tag:blogger.com,1999:blog-78546583013220861282024-03-13T03:26:12.118-07:00VIETNAM LAW IN ENGLISHUnknownnoreply@blogger.comBlogger44125tag:blogger.com,1999:blog-7854658301322086128.post-48062956034061966812021-07-02T23:52:00.005-07:002021-07-03T00:15:31.873-07:00Vietnam Foreign Trade Management Law (2017)<p> </p><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; color: black; margin-left: 4pt; width: 569px;"><tbody><tr style="height: 37.15pt;"><td style="height: 37.15pt; padding: 4pt; width: 129.4pt;" valign="top" width="173"><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 8.5pt 0in 1.4pt; text-align: center; vertical-align: middle;"><b><span style="font-size: 13pt;">THE NATIONAL <u>ASSEMBLY</u><o:p></o:p></span></b></p></td><td style="height: 37.15pt; padding: 4pt; width: 16.6pt;" valign="top" width="22"><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 0in 0in 0.0001pt; text-align: center;"><span style="font-size: 13pt;"> </span></p></td><td style="height: 37.15pt; padding: 4pt; width: 280.45pt;" valign="top" width="374"><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 8.5pt 0in 1.4pt; text-align: center; vertical-align: middle;"><b><span style="font-size: 13pt;">THE SOCIALIST REPUBLIC OF VIETNAM<br /><u>Independence - Freedom - Happiness</u><o:p></o:p></span></b></p></td></tr><tr style="height: 23.2pt;"><td style="height: 23.2pt; padding: 4pt; width: 129.4pt;" valign="top" width="173"><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 8.5pt 0in 1.4pt; text-align: center; vertical-align: middle;"><b><span style="font-size: 13pt;">No. 05/2017/QH14<o:p></o:p></span></b></p></td><td style="height: 23.2pt; padding: 4pt; width: 16.6pt;" valign="top" width="22"><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 0in 0in 0.0001pt; text-align: center;"><span style="font-size: 13pt;"> </span></p></td><td style="height: 23.2pt; padding: 4pt; width: 280.45pt;" valign="top" width="374"><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 0in 0in 0.0001pt; text-align: center;"><span style="font-size: 13pt;"> </span></p></td></tr></tbody></table><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 0in 0in 6pt; text-align: center; vertical-align: middle;"><b> </b></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 0in 0in 0.0001pt; text-align: center; vertical-align: middle;"><b>LAW<o:p></o:p></b></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 0in 0in 0.0001pt; text-align: center; vertical-align: middle;"><b>On Foreign Trade Management<o:p></o:p></b></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;"><i> </i></p><br clear="ALL" /><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><i>Pursuant to the Constitution of the Socialist Republic of Vietnam;<o:p></o:p></i></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><i>The National Assembly promulgates the Law on Foreign Trade Management.<o:p></o:p></i></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Chapter I<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">GENERAL PROVISIONS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 1.</b> Scope of regulation<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">This Law prescribes measures to manage foreign trade and develop foreign trade activities; and settlement of disputes about application of foreign trade management measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 2.</b> Subjects of application<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. State management agencies.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Traders engaged in foreign trade activities.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Other related domestic and foreign organizations and individuals.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 3.</b> Interpretation of terms<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">In this Law, the terms below are construed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. <i>Foreign trade activities</i> means activities of international goods purchase and sale which are carried out in the forms of export and import; temporary import for re-export; temporary export for re-import; border-gate transfer; and transit, and other activities related to international goods purchase and sale in accordance with law as well as treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. <i>Technical measures</i> means measures applied to exports and imports in accordance with the laws on product and goods quality, standards and technical regulations, food safety, and measurement.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. <i>Quarantine measures</i> include measures of quarantine of animals and animal products, quarantine of plants, and border health quarantine as prescribed in the laws on plant protection and quarantine, animal health, and prevention and control of infectious diseases.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. <i>Exclusive customs area</i> means a given geographical area in the Vietnamese territory which is established under Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party. In this area, goods trading and exchange with the outside territory and foreign countries are regarded as export and import activities.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. <i>Foreign trader without presence in Vietnam</i> means a foreign trader that conducts no investment or business activities in Vietnam in the forms prescribed in the investment law, commercial law or law on enterprises, and has no representative office or branch in Vietnam as prescribed in the commercial law or law on enterprises.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 4.</b> Principles of state management of foreign trade<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The State shall manage foreign trade in accordance with Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Assurance of transparency, publicity, fairness and simplified administrative procedures; guarantee of lawful rights and interests of the State and traders of all economic sectors; promotion of the development of domestic production and export in association with management of import.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Full compliance with the principles of most favored nation treatment and national treatment in foreign trade activities in accordance with Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 5.</b> The right to freedom of export and import business<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The right to freedom of export and import business of Vietnamese traders other than foreign-invested economic organizations is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Traders may conduct export and import business and carry out other related activities regardless of their registered business sectors or trades, except the goods on the List of goods banned from export or import and goods suspended from export or import;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ When exporting or importing goods under permits or prescribed conditions, traders must satisfy the requirements on permits or conditions;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Branches of Vietnamese traders may carry out foreign trade activities as authorized by these traders.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The right to freedom of export and import business of Vietnamese traders that are foreign-invested economic organizations or Vietnam-based branches of foreign traders is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Traders may exercise the right to export or the right to import in accordance with this Law and treaties to which the Socialist Republic of Vietnam is a contracting party:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The Ministry of Industry and Trade shall announce the List of goods and the roadmap for exercise of the right to export or the right to import these goods in accordance with treaties to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Traders may exercise the right to export through purchasing goods in Vietnam for export abroad by undersigning exports declarations in order to carry out and take responsibility for export-related procedures. The right to export does not cover the right to organize a network to purchase goods in Vietnam for export;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Traders may exercise the right to import goods from abroad into Vietnam for sale to traders that have the right to distribute such goods in Vietnam by undersigning imports declarations in order to carry out and take responsibility for import-related procedures. The right to import does not cover the right to organize or participate in a network to distribute goods in Vietnam.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Foreign traders without presence in Vietnam and other related organizations and individuals of the countries and territories (below collectively referred to as countries) that are members of the World Trade Organization and countries that have concluded bilateral agreements with Vietnam have the right to export and the right to import as prescribed in the Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Exports and imports shall be prescribed and publicized in detail corresponding to their classification on Vietnam’s Exports and Imports Classification Nomenclature in accordance with the customs law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The Government shall detail Points b and c, Clause 2, and Clause 3, of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 6.</b> Responsibility for state management of foreign trade<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Government shall perform the unified state management of foreign trade.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Ministry of Industry and Trade shall act as the focal point to assist the Government in performing the state management of foreign trade and has the following tasks and powers:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ To submit to competent state agencies for approval and promulgation strategies, plans and policies on management and development of foreign trade activities, development of regional and world markets, and economic integration in each period; to decide on the implementation of a number of management measures in accordance with this Law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ To promulgate or submit to competent state agencies for promulgation legal documents on foreign trade management;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ To guide, disseminate, organize the implementation of, and examine and evaluate legal documents on and measures of foreign trade management in accordance with law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ To provide information relating to foreign trade activities and foreign trade management in accordance with the law on access to information;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ To manage the operation of foreign trade-promotion organizations in Vietnam;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">e/ To provide operational instructions for trade representations under overseas representative missions of the Socialist Republic of Vietnam (below referred to as trade representations);<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">g/ To assist the Government and Prime Minister in negotiating, concluding, and coordinating the implementation of, treaties in the field of foreign trade; to conduct negotiations on opening of export markets, deal with barriers to exports within its competence, and conduct general supervision of the implementation of treaties by partners;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">h/ To advise the Government on the settlement of disputes about application of foreign trade management measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">i/ To conduct inspection and examination, settle complaints and denunciations, and handle violations of the law on foreign trade management according to its competence;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">k/ To take technical measures within the ambit of its tasks and powers in accordance with law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Within the ambit of their tasks and powers, ministries and ministerial-level agencies have the following responsibilities:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ To assume the prime responsibility for, and coordinate in, negotiating treaties and supervising the implementation of commitments by partners, and deal with barriers to exports within the ambit of their competence; to manage foreign trade and develop foreign trade activities in accordance with law; to report and share information on foreign trade activities and foreign trade management;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The Ministry of Finance shall assume the prime responsibility for, and coordinate with related agencies in, formulating and submitting to competent authorities for promulgation, and guide and examine the implementation of, legal documents on taxes, charges and fees for exports and imports; coordinate with related ministries, ministerial-level agencies, organizations and individuals in formulating laws and policies concerning foreign trade management in accordance with this Law and other relevant laws; and direct customs offices to conduct examination and supervision and compile statistics of exports and imports in accordance with the customs law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The Ministry of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with related ministries, ministerial-level agencies, organizations and individuals in, proposing, formulating, and organizing the implementation of, animal and plant quarantine and food safety measures and foreign trade development measures within the ambit of their tasks and powers in accordance with law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The Ministry of Health shall assume the prime responsibility for, and coordinate with related ministries, ministerial-level agencies, organizations and individuals in, proposing, formulating, and organizing the implementation of, border health quarantine and food safety measures and foreign trade development measures within the ambit of their tasks and powers in accordance with law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ The Ministry of Science and Technology shall assume the prime responsibility for, and coordinate with related ministries, ministerial-level agencies, organizations and individuals in, proposing, formulating, and organizing the implementation of, technical measures within the ambit of their tasks and powers in accordance with law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Within the ambit of their tasks and powers, provincial-level administrations have the following responsibilities:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ To perform the state management of foreign trade in their localities in accordance with this Law and as decentralized by the Government, Prime Minister, ministries or ministerial-level agencies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ To assume the prime responsibility for, and coordinate with related organizations and individuals in, proposing foreign trade development schemes and projects in their localities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ To direct their attached specialized agencies to conduct inspection and examination and handle violations committed in the state management of foreign trade in their localities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ To maintain, update, and provide information for, information systems on export and import management and trade promotion;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ To make or direct their attached specialized agencies to make periodical and extraordinary reports serving the state management of foreign trade in their localities.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 7.</b> Prohibited acts in foreign trade management<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Abusing positions or powers to commit acts against the law on foreign trade management, obstruct lawful export and import business activities, or infringe upon the right to freedom of export or import business of traders prescribed in Article 5 of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Applying foreign trade management measures <i>ultra vires</i> or in contravention of the prescribed order and procedures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Illegally disclosing confidential information of traders.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Exporting or importing goods banned or suspended from export or import, except in the cases specified in Clause 2, Article 10, and Clause 1, Article 14, of this Law; goods subject to export or import permits or conditions without any permit or fully satisfying the prescribed conditions; goods not through designated border gates; goods without undergoing customs procedures or goods with fraudulent quantity, volume, category or origin declaration upon customs clearance; or goods having no stamp as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. Exporting or importing goods in violation of Clauses 2 and 3, Article 5 of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">6. Falsifying or forging papers relating to foreign trade management activities.<o:p></o:p></p><span style="font-family: "Times New Roman", serif; font-size: 14pt;"><br clear="all" style="break-before: page;" /></span><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Chapter II<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">ADMINISTRATIVE MEASURES<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 1<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">BAN ON EXPORT OR IMPORT, SUSPENSION FROM EXPORT OR IMPORT<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 1<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">BAN ON EXPORT OR IMPORT<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 8.</b> Export or import ban measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Ban on export is a measure thereby a competent state agency decides not to permit the bringing of goods from the inland into an exclusive customs area or out of the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Ban on import is a measure thereby a competent state agency decides not to permit the bringing of goods from an exclusive customs area into the inland or from abroad into the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 9.</b> Application of the export or import ban measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export ban shall be imposed when goods fall into one of the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The goods are related to national defense and security and not yet permitted by a competent state agency for export;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ For the purpose of protection of national relics, antiques or treasures under the law on cultural heritages;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ As prescribed by a treaty to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Import ban shall be imposed when goods fall into one of the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The goods are related to national defense and security and not yet permitted by a competent state agency for import;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The goods are harmful to the health and safety of consumers;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The goods adversely affect social order and safety, social morality or fine customs and habits;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The goods are harmful to the environment or biodiversity, or are at high risk of carrying harmful organisms, threatening food security, production or export of Vietnam, or infringing upon intellectual property rights;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ As prescribed by a treaty to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 10. </b>List of goods banned from export or import<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Government shall promulgate the List of goods banned from export or import.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Prime Minister shall decide to permit the export or import of the goods specified in Clause 1 of this Article for special purposes, warranty, analysis, testing, specific research, health care, manufacture of pharmaceuticals or protection of national defense and security.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The export or import of goods on the List of goods banned from export or import from or into exclusive customs areas must comply with Section 8 of this Chapter.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Sub-section 2<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">SUSPENSION FROM EXPORT OR IMPORT<b><o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 11.</b> Export or import suspension measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Suspension from export is a measure thereby a competent state agency decides not to permit the bringing of goods from the inland into an exclusive customs area or out of the Vietnamese territory for a certain period.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Suspension from import is a measure thereby a competent state agency decides not to permit the bringing of goods from an exclusive customs area into the inland or from abroad into the Vietnamese territory for a certain period.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 12.</b> Application of the export or import suspension measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export or import suspension shall be applied when goods fall into one of the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ They are subject to emergency control in foreign trade management as prescribed in Chapter V of this Law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ They fall into the case specified in Article 9 of this Law but are not yet included in the List of goods banned from export or import.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The export or import suspension measure shall be abolished when the suspension period expires or the goods no longer fall into the cases referred to in Clause 1 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 13.</b> Competence to apply the export or import suspension measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Minister of Industry and Trade shall decide on suspension from export or import after consulting or at the proposal of related ministries and ministerial-level agencies and take responsibility for his/her decision, unless otherwise prescribed by the law on animal health or plant protection and quarantine.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Ministry of Industry and Trade shall notify related international economic organizations and countries according to agreed procedures of its decision on export or import suspension prescribed in Clause 1 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 14.</b> Exceptions<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Minister of Industry and Trade shall decide to permit the export or import of goods against which decisions on export or import suspension have been issued for special purposes, warranty, analysis, testing, specific research, health care, manufacture of pharmaceuticals or protection of national defense and security after consulting or at the proposal of related ministries and ministerial-level agencies, unless otherwise prescribed by the law on animal health or plant protection and quarantine.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The export or import of goods against which decisions on export or import suspension have been issued from or into an exclusive customs area must comply with Section 8 of this Chapter.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 2<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">RESTRICTION ON EXPORT OR IMPORT<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 1<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">GENERAL PROVISIONS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 15.</b> Export or import restriction measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Restriction on export is a measure a competent state agency decides to apply to limit the quantity, volume or value of a certain exported goods, border gates of export, or the right of traders to export the goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Restriction on import is a measure a competent state agency decides to apply to limit the quantity, volume or value of a certain imported goods, border gates of import, or the right of traders to import the goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 16.</b> Exceptions<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The export or import of goods restricted from export or import prescribed in this Section for non-commercial purposes must comply with relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The export or import of goods restricted from export or import prescribed in this Section from or into an exclusive customs area must comply with Section 8 of this Chapter.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Sub-section 2<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">EXPORT OR IMPORT QUOTAS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 17.</b> Export or import quota measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export quota is a measure a competent state agency decides to apply to limit the quantity, volume or value of a certain goods exported out of the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Import quota is a measure a competent state agency decides to apply to limit the quantity, volume or value of a certain goods imported into the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 18.</b> Application of export or import quotas <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export or import quota shall be applied when goods fall into one of the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ As prescribed by a treaty to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ For ensuring the macro-balance and economic growth in each period;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ When the importing country apply an import quota against Vietnamese exports.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of export or import quota must ensure publicity and transparency in the quantity, volume and value of the goods concerned; and ensure publicity, transparency and objectivity in the method of allocating export or import quotas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 19.</b> Competence to apply export or import quotas <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Minister of Industry and Trade shall assume the prime responsibility for, and coordinate with related ministries, ministerial-level agencies, other agencies and organizations in, deciding on the application of export or import quotas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Ministry of Industry and Trade shall announce goods against which export or import quotas are to be applied.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Sub-section 3<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">TARIFF QUOTAS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 20. </b>Export or import tariff quota measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export tariff quota is a measure applied by a competent state agency to impose a specific tariff rate on the quantity, volume or value of a certain exported goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Import tariff quota is a measure applied by a competent state agency to impose a tariff rate more preferential than the over-quota tariff rate on the quantity, volume or value of a certain imported goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 21.</b> Application of export or import tariff quotas <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export or import tariff quotas shall be applied under treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Import tariff quotas shall not be applied to the quantity, volume or value of goods used for production and processing of exports.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The application of export or import tariff quota must ensure publicity and transparency in the quantity, volume or value of the goods concerned, and ensure publicity, transparency and objectivity in the method of allocating export or import tariff quotas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 22.</b> Competence to apply tariff quotas <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Ministers and heads of ministerial-level agencies shall decide on tariff quotas for goods under their management.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Ministry of Industry and Trade shall announce the application of tariff quotas and decide on methods of allocating tariff quotas.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 4<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">DESIGNATION OF BORDER GATES OF EXPORT OR IMPORT<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 23.</b> Measure of designating border gates of export or import<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">Designating border gates of export or import is a measure applied by a competent state agency to decide on border gates for export or import of a certain goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 24.</b> Application of the measure of designating border gates of export or import<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The application of the measure of designating border gates of export or import aims to manage and control the quality of exports or imports, combat illegal transshipment and trade fraud, and protect the prestige of Vietnamese exports as suitable to physical and technical infrastructure conditions of each border gate, and ensure national defense and security.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of the measure of designating border gates of export or import must ensure publicity, transparency and fairness in and facilitate export and import activities.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Traders may choose of their own free will a border gate of export or import among the designated ones.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 25.</b> Competence to apply the measure of designating border gates of export or import<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with related state management agencies in, deciding on and announcing goods and border gates for their export or import and implementation roadmaps.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. A decision on application of the measure of designating border gates of export or import shall be publicized in the mass media at least 45 days before it takes effect.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 5<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">DESIGNATION OF EXPORT OR IMPORT TRADERS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 26.</b> Measure of designating export or import traders<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">Designating export or import traders is a measure applied by a competent state agency to decide on export or import traders for certain types of goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 27.</b> Application of the measure of designating export or import traders<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The measure of designating export or import traders shall be applied when goods fall into one of the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ As prescribed by a treaty to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The goods are under state monopoly in commercial activities as prescribed by the commercial law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The goods are under emergency control in foreign trade management as prescribed in Chapter V of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of the measure of designating export or import traders must ensure publicity and transparency; and guarantee the rights and interests of the State and lawful rights and interests of designated traders.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 28.</b> Competence to apply the measure of designating export or import traders<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Government shall promulgate the List of goods and conditions for designation of export and import traders; and assign ministries and ministerial-level agencies to manage the goods on the List.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Ministers and heads of ministerial-level agencies referred to in Clause 1 of this Article shall designate export or import traders for goods under their respective management and examine and inspect these designated traders in foreign trade activities.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 3<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">EXPORT OR IMPORT PERMIT- OR CONDITION-BASED MANAGEMENT<b><o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 29.</b> Export or import permit- or condition-based management measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export or import permit-based management (below referred to as permit-based management) is a measure applied by a competent state agency to grant export or import permits to or other forms of equivalent legal validity to traders for exporting or importing goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Export or import condition-based management (below referred to as condition-based management) is a measure applied by a competent state agency to set conditions on business entity, type, quantity, volume, physical and technical foundations, equipment and geographical area which traders must satisfy for carrying out export or import activities without having to apply for an export or import permit.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 30.</b> Application of the permit- or condition-based management measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The condition-based management measure shall be applied only in necessary cases for the reason of ensuring social order and safety, social morality, community well-being, fine customs and habits, or environmental protection.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of the permit- or condition-based management measure must ensure publicity and transparency and save time and cost for state management agencies and traders.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The application of the permit- or condition-based management measure must comply with treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 31.</b> Competence to apply the permit- or condition-based management measure<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Government shall promulgate the List of goods subject to export or import permits or conditions; the method and scope of management by ministries and ministerial-level agencies for these goods; and the order and procedures for grant of export or import permits.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Ministries and ministerial-level agencies shall publicize the List of goods subject to export or import permits or conditions referred to in Clause 1 of this Article and announce export or import conditions for these goods.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Section 4<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">CERTIFICATION OF ORIGIN OF GOODS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 32. </b>Measure of certifying the origin of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Documents certifying the origin of goods include:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Certificates of origin in written form or another form of equivalent legal validity, granted by competent agencies or organizations to traders;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Documents on self-certification of origin issued by traders under Clause 2, Article 34 of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Government shall prescribe in detail the origin of goods and certification of the origin of goods.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 33.</b> Application of the measure of certifying the origin of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The measure of certifying the origin of goods shall be applied in the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Export or import traders wish to enjoy tariff preferences under treaties to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Certificates of origin are required by law upon export or import of goods;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Certificates of origin are granted by a competent state agency at the request of traders or self-certificates of origin are issued by traders themselves for the cases other than those specified in Clauses 1 and 2 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 34.</b> Competence to apply the measure of certifying the origin of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Minister of Industry and Trade shall grant or may authorize other organizations to grant certificates of origin.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Minister of Industry and Trade shall give written approvals for traders to self-certify the origin of exports.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 35.</b> Examination of the origin of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Ministry of Industry and Trade shall examine, and guide the examination of, the grant of certificates of origin and traders’ self-certification of the origin of exports.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Ministry of Finance shall direct customs offices to examine the origin of exports and imports upon customs clearance in accordance with the customs law.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Section 5<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">CERTIFICATION OF FREE SALE<b><o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 36.</b> Certificates of free sale<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Certificate of free sale is a written certification issued by a competent authority of the exporting country to the trader exporting a goods to certify that such goods is permitted for free sale in that country.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Certificates of free sale include certificates of specific types or bearing all contents of a certificate of free sale and written certifications with similar contents.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 37.</b> Application of the measure of certification of free sale<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The measure of certification of free sale shall be applied in the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Certificates of free sale are required by law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. It is requested by export or import traders in cases other than those specified in Clause 1 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 38.</b> Competence to apply the measure of certification of free sale<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The Government shall promulgate the List of goods required to have certificates of free sale and prescribe the competence, order and procedures for grant of certificates of free sale.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 6<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">OTHER MEASURES TO MANAGE FOREIGN TRADE ACTIVITIES<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 1<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, AND BORDER-GATE TRANSFER<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 39.</b> Temporary import for re-export business<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The purchase of goods from a country and their import into the Vietnamese territory or from an exclusive customs area and their bringing into the inland then sale to another country or exclusive customs area by traders is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ For goods on the List of goods banned from export or import; goods suspended from export or import; goods not yet permitted for circulation or use in Vietnam; or goods subject to management based on export quota, import quota, tariff quota, or export or import permit, traders must possess a temporary import for re-export business license;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ For goods subject to conditional temporary import for re-export, traders must satisfy the prescribed conditions;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ For goods other than those specified at Points a and b of this Clause and in Article 40 of this Law, traders are only required to carry out procedures at the border-gate customs office.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Goods temporarily imported for re-export shall be stored in the Vietnamese territory within a given period only.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Goods temporarily imported for re-export must go through customs procedures upon import into the Vietnamese territory and shall be placed under customs inspection and supervision until they are re-exported out of the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The sale of goods temporarily imported for re-export in the inland must comply with this Law’s provisions on goods import management and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The Government shall detail this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 40.</b> Ban on or suspension from temporary import for re-export or border-gate transfer business<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. A ban on temporary import for re-export or border-gate transfer business shall be imposed on:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Goods being hazardous wastes, scraps and garbage;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Goods banned from temporary import for re-export business or border-gate transfer under a treaty to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Second-hand consumer goods prone to trade fraud; <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ Goods at high risk of causing environmental pollution or epidemics or affecting human health or life.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Government shall promulgate a detailed List of goods banned from temporary import for re-export or border-gate transfer business.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. In order to prevent environmental pollution or epidemics, adverse impacts on human health or life, illegal transshipment, or trade fraud risks, the Minister of Industry and Trade shall decide on and publicize goods suspended from temporary import for re-export or border-gate transfer business.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 41.</b> Other forms of temporary import for re-export<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Except the case of temporary import for re-export business specified in Article 39 of this Law, traders may temporarily import into Vietnam goods outside the List of goods banned from export or import; or goods not suspended from export or import under contracts signed with foreign partners for the purpose of warranty, maintenance, lease or borrowing or other purposes for a given period then export these goods out of the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Procedures for temporary import for re-export are prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ For goods not yet permitted for circulation or use in Vietnam or goods subject to management based on export quota, import quota, tariff quota, or export or import permit traders must possess a permit for temporary import for re-export;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ For goods other than those specified at Point a of this Clause, traders are only required to carry out temporary import for re-export procedures at the customs office.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The time limit for temporary import for re-export shall be agreed upon by traders and partners and registered with customs offices where temporary import procedures are carried out.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The sale of goods temporarily imported for re-export in the inland must comply with this Law’s provisions on goods import management and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The Government shall detail this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 42.</b> Temporary export for re-import of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Traders may temporarily export goods for re-import for the purpose of warranty, maintenance, repair, production, construction, lease, borrowing, display or exhibition or another purpose under contracts signed with foreign partners.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Temporary export for re-import procedures are prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ For goods on the List of goods banned from export or import; goods suspended from export or import; or goods subject to management based on export quota, import quota, tariff quota or export or import permit, traders must possess a permit for temporary export for re-import;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ For goods other than those specified at Point a of this Clause, traders are only required to carry out temporary export for re-import procedures at the customs office.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The time limit for temporary export for re-import shall be agreed upon by traders and partners and registered with customs offices where temporary export procedures are carried out.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The overseas sale of goods temporarily exported for re-import must comply with this Law’s provisions on goods export management and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The Government shall detail this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 43.</b> Border-gate transfer of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Traders that wish to conduct border-gate transfer business involving goods on the List of goods banned from export or import; goods suspended from export or import; goods not yet permitted for circulation or use in Vietnam; or goods subject to management based on export quota, import quota, tariff quota or export or import permit must obtain a permit for border-gate transfer of goods, unless the goods are transferred not via Vietnamese border gates.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Traders are only required to carry out border-gate transfer procedures at border-gate customs offices for the goods other than those specified in Clause 1 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Goods transferred via Vietnamese border gates shall be placed under customs supervision until they are actually exported out of the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The Government shall detail this Article.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Sub-section 2<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">TRANSIT OF GOODS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 44.</b> Permission for transit of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with the Ministry of Public Security and Ministry of National Defense in, reporting to the Prime Minister for consideration and permission the transit of goods being weapons, explosive materials, explosives precursors and supporting tools.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Minister of Industry and Trade shall license the transit of goods on the List of goods banned from export or import; goods suspended from export or import; or goods banned from trading as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Goods other than those specified in Clauses 1 and 2 of this Article may be transited through the Vietnamese territory and are only required to go through customs procedures at the first border gate of import and last border gate of export in accordance with the customs law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The Government shall prescribe the order and procedures for licensing the transit of goods referred to in Clauses 1 and 2 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 45.</b> Principles of management of goods transit activities<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. All goods in transit imported shall be exported. <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. When using the goods transit service, transiting goods by themselves through the Vietnamese territory or hiring foreign traders to transit goods through the Vietnamese territory. foreign organizations or individuals shall comply with the commercial law, treaties to which the Socialist Republic of Vietnam is a contracting party, and Vietnamese laws on exit and entry and transport.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Goods transit by air must comply with aviation treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Goods in transit through the Vietnamese territory shall be placed under customs supervision throughout the period they are transited through, enter and leave the Vietnamese territory via the designated border gates.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The sale of goods in transit in the inland must comply with this Law’s provisions on goods export and import management and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 46.</b> Border gates and routes for goods transit<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Pursuant to treaties to which the Socialist Republic of Vietnam is a contracting party, the Minister of Transport shall prescribe routes for transportation of goods in transit.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Goods may only be transited via international border gates and along routes in the Vietnamese territory referred to in Clause 1 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. In the transit period, any change of routes for goods transportation shall be reported to the Minister of Transport for permission.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 47.</b> Transit period<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The period during which goods are permitted for transit through the Vietnamese territory is 30 days at most from the date of completion of customs procedures at the border gate of import, except cases in which this period is extended; the goods are warehoused in Vietnam or damaged or lost; or vehicles transporting the goods are broken down during the transit.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. For goods which are warehoused in Vietnam or damaged or lost or when vehicles transporting goods in transit are broken down in the transit period and more time is needed for such storage or repair of breakdowns or remediation of losses, the transit period may be extended as necessary for finishing such work with the approval of the customs office where transit procedures are carried out. For the goods in transit specified in Clauses 1 and 2, Article 44 of this Law, the extension of their transit period is subject to the Minister of Industry and Trade’s permission.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. During the period of storage or repair of breakdowns or remediation of losses specified in Clause 2 of this Article, goods in transit and their vehicles shall still be placed under customs supervision.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 3<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">GOODS PURCHASE AND SALE AGENTS FOR FOREIGN TRADERS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 48.</b> Management of activities of goods purchase and sale agents for foreign traders<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Traders may act as lawful goods purchase and sale agents for foreign traders, except goods on the List of goods banned from export or import or goods suspended from import.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Traders that choose to receive agency remuneration in cash shall comply with the law on foreign exchange. If traders choose to receive agency remuneration in goods, such goods must be outside the List of goods banned from export or import or must not be suspended from export or import. If choosing to receive agency remuneration in goods on the List of goods subject to export or import permits, traders shall obtain permission from a competent state agency.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Goods purchase and sale agents for foreign traders shall carry out goods export or import procedures and perform tax and other financial obligations in accordance with law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 49.</b> Management of the hiring of foreign traders to act as overseas goods purchase and sale agents <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">Traders may hire foreign traders to act as overseas goods purchase and sale agents for goods outside the List of goods banned from export or import or goods suspended from export.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 4<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">EXPORT OR IMPORT ENTRUSTMENT AND ENTRUSTMENT UNDERTAKING<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 50.</b> Management of activities of export or import entrustment and entrustment undertaking<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Traders may entrust the export or import of goods outside the List of goods banned from export or import or goods not suspended from export or import.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. For goods subject to export or import permits or conditions, the entrusting party or entrusted party must possess such a permit or satisfy such conditions before signing an entrustment or entrustment undertaking contract, unless otherwise prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. A party that is not a trader may, based on the lawfully signed contract, entrust the export or import of goods, except goods on the List of goods banned from export or import or goods suspended from export or import.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Sub-section 5<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">PROCESSING OF GOODS FOR FOREIGN TRADERS AND ORDERING OF OVERSEAS PROCESSING OF GOODS<b> <o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 51.</b> Management of the processing of goods for foreign traders<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Traders may lawfully process goods for foreign traders, except goods on the List of goods banned from export or import or goods suspended from export or import.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. For goods subject to export or import permits, traders may only sign processing contracts after obtaining such a permit from the Minister of Industry and Trade according to the order and procedures prescribed by the Government.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Prime Minister may decide to permit traders to process goods on the List of goods banned from export or import or goods suspended from export or import for foreign traders for overseas consumption.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 52.</b> Management of the ordering of overseas processing of goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Traders may order the overseas processing of goods that are lawfully circulated.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The export of machinery, equipment, materials, auxiliary materials and supplies for processing and the import of processed products must comply with this Law’s provisions on export and import management and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Traders shall perform tax obligations when importing processed products for domestic sale in accordance with tax laws.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 7<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">FOREIGN TRADE ACTIVITIES WITH BORDERING COUNTRIES<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 53.</b> Management of foreign trade activities with bordering countries<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Foreign trade activities with countries bordering on Vietnam in border areas (below referred to as border trade activities) are subject to special management measures prescribed in:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Regulations on goods, quantity of goods, duty-free limits, places and methods for goods purchase and sale or exchange activities of border residents;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Regulations on goods, place, methods and support for goods purchase and sale or exchange activities of traders already agreed upon under treaties between the Socialist Republic of Vietnam and bordering countries.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Principles of management of border trade activities:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The State shall further support and promote the autonomy and self-responsibility of administrations of bordering localities in organizing and managing, border trade activities in order to facilitate the purchase and sale or exchange of goods by traders and border residents;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Persons, vehicles and goods involved in border trade activities are subject to inspection, examination and control by competent state agencies in accordance with law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Violations of the commercial law and other relevant laws shall be promptly prevented and strictly handled.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Border trade activities are subject to some special management policies regarding geographical area, goods, charge, fee and method of payment as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The Government shall detail this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 54.</b> Mechanisms for administering border trade activities at mainland border gates<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Border trade activities shall be carried out via international border gates or main border gates. Border trade activities carried out via other border gates or border crossings must satisfy the prescribed conditions and are subject to supervision and management by competent state agencies under treaties to which the Socialist Republic of Vietnam is a contracting party and relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Provincial-level People’s Committees of bordering localities shall decide on and publicize the List of other border gates and border crossings referred to in Clause 1 of this Article via which border trade activities are permitted to be carried out. In case exported or imported goods are congested at the above border gates or border crossings, provincial-level People’s Committees of bordering localities may, based on technical infrastructure conditions in such border gates or border crossings, prioritize the export of fresh and live food or perishable agricultural products or suspend the export or import of goods until the congestion is relieved.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The management of the export or import of goods at mainland border gates shall be performed in a uniform and synchronous manner with close coordination among related agencies and simplified administrative procedures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The Government shall detail this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 55. </b>Policies on management and development of trade support activities at mainland border gates <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Ministries, ministerial-level agencies and local administrations shall manage and develop the following trade support activities at mainland border gates:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Support for the performance of administrative procedures under relevant laws;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Support for building trade logistics capacity, covering goods forwarding and transportation, goods processing, packing and packaging and goods handling, interpretation, security and other activities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Financial and monetary activities including money exchange, deposit and payment;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ Support for enhancing accessibility to and entry into markets of bordering countries; counseling, brokerage, purchase and sale agency, export or import entrustment, border-gate transfer, advertising, fair and exhibition;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ Support in terms of technical infrastructure, including roads, electricity, water, border marketplaces, showrooms, storehouses, storing yards, electronic weigh stations, and fire prevention and fighting; <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">e/ Other trade support activities in border-gate areas as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Government shall adopt policies to encourage traders of all economic sectors to invest in, develop and organize trade support activities in border-gate areas referred to in Clause 1 of this Article.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 8<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">MANAGEMENT OF GOODS IN EXCLUSIVE CUSTOMS AREAS<b><o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 56.</b> Application of exports management measures in exclusive customs areas<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Foreign trade management measures applied goods brought abroad from the inland shall be applied to goods brought abroad from exclusive customs areas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. No foreign trade management measures shall be applied to goods brought from the inland into exclusive customs areas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Exports management measures shall be applied only once to exclusive customs areas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The goods referred to in Clause 2 of this Article are subject to customs supervision in accordance with the customs law and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 57.</b> Application of imports management measures to exclusive customs areas<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Foreign trade management measures applied to goods brought from abroad into the Vietnamese territory shall be applied to goods brought from exclusive customs areas into the inland.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. No foreign trade management measures, except ban on import, suspension from import and quarantine, shall be applied to goods brought from abroad into exclusive customs areas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Imports management measures shall be applied only once to exclusive customs areas.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The goods referred to in Clause 2 of this Article are subject to customs supervision in accordance with the customs law and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 58.</b> Application of measures to manage goods purchase and sale between exclusive customs areas<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. No foreign trade measures shall be applied to goods purchased and sold or transported between exclusive customs areas within the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The transportation of goods among exclusive customs areas is subject to customs supervision in accordance with the customs law and other relevant laws.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 59.</b> Exceptions<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">When necessary, in order to prevent trade fraud and illegal transportation, the Prime Minister shall permit the application or non-application of one or more than one foreign trade measure to the goods referred to in Articles 56, 57 and 58 of this Law.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Chapter III<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">TECHNICAL AND QUARANTINE MEASURES<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 1<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">APPLICATION OF TECHNICAL AND QUARANTINE MEASURES<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 60.</b> Objectives and principles of application of technical and quarantine measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The application of technical and quarantine measures aims to meet quality requirements; protect safety and human health; protect animals, plants, the eco-environment and biodiversity; prevent and control the spread of epidemics and infectious diseases; and ensure national security and interests.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of technical and quarantine measures must adhere to the following principles:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Ensuring publicity, transparency, non-discrimination, and avoidance of unnecessary barriers to foreign trade activities, especially to exports;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Applying risk management methods when conditions permit so as to meet management requirements and conform with treaties to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Complying with other principles as prescribed by the laws on product and goods quality, standards and technical regulations, food safety, measurement, plant protection and quarantine, animal health, and prevention and control of infectious diseases.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 61.</b> Application of technical measures to exports and imports<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Exports and imports must be goods having their applicable standards declared and affixed with labels in accordance with law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Imports on the List of likely unsafe goods and products are subject to management measures under relevant technical regulations as well as to management measures prescribed by the laws on product and goods quality and standards and technical regulations.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Imports being processed or pre-packed food; food additives; food processing aids; or food packaging tools and materials used as food containers for which technical regulations have been issued must comply with Clause 2 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Imports being processed or packed food; food additives; food processing aids; or food packaging tools and materials used as food containers for which technical regulations have not yet been issued must be those which have been declared to conform with food safety regulations and have their regulation conformity declarations registered with competent state agencies.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. Exports or imports being functional food, micronutrient-fortified food, genetically modified food, or irradiated food must have certificates of free sale or health certificates as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">6. Imports being measurement equipment used to quantify goods and services in purchase and sale, payment, safety assurance, protection of community well-being or environmental protection or in inspection, examination, judicial assessment and other public-service activities shall be controlled in accordance with the law on measurement.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">7. The order and procedures for application of technical measures to exports and imports must comply with the laws on product and goods quality, standards and technical regulations, food safety, and measurement.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 62.</b> Application of quarantine measures to animals and animal products<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Goods being animals or animal products subject to quarantine before being exported, imported, temporarily imported for re-export, temporarily exported for re-import, transferred from/to border gates, consigned into bonded warehouses, or transited via the Vietnamese territory shall be quarantined in accordance with the law on animal health.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The contents, order and procedures for quarantine of animals or animal products before being exported, imported, temporarily imported for re-export, temporarily exported for re-import, transferred from/to border gates, consigned into bonded warehouses, or transited via the Vietnamese territory must comply with the law on animal health.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 63. </b>Application of plant quarantine measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Goods being objects subject to plant quarantine before being exported, imported, temporarily imported for re-export, temporarily exported for re-import, transferred from/to border gates, consigned into bonded warehouses, or transited via the Vietnamese territory shall be quarantined in accordance with the law on plant protection and quarantine.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Goods being plant varieties outside the List of plant varieties permitted for production and trading in Vietnam or useful organisms used in plant protection in Vietnam shall be quarantined after being imported in isolated areas for plant quarantine.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The contents, order and procedures for quarantine of plants exported, imported, temporarily imported for re-export, temporarily exported for re-import, transferred from/to border gates, consigned into bonded warehouses, or transited via the Vietnamese territory must comply with the law on plant protection and quarantine.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 64.</b> Application of border health quarantine measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Goods subject to border health quarantine before being exported, imported or transited via the Vietnamese territory shall be quarantined in accordance with the law on prevention and control of infectious diseases.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The contents, order and procedures for border health quarantine must comply with the law on prevention and control of infectious diseases.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 2<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">APPLICATION OF THE EXAMINATION MEASURE TO EXPORTS AND IMPORTS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 65.</b> Exports and imports subject to examination<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Exports and imports subject to examination include:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Goods subject to technical or quarantine measures referred to in Articles 61, 62, 63 and 64 of this Law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Goods with the latent possibility of being unsafe or goods likely to be unsafe as warned by international, regional or foreign organizations;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Goods detected by competent agencies to be unsatisfactory and subject to stricter examination in accordance with law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The goods referred to in Clause 1 of this Article shall be examined according to the principles prescribed in Clause 2, Article 60 of this Law and by agencies or organizations designated by competent state agencies.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Ministers and heads of ministerial-level agencies shall, within the ambit of their tasks and powers, promulgate the List of goods subject to examination referred to in Clause 1 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 66.</b> Examining agencies or organizations<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Ministries, ministerial-level agencies or provincial-level People’s Committees shall organize examination in the fields and geographical areas as assigned or decentralized under law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Ministries, ministerial-level agencies or provincial-level People’s Committees defined in Clause 1 of this Article shall publicize names and addresses of agencies or organizations in charge of specialized examination in the fields and geographical areas under their management.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The order and procedures for examination shall be announced in a public and transparent manner by examining agencies or organizations.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Chapter IV<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">TRADE REMEDIES<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 1<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">GENERAL PROVISIONS<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 67.</b> Trade remedies<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Trade remedies include anti-dumping, countervailing and safeguard measures which the Minister of Industry and Trade decides to apply to imports into Vietnam on a case-by-case basis.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Government shall prescribe in detail methods of determining injury to a domestic industry; combat of the shirking of trade remedies; grounds for launching, and the order, procedures, time limit, contents, and grounds for termination of, investigations of trade remedy cases (below referred to as investigation); application and review of trade remedies; identification of subsidies and countervailing measures; responsibilities of related agencies to coordinate with one another in the investigation process; and handling of trade remedies applied against Vietnamese exports.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Minister of Industry and Trade shall prescribe in detail related parties in investigation cases, the provision, collection and confidentiality of information and documents; spoken and written languages used in the investigation process; management of the import of goods under investigation for application of trade remedies; and cases of exemption from trade remedies.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 68.</b> Principles of application of trade remedies<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Trade remedies shall be applied within a scope or to an extent as necessary and reasonable and within a given period with a view to protecting, preventing, or limiting injury to, a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Trade remedies shall only be applied after an investigation has been conducted in a transparent, fair and lawful manner, and based on the investigation conclusions.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Decisions on investigation and application of trade remedies shall be publicly announced.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. If the official duty rate of a trade remedy is higher than the provisional one, the duty difference shall not be collected.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. If the official duty rate of a trade remedy is lower than the provisional one, the duty difference shall be refunded.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">6. In case the Minister of Industry and Trade decides not to apply an official trade remedy, the collected provisional duty or the amount deposited to secure payment of provisional duty shall be refunded.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 69.</b> Injury to a domestic industry<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. A domestic industry means a group of manufacturers of similar goods within the Vietnamese territory or their representatives that manufacture goods making up a major percentage in the total output of domestically manufactured goods of such industry. A domestic manufacturer that directly imports goods under investigation or has relations with exporters or importers of goods under investigation might not be considered a domestic manufacturer.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">Similar goods are goods that have all properties resembling those of the goods under investigation. If such goods are not available, similar goods are goods that have many basic properties resembling those of the goods under investigation.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Injury to a domestic industry shall be determined as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Material injury to a domestic industry is a situation in which a domestic industry experiences a material decline or retarded growth in its production and business;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Threat of material injury to a domestic industry is an immediate, clear and provable possibility of causing material injury to a domestic industry;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Impediment to the formation of a domestic industry is a situation that leads to difficulties to the formation of a domestic industry;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ Serious injury to a domestic industry is a situation in which a domestic industry experiences an overall decline in its production and business activities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ Threat of serious injury to a domestic industry is an immediate, clear and provable possibility of causing serious injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 70.</b> Order and procedures for investigation of trade remedy cases<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Organizations or individuals representing a domestic industry may submit a dossier of request for application of trade remedies if seeing that goods are dumped or subsidized upon import or are excessively imported, thus causing injury to that domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Within 45 days from the date of issuance of a notice of a valid dossier, based on the proposal of the trade remedy investigation body (below referred to as the investigation body), the Minister of Industry and Trade shall issue a decision to launch or not to launch an investigation. In special cases, this time limit may be extended once for no more than 30 days.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The time limit for investigation is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ An investigation for application of anti-dumping or countervailing measures may last up to 12 months from the date of issuance of an investigation decision. In special cases, the Minister of Industry and Trade may extend this time limit, provided the total investigation period must not exceed 18 months;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ An investigation for application of safeguard measures will last up to 9 months from the date of issuance of an investigation decision. In special cases, the Minister of Industry and Trade may extend this time limit, provided the total investigation period must not exceed 12 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Consultation in the investigation process is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Related parties in an investigation case are entitled to present in writing information and opinions relating to such case to the investigation body;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The investigation body shall provide consultation opportunities for related parties when receiving the latter’s written request under Point a of this Clause;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Before announcing its final conclusion, the investigation body may hold a public consultation for related parties to present information and opinions relating to the investigation case.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The notification responsibility is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Within 15 days from the date the Minister of Industry and Trade issues a decision to launch an anti-dumping or countervailing investigation, the investigation body shall notify the investigation to the government of the country of the related manufacturer/exporter and other related parties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The investigation body shall publicly announce its initial investigation conclusion, final investigation conclusion, approval of commitments and termination of investigation to related parties in an investigation case;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The investigation body shall perform other notification obligations under treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 71.</b> Termination of investigation of trade remedy cases<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The Minister of Industry and Trade shall decide to terminate investigation in the following cases:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. An organization or individual that submits a dossier of request for application of trade remedies voluntarily withdraws such dossier;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The investigation body’s initial conclusion states that no injury is caused or no threat of injury is affected to a domestic industry or there is no impediment to the formation of a domestic industry;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The investigation body’s final conclusion states one of the following contents:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The imported goods under investigation are neither dumped nor subsidized or such goods are not excessively imported;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ No injury is caused to a domestic industry as prescribed in Clause 2, Article 69 of this Law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ There is no causal relationship between the import of goods which are claimed to be dumped or subsidized or excessively imported and the extent of injury or threat of injury to a domestic industry or the impediment to the formation of a domestic industry;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The investigation body has reached agreement with the competent authority of the country having the goods claimed to be subsidized upon import into the Vietnamese territory on removal of the subsidy.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 72.</b> Combat of the shirking of trade remedies<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Shirking a trade remedy means an act aiming to shirk part or the whole of the obligation to comply with a trade remedy currently in force with regard to the goods subject to this remedy upon import into the Vietnamese territory.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. A trade remedy currently in force may be expanded in case the investigation body identifies an act of shirking a trade remedy.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The investigation body may launch an investigation against an act of shirking a trade remedy at the request of the representative of a domestic industry or based on information it has acquired.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Based on the investigation body’s conclusion, the Minister of Industry and Trade shall issue a decision to apply measures to combat the shirking of trade remedies for investigated goods or their components imported from related countries.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 73.</b> The investigation body<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The investigation body shall be formed by the Government as part of the organizational structure of the Ministry of Industry and Trade.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The investigation body has the following tasks and powers:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ To receive dossiers of request for investigation for application of trade remedies and notify whether or not they are valid or request their supplementation;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ To propose the Minister of Industry and Trade to issue a decision to launch or not to launch an investigation for application of trade remedies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ To organize investigations for application of trade remedies and against acts of shirking trade remedies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ To propose the Minister of Industry and Trade to issue a decision to apply trade remedies; to apply measures to combat the shirking of trade remedies; to change trade remedies based on investigation conclusions or review conclusions;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ To review trade remedies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">e/ To propose the Minister of Industry and Trade to terminate investigation or terminate the application of trade remedies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">g/ To assume the prime responsibility for participating in the settlement of disputes at bilateral and multilateral mechanisms in the investigation for application of trade remedies against imports into Vietnam and Vietnamese exports;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">h/ To assume the prime responsibility for assisting and responding to cases in which Vietnamese exports are investigated for application of trade remedies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">i/ To assume the prime responsibility for working out plans on, and negotiating compensations in cases of investigation for application of safeguard measures against imports into the Vietnamese territory;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">k/ To inspect and examine the implementation of trade remedies by organizations and individuals involved in the investigation and application of trade remedies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">l/ Other tasks and powers as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The head of the investigation body shall be appointed, relieved from office or dismissed by the Minister of Industry and Trade and shall direct this body to perform the tasks and exercise the powers defined in Clause 2 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The Minister of Industry and Trade shall define the tasks, powers and organizational structure of the investigation body.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 74.</b> Related parties in investigation cases<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Related parties in an investigation case include:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Overseas organizations and individuals that manufacture and export goods under investigation into the Vietnamese territory;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Organizations and individuals that import goods under investigation;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Foreign associations with a majority of their members being organizations and individuals that manufacture and export goods under investigation;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The government and competent authorities of the country that exports goods under investigation;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ Organizations or individuals that submit a dossier of request for application of trade remedies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">e/ Domestic organizations or individuals that manufacture similar goods;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">g/ Domestic associations with a majority of their members being organizations or members that manufacture similar goods;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">h/ Other organizations and individuals that have lawful rights and interests related to the investigation case or can assist in the investigation process or representative organizations that protect consumer interests.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Organizations and individuals shall register with and obtain approval from the investigation body in order to become related parties in an investigation case.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Related parties in an investigation case may have access to information and documents provided by other related parties to the investigation body, except information and documents prescribed in Clause 2, Article 75 of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 75.</b> Provision and collection of information and documents and confidentiality in the investigation of trade remedy cases<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Related parties in an investigation case shall provide necessary information and documents at the request of the investigation body.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. In the investigation process, the investigation body and persons entitled to access information and documents relating to the investigation case shall keep such information and documents confidential at the request of information and document providers.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. When necessary, the investigation body may solicit an expert assessment or examine and verify the authenticity of information and documents provided by related parties or collect additional information and documents necessary for the settlement of a trade remedy case. The investigation body may conduct on-site investigations, including overseas investigations.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. In case the to-be-investigated party does not allow the investigation body to access or refuses to provide information and documents that are important to the investigation, the investigation body may use information and documents provided by related parties or collected by itself or available information and documents to make investigation conclusions.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 76.</b> Handling of cases in which Vietnamese exports are investigated for application of or applied with trade remedies<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. In case a Vietnamese trader is investigated for application or applied with a trade remedy by the importing country, the Ministry of Industry and Trade shall, at the proposal of the related line association and trader, assume the prime responsibility for, and coordinate with other ministries, ministerial-level agencies and competent state management agencies in, carrying out within the ambit of their respective tasks and powers the following activities to assist the trader:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Providing information relating to the case;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Exchanging information with the importing country that is conducting an investigation or applying a trade remedy against Vietnamese exports;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Initiating a lawsuit against the importing country when detecting a violation of the relevant treaty to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ Carrying out other support activities in accordance with law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. In case a Vietnamese trader is investigated for application of countervailing measures by the importing country, the Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with related ministries, ministerial-level agencies and provincial-level People’s Committees in, working out a plan for coordination with the foreign investigation body in accordance with the relevant treaty to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"> 3. In case a Vietnamese trader is investigated for application of safeguard measures by the importing country, the Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with related ministries, ministerial-level agencies, organizations and individuals in, working out a plan on claim for compensation or retaliation in accordance with the relevant treaty to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 2<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">ANTI-DUMPING AGAINST IMPORTS INTO VIETNAM<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 77.</b> Anti-dumping measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Anti-dumping measures against goods imported into Vietnam (below referred to as anti-dumping measures) are measures which are applied in case the imported goods are identified as being dumped into Vietnam, causing material injury or threatening to cause material injury to a domestic industry or impeding the formation of a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Goods shall be identified as being dumped when they are imported into Vietnam at prices lower than the comparable normal prices of similar goods sold in the exporting country or in a third country under normal trade conditions or at prices determined by the investigation body by the self-calculation method.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Anti-dumping measures include:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Imposition of anti-dumping duties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Commitment on measures to eliminate dumping by the organization or individual manufacturing and exporting the goods requested to be applied with anti-dumping measures with the Vietnamese investigation body or with domestic manufacturers when so approved by the investigation body.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 78.</b> Conditions for application of anti-dumping measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Anti-dumping measures shall be applied to imports when the following conditions are fully met:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Imports into Vietnam are dumped with a specified dumping margin, except the case referred to in Clause 2 of this Article;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ A domestic industry suffers material injury or is threatened to suffer material injury or its formation is impeded;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ There exists a causal relationship between the import of dumped goods prescribed at Point a of this Clause and the injury caused to a domestic industry referred to at Point b of this Clause.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. No anti-dumping measures shall be applied to imports with a dumping margin not exceeding 2% of their export prices to Vietnam.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. If the volume or quantity of imports originating from a country does not exceed 3% of the total volume or quantity of similar imports into Vietnam and the aggregate volume or quantity of goods originating from countries that satisfy the above condition does not exceed 7% of the total volume or quantity of similar imports into Vietnam, these countries will be excluded from the scope of application of anti-dumping measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 79.</b> Grounds for launching investigations for application of anti-dumping measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. An investigation for application of anti-dumping measures shall be launched when organizations or individuals representing a domestic industry submit a dossier of request for application of these measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Organizations or individuals that submit a dossier of request for application of anti-dumping measures shall be regarded as representing a domestic industry when all the following conditions are fully met:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The total volume or quantity of similar goods manufactured by the domestic manufacturers that submit the dossier and domestic manufacturers that support the request for application of anti-dumping measures is larger than the total volume or quantity of similar goods manufactured by the domestic manufacturers that oppose such request;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The total volume or quantity of similar goods manufactured by the domestic manufacturers that submit the dossier and domestic manufacturers that support the request for application of anti-dumping measures accounts for at least 25% of the total volume or quantity of similar goods manufactured by the domestic industry concerned.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Minister of Industry and Trade shall decide to launch an investigation when having conspicuous evidence that the import of dumped goods causes material injury or threatens to cause material injury to a domestic industry or impedes the formation of a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 80.</b> Contents of investigation for application of anti-dumping measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Determination of dumped imports into Vietnam and dumping margin covers:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Determination of normal prices;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Determination of export prices;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Fair comparison between normal prices and export prices and determination of the specific dumping margin of the to-be-investigated goods for every organization or individual manufacturing and exporting these goods (below referred to as manufacturer/exporter).<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Identification of material injury or threat of causing material injury to a domestic industry or identification of the impediment to the formation of a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Determination of the causal relationship between the import of the dumped goods and material injury or threat of causing material injury to a domestic industry or the impediment to the formation of a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Identification of socio-economic impacts of anti-dumping measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 81.</b> Application of anti-dumping measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The application of provisional anti-dumping duties shall be decided by the Minister of Industry and Trade based on the initial conclusion of the investigation body. Provisional anti-dumping duty rates must not exceed the dumping margin stated in the initial conclusion.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The time limit for imposition of provisional anti-dumping duties is 120 days from the effective date of the decision on imposition of provisional anti-dumping duties. At the request of exporters of similar goods into Vietnam, the Minister of Industry and Trade may extend this time limit for not more than 60 days.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of the measure of commitment is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ After the initial conclusion is made and before the investigation finishes, the manufacturer/exporter of the investigated goods may make a commitment with the investigation body that it/he/she will voluntarily adjust the selling prices or limit the volume or quantity of the investigated goods exported to Vietnam;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The investigation body may accept or reject the commitment or request adjustment of the commitment after consulting organizations or individuals representing the domestic industry concerned.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The imposition of anti-dumping duties is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ If no commitment is made under Clause 2 of this Article, after finishing the investigation, the investigation body shall announce its final conclusion on the investigation contents specified in Article 80 of this Law. The investigation body’s final conclusion and major grounds for making such conclusion shall be notified via an appropriate means to related parties in the investigation case;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Based on the investigation body’s final conclusion, the Minister of Industry and Trade shall issue a decision to impose or not to impose anti-dumping duties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Anti-dumping duty rates must not exceed the dumping margin stated in the final conclusion;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for imposition of anti-dumping duties is 5 years from the effective date of the decision on imposition of anti-dumping duties, except the case of extension specified in Clause 2, Article 82 of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The imposition of retrospective anti-dumping duties is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ In case the investigation body’s final conclusion affirms that there is material injury or a threat of causing material injury to a domestic industry, the Minister of Industry and Trade may decide to impose retrospective anti-dumping duties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Retrospective anti-dumping duties shall be imposed on goods imported within 90 days before the imposition of provisional anti-dumping duties if the imports are concluded as being dumped; the volume or quantity of dumped imports into Vietnam sees an unusual increase in the period from the time of commencement of the investigation to the time of imposition of provisional anti-dumping duties, causing hardly remediable injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 82.</b> Review of the application of anti-dumping measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. A review at the request of related parties in an investigation case is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ After 1 year from the date of issuance of a decision on application of anti-dumping measures, the Minister of Industry and Trade may decide to review the application of these measures at the request of one or more than one related party in the investigated case and after considering the evidence provided by the requester;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The performance of review-related procedures must not impede the application of anti-dumping measures currently in force;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The time limit for a review prescribed in this Clause is 6 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Sunset review is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ One year before the expiration of the time limit for application of anti-dumping measures, the Minister of Industry and Trade shall issue a decision to conduct sunset review of such application;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The review aims to assess the necessity, reasonability and socio-economic impacts of the continued application of anti-dumping measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Based on the investigation body’s review result, the Minister of Industry and Trade shall issue a decision to extend or not to extend the time limit for application of anti-dumping measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for sunset review is 9 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Review for foreign manufacturers/exporters that export goods under investigation to the Vietnamese territory after the initial phase of investigation (below referred to as new exporters) is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ A new exporter may submit a dossier requesting the investigation body to conduct a review and determine a separate anti-dumping duty rate;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Based on the investigation body’s review result, the Minister of Industry and Trade shall issue a decision to apply a separate anti-dumping duty rate to the reviewed new exporter;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The time limit for review for a new exporter is 3 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Review of the range of goods subject to anti-dumping measures is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Related parties in an investigation case may request the investigation body to review the range of goods subject to anti-dumping measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ A dossier of request for review must include evidence and information proving that the application of anti-dumping measures to all the goods is inappropriate;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Based on the investigation body’s review conclusion, the Minister of Industry and Trade shall decide to adjust the range of goods subject to anti-dumping measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for review of the range of goods subject to anti-dumping measures is 6 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 3<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">COUNTERVAILING AGAINST IMPORTS INTO VIETNAM<b><o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 83.</b> Countervailing measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Countervailing measures against imports into Vietnam (below referred to as countervailing measures) are measures which are applied in case subsidized imports into Vietnam cause material injury or threaten to cause material injury to a domestic industry or impede the formation of a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Countervailing measures include:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Imposition of countervailing duties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Commitment made by an organization or individual or the government of the manufacturing/exporting country with a competent Vietnamese state agency on voluntary termination of subsidies, reduction of subsidy levels, or commitment to adjust export prices;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Other countervailing measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 84.</b> Subsidies <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">Subsidy means a contribution made in the following forms by the government or any public organization of the country having imports into Vietnam which brings benefits to the subsidy-receiving organization or individual:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Government actually transfers funds directly to the organization or individual or directly undertakes indebtedness for the latter;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Government ignores or does not collect the amounts which the organization or individual is obliged to pay to the Government;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Government provides the organization or individual with assets, goods or services other than common infrastructure facilities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The Government purchases assets, goods or services from the organization or individual at prices higher than market prices;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The Government sells assets, goods or services to the organization or individual at prices lower than market prices;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">6. The Government contributes funds to a financing facility; entrusts, assigns or directs and requests a private organization to perform one or more than one activity specified in Clauses 1 thru 5 of this Article which normally belongs to its functions and is actually not different from its routine activities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">7. Any form of support in terms of income or price;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">8. Any other form of subsidy other than those referred to in Clauses 1 thru 7 of this Article, which has been determined on the principles of fairness, reasonability, and non-violation of treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 85.</b> Subsidies likely to be subject to countervailing measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The following subsidies are likely to be subject to countervailing measures, unless otherwise provided by treaties to which the Socialist Republic of Vietnam is a contracting party:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Subsidies based on export results;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Subsidies aiming to prioritize the use of home-made goods over imports;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Subsidies referred to in Article 84 of this Law which nullify or affect the interests which Vietnam is directly or indirectly entitled to under treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 86.</b> Conditions for application of countervailing measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Countervailing measures shall be applied to imports when all the following conditions are fully satisfied:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The goods are identified as being subsidized under Articles 84 and 85 of this Law with specific subsidy levels, except the case specified in Clause 2 of this Article;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ A domestic industry suffers material injury or is threatened to suffer material injury or its formation is impeded;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ There exists a causal relationship between the import of subsidized goods specified at Point a of this Clause and the injury caused to a domestic industry referred to at Point b of this Clause.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Countervailing measures shall not be applied to manufacturers/exporters in developed countries that have a subsidy not exceeding 1% of the price of exports to Vietnam, manufacturers/exporters in developing countries that have a subsidy not exceeding 2% of the price of exports to Vietnam, and manufacturers/exporters in underdeveloped countries that have a subsidy not exceeding 3% of the price of exports to Vietnam.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. In case the volume or quantity of imports originating from a developing country does not exceed 4% of the total volume or quantity of similar imports into Vietnam and the aggregate volume or quantity of goods originating from developing countries that satisfy the above condition does not exceed 9% of the total volume or quantity of similar imports into Vietnam, these countries will be excluded from the scope of application of countervailing measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 87.</b> Grounds for launching investigations for application of countervailing measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. An investigation for application of countervailing measures shall be launched when organizations or individuals representing a domestic industry submits a dossier of request for application of these measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Organizations or individuals that submit a dossier of request for application of countervailing measures shall be regarded as representing a domestic industry when all the following conditions are fully satisfied:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The total volume or quantity of similar goods of the domestic manufacturers that submit the dossier and domestic manufacturers that support the request for application of countervailing measures is larger than the total volume or quantity of similar goods of the domestic manufacturers that oppose such request;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The total volume or quantity of similar goods of the domestic manufacturers that submit the dossier and domestic manufacturers that support the request for application of countervailing measures accounts for at least 25% of the total volume or quantity of similar goods manufactured by the domestic industry concerned.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Minister of Industry and Trade shall decide to launch an investigation when having conspicuous evidence that the import of subsidized goods causes material injury or threatens to cause material injury to a domestic industry or impedes the formation of a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 88.</b> Contents of investigation for application of countervailing measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Determination of subsidized imports into Vietnam and subsidy levels covers:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Determination of the value of subsidies;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Determination of export prices;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Determination of specific subsidy levels for each foreign manufacturer/exporter.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Identification of material injury or the threat of material injury to a domestic industry or identification of the impediment to the formation of a domestic industry covers:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Determination of the volume or quantity of subsidized imports and their impacts on the prices of similar goods in the domestic market;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Identification of impacts of subsidized imports on a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Determination of the causal relationship between the import of subsidized goods and the material injury or threat of material injury to a domestic industry or impediment to the formation of a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Identification of socio-economic impacts of countervailing measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 89.</b> Application of countervailing measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The imposition of provisional countervailing duties shall be decided by the Minister of Industry and Trade based on the initial conclusion of the investigation body. Provisional countervailing duty rates must not exceed the subsidy levels stated in the initial conclusion.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The time limit for imposition of provisional countervailing duties is 120 days from the effective date of the decision on imposition of provisional countervailing duties. The Minister of Industry and Trade may extend such time limit for not more than 60 days.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of commitment measures is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ After the initial conclusion is made and before the investigation finishes, the manufacturer/exporter of investigated goods or the government of the subsidy-providing country may make a commitment with the investigation body that he/she/it will voluntarily terminate the provision of subsidies, reduce subsidy levels, adjust export prices or apply other appropriate measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The investigation body may accept or reject the commitment or request adjustment of the commitment after consulting organizations or individuals representing the domestic industry concerned.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The imposition of countervailing duties is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ If no commitment is made under Clause 2 of this Article, after finishing the investigation, the investigation body shall announce its final conclusion on the investigation contents specified in Article 80 of this Law. The investigation body’s final conclusion and major grounds for making such conclusion shall be notified via an appropriate means to related parties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Based on the investigation body’s final conclusion, the Minister of Industry and Trade shall issue a decision to impose or not to impose countervailing duties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Countervailing duty rates must not exceed the subsidy levels stated in the final conclusion;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for imposition of countervailing duties is 5 years from the effective date of the decision on imposition of countervailing duties, except the case of extension specified in Clause 2, Article 90 of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The imposition of retrospective countervailing duties is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ In case the investigation body’s final conclusion identifies material injury or a threat of material injury to a domestic industry, the Minister of Industry and Trade may decide to impose retrospective countervailing duties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Retrospective countervailing duties shall be imposed on goods imported within 90 days before the imposition of provisional countervailing duties if these goods are concluded as being subsidized; the volume or quantity of subsidized imports into Vietnam sees an unusual increase in the period from the time of commencement of the investigation to the time of imposition of provisional countervailing duties, causing hardly remediable injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The application of other countervailing measures must comply with treaties to which the Socialist Republic of Vietnam is a contracting party or principles of international law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 90.</b> Review of the application of countervailing measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The review at the request of related parties in an investigation case is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ After 1 year from the date of issuance of a decision on application of countervailing measures, the Minister of Industry and Trade may decide to review the application of these measures at the request of one or more than one related party in the investigation case and after considering the evidence provided by the requester;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The performance of review-related procedures must not impede the application of countervailing measures currently in force;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The time limit for a review prescribed in this Clause is 6 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Sunset review is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ One year before the expiration of the time limit for application of countervailing measures, the Minister of Industry and Trade shall issue a decision to conduct sunset review of such application;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The review aims to assess the necessity, reasonability and socio-economic impacts of the continued application of countervailing measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Based on the investigation body’s review result, the Minister of Industry and Trade shall issue a decision to extend or not to extend the time limit for application of countervailing measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for sunset review is 9 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Review for new exporters is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ A new exporter may submit a dossier requesting the investigation body to conduct a review and determine a separate countervailing duty rate;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Based on the investigation body’s review result, the Minister of Industry and Trade shall issue a decision to apply a separate countervailing duty rate to the reviewed new exporter;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The time limit for a review for the new exporter is 3 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Review of the range of goods subject to countervailing measures is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Related parties in an investigation case may request the investigation body to review the range of goods subject to countervailing measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ A dossier of request for review must include evidence and information proving that the application of countervailing measures to all the goods is inappropriate;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Based on the investigation body’s review conclusion, the Minister of Industry and Trade shall decide to adjust the range of goods subject to countervailing measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for a review of the range of goods subject to countervailing measures is 6 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. Changed-circumstance review is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ At any time after the official countervailing duties take effect, if one or more than one related party in an investigation case sees a new circumstance causing a material change in the subsidy levels for goods subject to official countervailing duties, leading to no subsidies or negligible subsidies, or no longer causing material injury or a threat of material injury to a domestic industry, or no longer causing an impediment to the formation of a domestic industry, such party may request the investigation body to conduct a changed-circumstance review;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ A dossier of request for review must include evidence and information proving that the application of countervailing measures is no longer appropriate as a result of a changed circumstance;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Based on the investigation body’s review conclusion, the Minister of Industry and Trade shall decide to adjust or terminate countervailing measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for a changed-circumstance review is 9 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Section 4<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">SAFEGUARDS IN THE IMPORT OF FOREIGN GOODS INTO VIETNAM<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 91. </b>Safeguard measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Safeguard measures in the import of foreign goods into Vietnam (below referred to as safeguard measures) are measures which are applied against goods that are excessively imported into Vietnam, causing serious injury or threatening to cause serious injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Safeguard measures include:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Imposition of safeguard duties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Application of import quotas;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Application of tariff quotas;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ Grant of import permits;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ Other safeguard measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 92.</b> Conditions for application of safeguard measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Safeguard measures may only be applied to imports when all the following conditions are fully satisfied:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ The goods are excessively imported with their volume or quantity seeing an absolute or relative increase over the volume or quantity of similar goods manufactured domestically;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ A domestic industry suffers serious injury or a threat of serious injury;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The increase in the volume or quantity of imports referred to at Point a of this Clause is the main cause of the serious injury or threat of serious injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. In case the volume or quantity of imports originating from a developing country does not exceed 3% of the total volume or quantity of similar goods imported into Vietnam and the aggregate volume or quantity of goods originating from developing countries that satisfy the above condition does not exceed 9% of the total volume or quantity of similar goods imported into Vietnam, these countries will be excluded from the scope of application of safeguard measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 93.</b> Grounds for launching investigations for application of safeguard measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. An investigation for application of safeguard measures shall be launched when domestic manufacturers of similar goods or directly competitive goods which can possibly accepted by buyers to replace goods subject to safeguard measures for their price advantages and use purpose submit a dossier of request for application of these measures. <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The dossier contains clear evidence that the goods excessively imported into Vietnam cause serious injury or threaten to cause serious injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Minister of Industry and Trade shall decide to launch an investigation when having clear evidence that the goods excessively imported into Vietnam cause serious injury or threaten to cause serious injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 94.</b> Contents of investigation for application of safeguard measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Determination of goods excessively imported into Vietnam and increase levels of imports.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Identification of serious injury or the threat of serious injury to a domestic industry.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Determination of the causal relationship between the excessive import of goods as prescribed in Clause 1 of this Article and the injury to a domestic industry as prescribed in Clause 2 of this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 95.</b> Application of safeguard measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The imposition of provisional safeguard measures shall be decided by the Minister of Industry and Trade based on the initial conclusion of the investigation body before finishing the investigation, if it is deemed that delayed implementation of safeguard measures might cause serious injury or threaten to cause serious injury to a domestic industry and such injury is hardly remediable.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">The time limit for application of provisional safeguard measures is 200 days from the effective date of the decision on application of provisional safeguard measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The application of official safeguard measures is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ After finishing the investigation, the investigation body shall announce its final conclusion on the investigation contents prescribed in Article 94 of this Law. The investigation body’s final conclusion and major grounds for making such conclusion shall be notified via an appropriate means to related parties;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Based on the investigation body’s final conclusion, the Minister of Industry and Trade shall issue a decision to apply or not to apply official safeguard measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The time limit for application of safeguard measures, including the period of application of provisional safeguard measures, is 4 years, except the case of extension specified in Clause 2, Article 96 of this Law;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The total period for application of safeguard measures, including the period of application of provisional safeguard measures and official safeguard measures and extended period, is 10 years.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 96.</b> Review of the application of safeguard measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Interim review is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ In case the time limit for application of safeguard measures exceeds 3 years, the investigation body shall review safeguard measures before the expiration of half of this time limit for making a conclusion on the continuation, termination or reduction of safeguard measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Based on the investigation body’s review result, the Minister of Industry and Trade shall issue a decision on the continuation, termination or reduction of safeguard measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ The time limit for an interim review of the application of safeguard measures is 6 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Sunset review is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Before the expiration of the time limit for application of safeguard measures, domestic manufacturers of similar goods or directly competitive goods that wish to have this time limit extended shall submit a dossier of request for extension of the time limit for application of safeguard measures. Such dossier must contain evidence showing that the domestic industry concerned has taken necessary adjustment measures to raise the competitiveness and that the termination of safeguard measures might cause serious injury or threaten to cause serious injury to the domestic industry concerned;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ The investigation body may conduct sunset review either at the request for extension of the time limit for application of safeguard measures prescribed at Point a of this Clause or on its own discretion;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Based on the investigation body’s review result, the Minister of Industry and Trade shall issue a decision to terminate, or extend the time limit for, application of safeguard measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The extent of application of safeguard measures in the extended period must not be higher than that during the previous time limit for application of safeguard measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ The time limit for a sunset review is 6 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 6 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Review of the range of goods subject to safeguard measures is prescribed as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Importers of goods subject to safeguard measures may request the investigation body to review the range of goods subject to safeguard measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ A dossier of request for review must include evidence and information proving that the application of safeguard measures to all the goods is inappropriate;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Based on the investigation body’s review conclusion, the Minister of Industry and Trade shall decide to adjust the range of goods subject to safeguard measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ The time limit for a review of the range of goods subject to safeguard measures is 6 months from the date of issuance of the review decision and, when necessary, may be extended once for not more than 3 months.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 97.</b> Re-application of safeguard measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Safeguard measures already applied to a certain type of goods may be re-applied to such goods as follows:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ If safeguard measures have been applied for 4 years or more, including the extended period (if any), they may be re-applied only after a period at least equal to half of the previous application period;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ If safeguard measures have been applied for between over 180 days and under 4 years, including the extended period (if any), they may be re-applied only after at least 2 years from the date of termination of these measures;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ If safeguard measures have been applied for 180 days or fewer, they may be re-applied only after at least 1 year from the date of commencement of application of such measures provided that these measures have not been applied for more than twice over 5 years before the effective date of re-applied measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The order and procedures for investigation for re-application of safeguard measures are the same as those for investigation for application of safeguard measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 98.</b> Compensation<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Compensation for injury due to the application of safeguard measures and compensation levels must comply with Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Compensation for injury and compensation levels shall be determined based on results of consultation among related parties.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with related ministries and ministerial-level agencies in, working out a compensation plan, and submit it to the Prime Minister for approval before consulting the party that suffers injury due to application of safeguard measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 99.</b> Special safeguards<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Special safeguard is a safeguard measure which the Minister of Industry and Trade decides to apply in case there is an excessive increase in imports into Vietnam as a result of tax reduction according to a roadmap under the relevant treaty to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Special safeguard measures may only be applied to goods originating from specified countries in conformity with treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Investigation for application of special safeguard measures must comply with treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Chapter V<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">EMERGENCY CONTROL MEASURES IN FOREIGN TRADE ACTIVITIES<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 100.</b> Cases of application of emergency control measures to goods<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Goods from a country, territory or geographical area where a war breaks out or armed conflicts are likely to occur or which is involved in a war or conflict, thus directly or indirectly affecting the national security or interests of Vietnam.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Goods from a country, territory or geographical area hit by a natural disaster, an epidemic or environmental incident on which competent Vietnamese agencies have acquired public information or they can prove that such goods pose a serious threat to consumer health.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"> 3. Goods from a country, territory or a geographical area which are affected by technical incidents, mistakes or errors on which competent Vietnamese agencies have acquired public information or they can prove that such goods directly and seriously affect consumer safety and health.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Goods from a country, territory or geographical area which seriously affect the environment, ecology or biodiversity of Vietnam on which competent Vietnamese agencies have acquired public information or have scientific grounds to prove such effect.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. Serious payment imbalance.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">6. Other extremely serious cases as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 101.</b> Principles of application of emergency control measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Emergency control measures may only be applied in the cases referred to in Article 100 of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Competent state management agencies shall decide on the application of appropriate administrative measures in accordance with Chapter II of this Law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Competent state management agencies that wish to apply emergency control measures shall assess and choose measures which are least obstructive to foreign trade activities. <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Emergency control measures shall be removed when the cases referred to in Article 100 of this Law no longer exist or through negotiation.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 102.</b> Consultation in case of application of emergency control measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Before or after an emergency control measure is applied or removed, a competent agency applying this measure shall consult trade partners directly affected by this measure in conformity with the relevant treaty to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Related ministers and heads of ministerial-level agencies shall promulgate detailed regulations on consultation in case of application of emergency control measures.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Chapter VI<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">MEASURES TO DEVELOP FOREIGN TRADE ACTIVITIES<b><o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 103.</b> General policies on development of foreign trade activities<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The State shall adopt policies to develop foreign trade activities with the following measures:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Credit activities prescribed by the Government in conformity with treaties to which the Socialist Republic of Vietnam is a contracting party;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Trade promotion activities aiming to promote foreign trade activities, such as support for the building, protection, development and advertising to foreign markets of brands of domestic products; establishment of trade promotion information systems and provision of trade promotion information; and trade exchanges among traders for boosting effective export and import activities to serve domestic production or export processing;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Other measures to expand export and import markets.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. All domestic and foreign business agencies, organizations and individuals may participate in developing foreign trade activities in accordance with law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Measures to develop foreign trade activities must comply with orientations set out in the Prime Minister-issued socio-economic development strategy and foreign trade strategy in each period.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Measures to develop foreign trade activities shall be implemented effectively in combination with measures to promote investment and tourism.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 104.</b> Special policies on development of foreign trade activities<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The State shall adopt policies on development of foreign trade activities for home-made products with competitive edge, technological products and necessary input materials for domestic production.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The State shall adopt policies to encourage small- and medium-sized enterprises and enterprises in mountainous, border, island, deep-lying, remote and ethnic minority areas and areas with difficult or extremely difficult socio-economic conditions to participate in foreign trade activities.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Government shall detail this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 105.</b> Development of foreign trade activities via trade promotion<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Trade promotion policies in support of foreign trade activities shall be implemented through:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Domestic trade-promotion agencies and organizations;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Overseas trade-promotion organizations;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Vietnam-based foreign trade-promotion organizations;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ Overseas representative missions of the Socialist Republic of Vietnam and trade representations.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Foreign trade development activities via trade promotion include:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Formulating and implementing national-level programs and activities on trade promotion; building and developing national brands on products and goods as decided by the Prime Minister in order to develop foreign trade activities as suitable to socio-economic development conditions in each period;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Designing and implementing market development activities; building and advertising brands of local products and goods by local administrations in order to develop foreign trade activities as suitable to socio-economic development conditions in each period;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Carrying out activities of trade connection and participation in distribution systems in foreign countries and Vietnam;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">d/ Supporting the development and operation of trade and logistics infrastructure facilities serving foreign trade activities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">dd/ Supporting research and development and quality improvement of products and goods;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">e/ Training traders to build their capacity in trade promotion and market development activities;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">g/ Other activities as prescribed by law.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Associations, socio-professional organizations and economic organizations that establish or participate in overseas trade-promotion organizations shall comply with Vietnamese law and laws of host countries.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. Based on export growth targets decided by the National Assembly in each period, competent state agencies shall allocate funds for trade promotion activities of agencies, organizations and traders in accordance with the law on the state budget.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">5. The Government shall detail this Article.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 106.</b> Development of foreign trade activities through trade promotion activities of Vietnam-based foreign trade-promotion organizations<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Foreign trade-promotion organizations and other organizations (below collectively referred to as foreign trade-promotion organizations) may establish their representative offices in Vietnam for carrying out activities related to trade promotion and development of foreign trade activities.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. A foreign trade-promotion organization may establish its representative offices in Vietnam when satisfying the following conditions:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Being an organization established in accordance with the law of its country;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Having a charter and operation purposes conformable with Vietnamese law or the relevant treaty to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Government shall promulgate specific regulations on the establishment and management of representative offices of Vietnam-based foreign trade-promotion organizations.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 107.</b> Development of foreign trade activities through trade representations<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. Trade representations shall be organized in countries where there is demand for development of foreign trade activities and have the functions of serving the development of Vietnam’s foreign trade activities in accordance with law, and assisting in the protection of economic and commercial interests of the country and Vietnamese traders in foreign trade activities.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The organization and operation of trade representations must comply with the law on overseas representative missions of the Socialist Republic of Vietnam.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">Chapter VII<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; vertical-align: middle;">SETTLEMENT OF DIPSUTES ABOUT APPLICATION OF FOREIGN TRADE MANAGEMENT MEASURES<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 108.</b> Principles of participation by state management agencies in the settlement of disputes about application of foreign trade management measures <o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. To only participate in the settlement of disputes about application of foreign trade management measures related to the relations between the Vietnamese and foreign governments under treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. To ensure that the rights and interests of Vietnam are promptly and reasonably protected among disputing parties.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Disputes over foreign trade between Vietnamese and foreign traders shall be settled by themselves as agreed upon in accordance with Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 109.</b> State management agencies participating in the settlement of disputes about application of foreign trade management measures<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. The Government is the state management agency participating in the settlement of disputes about application of foreign trade management measures. It shall assign ministries or ministerial-level agencies to participate in the settlement of disputes about application of foreign trade management measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Ministry of Industry and Trade shall act as the focal point to assist the Government in participating in the settlement of disputes about application of foreign trade management measures.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 110.</b> Order and procedures for settlement of disputes in lawsuits initiated by foreign governments<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. When a foreign government initiates a lawsuit against the Vietnamese Government under a treaty to which the Socialist Republic of Vietnam is a contracting party about foreign trade management measures promulgated by the Vietnamese State, the Ministry of Industry and Trade shall act as the focal point and coordinate with other related ministries, ministerial-level agencies, other agencies and organizations in working out a plan for dispute settlement and submit it to the Prime Minister for approval.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Related ministries, ministerial-level agencies, other agencies and organizations shall perform the assigned tasks under the approved dispute settlement plan.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. The Government shall prescribe in detail the order and procedures for and coordination in the settlement of disputes in lawsuits initiated by foreign governments.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 111.</b> Order and procedures for settlement of disputes in lawsuits initiated by the Vietnamese Government<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. When detecting that foreign trade management measures applied by foreign partners affect the rights and interests of Vietnam, or at the proposal of traders or business associations, the Government shall decide to initiate a lawsuit about such measures in accordance with this Law and treaties to which the Socialist Republic of Vietnam is a contracting party.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. The Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with related ministries, ministerial-level agencies, other agencies and organizations in, working out plans for dispute settlement and submit them to the Prime Minister for approval.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. Related ministries, ministerial-level agencies, other agencies and organizations shall perform the assigned tasks under approved dispute settlement plans.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">4. The Government shall prescribe in detail the order and procedures for and coordination in the settlement of disputes initiated by the Vietnamese Government.<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">Chapter VIII<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: center; text-indent: 28.1pt; vertical-align: middle;">IMPLEMENTATION PROVISIONS<b><o:p></o:p></b></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 112.</b> Effect<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">1. This Law takes effect on January 1, 2018.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">2. Except the cases specified in Article 113 of this Law, the following ordinances will cease to be effective on the effective date of this Law:<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">a/ Ordinance No. 42/2002/PL-UBTVQH10 on Safeguards in the Import of Foreign Goods into Vietnam;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">b/ Ordinance No. 20/2004/PL-UBTVQH11 on Anti-dumping of Imports into Vietnam;<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">c/ Ordinance No. 22/2004/PL-UBTVQH11 on Measures against Subsidized Imports into Vietnam.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">3. To annul Clause 3, Article 28; Clause 3, Article 29; Clause 3, Article 30; and Articles 31, 33, 242, 243, 244, 245, 246 and 247, of Commercial Law No. 36/2005/QH11.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;"><b>Article 113.</b> Transitional provision<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">From the effective date of this Law, trade remedy cases of which competent state agencies receive complaint or investigation dossiers before the effective date of this Law will continue to be considered and settled in accordance with Ordinance No. 42/2002/PL-UBTVQH10 on Safeguards in the Import of Foreign Goods into Vietnam, Ordinance No. 20/2004/PL-UBTVQH11 on Anti-dumping of Imports into Vietnam, and Ordinance No. 22/2004/PL-UBTVQH11 on Measures against Subsidized Imports into Vietnam.<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 28.1pt; vertical-align: middle;">This Law was passed on June 12, 2017, by the XIV<sup>th</sup> National Assembly of the Socialist Republic of Vietnam at its 3<sup>rd</sup> session.-<o:p></o:p></p><p align="center" class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 0.25in 0in 60pt 28.1pt; text-align: center; vertical-align: middle;"><i>Chairwoman of the National Assembly<br /></i>NGUYEN THI KIM NGAN<o:p></o:p></p><p class="MsoNormal" style="font-family: "Times New Roman", serif; font-size: 14pt; margin: 6pt 0in 0.0001pt;"><o:p> </o:p></p>Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-7854658301322086128.post-40391491352632454642021-06-02T00:50:00.000-07:002021-07-02T23:59:36.163-07:00VIETNAM MARRIAGE AND FAMILY LAW 2014<!--[if gte mso 9]><xml>
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<b>THE
NATIONAL ASSEMBLY<br />
-------</b></div>
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<b>THE
<span style="letter-spacing: .05pt;">S</span>OCIALI<span style="letter-spacing: .05pt;">S</span>T RE<span style="letter-spacing: -.1pt;">P</span>UBLIC OF<span style="letter-spacing: -.1pt;"> </span>VIETNAM<br />
I<span style="letter-spacing: .05pt;">nd</span><span style="letter-spacing: -.05pt;">e</span><span style="letter-spacing: .05pt;">p</span><span style="letter-spacing: -.05pt;">e</span><span style="letter-spacing: .05pt;">nd</span><span style="letter-spacing: -.05pt;">e</span><span style="letter-spacing: .05pt;">n</span><span style="letter-spacing: -.05pt;">c</span>e<span style="letter-spacing: .05pt;"> </span>-<span style="letter-spacing: -.05pt;"> </span><span style="letter-spacing: -.1pt;">F</span><span style="letter-spacing: -.05pt;">ree</span><span style="letter-spacing: .05pt;">d</span>om<span style="letter-spacing: -.15pt;"> </span>-<span style="letter-spacing: -.05pt;"> </span>Ha<span style="letter-spacing: .05pt;">pp</span>i<span style="letter-spacing: .05pt;">n</span><span style="letter-spacing: -.05pt;">e</span>ss<br />
---------------</b></div>
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No.
52/2014/QH13</div>
</td>
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<i>Hanoi,
June 26, 2014</i></div>
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<br />
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<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>LAW</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
ON MARRIAGE AND FAMILY<br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Constitution of the Socialist Republic of Vietnam;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The National
Assembly promulgates the Law on Marriage and Family.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
I</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
1. </b>Scope of regulation</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
prescribes the marriage and family regime, legal standards for conduct by
family members; responsibilities of individuals, organizations, the State and
society in the building and consolidation of the marriage and family regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
2. </b>Fundamental principles of the marriage and family regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Voluntary, progressive and monogamous marriage in which husband and wife are
equal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Marriage between Vietnamese citizens of different nationalities or religions,
between religious and non-religious people, between people with beliefs and
people without beliefs, and between Vietnamese citizens and foreigners shall be
respected and protected by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
build prosperous, progressive and happy families; family members have the
obligation to respect, attend to, care for, and assist one another; to treat
children without discrimination.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
State and society and families shall protect and support children, elderly
people and persons with disabilities in exercising marriage and family rights;
assist mothers in properly fulfilling their lofty motherhood functions; and
implement family planning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
perpetuate and promote the Vietnamese nation’s fine cultural traditions and
ethics on marriage and family.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
3. </b>Interpretation of terms</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In this
Law, the terms below are construed as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Marriage means the relation between husband and wife
after they get married.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Family means a group of persons closely bound together
by marriage, blood ties or raising relations, thus giving rise to obligations
and rights among them as prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Marriage and family regime means all provisions of law
on marriage, divorce; rights and obligations between husband and wife, parents
and children, and among other family members; support; identification of
parents and children; marriage and family relations involving foreign elements
and other matters related to marriage and family.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Marriage and family practices means rules of conduct
with clear contents on rights and obligations of parties in marriage and family
relations, which are repetitive over a long period of time and widely accepted
in an area, a region or a community.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Getting married means a man and a woman’s establishment
of the husband and wife relation according to the provisions of this Law on
marriage conditions and registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Illegally marriage means a man and a woman’s marriage
already registered at a competent state agency in which either or both of them
violate(s) the marriage conditions prescribed in Article 8 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Cohabitation as husband and wife means a man and a
woman’s organization of their living together and consideration of themselves
as husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Underage marriage means getting married when one or both
partners has or have not reached the marriage age prescribed at Point a, Clause
1, Article 8 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Forcing marriage or divorce means threatening,
intimidating spiritually, maltreating, ill-treating, demanding property or
another act to force a person to get married or to divorce against his/her
will.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Obstructing marriage or divorce means threatening,
intimidating spiritually, maltreating, ill-treating, demanding property or
another act to obstruct the marriage of a person eligible to get married under
this Law or to force a person to maintain the marriage relation against his/her
will.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Sham marriage means making use of a marriage for the
purpose of immigration, residence or naturalization in Vietnam or a foreign
country; for enjoying preferential regimes of the State or for another purpose
other than that of building a family.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Demanding property in marriage means making excessive
material demand and considering it a marriage condition in order to obstruct a
voluntary marriage between a man and a woman.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. Marriage period means the duration of existence of the
husband and wife relation, counting from the date of marriage registration to
the date of marriage termination.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. Divorce means termination of the husband and wife
relation under a court’s legally effective judgment or decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">15. Sham divorce means making use of a divorce to shirk
property obligations or violate the policy and law on population or for another
purpose other than that of terminating a marriage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">16. Family members include husband, wife; natural parent,
adoptive parent, stepfather, stepmother, parent-in-law; natural child, adopted
child, stepchild, child-in-law; full sibling, paternal half-sibling, maternal
half-sibling, brother- or sister-in law of full sibling, paternal half-sibling
or maternal half-sibling; paternal grandparent, maternal grandparent; paternal
grandchild, maternal grandchild; blood paternal aunt, maternal aunt, paternal
uncle, maternal uncle, niece and nephew.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">17. </span></i><span style="color: black;">People of the same
direct blood line are those in the consanguineous relationship in which a
person gives birth to another in a successive order.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">18. </span></i><span style="color: black;">Relatives within
three generations are people born of the same stock with parents constituting
the first generation; full siblings, paternal half-siblings and maternal
half-siblings constituting the second generation; and children of paternal
aunts, maternal aunts, paternal uncles, maternal uncles constituting the third
generation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">19. </span></i><span style="color: black;">Next of kin
include people with marriage relation or raising relation, people of the same
direct blood line and relatives within three generations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">20. Essential needs means ordinary needs for food,
clothing, accommodation, learning, medical care and other ordinary needs which
are indispensable in the life of each person and family.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">21. Giving birth with assisted reproductive technology
means giving birth through artificial insemination or in vitro fertilization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">22. Altruistic gestational surrogacy means a pregnancy
carried voluntarily for non-commercial purpose by a woman for a couple of whom
the wife is unable to carry a pregnancy and give birth even if assisted
reproductive technology is applied. The voluntary gestational carrier is impregnated
and gives birth through the transfer into her uterus of an embryo created by in
vitro fertilization from the ovule of the wife and sperm of the husband.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">23. Commercial gestational surrogacy means a pregnancy
carried by a woman for another person through assisted reproductive technology
for enjoying economic or other benefits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">24. Support means an act whereby a person has the
obligation to contribute money or other kinds of property to meet the essential
needs of another person who does not live together with but has marriage, blood
or raising relation with the former and is a minor or an adult who has no
working capacity and no property to support himself/herself, or meets with
financial difficulties as prescribed by this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">25. Marriage and family relation involving foreign elements
means the marriage and family relation in which at least one partner is a
foreigner or an overseas Vietnamese or in which partners are Vietnamese
citizens but the bases for establishing, changing or terminating that relation
are governed by a foreign law, or that relation arises abroad or the property
related to that relation is located abroad.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
4.</b> The State’s and society’s responsibilities for marriage and family</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State shall adopt policies and measures to protect marriage and family and
create conditions for males and females to establish voluntary, progressive,
monogamous marriage in which husband and wife are equal; build prosperous,
progressive and happy families fulfilling all of their functions; intensify the
dissemination and popularization of and education about the law on marriage and
family; and mobilize people to abolish backward marriage and family customs and
practices and promote fine traditions, customs and practices embodying the
identity of each nationality.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Government shall perform the unified state management of marriage and family.
Ministries and ministerial-level agencies shall perform the state management of
marriage and family as assigned by the Government. People’s Committees at all
levels and other agencies shall perform the state management of marriage and
family in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Agencies and organizations shall educate and mobilize their cadres, civil
servants, public employees, laborers and members as well as every citizen to
build cultured families; promptly conciliate family discords and protect the
lawful rights and interests of family members. Schools shall coordinate with
families in educating about, disseminating and popularizing the marriage and
family law among young generations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
5. </b>Protection of the marriage and family regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Marriage and family relations established and implemented in accordance with
this Law shall be respected and protected by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
following acts are prohibited:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Sham
marriage or sham divorce;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Underage marriage, forcing a person into marriage, deceiving a person into
marriage, obstructing marriage;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
married person getting married to or cohabitating as husband and wife with
another person, or an unmarried person getting married to or cohabitating as
husband and wife with a married person;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Getting married or cohabitating as husband and wife between people of the same
direct blood line; relatives within three generations; adoptive parent and
adopted child; or former adoptive parent and adopted child, father-in-law and
daughter-in-law, mother-in-law and son-in-law, or stepparent and stepchild;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Demanding property in marriage;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Forcing a person into divorce; deceiving a person into divorce; obstructing
divorce;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ Giving
birth with assisted reproductive technology for commercial purpose, commercial
gestational surrogacy, prenatal sex selection, cloning;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/
Domestic violence;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i/
Taking advantage of marriage and family rights for human trafficking, labor
exploitation or sexual abuse or committing another act for self-seeking
purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. All
acts of violating the marriage and family law shall be handled strictly in
accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Agencies,
organizations and individuals have the right to request a court or another competent
agency to take measures to promptly stop and handle violators of the marriage
and family law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
honor, dignity, prestige, privacy and other privacy rights of parties shall be
respected and protected in the course of settlement of marriage and
family-related cases and matters.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
6.</b> Application of the Civil Code and other relevant laws</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
cases not prescribed by this Law, provisions of the Civil Code and other laws
related to marriage and family relations may apply to marriage and family relations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7. </b>Application of marriage and family practices</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For cases not prescribed by law or not agreed by
involved parties, fine practices which embody the identity of each nationality,
are not contrary to the principles prescribed in Article 2 and do not involve
prohibited acts prescribed in this Law may apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GETTING MARRIED</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8. </b>Conditions for getting married</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A man
and a woman wishing to marry each other must satisfy the following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a /The
man is full 20 years or older, the woman is full 18 years or older;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
marriage is voluntarily decided by the man and woman;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
man and woman do not lose the civil act capacity;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ The
marriage does not fall into one of the cases prescribed at Points a, b, c and
d, Clause 2, Article 5 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
State shall not recognize marriage between persons of the same sex.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9.</b> Marriage registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
marriage shall be registered with a competent state agency in accordance with
this Law and the law on civil status.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
marriage which is not registered under this Clause is legally invalid.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
divorced couple who wish to re-establish their husband and wife relation shall
register their re-marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
10. </b>Persons having the right to request annulment of illegal marriage</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
person who is forced or deceived into a marriage has, as prescribed by the
civil procedure law, the right to request by himself/herself, or propose a
person or an organization prescribed in Clause 2 of this Article to request, a
court to annul his/her illegal marriage due to violation of Point b, Clause 1,
Article 8 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
following persons, agencies and organizations have, as prescribed by the civil
procedure law, the right to request a court to annul an illegal marriage due to
violation of Point a, c or d, Clause 1, Article 8 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
spouse of a married person who gets married to another person; parent, child,
guardian or another at-law representative of a person who gets married
illegally;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
state management agency in charge of families;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
state management agency in charge of children;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ The
women’s union.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
detecting an illegal marriage, other persons, agencies or organizations have
the right to propose an agency or organization prescribed at Point b, c, or d,
Clause 2 of this Article to request a court to annul such marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
11. </b>Handling of illegal marriage</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
court shall handle illegal marriage in accordance with this Law and the civil
procedure law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case at the time of a court’s settlement of a request for annulment of an
illegal marriage, both partners fully satisfy the marriage conditions
prescribed in Article 8 of this Law and request recognition of their marriage
relation, the court shall recognize that relation. In this case, the marriage
relation shall be established from the time both partners fully satisfy the
marriage conditions as prescribed by this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
court’s decision annulling an illegal marriage or recognizing a marriage
relation shall be sent to the agency having registered that marriage for
recording in the civil status register; to the two partners of the illegal
marriage; and to related persons, agencies and organizations as prescribed by
the civil procedure law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Supreme People’s Court shall assume the prime responsibility for, and
coordinate with the Supreme People’s Procuracy and the Ministry of Justice in,
guiding this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
12. </b>Legal consequences of the annulment of illegal marriage</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
an illegal marriage is annulled, the two partners of such marriage shall stop
their husband and wife relation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
rights and obligations of parents and children shall be settled according to
provisions on rights and obligations of parents and children upon divorce.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Property relations, obligations and contracts between the parties shall be
settled according to Article 16 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13. </b>Handling of <i>ultra vires</i> marriage registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For a marriage which is registered ultra vires, a competent
state agency shall, upon request, withdraw and cancel the marriage certificate
in accordance with the civil status law and request two partners to re-register
their marriage with a competent state agency. In this case, the marriage
relation shall be established on the date of the previous marriage
registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
14. </b>Settlement of consequences of men and women cohabiting as husband and
wife without marriage registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A man
and woman eligible for getting married under this Law who cohabit as husband
and wife without registering their marriage have no rights and obligations
between husband and wife. Rights and obligations toward their children,
property, obligations and contracts between the partners must comply with
Articles 15 and 16 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For a
man and woman who cohabit as husband and wife under Clause 1 of this Article
and later register their marriage in accordance with law, their marriage
relation shall be established from the time of marriage registration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. </b>Rights and obligations of parents and children for men and women
cohabiting as husband and wife without marriage registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Rights
and obligations between a man and woman cohabiting as husband and wife and
their children must comply this Law’s provisions on rights and obligations of
parents and children.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
16.</b> Settlement of property relations and obligations and contracts between
men and women cohabiting as husband and wife without marriage registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Property relations, obligations and contracts between a man and woman
cohabiting as husband and wife without marriage registration shall be settled
under the partners’ agreement. In case there is no agreement, they shall be
settled in accordance with the Civil Code and other relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
settlement of property relations must ensure lawful rights and interests of
women and children. Housework and other related work to maintain the
cohabitation shall be regarded as income-generating labor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
III</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>RELATIONSHIP BETWEEN HUSBAND AND WIFE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. PERSONAL RIGHTS AND OBLIGATIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17.</b> Equality in rights and obligations between husband and wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Husband
and wife are equal, having equal rights and obligations in all family affairs
and in the performance of citizens’ rights and obligations prescribed in the
Constitution, this Law and relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
18.</b> Protection of personal rights and obligations of husband and wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Personal
rights and obligations of husband and wife prescribed in this Law, the Civil
Code and other relevant laws shall be respected and protected.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
19.</b> Husband and wife attachment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Husband and wife have the obligations to love, be faithful to, respect, attend
to, care for, and help each other and share family work.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Unless otherwise agreed by them or due to requirements of their occupations,
work or study, or participation in political, economic, cultural or social
activities or for another plausible reason, husband and wife have the
obligation to live together.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
20.</b> Selection of domicile of husband and wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
domicile of husband and wife shall be selected as agreed by themselves without
being bound by customs, practices or administrative boundaries.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
21.</b> Respect for honor, dignity and prestige of husband and wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Husband
and wife have the obligation to respect, preserve and protect each other’s
honor, dignity and prestige.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
22.</b> Respect for the right to freedom of belief and religion of husband and
wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Husband
and wife have the obligation to respect each other’s right to freedom of belief
and religion.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23.</b> Rights and obligations to study, work and take part in political,
economic, cultural and social activities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Husband
and wife have the right and obligation to create conditions for each other to
select professions; study and raise their educational levels and professional
qualifications and skills; and take part in political, economic, cultural and
social activities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. REPRESENTATION BETWEEN HUSBAND AND WIFE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
24. </b>Bases for determination of representation between husband and wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
representation between husband and wife in establishing, making and terminating
transactions shall be determined in accordance with this Law, the Civil Code
and other relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Husband and wife may authorize each other to establish, make or terminate
transactions which, as prescribed by this Law, the Civil Code and other
relevant laws, shall be agreed upon by both spouses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
spouse may represent the other when the latter loses his/her civil act capacity
while the former is eligible to act as the guardian or when the latter has
his/her civil act capacity restricted while the former is designated by a court
to act as the at-law representative of his her spouse, unless the latter is
required by law to perform by himself/herself related rights and obligations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When a
spouse loses his/her civil act capacity and the other requests a court to
settle divorce, the court shall designate another person to represent the
partner who has lost his/her civil act capacity for settlement of divorce in accordance
with the Civil Code’s provisions on guardianship.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25. </b>Representation between husband and wife in business relations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
husband and wife jointly run a business, unless otherwise agreed by the husband
and wife before taking part in the business relation or otherwise prescribed by
this Law and other relevant laws, the spouse directly involved in the business
relation is the lawful representative of the other in that relation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case husband and wife put their common property into business activities,
Article of this Law shall apply.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. </b>Representation between husband and wife in case only one spouse is
named in the ownership or use right certificate of common property</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Representation between husband and wife in establishing, making and terminating
transactions related to their common property with ownership or use right
certificates on which only one spouse is named must comply with Articles 24 and
25 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the spouse named in the property ownership or use right certificate
establishes, makes and terminates on his/her own a transaction with a third
party in contravention of this Law’s provisions on representation between
husband and wife, that transaction is invalid, unless the interests of the
third party in good faith are protected as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
27.</b> Joint liability of husband and wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Husband and wife shall take joint liability for transactions prescribed in
Clause 1, Article 30, which are made by either of them, or other transactions
made in conformity with provisions on representation of Articles 24, 25 and 26,
of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Husband and wife shall take joint liability for the obligations prescribed in
Article of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. <a href="https://www.blogger.com/null" name="bookmark2">MATRIMONIAL PROPERTY REGIME</a></b><span style="mso-bookmark: bookmark2;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28. </span></b><span style="color: black;">Application
of the matrimonial property regime</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Husband and wife have the right to choose to apply the
statutory or agreed property regime.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The statutory matrimonial property regime is prescribed in
Articles 33 thru 46 and Articles 59 thru 64 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The agreed matrimonial property regime must comply with
Articles 47, 48, 49, 50 and 59 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Articles 29, 30, 31 and 32 of this Law shall apply
regardless of the property regime chosen by husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall stipulate in detail the matrimonial
property regime.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29. </span></b><span style="color: black;">General
principles of the matrimonial property regime</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Husband and wife have equal rights and obligations in the creation, possession,
use and disposition of their common property without discrimination between
housework labor and income-generating labor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Husband and wife have the obligation to ensure conditions for meeting their
family’s essential needs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
the performance of property rights and obligations of husband and wife
infringes upon lawful rights and interests of the wife, husband, their family
or other persons, compensation shall be paid.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30.</b> Rights and obligations of husband and wife to meet their family’s
essential needs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Husband and wife have the right and obligation to make transactions to meet
their family’s essential needs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
husband and wife have no common property or their common property is not enough
to meet their family’s essential needs, they shall contribute their separate
property according to their financial capacity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 31.</span></b><span style="color: black;">
Transactions related to the home being the sole domicile of husband and wife</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The establishment, making and termination of transactions
related to the home being the sole domicile of husband and wife shall be agreed
by both of them. In case the home is under the separate ownership of the
husband or wife, the owner has the right to establish, make and terminate
transactions related to that property but shall ensure domicile for the couple.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32.</span></b><span style="color: black;">
Transactions with third parties in good faith related to bank accounts,
securities accounts and other movable assets not required by law to be
registered for ownership and use</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In transactions with third parties in good faith, the
spouse who is the holder of the bank or securities account shall be regarded as
the person having the right to establish and make transactions related to that
property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In transactions with third parties in good faith, the
spouse who is possessing a movable asset which is not required by law to be
registered for ownership shall be regarded as the person having the right to
establish and make transactions related to that asset in case the Civil Code
prescribes protection of third parties in good faith.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 33.</span></b><span style="color: black;"> Common
property of husband and wife</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Common property of husband and wife includes property created by a spouse,
incomes generated from labor, production and business activities, yields and
profits arising from separate property and other lawful incomes in the marriage
period; except the case prescribed in Clause 1, Article 40 of this Law;
property jointly inherited by or given to both, and other property agreed upon
by husband and wife as common property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The land
use rights obtained by a spouse after marriage shall be common property of
husband and wife, unless they are separately inherited by, or given to a spouse
or are obtained through transactions made with separate property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Common property of husband and wife shall be under integrated common ownership
and used to meet family needs and perform common obligations of husband and
wife.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
exists no ground to prove that a property in dispute between husband and wife
is his/her separate property, such property shall be regarded as common
property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34.</b> Registration of ownership and use rights for common property</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For a
common property which is required by law to be registered for ownership or use,
both spouses shall be named in the ownership or use right certificate, unless
otherwise agreed by the couple.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case only one spouse is named in the property ownership or use right
certificate, transactions related to such property must comply with Article 26
of this Law. Any dispute related to that property shall be settled under Clause
3, Article 33 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
35. </b>Possession, use and disposition of common property</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The possession, use and disposition of common property
shall be agreed by husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The disposition of the following common property shall
be agreed in writing by husband and wife:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Real estate;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Movable assets which are required by law to be
registered for ownership;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Assets which are the major income-generating source for
the family.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36.</span></b><span style="color: black;"> Common
property used for business activities</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When husband and wife reach agreement on either spouse’s
use of common property for business activities, this spouse has the right to
make transactions related to that common property on his/her own. This
agreement shall be made in writing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 37.</span></b><span style="color: black;"> Common
property obligations of husband and wife</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Husband and wife have the following common property
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Obligations arising from transactions established under
their agreement, obligations to pay damages under their joint liability as
prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Obligations performed by a spouse in order to meet the
family’s essential needs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Obligations arising from the possession, use and
disposition of common property;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Obligations arising from the use of separate property
for maintaining and developing common property or for generating major incomes
for the family;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Obligations to pay damages caused by their children as
prescribed by the Civil Code;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Other obligations as prescribed by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
38. </b>Common property division during the marriage period</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
During the marriage period, except the case prescribed in Article 42 of this
Law, husband and wife have the right to reach agreement on division of part or
whole of common property. If they fail to reach agreement, they have the right
to request a court to settle it.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. An
agreement on common property division shall be made in writing. This agreement
shall be notarized at the request of husband and wife or as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. At
the request of a spouse, a court shall settle the common property division
according to Article 59 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 39.</span></b><span style="color: black;"> Effective
time of common property division during the marriage period</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The effective time of a common property division shall
be agreed by husband and wife and stated in the written agreement. If such time
is not stated in the written agreement, it is the date of making the agreement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For divided property whose transactions must be under a
certain form as prescribed by law, the common property division takes effect on
the time the division agreement complies with the form prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For common property divided by a court, the division takes
effect on the legally effective date of the court’s judgment or decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Property rights and obligations between husband and wife
and a third party which arise before the effective time of common property
division remain legally effective, unless otherwise agreed by involved parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 40.</span></b><span style="color: black;">
Consequences of common property division during the marriage period</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When common property of husband and wife is divided, unless
otherwise agreed by husband and wife, divided property and yields or profits
arising from separate property of each spouse after common property division
are separate property of each spouse. The undivided property portion remains
common property of husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The agreement between husband and wife prescribed in Clause
1 of this Article shall not change property rights and obligations previously
established between them and a third party.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 41.</span></b><span style="color: black;">
Termination of effect of common property division during the marriage period</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. After common property is divided during the marriage
period, husband and wife have the right to agree to terminate the effect of
such division. The form of agreement must comply with Clause 2, Article 38 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. From the effective date of the agreement between husband
and wife prescribed in Clause 1 of this Article, the determination of common
property and separate property of husband and wife must comply with Articles 33
and 43 of this Law. Unless otherwise agreed by husband and wife, the property
portion divided to the husband or wife remains his/her separate property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Unless otherwise agreed by the parties, property rights
and obligations arising before the termination of the effect of common property
division remain effective.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case common property is divided during the marriage
period under an effective court judgment or decision, the agreement on
termination of the effect of common property division shall be recognized by
the court.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
42. </b>Invalidated common property division during the marriage period</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Common
property division during the marriage period shall be invalidated when:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. It
seriously harms the family’s interests; or lawful rights and interests of minor
children or adult children who have lost their civil act capacity or have no
working capacity and no property to support themselves;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. It
aims to shirk the following obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Raising and support obligations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Damages payment obligations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Payment obligations when declared bankrupt by a court;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Debt
payment obligations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ Tax
payment obligations or other financial obligations toward the State;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ Other
property obligations as prescribed by this Law, the Civil Code and other
relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
43.</b> Separate property of husband and wife</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Separate property of a spouse includes property owned by this person before
marriage; property inherited by or given separately to him/her during the
marriage period; property divided to him/her under Articles 38,39 and 40 of
this Law; property to meet his/her essential needs and other property under
his/her ownership as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Property created from separate property of a husband or
wife is also property of his/ her own. Yields and profits arising from separate
property during the marriage period must comply with Clause 1, Article 33, and
Clause 1, Article 40, of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 44. </span></b><span style="color: black;">Possession,
use and disposition of separate property</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A spouse has the right to possess, use and dispose of
his/her separate property, and to merge or refuse to merge separate property
into common property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When a spouse cannot manage his/her separate property
himself/herself and does not authorize another person to manage it, the other
spouse has the right to manage such property. The property management must
ensure benefits for the property owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Each spouse’s separate property obligations shall be
performed with his/her separate property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. When yields or profits from separate property of a
spouse constitute the family’s sole livelihood, the disposition of such
property is subject to the other spouse’s consent.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 45. </span></b><span style="color: black;">Separate
property obligations of husband and wife</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A spouse has the following separate property obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The obligations he/she has before marriage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The obligations arising from the possession, use and
disposition of his/her separate property, other than the obligations arising
from the preservation, maintenance and repair of his/her separate property
under Clause 4, Article 44 or Clause 4, Article 37 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The obligations arising from transactions established
and made by himself/herself not for meeting the family’s needs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The obligations arising from his/her illegal acts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 46.</span></b><span style="color: black;"> Merger of
separate property into common property</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Separate property of a spouse shall be merged into
common property according to the agreement between the husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For property merged into common property whose
transactions are required by law to be under a certain form, the merger
agreement must ensure that form.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Unless otherwise agreed by husband and wife or
prescribed by law, obligations related to separate property already merged into
common property shall be performed with common property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 47. </span></b><span style="color: black;">Agreement
on establishment of the matrimonial property regime</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For a married couple that selects the agreed property
regime, this agreement shall be made in writing before their marriage and be
notarized or certified. The agreed matrimonial property regime shall be
established on the date of marriage registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48.</b> Basic contents of an agreement on the matrimonial property regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The basic contents of an agreement on the property
regime include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Property determined as common property and separate
property of the husband and wife;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Rights and obligations of the husband and wife toward
common property, separate property and related transactions; property to meet
the family’s essential needs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Conditions, procedures and principles of property
division upon termination of the property regime;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Other related contents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For matters arising in the implementation of the agreed
property regime which have not been agreed or unclearly agreed by husband and
wife, Articles 29, 30, 31 and 32 of this Law and corresponding provisions of
the statutory property regime shall apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 49.</span></b><span style="color: black;"> Modification
of the agreement on the matrimonial property regime</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Husband and wife have the right to modify their
agreement on the property regime.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The form of modification of the agreement on the
property regime must comply with Article 47 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
50.</b> Invalidated agreement on the matrimonial property regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An agreement on the matrimonial property regime shall be
declared to be invalid by a court when:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ It fails to meet the conditions on effect of
transactions prescribed the Civil Code and other relevant laws;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ It violates Article 29, 30, 31 or 32 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Its contents seriously infringe upon the rights to be
supported and inherit and other lawful rights and interests of parents,
children and other family members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Supreme People’s Court shall assume the prime
responsibility for, and coordinate with the Supreme People’s Procuracy and the
Ministry of Justice in, guiding Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IV</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>TERMINATION OF MARRIAGE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. DIVORCE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 51.</span></b><span style="color: black;"> The right
to request settlement of divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Husband or wife or both has or have the right to request
a court to settle their divorce.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A parent or another next of kin of a spouse has the
right to request a court to settle a divorce when the spouse is unable to perceive
and control his/her acts due to a mental disease or another disease and is
concurrently a victim of domestic violence caused by his/her spouse which
seriously harms his/her life, health or spirit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A husband has no right to request a divorce when his
wife is pregnant, gives birth or is nursing an under-12-month child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Article 52. Encouragement of grassroots-level conciliation</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State and society shall encourage grassroots-level
conciliation when a husband or wife requests a divorce. The conciliation must
comply with the law on grassroots-level conciliation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 53.</span></b><span style="color: black;"> Acceptance
of divorce petitions</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A court shall accept divorce petitions in accordance
with the civil procedure law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For a couple who has not registered their marriage but
requests a divorce, the court shall accept the case and declare non-recognition
of their spousal relationship under Clause 1, Article 14 of this Law; and shall
settle any children- or property-related requests according to Articles 15 and
16 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
54.</b> Conciliation at court</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
After
accepting a divorce petition, a court shall conduct conciliation in accordance
with the civil procedure law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
55.</b> Divorce by mutual consent</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When both spouses request a divorce, a court shall
recognize the divorce by mutual consent if seeing that the two are really
willing to divorce and have agreed upon the property division, looking after,
raising, care for and education of their children on the basis of ensuring the
legitimate interests of the wife and children. If the spouses fail to reach
agreement or have reached an agreement which -fails to ensure the legitimate
interests of the wife and children, the court shall settle the divorce.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
56. </b>Divorce at the request of one spouse</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When a spouse requests a divorce and the conciliation at
a court fails, the court shall permit the divorce if it has grounds to believe
that a spouse commits domestic violence or seriously infringes upon the rights
and obligations of the husband or wife, which seriously deteriorates the
marriage and makes their common life no longer impossible and the marriage
purposes unachievable.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When the spouse of a person who is declared missing by a
court requests a divorce, the court shall permit the divorce.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For request for a divorce under Clause 2, Article 51 of
this Law, a court shall permit the divorce if it has grounds to believe that
the domestic violence committed by one spouse seriously harms the life, health
or spirit of the other.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 57.</span></b><span style="color: black;"> Time of
termination of marriage and responsibility to send divorce judgments or
decisions</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The marriage relation shall terminate on the date a
court’s divorce judgment or decision takes legally effective.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The court that has settled a divorce shall send the
legally effective divorce judgment or decision to the agency registering such
marriage for recording in the civil status register; the divorced partners; and
other persons, agencies and organizations as prescribed by the Civil Procedure
Code and other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 58.</span></b><span style="color: black;"> Rights and
obligations of parents and children after divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The looking after, care for, raising and education of
children after divorce must comply with Articles 81, 82, 83 and 84 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 59.</span></b><span style="color: black;"> Principles
of settlement of property of husband and wife upon divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The settlement of property shall be agreed upon by the
concerned parties in case of applying the statutory matrimonial property
regime. If they fail to reach agreement thereon, at the request of a spouse or
both, a court shall settle it according to Clauses 2, 3, 4 and 5 of this
Article and Articles 60, 61, 62, 63 and 64 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of applying the agreed matrimonial property regime,
the settlement of property upon divorce must comply with such agreement. In
case the agreement is insufficient or unclear, the settlement must comply with
corresponding provisions of Clauses 2, 3, 4 and 5 of this Article and Articles
60, 61, 62, 63 and 64 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Common property shall be divided into two, taking into
account the following factors:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Circumstances of the family, husband and wife;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Each spouse’s contributions to the creation, maintenance
and development of common property. The housework done in the family by a
spouse shall be regarded as income-generating labor;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Protecting the legitimate interests of each spouse in
their production, business and career activities to create conditions for them
to continue working to generate incomes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Each spouse’s faults in the infringement of spousal
rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Common property of husband and wife shall be divided in
kind, if impossible to be divided in kind, common property shall be divided
based on its value. The partner who receives the property in kind with a value
bigger than the portion he/she is entitled to receive shall pay the value
difference to the other.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Separate property of a spouse shall be under his/her
ownership, except for separate property already merged into common property in
accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A spouse who requests division of separate property which has
been merged into or mixed with common property shall be paid for the value of
his/her property contributed to common property, unless otherwise agreed by
husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The lawful rights and interests of the wife, minor
children or adult children who have lost their civil act capacity or have no
working capacity and no property to support themselves shall be protected.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Supreme People’s Court shall assume the prime
responsibility for, and coordinate with the Supreme People’s Procuracy and the
Ministry of Justice in, guiding this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 60.</span></b><span style="color: black;"> Settlement
of property rights and obligations of husband and wife toward a third party
upon divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Property rights and obligations of husband and wife
toward a third party remain effective after divorce, unless otherwise agreed by
husband and wife and that party.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When a dispute arises over property rights and
obligations, the settlement of such dispute must comply with Articles 27, 37
and 45 of this Law and the Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 61.</span></b><span style="color: black;"> Division
of property for a couple living with their family</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When a couple living with their family get a divorce, if
their property cannot be determined separately from the common property of the
family, the husband or wife is entitled to division of part of the family’s
common property based on the couple’s contributions to the creation,
maintenance and development of the family’s common property as well as to the
common life of the family. The couple shall reach agreement with their family
on their portion divided from the family’s common property. If they fail to
reach agreement thereon, they may request settlement by a court.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For a couple living with their family whose property can
be determined separately from the family’s common property, upon divorce, such
property portion of the couple shall be deducted from the family’s common
property for division under Article 59 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 62.</span></b><span style="color: black;"> Division
of land use rights of husband and wife upon divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land use rights being separate property of a spouse
remain under his/her ownership upon divorce.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The division of land use rights being common property of
husband and wife upon divorce shall be divided as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ For agricultural land under annual crops or aquaculture,
if both partners have the need and conditions to directly use the land, the
land use rights shall be divided under their agreement. If they fail to reach
agreement thereon, they may request a court to settle it according to Article
59 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When only one partner has the need and conditions to
directly use the land, that partner may continue to use the land but shall pay
to the other the portion of the land use right value the latter is entitled to;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ When husband and wife share the right to use
agricultural land under annual crops or aquaculture with their household, upon
divorce, the couple’s portion of the land use right shall be separated and
divided under Point a of this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ For agricultural land under perennial trees, forestry
land for forestation or residential land, the land use rights shall be divided
according to Article 59 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The division of the rights to use land of other
categories must comply with the land law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For husband and wife living with their family and
sharing no land use rights with the latter, upon divorce, the interests of the
partner who has no land use rights and does not continue to live with the
family shall be settled according to Article 61 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 63.</span></b><span style="color: black;"> The right
to stay of a spouse upon divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A house which is separate property of a spouse and has been
put to common use remains under his/her ownership upon divorce. In case the
other partner has accommodation difficulties, unless otherwise agreed by the
partners, he/she has the right to stay at the house for 6 months at most from
the date of termination of the marriage relation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 64.</span></b><span style="color: black;"> Division
of common property used for business activities</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A spouse who is carrying out business activities related to
common property has the right to receive that property and shall pay the other
the property value that the latter is entitled to, unless otherwise prescribed
by the business law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. MARRIAGE TERMINATED AS A SPOUSE IS DEAD OR
DECLARED TO BE DEAD BY COURT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 65.</span></b><span style="color: black;"> Time of
termination of marriage</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A marriage is terminated from the time of death of a
spouse.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case a court declares a spouse to be dead, the time of
termination of the marriage is the date of death stated in the court’s judgment
or decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 66.</span></b><span style="color: black;"> Settlement
of property of husband and wife in case a spouse is dead or declared to be dead
by a court</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When a spouse is dead or declared to be dead by a court,
the other shall manage common property, unless another person is designated to
manage the estate under his/her testament or the heirs agree to designate
another person to manage the estate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When there is a request for division of the estate,
unless the couple has reached agreement on the property regime, common property
of husband and wife shall be divided into two. The property portion of the
spouse who is dead or declared to be dead by a court shall be divided in
accordance with the inheritance law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case the division of the estate would seriously
affect the life of the living spouse and the family, this spouse has the right
to request a court to restrict the division of the estate in accordance with
the Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Unless otherwise prescribed by the business law,
property of husband and wife used for business activities shall be settled
according to Clauses 1, 2 and 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 67.</span></b><span style="color: black;"> Personal
and property relations upon return of a spouse who is declared to be dead</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When a court issues a decision to cancel the declaration
of death of a person and that person’s spouse has not got married to another
person, their marriage relation shall be restored from the time of their
marriage. In case there is a court’s decision permitting a divorce under Clause
2, Article 56 of this Law, this decision remains legally valid. In case the
spouse of that person has got married to another person, the marriage relation
established later is legally effective.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The property relation between the person declared to be
dead who returns and his spouse shall be settled as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ If their marriage is restored, the property relation
shall be restored on the effective date of the court’s decision canceling the
declaration of death of the person who is the husband or wife. The property
acquired by his/her spouse from the effective date of the court’s decision
declaring death of the husband or wife to the effective date of the court’s
decision canceling such declaration is separate property of that spouse;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b / If their marriage is not restored, property created
before the effective date of the court’s decision declaring death of the
husband or wife which has not been divided shall be settled as for property
division upon divorce.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter V</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">RELATIONSHIP BETWEEN
PARENTS AND CHILDREN</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. RIGHTS AND OBLIGATIONS BETWEEN PARENTS AND
CHILDREN</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 68.</span></b><span style="color: black;"> Protection
of rights and obligations of parents and children</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The rights and obligations of parents and children under
this Law, the Civil Code and other relevant laws shall be respected and
protected.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Children who are born regardless of their parents’
marital status all have the same rights and obligations toward their parents
prescribed in this Law, the Civil Code and other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Adopted children and adoptive parents shall have rights
and obligations of parents and children prescribed in this Law, the Adoption
Law, the Civil Code and other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. All agreements between parents and children related to
personal and property relations must not harm the lawful rights and interests
of minor children, adult children who have lost their civil act capacity or
have no working capacity and no property to support themselves and parents who
have lost their civil act capacity or have no working capacity and no property
to support themselves.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 69.</span></b><span style="color: black;">
Obligations and rights of parents</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To love, and respect opinions of, their children; to
attend to the study and education of their children to ensure their healthy
physical, intellectual and moral development in order to become dutiful
children of the family and useful citizens of the society.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To look after, raise, care for, and protect the lawful
rights and interests of their minor children and adult children who have lost
their civil act capacity or have no working capacity and no property to support
themselves.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To act as the guardian of or represent in accordance
with the Civil Code their minor children or adult children who have lost their
civil act capacity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Not to discriminatorily treat their children due to
their gender or the marital status of the parents; not to abuse the labor of
their minor children or adult children who have lost their civil act capacity
or have no working capacity; not to incite or force their children to act
against law or social ethics.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 70.</span></b><span style="color: black;"> Rights and
obligations of children</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To be loved and respected by their parents and perform
and enjoy their lawful personal and property rights and interests in accordance
with law; to study and be educated; to be entitled to healthy physical,
intellectual and moral development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To love, respect, show gratitude and dutifulness to and
support their parents, to preserve the honor and good traditions of their
family.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For minor children or adult children who have lost their
civil act capacity or have no working capacity and no property to support
themselves, to live with their parents, to be looked after, nursed and cared
for by their parents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For minor children, to do housework suitable to their age
and not in contravention of the law on protection, care for and education of
children.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For adult children, to select at their free will
professions and places of residence, to study and raise their educational level
and professional qualifications and skills; to participate in political,
economic, cultural and social activities according to their aspirations and
abilities. When living with their parents, to do housework and participate in
working, production and income-generating activities to ensure the common life
of the family; to contribute their incomes to meeting the family’s needs
suitable to their capacity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To enjoy property rights corresponding to their
contributions to the family’s property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 71.</span></b><span style="color: black;"> Obligation
and right to care for and raise</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Father and mother have equal obligation and right to
jointly care for and raise their minor children or adult children who have lost
their civil act capacity or have-no working capacity and no property to support
themselves.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Children have the obligation and right to care for and
support their parents, especially when their parents lose their civil act
capacity, are sick, become old and weak or have disabilities. For a family with
several children, these children shall together care for and support their
parents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
72. </b>Obligation and right to educate children</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Parents have the obligation and right to educate their
children, attend to and create conditions for their study.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Parents shall create conditions for their children to live
in a happy and harmonious family environment; set good examples for their
children in every aspect; and closely collaborate with schools, agencies and
organizations in educating their children.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Parents shall guide their children in selecting
professions; respect their children’s rights to select professions and
participate in political, economic, cultural and social activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. When facing difficulties which cannot be solved by
themselves, parents may request concerned agencies and organizations to assist
them in educating their children.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
73. </b>Representation for children</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Parents are representatives at law of their minor
children or adult children who have lost their civil act capacity, except when
the children have other persons to be their guardians or representatives at
law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A parent has the right to make transactions on his/her
own to meet essential needs of their minor children or adult children who have
lost their civil act capacity or have no working capacity and no property to
support themselves.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Transactions related to real estate or movable assets
with registered ownership or use rights or property used for business
activities of minor children or adult children who have lost their civil act
capacity must obtain their parents’ consent.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Parents shall take joint responsibility for making
transactions related to their children’s property prescribed in Clauses 2 and
3, this Article and as prescribed by the Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
74.</b> Compensation for damage caused by children</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Parents shall pay compensation for damage caused by their
minor children or adult children who have lost their civil act capacity in
accordance with the Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 75.</span></b><span style="color: black;"> Children’s
right to have their own property</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Children have the right to have their own property which
includes property separately inherited by or given to them, incomes from their
work, yields and profits arising from their own property and other lawful
incomes. Property created from children’s own property is also their own
property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If they have incomes, children who are full 15 years or
older and live with their parents have the obligation to attend to the family’s
common life and make contributions to meeting the family’s essential needs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Adult children have the obligation to contribute their
incomes to meeting the family’s essential needs according to Clause 4, Article
70 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 76.</span></b><span style="color: black;"> Management
of children’s own property</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Children aged full 15 or older may themselves manage or
ask their parents to manage their own property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Property of children who are under 15 or children who
have lost their civil act capacity shall be managed by their parents. Parents
may authorize other persons to manage their children’s own property. Unless
otherwise agreed by parents and children, children’s own property managed by
their parents or other persons shall be given to them when they are full 15
years or older or have fully restored their civil act capacity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Parents shall not manage their children’s own property
when their children are under the guardianship of other persons as prescribed
by the Civil Code; or when the persons giving or bequeathing under testament
property to their children have designated other persons to manage such
property, or in other cases as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case parents are managing property of their minor
children or adult children who have lost their civil act capacity and their
children are assigned to other guardians, the children’s property shall be
delivered to the guardians for management under the Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 77.</span></b><span style="color: black;">
Disposition of property of minor children or adult children who have lost their
civil act capacity</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Parents or guardians who manage under-15 children’s own
property have the right to dispose of such property in the interests of the
children and shall take into account the children’s desire if they are full 9
years or older.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Children aged between full 15 and under 18 have the
right to dispose of their own property other than real estate, movable assets
with registered ownership and use rights or property used for business
activities the disposal of which is subject to written consent of their parents
or guardians.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Guardians of adult children who have lost their civil
act capacity may dispose of the latter’s own property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 78.</span></b><span style="color: black;"> Rights and
obligations of adoptive parents and adopted children</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An adoptive parent and his/her adopted child have the
rights and obligations of parents and children prescribed in this Law from the
time the adoption relationship is established under the Adoption Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of termination of an adoption under a court’s
decision, the rights and obligations of an adoptive parent toward his/her
adopted child shall terminate from the legally effective date of the court’s
decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The rights and obligations of natural parents and their
children who have been adopted by other persons must comply with the Adoption
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The rights and obligations of natural parents and their
children shall be restored from the time the adoption relationship terminates.
When they no longer have natural parents or their natural parents cannot afford
to raise minor children or adult children who have lost their civil act capacity
or have no working capacity and no property to support themselves, a court
shall settle the adoption termination and designate guardians for the children
in accordance with the Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 79.</span></b><span style="color: black;">
Obligations and rights of stepparents and stepchildren</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A step parent has the rights and obligations to look
after, raise, care for and educate stepchildren who live with him or her
according to Articles 69, 71 and 72 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A stepchild has the rights and obligations to care for
and support his/her step parent who lives with him or her according to Articles
70 and 71 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 80.</span></b><span style="color: black;"> Rights and
obligations of daughters-in-law, sons-in-law and parents-in-law</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case a daughter- or son-in-law lives with her/his
parents-in-law, all parties have the rights and obligations to respect, attend
to, care for, and assist one another according to Articles 69, 70, 71 and 72 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 81.</span></b><span style="color: black;"> Looking
after, care for, raising and education of children after divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. After a divorce, parents still have rights and
obligations to look after, care for, raise and educate minor children or adult
children who have lost their civil act capacity or have no working capacity and
no property to support themselves in accordance with this Law, the Civil Code
and other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Husband and wife shall reach agreement on the person who
directly raises their children and on his and her obligations and rights toward
their children after divorce. If they fail to reach agreement, the court shall
appoint either of them to directly raise the children, taking into account the
children’s benefits in all aspects. If a child is full 7 years or older, his/
her desire shall be considered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A child under 36 months of age shall be directly raised
by the mother, unless the mother cannot afford to directly look after, care
for, raise and educate the child or otherwise agreed by the parents in the
interests of the child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 82.</span></b><span style="color: black;">
Obligations and rights of the parent who does not directly raise children after
divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The parent who does not directly raise a child shall
respect the child’s right to live with the person who directly raises him/her.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The parent who does not directly raise a child shall
support this child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. After divorce, the person who does not directly raise a
child has the right and obligation to visit and care for this child without
being obstructed by any person.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The parent who directly raises a child has the right to
request a court to restrict the right of the other parent who does not directly
raise this child if the latter takes advantage of his/her visit to and care for
the child to obstruct or adversely affect the looking after, care for, raising
and education of this child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 83.</span></b><span style="color: black;">
Obligations and rights of the parent directly raising children toward the
person not directly raise children after divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The parent directly raising a child has the right to
request the person not directly raising this child to fulfill the obligations
prescribed in Article 82 of this Law and request this person and family members
to respect his/her right to raise the child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The parent directly raising a child and family members
may not obstruct the person not directly raising the child from visiting,
caring for, raising and educating this child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 84.</span></b><span style="color: black;"> Change of
the person directly raising children after divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. At the request of a parent or a person or an
organization prescribed in Clause 5 of this Article, a court may decide to
change the person directly raising a child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Change of the person directly raising a child shall be
settled when there is one of the following grounds:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The parents agrees on change of the person directly
raising a child in the interests of this child;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The person directly raising the child no longer has
sufficient conditions to directly look after, care for, raise and educate the
child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Upon change of the person directly raising a child aged
full 7 or older, this child’s desire shall be taken into account.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. When seeing that both parents fail to have sufficient
conditions to directly raise a child, a court shall decide to assign this child
to a guardian in accordance with the Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. When there is the ground prescribed at Point b, Clause 2
of this Article, in the interests of a child, the following persons, agencies
or organizations have the right to request change of the person directly
raising this child:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Next of kin;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The state management agency in charge of families;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The state management agency in charge of children;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The women’s union.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
85.</b> Restrictions on parents’ rights toward their minor children</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A parent shall have his/her rights toward a minor child
restricted when:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ He/she is convicted of one of the crimes of
intentionally infringing upon the life, health, dignity or honor of this child
or commits acts of seriously breaching the obligations to look after, care for,
raise and educate children;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ He/she disperses property of the child;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ He/she leads a depraved life;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ He/she incites or forces the child to act against law or
social ethics.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. On ạ case-by-case basis, a court shall itself, or at the
request of the persons, agencies or organizations prescribed in Article 86 of
this Law, issue a decision disallowing a parent to look after, care for and
educate a child or manage the child’s own property or act as the child’s
representative at law for between 1 and 5 years. The court may consider
shortening this period of time.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 86.</span></b><span style="color: black;"> Persons
entitled to request a court to restrict a parent’s rights toward a minor child</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A parent or guardian of a minor child has, as prescribed
by the civil procedure law, the right to request a court to restrict a parent’s
rights toward this child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The following persons, agencies and organizations have,
as prescribed by the civil procedure law, the right to request a court to
restrict a parent’s rights toward a minor child:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Next of kin;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The state management agency in charge of families;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The state management agency in charge of children;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The women’s union.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. When detecting a parent committing violations of Clause
1, Article 85 of this Law, other persons, agencies and organizations have the
right to request the agencies and organizations prescribed at Points b, c and
d, Clause 2 of this Article to propose a court to restrict this parent’s rights
toward the minor child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 87.</span></b><span style="color: black;"> Legal
consequences of restriction on parents’ rights toward their minor children</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When a parent has his/her rights toward a minor child
restricted by a court, the other parent shall exercise the rights to look
after, raise, care for and educate this child, manage the child’s own property
and acts as the child’s representative at law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A guardian shall be assigned to look after, care for and
educate a minor child and manage the child’s own property in accordance with
the Civil Code and this Law in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Both parents have their rights toward the minor child
restricted by a court;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The parent who does not have his/her rights toward the
minor child restricted does not have sufficient conditions to perform the
rights and obligations toward the child;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ A parent has the rights toward the minor child
restricted and the other parent of the child has not been identified yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A parent who has the rights toward a minor child
restricted by a court shall still perform the obligation to support this child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. IDENTIFICATION OF PARENTS AND CHILDREN</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 88. </span></b><span style="color: black;">Identification
of parents</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A child who is born or conceived by the wife during the
marriage period is the common child of the husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A child who is born within 300 days from the time of
termination of a marriage shall be regarded as a child conceived by the wife
during the marriage period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A child who is born before the date of marriage
registration and recognized by his/her parents is the common child of the
husband and wife.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
a parent does not recognize a child, he/she must have evidence and such non-
recognition shall be determined by a court.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
89. </b>Identification of children</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
person who is not recognized as the parent of a person may request a court to
identify that the latter is his/her child.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
person who is recognized as the parent of a person may request a court to
identify that the latter is not his/her child.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 90.</span></b><span style="color: black;"> Right to
recognize parents</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A person has the right to recognize his/her parent even
in case the parent has died.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. An adult may recognize his/her parent without consent of
the other parent.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
91. </b>Right to recognize children</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A parent has the right to recognize his/her child even
in case this child has died.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A married person may recognize his/her child without
consent of his/her spouse.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 92.</span></b><span style="color: black;">
Identification of parents and children in case requesting persons have died</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When a person who requests identification of his/her parent
or child dies, his/her next of kin has the right to request a court to identify
the parent or child for him/her.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 93.</span></b><span style="color: black;">
Identification of parents in case of giving birth with assisted reproductive
technology</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When a wife gives birth to a child with assisted
reproductive technology, the identification of parents must comply with Article
88 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A single woman who gives birth to a child with assisted
reproductive technology is the mother of that child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. No parent-child relationship shall arise between a
person who donates sperm, egg or embryo and the child born with assisted
reproductive technology.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The identification of parents in case of altruistic
gestational surrogacy must comply with Article 94 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 94.</span></b><span style="color: black;">
Identification of parents in case of altruistic gestational surrogacy</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A child
born in case of altruistic gestational surrogacy is the common child of the
husband and wife who ask for such gestational surrogacy from the time this
child is born.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
95. </b>Conditions for altruistic gestational surrogacy</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Altruistic gestational surrogacy shall be based on the voluntariness of
involved parties and established in writing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Husband and wife have the right to ask for a person’s gestational surrogacy
when they fully meet the following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
wife is certified by a competent health organization as unable to carry a
pregnancy and give birth even with assisted reproductive technology;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
couple has no common child;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
couple has received health, legal and psychological counseling.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
gestational carrier must fully satisfy the following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ She
is a next of kin of the same line of the wife or husband who asks for
gestational surrogacy;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ She
has given birth and is permitted for gestational surrogacy only once;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ She
is at a suitable age and is certified by a competent health organization as
eligible for gestational surrogacy;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ In
case she is married, she obtains her husband’s written consent;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ She
has received health, legal and psychological counseling.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Altruistic gestational surrogacy must not contravene the law on giving birth
with assisted reproductive technology.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
96. </b>Agreement on altruistic gestational surrogacy</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An agreement on altruistic gestational surrogacy between
husband and wife who ask for gestational surrogacy (below referred to as
gestational surrogacy requesting party) and husband and wife who give
gestational surrogacy (below referred to as gestational carrier party) must
contain the following basic contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Full information on the gestational surrogacy requesting
party and the gestational carrier party according to the related conditions
prescribed in Article 95 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Commitment to fulfill the rights and obligations
prescribed in Articles 97 and 98 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Settlement of consequences in case of occurrence of
obstetrical incidents; support for ensuring reproductive health for the
gestational carrier during the period of pregnancy and delivery, child
recognition by the gestational surrogacy requesting party, rights and
obligations of both parties in case the child has not been delivered to the
gestational surrogacy requesting party and other related rights and
obligations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Civil liabilities in case one or both parties breach
commitments under the agreement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. An agreement on gestational surrogacy shall be made in
writing and notarized. In case the couple requesting gestational surrogacy or
the couple giving gestational surrogacy authorizes the other to make the
agreement, such authorization shall be made in writing and notarized.
Authorization to a third party is legally invalid.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case an agreement on gestational surrogacy between the
gestational carrier party and the gestational surrogacy requesting party is
made concurrently with the agreement between them and the health establishment
conducting the birth giving with assisted reproductive technology, this
agreement must be certified by a competent person of this health establishment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 97.</span></b><span style="color: black;"> Rights and
obligations of the altruistic gestational carrier party</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A gestational carrier and her husband have the rights
and obligations as parents in reproductive health care and care for and nursing
of the child until this child is delivered to the gestational surrogacy
requesting party; and shall deliver the child to the gestational surrogacy
requesting party.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A gestational carrier shall comply with the Ministry of
Health’s regulations on examination and screening for detecting and treating
fetal abnormalities and defects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A gestational carrier is entitled to the maternity
regime as prescribed by the labor and social insurance laws until the child is
delivered to the gestational surrogacy requesting party.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When the duration from the date of giving birth to a child
to the date of delivering that child is less than 60 days, a gestational
carrier is still entitled to the maternity regime for full 60 days. The child
born from gestational surrogacy shall not be counted into the number of
children under the policy on population and family planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The gestational carrier party has the right to request
the gestational surrogacy requesting party’s support and care for reproductive
health.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In the interest of her life or health or for fetal
development, a gestational carrier has the right to on the number of embryos
and continuation or discontinuation of the pregnancy in accordance with the
laws on reproductive health care and giving birth with assisted reproductive
technology.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. When the gestational surrogacy requesting party refuses
to receive the child, the gestational carrier party has the right to request a
court to oblige the former to receive that child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 98.</span></b><span style="color: black;"> Rights and
obligations of altruistic gestational surrogacy requesting party</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The gestational surrogacy requesting party shall pay
actual expenses for ensuring reproductive health according to the Ministry of
Health’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Rights and obligations of the altruistic gestational
surrogacy requesting party toward their child shall arise from the time the
child is born. The mother requesting gestational surrogacy is entitled to the
maternity regime in accordance with the labor and social insurance laws from
the time of receiving her child to the time the child is full 6 months.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The gestational surrogacy requesting party may not
refuse to receive their child. A gestational surrogacy requesting party that
delays receipt of his/her child or breaches the child nursing and caring
obligations shall support this child in accordance with this Law and be handled
in accordance with relevant laws. If causing damage to the gestational carrier
party, he/she shall pay damages. In case the gestational surrogacy requesting
party dies, the child is entitled to inheritance of the former’s estate in
accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A child born from gestational surrogacy and other
members of the family of the gestational surrogacy requesting party have the
rights and obligations prescribed in this Law, the Civil Code and other
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. When the gestational carrier party refuses to deliver
the child, the gestational surrogacy requesting party has the right to request
a court to oblige the former to deliver the child.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 99.</span></b><span style="color: black;"> Settlement
of disputes related to giving birth with assisted reproductive technology and
altruistic gestational surrogacy</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The court is competent to settle disputes over giving
birth with assisted reproductive technology and gestational surrogacy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When both husband and wife being the gestational
surrogacy requesting party die or lose their civil act capacity before the
child is delivered to them, the gestational carrier party has the right to
raise this child. If the gestational carrier party refuses to raise the child,
the guardianship and support for the child must comply with this Law and the
Civil Code.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 100.</span></b><span style="color: black;"> Handling
of violations related to giving birth with assisted reproductive technology and
gestational surrogacy</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Parties involving in giving birth with assisted
reproductive technology and gestational surrogacy that violate conditions,
rights and obligations prescribed in this Law shall be handled for civil,
administrative or penal liabilities depending on the nature and severity of
their violations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 101.</span></b><span style="color: black;">
Competence to settle identification of parents and children</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The civil status registry is competent to identify
parents and children in accordance with the civil status law in case there is
no dispute.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The court is competent to identify parents and children
in case there is a dispute or the person requested for being identified as
parent or child has died and in the case prescribed in Article 92 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A court’s decision identifying a parent or child shall be
sent to the civil status registry for recording in accordance with the civil
status law; to parties involved in the parent and child identification; and to
related persons, agencies and organizations as prescribed by the civil
procedure law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 102.</span></b><span style="color: black;"> Persons
having the right to request identification of parents and children</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An adult parent or child with civil act capacity has the
right to request the civil status registry to identify his/her child or parent
in the case prescribed in Clause 1, Article 101 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A parent or child, as prescribed by the civil procedure
law, has the right to request a court to identify his/her child or parent in
the case prescribed in Clause 2, Article 101 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The following persons, agencies and organizations, as
prescribed by the civil procedure law, have the right to request a court to
identify the parent(s) of a minor child or an adult child who has lost his/her
civil act capacity; or identify the child for a minor parent or a parent who
has lost his/her civil act capacity in the case prescribed in Clause 2, Article
101 of this Law:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Parent, child, guardian;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The state management agency in charge of families;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The state management agency in charge of children;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The women’s union.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">RELATIONS AMONG OTHER
FAMILY MEMBERS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 103.</span></b><span style="color: black;"> Rights
and obligations among other family members</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Family members have the right and obligation to care
for, look after, assist and respect one another. Lawful personal and property
rights and interests of family members prescribed in this Law, the Civil Code
and other relevant laws shall be protected by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Family members that live together have the obligations
to participate in housework and income-generating activities; contribute their
efforts, money or other properties to maintaining family life suitable to their
actual capabilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The State shall adopt policies to create conditions for
familial generations to, care for look after, and assist one another for the
purpose of preserving and upholding the fine traditions of Vietnamese families;
shall encourage individuals and organizations in the society to jointly
participate in preserving and upholding the fine traditions of Vietnamese
families.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 104.</span></b><span style="color: black;"> Rights
and obligations of paternal grandparents, maternal grandparents and
grandchildren</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Paternal grandparents and maternal grandparents have the
right and obligation to look after, care for and educate their grandchildren,
lead exemplary lives and set good examples for their children and
grandchildren; for minor grandchildren, adult grandchildren who have lost their
civil act capacity or have no working capacity and no property to support
themselves and no raising people as prescribed in Article 105 of this Law,
paternal grandparents and maternal grandparents have the obligation to raise
these grandchildren.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Grandchildren have the obligation to respect, care for
and support their paternal grandparents and maternal grandparents; for paternal
grandparents or maternal grandparents who have no children to raise them, their
adult grandchildren have the obligation to raise them.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 105.</span></b><span style="color: black;"> Rights
and obligations of siblings</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Siblings have the right and obligation to love, care for
and assist one another; in case they no longer have parents or their parents
have no conditions to look after, raise, care for and educate their children,
they have the right and obligation to raise one another.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 106.</span></b><span style="color: black;"> Rights
and obligations of aunts, uncles, nieces and nephews</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Aunts, uncles, nieces and nephews have the right and
obligation to love, care for and assist one another; have the right and
obligation to raise one another in case those who need to be raised no longer
have parents, children and people prescribed in Articles 104 and 105 of this
Law or still have these people but these people have no conditions to perform
their raising obligation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">SUPPORT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article 107.</span></b><span lang="FR" style="color: black; mso-ansi-language: FR;"> Support obligation</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The support obligation shall be performed between
parents and children; among siblings; between paternal grandparents, maternal
grandparents and grandchildren; between aunts, uncles and nieces, nephews; and
between husband and wife in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The support obligation can be neither replaced by another
obligation nor transferred to other people.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case persons having the support obligation shirk this
obligation, at the request of the persons, agencies or organizations prescribed
in Article 119 of this Law, courts shall compel these persons to perform the
support obligation in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 108.</span></b><span style="color: black;"> One
person supporting many persons</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case a person has the obligation to support many
persons, the supporting person and supported .persons shall reach agreement on
methods and levels of support suitable to the actual income and ability of the
supporting person and essential needs of supported persons; if failing to reach
agreement, they may request a court to settle it.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 109.</span></b><span style="color: black;"> Many
persons jointly supporting one person or many persons</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case many persons have the obligation to support one
person or many persons, they shall agree mutually upon methods and levels of
contribution suitable to the actual income and ability of each supporting
person and the essential needs of the supported person(s); if they fail to
reach agreement, they may request a court to settle it.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 110.</span></b><span style="color: black;"> Support
obligation of parents toward children</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Parents who do not live with their children or live with
their children but violate the support obligation have the obligation to
support minor children and adult children who have no working capacity and no
property to support themselves.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
111.</b> Support obligation of children toward parents</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Adult children who do not live with their parents have the
obligation to support their parents who have no working capacity and no
property to support themselves.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
112. </b>The support obligation among siblings</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case they no longer have parents or their parents have
no working capacity and no property to support their children, adult elder
siblings who do not live together with their younger siblings have the
obligation to support their minor siblings who have no property to support
themselves or adult younger siblings who have no working capacity and no
property to support themselves; adult younger siblings who do not live together
with their elder siblings have the obligation to support their elder siblings
who have no working capacity and no property to support themselves.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
113. </b>Support obligation between paternal grandparents, maternal
grandparents and grandchildren</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Paternal grandparents and maternal grandparents who do not live with their
grandchildren have the obligation to support their minor grandchildren or their
adult grandchildren who have no working capacity, no property to support
themselves and have no one to support them as prescribed in Article 112 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Adult
grandchildren who do not live together with their paternal grandparents and
maternal grandparents have the obligation to support their paternal
grandparents and maternal grandparents who have no working capacity, no
property to support themselves and have no one else to support them as
prescribed by this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
114. </b>Support obligation among aunts, uncles and nieces, nephews</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Aunts, uncles who do not live with their nieces, nephews have the obligation to
support their minor nieces, nephews or their adult nieces, nephews who have no
working capacity, no property to support themselves and have no one else to
support them as prescribed by this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Adult
nieces, nephews who do not live with their aunts, uncles have the obligation to
support their aunts, uncles who have no working capacity, no property to
support themselves and have no one else to support them as prescribed by this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 115.</span></b><span style="color: black;">
Maintenance obligation between husband and wife after divorce</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When divorced, if the party facing financial difficulties
requests maintenance for plausible reasons, the other party has the obligation
to provide maintenance according to his/her ability.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 116.</span></b><span style="color: black;"> Support
level</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
support level shall be agreed upon by the person with the support obligation
and the supported person or the latter’s guardian on the basis of the actual
income and ability of the person with the support obligation and the essential
needs of the supported person; if they fail to reach agreement, they may
request a court to settle it.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
there is a plausible reason, the support level may change. The change of the
support level shall be agreed upon by the parties; if they fail to reach
agreement, they may request a court to settle it.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
117.</b> Support method</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Support may be provided on a monthly, quarterly, biannual,
annual or one-off basis.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the person with the support obligation falls into a
difficult financial circumstance, thus being unable to perform his/her support
obligation, the parties may reach agreement to change the method of support or
temporarily cease the support; if they fail to reach agreement, they may
request a court to settle it.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 118.</span></b><span style="color: black;">
Termination of support obligation</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
support obligation shall terminate in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
supported person has become adult and has working capacity or property to raise
himself or herself;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
supported person is adopted;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
supporting person directly raises the supported person;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
supporting or supported person dies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
supported person re-marries after divorce;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Other
cases prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
119. </b>Persons having the right to request performance of the support
obligation</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
supported person, his/her parent or guardian has the right in accordance with
the civil procedure law to request a court to force the person who fails to
voluntarily perform the support obligation to perform such obligation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
following individuals, agencies or organizations have the right in accordance
with the civil procedure law to request a court to force the person who fails
to voluntarily perform the support obligation to perform such obligation:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Next
of kin;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ State
management agencies in charge of families;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ State
management agencies in charge of children;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Women’s unions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Other
individuals, agencies and organizations have the right, when detecting acts of
shirking the performance of the support obligation, to request the agencies or
organizations prescribed at Points b, c and d, Clause 2 of this Article to
request a court to force the people who fail to voluntarily perform the support
obligation to perform such obligation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
120.</b> Encouragement of assistance from organizations and individuals</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
State and society shall encourage organizations and individuals to provide
assistance in cash or kind to families and individuals in extremely difficult
and needy circumstances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VIII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>MARRIAGE AND FAMILY RELATIONS INVOLVING FOREIGN
ELEMENTS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 121.</span></b><span style="color: black;">
Protection of lawful rights and interests of parties to marriage and family
relations involving foreign elements</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
the Socialist Republic of Vietnam, marriage and family relations involving
foreign elements shall be respected and protected in accordance with Vietnamese
law and treaties to which the Socialist Republic of Vietnam is a contracting
party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
their marriage and family relations with Vietnamese citizens, unless otherwise
provided by Vietnamese law, foreigners in Vietnam have the same rights and
obligations like Vietnamese citizens.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Socialist Republic of Vietnam State shall protect lawful rights and interests
of Vietnamese citizens abroad in their marriage and family relations in
accordance with Vietnamese law, the host country’s law and international laws
and practices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall detail the settlement of marriage and family relations
involving foreign elements in order to protect lawful rights and interests of
the parties and guarantee the implementation of Clause 2, Article 5 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
122.</b> Application of laws to marriage and family relations involving foreign
elements</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Unless otherwise provided by this Law, the legal provisions of the Socialist
Republic of Vietnam concerning marriage and family are applicable to marriage
and family relations involving foreign elements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
a treaty to which the Socialist Republic of Vietnam is a contracting party
contains provisions different from those of this Law, the provisions of such
treaty prevail.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case this Law and other legal documents of Vietnam refer to the application of
a foreign law, such foreign law shall apply, provided such application does not
contravene the fundamental principles laid down in Article 2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
a foreign law refers back to the Vietnamese law, Vietnam’s marriage and family
law shall apply.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case a treaty to which the Socialist Republic of Vietnam is a contracting party
refers to the application of a foreign law, such foreign law shall apply.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
123. </b>Competence to settle cases and matters of marriage and family
involving foreign elements</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
competence to register civil status related to marriage and family relations
involving foreign elements must comply with the law on civil status.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
competence to settle cases and matters of marriage and family involving foreign
elements at court must comply with the Civil Procedure Code.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
District-level People’s Courts of localities where Vietnamese citizens reside
are competent to cancel illegal marriages, settle divorce cases, disputes over
the rights and obligations of husband and wife, parents and children,
recognition of parents, children, child adoption and guardianship between
Vietnamese citizens residing in border areas and citizens of neighboring
countries living in areas bordering on Vietnam in accordance with this Law and
other Vietnamese laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
124.</b> Consular legalization of papers and documents on marriage and family</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Papers
established, granted or certified by competent foreign agencies for use in the
settlement of cases and matters of marriage and family shall be consularly
legalized, except cases eligible for exemption from consular legalization under
treaties to which the Socialist Republic of Vietnam is a contracting party or
on the principle of reciprocity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
125.</b> Recognition and writing of judgments and decisions of foreign courts
and competent foreign agencies on marriage and family</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
recognition of judgments and decisions on marriage and family of foreign courts
with request for enforcement in Vietnam must comply with the Civil Procedure
Code.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Government shall prescribe the writing in civil status registers of matters of
marriage and family according to judgments and decisions of foreign courts
without request for enforcement in Vietnam or without request for
non-recognition in Vietnam; and decisions on marriage and family of other
competent foreign agencies.</div>
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<b>Article
126.</b> Marriage involving foreign elements</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
marriages between Vietnamese citizens and foreigners, each party shall comply
with his/her country’s law on marriage conditions; if their marriage is
conducted at a competent Vietnamese state agency, the foreigner shall also
comply with this Law’s provisions on marriage conditions.</div>
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2.
Marriages between foreigners permanently residing in Vietnam at competent
Vietnamese agencies must comply with this Law’s provisions on marriage
conditions.</div>
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<b>Article
127. </b>Divorce involving foreign elements</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Divorce between a Vietnamese citizen and a foreigner or between two foreigners
permanently residing in Vietnam shall be settled at a competent Vietnamese
agency in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case a partner being a Vietnamese citizen does not permanently reside in
Vietnam at the time of request for divorce, the divorce shall be settled in
accordance with the law of the country where the husband and wife permanently
co-reside; if they do not have a place of permanent co-residence, the
Vietnamese law shall apply.</div>
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3. The
settlement of a divorced couple’s immovables in a foreign country must comply
with the law of the country where such immovables are located.</div>
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<b>Article
128.</b> Identification of parents and children involving foreign elements</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Vietnamese civil status registration agencies are competent to settle the
identification of parents and children without any disputes between Vietnamese
citizens and foreigners or between Vietnamese citizens at least one of whom
settles abroad, or between foreigners at least of one of whom permanently
resides in Vietnam in accordance with the law on civil status.</div>
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2.
Competent Vietnamese courts shall settle the identification of parents and
children involving foreign elements in the cases prescribed in Clause 2 of
Article 88, Articles 89, Article 90, Clauses 1 and 5 of Article 97, Clauses 3
and 5 of Article 98, and Article 99 of this Law; and other cases involving
disputes.</div>
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<b>Article
129. </b>Support obligation involving foreign elements</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
support obligation must comply with the law of the country where the requester
for support resides. In case the requester for support has no place of
residence in Vietnam, the law of the country of his/her citizenship shall
apply.</div>
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2.
Agencies competent to settle written requests for support of the persons
prescribed in Clause 1 of this Article are agencies of the country of residence
of the requester. '</div>
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<b>Article
130. </b>Application of the agreed matrimonial property regime; settlement of
consequences of the co-living of men and women as husband and wife without
marriage registration involving foreign elements</div>
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In case
of receiving requests for settlement of the application of the agreed matrimonial
property regime; or relations of men and women co-living as husband and wife
without marriage registration involving foreign elements, competent Vietnamese
agencies shall apply the provisions of this Law and other relevant Vietnamese
laws to settle these requests.</div>
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<b><span lang="FR" style="mso-ansi-language: FR;">Chapter IX</span></b></div>
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<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION
PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 131.</span></b><span lang="FR" style="mso-ansi-language: FR;"> </span>Transitional provisions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Marriage and family relations established before this Law takes effect shall be
settled in accordance with the law on marriage and family applicable at the
time of establishment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
cases and matters of marriage and family received by courts before this Law
takes effect but not yet settled by the courts, the procedures prescribed in
this Law shall apply.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. This
Law shall not be applied to lodging protests according to cassation or review
trial procedures with regard to cases and matters which courts have settled in
accordance with the law on marriage and family effective before the effective
date of this Law.</div>
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<b>Article
132. </b>Effect</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
takes effect on January 1, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Marriage
and Family Law No. 22/2000/QH10 ceases to be effective on the date this Law
takes effect.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
133.</b> Detailing and implementation guidance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Government shall detail articles and clauses as assigned in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Supreme People’s Court shall assume the prime responsibility for, and
coordinate with the Supreme People’s Procuracy and the Ministry of Justice in,
guiding articles and clauses as assigned in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>This
Law was passed on June 19, 2014, by the VIII<sup>th</sup> National Assembly of
the Socialist Republic of Vietnam at it's 7<sup>th</sup> session.-</i></div>
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<br /></div>
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<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 264.85pt;" valign="top" width="353"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>CHAIRMAN
OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
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<br /></div>
Unknownnoreply@blogger.com37tag:blogger.com,1999:blog-7854658301322086128.post-88761489859219953032018-09-27T14:06:00.001-07:002021-07-02T23:58:05.550-07:00VIETNAM LABOR LAW CODE 2012Vietnam Labor Law Code 2012 was issued Date 18/06/2012 and Effective Date was 01/05/2013.<br />
<a name='more'></a><br />
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<span style="font-size: 13pt;"><br clear="all" style="break-before: page;" /><b>The National Assembly<br /><br /><o:p></o:p></b></span><br />
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<b><span style="font-size: 13pt;">SOCIALIST REPUBLIC OF VIETNAM</span></b><span style="font-size: 13pt;"><o:p></o:p></span></div>
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<b><span style="font-size: 13pt;">Independence - Freedom - Happiness</span></b><span style="font-size: 13pt;"><o:p></o:p></span></div>
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<span style="position: relative; z-index: 251656704;"><span style="height: 5px; left: -33px; position: absolute; top: -12px; width: 159px;"><img height="5" v:shapes="_x0000_s1026" width="159" /></span></span><i><span style="font-size: 13pt;"><o:p></o:p></span></i></div>
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<i><span style="font-size: 13pt;">No.: 10/2012/QH13<o:p></o:p></span></i></div>
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<i><span style="font-size: 13pt;">Hanoi, June 18, 2012<o:p></o:p></span></i></div>
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<br /></div>
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<span style="font-size: 14pt;">LABOR CODE<o:p></o:p></span></div>
<div class="MsoNormal" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; caret-color: rgb(0, 0, 0); color: black; font-family: "Times New Roman"; font-size: 14pt; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; line-height: 17pt; margin: 6pt 0in; orphans: auto; text-align: justify; text-decoration: none; text-indent: 28.35pt; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="position: relative; z-index: 251658752;"><span style="height: 5px; left: 179px; position: absolute; top: -36px; width: 75px;"><img height="5" v:shapes="_x0000_s1028" width="75" /></span></span><i>Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10;<o:p></o:p></i></div>
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<i>The National Assembly promulgates the Labor Code.<o:p></o:p></i></div>
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<b>Chapter I<o:p></o:p></b></div>
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<b>GENERAL PROVISIONS<o:p></o:p></b></div>
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<b>Article 1. Scope of regulation</b><o:p></o:p></div>
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The Labor Code provides labor standards; rights, obligations and responsibilities of employees, employers,<b><i></i></b>employees’ representative organizations and employers’ representative organizations in industrial relations and other relations directly related to industrial relations; and state management of labor.<o:p></o:p></div>
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<b>Article 2. Subjects of application<o:p></o:p></b></div>
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1. Vietnamese employees, apprentices, trainees, and other types of employee provided in this Code.<o:p></o:p></div>
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2. Employers.<o:p></o:p></div>
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3. Foreign employees who work in Vietnam. <o:p></o:p></div>
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4. Other agencies, organizations and individuals directly related to industrial relations.<o:p></o:p></div>
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<b>Article 3. Interpretation of terms<o:p></o:p></b></div>
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In this Code, the terms below are construed as follows: <o:p></o:p></div>
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1. <i>Employee</i>means a person who is full 15 years or older, has the ability to work, works under a labor contract, is paid with wage and is managed and controlled by an employer. <o:p></o:p></div>
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2. <i>Employer</i>means an enterprise, an agency, an organization, a cooperative, a household or an individual<i></i>that hires or employs employees under labor contracts; if the employer is an individual, he/she must have full civil act capacity<i>.</i><o:p></o:p></div>
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3. <i>Employees’ collective </i>means an organized group of employees working for the same employer or in the same division within the organizational apparatus of an employer<i>.<o:p></o:p></i></div>
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4. <i>Representative organization of a grassroots-level</i><i>employees’ collective </i>means the executive committee of the grassroots-level trade union or the executive committee of the immediate higher-level trade union in a non-unionized enterprise.<o:p></o:p></div>
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5. <i>Employers’</i><i>representative organization </i>means a lawfully established organization which represents and protects the employers’ rights and legitimate interests in industrial relations.<o:p></o:p></div>
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6. <i>Industrial relation</i>means a social relation arising from the hiring or employment and wage payment between an employee and an employer. <o:p></o:p></div>
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7. <i>Labor dispute</i>means a dispute over rights, obligations or interests which arise between the parties in industrial relations. <o:p></o:p></div>
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Labor dispute comprises individual labor dispute between an employee and an employer, and collective labor dispute between an employees’ collective and an employer.<o:p></o:p></div>
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8. <i>Right-based collective labor dispute</i>means a dispute between an employees’ collective and an employer which arises from different explanations and implementations of the labor law, collective labor agreements, internal working regulations, and other regulations and lawful agreements. <o:p></o:p></div>
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9. <i>Interest-based collective labor dispute </i>means a labor dispute arising from the request of an employees’ collective for the establishment of new working conditions compared to those stipulated by the labor law, collective labor agreement, internal working regulations, or other regulations and lawful agreements reached in the negotiation process between the employees’ collective and the employer.<o:p></o:p></div>
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10.<b></b><i>Forced labor </i>means the use of force or threat to use force or other tricks to force a person to work against his/her will.<b><i><o:p></o:p></i></b></div>
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<b>Article 4. State policies on labor<o:p></o:p></b></div>
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1. To guarantee the rights and legitimate interests of employees; to encourage agreements providing employees with conditions more favorable than those provided by the labor law; and to adopt policies which enable employees to purchase shares and make capital contributions for production and business development. <o:p></o:p></div>
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2. To guarantee the rights and legitimate interests of employers, to ensure lawful, democratic, fair and civilized labor management, and to promote their social responsibility.<o:p></o:p></div>
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3. To create favorable conditions for job creation, self-employment and vocational training and learning in order to acquire employment, and for labor-intensive production and business activities. <o:p></o:p></div>
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4. To adopt policies on the development and distribution of human resources; to provide vocational training, training, retraining and improvement of occupational knowledge and skills for employees, and give preferences for employees with high professional and technical qualifications meeting the requirements of national industrialization and modernization.<b><i><o:p></o:p></i></b></div>
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5<b><i>. </i></b>To adopt policies on labor market development and diversify types of linkage between labor supply and demand.<b><i><o:p></o:p></i></b></div>
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6. To guide employees and employers to hold dialogues and collective bargains to establish harmonious, stable and progressive industrial relations. <o:p></o:p></div>
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7. To ensure gender equality principles; to stipulate the labor regime and social policies to protect female employees as well as disabled, elderly and minor employees.<o:p></o:p></div>
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<b>Article 5. Rights and obligations of employees<o:p></o:p></b></div>
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1. An employee has the following rights:<o:p></o:p></div>
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a/ To work, freely choose a job or occupation, to participate in vocational training and to improve occupational skills and suffer no discrimination; <o:p></o:p></div>
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b/ To receive a wage commensurate with his/her occupational knowledge and skills on the basis of an agreement reached with the employer; to receive labor protection and work in assured conditions of labor safety and labor hygiene; to take leaves according to the prescribed regime, paid annual leaves and enjoy collective welfare benefits; <o:p></o:p></div>
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c/ To form and join and participate in activities of trade unions, occupational associations and other organizations in accordance with law; to request and participate in dialogues with the employer, implement democracy regulations and be consulted at the workplace to protect his/her rights and legitimate interests; and to participate in management activities according to the employer’s regulations;<o:p></o:p></div>
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d/ To unilaterally terminate the labor contract in accordance with law;<o:p></o:p></div>
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e/ To go on strike.<o:p></o:p></div>
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2. An employee has the following obligations:<b><i><o:p></o:p></i></b></div>
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a/ To perform the labor contract and collective labor agreement;<o:p></o:p></div>
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b/ To obey labor discipline and internal working regulations and follow lawful administration of the employer;<o:p></o:p></div>
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c/ To implement the laws on social insurance and health insurance.<o:p></o:p></div>
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<b>Article 6. Rights and obligations of employers<o:p></o:p></b></div>
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1. An employer has the following rights:<o:p></o:p></div>
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a/ To recruit, arrange and manage employees according to the requirements of production and business; to perform commendation work and handle violations of labor discipline;<o:p></o:p></div>
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b/<b><i></i></b>To form, join and operate in occupational associations and other organizations in accordance with law;<o:p></o:p></div>
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c/ To request the employees’ collective to have dialogue, negotiate and sign a collective labor agreement; to participate in the resolution of labor disputes and strikes; to exchange opinions with the trade union on issues related to industrial relations and improvement of the material and spiritual lives of employees; <o:p></o:p></div>
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d/ To temporarily close the workplace. <o:p></o:p></div>
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2. An employer has the following obligations:<o:p></o:p></div>
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a/ To perform the labor contracts, collective labor agreement and other agreements with employees, to respect the honor and dignity of employees;<o:p></o:p></div>
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b/ To establish a mechanism for and hold dialogue with the employees’ collective at the enterprise and strictly implement the regulations on grassroots-level democracy;<o:p></o:p></div>
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c/ To keep a labor management book and a wage book and produce them to competent agencies upon request;<o:p></o:p></div>
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d/ To declare the use of labor within 30 days from the date of commencement of operation, and report periodically on changes in the labor in the process of operation to the local state management agency of labor;<o:p></o:p></div>
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e/ To implement other provisions of law on labor, social insurance and health insurance. <o:p></o:p></div>
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<b>Article 7. Industrial relations<o:p></o:p></b></div>
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1. Industrial relations between an individual employee or the employees’ collective and an employer must be established through dialogue<b><i>,</i></b>negotiation and agreement based on the principles of voluntariness, good faith, equality, cooperation and mutual respect for each other’s rights and legitimate interests. <o:p></o:p></div>
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2. Trade unions and the employers’ representative organizations shall, in collaboration with state agencies, facilitate the establishment of harmonious, stable and progressive industrial relations; supervise the implementation of the labor law; and protect the rights and legitimate interests of employees and employers. <o:p></o:p></div>
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<b>Article 8. Prohibited acts<o:p></o:p></b></div>
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1. Discriminating on the basis of gender, race, skin color, social strata, marital status<i>,</i>belief, religion, HIV infection, disabilities or for the reason of establishing, joining trade unions and participating in trade union activities.<o:p></o:p></div>
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2. Maltreating employees and committing sexual harassment at the workplace.<o:p></o:p></div>
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3. Forcing labor.<o:p></o:p></div>
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4. Making use of apprenticeship or on-the-job training for the purpose of self-seeking and exploiting labor, or enticing or compelling apprentices or on-the-job trainees to carry out illegal activities.<o:p></o:p></div>
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5<b><i>. </i></b>Using employees who have no vocational training or national occupational skills certificates for the occupations or jobs which require employees who have received vocational training or national occupational skills certificates.<b><i><o:p></o:p></i></b></div>
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6. Enticing, promising or making false advertising to deceive employees or making use of employment services or the sending of labor to work abroad under contracts to commit illegal acts.<o:p></o:p></div>
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7. Illegally using minor employees.<o:p></o:p></div>
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<b>Chapter II<o:p></o:p></b></div>
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<b>EMPLOYMENT<o:p></o:p></b></div>
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<b>Article 9. Employment and creation of employment<o:p></o:p></b></div>
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1. Employment is any income-generating laboring activity that is not prohibited by law.<o:p></o:p></div>
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2. The State, employers and the society have the responsibility to create employment and guarantee that all people with working ability have access to employment opportunities.<o:p></o:p></div>
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<b>Article 10. The right of employees to work <o:p></o:p></b></div>
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1. To work for any employer in any location that is not prohibited by law. <o:p></o:p></div>
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2. To directly contact an employer or through an employment service institution in order to find a job that meets his/her expectation, capacity, occupational qualification, and health.<o:p></o:p></div>
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<b>Article 11. The right of employers to recruit labor <o:p></o:p></b></div>
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An employer has the right to recruit labor directly or through employment service institutions and labor leasing institutions, to increase or reduce the number of employees according to production and business requirements.<o:p></o:p></div>
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<b>Article 12. State policies in support of employment development <o:p></o:p></b></div>
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1. The State shall set a target number of newly created jobs in five-year and annual socio-economic development plans. <o:p></o:p></div>
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Depending on the socio-economic conditions of each period, the Government shall submit the national target program on employment and vocational training to the National Assembly for decision.<o:p></o:p></div>
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2. To formulate the unemployment insurance policy and policies to encourage self-employment and to assist employers who employ large numbers of employees who are female, disabled and ethnic minority persons.<o:p></o:p></div>
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3. To encourage and create favorable conditions for domestic and foreign organizations and individuals to invest in production and business development for employment creation. <o:p></o:p></div>
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4. To support employers and employees to seek and expand overseas labor markets. <o:p></o:p></div>
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5. To establish a National Employment Fund to provide concessional loans for employment creation and other activities in accordance with law. <o:p></o:p></div>
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<b>Article 13. Employment programs <o:p></o:p></b></div>
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1. The People’s Committees of provinces and centrally run cities (below referred to as provincial-level People Committees) shall develop and submit local employment programs to the People’s Councils of the same level for decision. <o:p></o:p></div>
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2. State agencies, enterprises, socio-political organizations and social organizations and employers shall, within the scope of their respective tasks and powers, participate in the implementation of employment programs.<o:p></o:p></div>
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<b>Article 14.</b><b>Employment service institutions</b><o:p></o:p></div>
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1. Employment service institutions have the function of providing job counseling and placement services and vocational training to employees; supplying and recruiting employees at the request of employers; collecting and providing information about the labor market; and performing other tasks in accordance with law. <o:p></o:p></div>
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2. Employment service institutions include employment service centers and employment service enterprises. <o:p></o:p></div>
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Employment service centers are established and operate under the Government’s regulations. <o:p></o:p></div>
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Employment service enterprises are established and operate under the Law on Enterprises and must have a license to provide employment services granted by the provincial-level state management agency of labor. <o:p></o:p></div>
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3. Employment service institutions are entitled to collect charges and to tax reduction and exemption in accordance the laws on charges and taxes.<o:p></o:p></div>
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<b>Chapter III<o:p></o:p></b></div>
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<b>LABOR CONTRACT<o:p></o:p></b></div>
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<b>Section 1<o:p></o:p></b></div>
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<b>ENTRY INTO LABOR CONTRACTS<o:p></o:p></b></div>
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<b>Article 15. Labor contract<o:p></o:p></b></div>
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Labor contract is an agreement between an employee and an employer on a paid job, working conditions and the rights and obligations of each party in industrial relations. <o:p></o:p></div>
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<b>Article 16. Forms of labor contract<o:p></o:p></b></div>
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1. A labor contract must be established in writing and made in two copies, one to be kept by the employee and the other by the employer, except the case stated in Clause 2 of this Article. <o:p></o:p></div>
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2. For temporary jobs with a duration of under 3 months, the parties may enter into a verbal labor contract.<o:p></o:p></div>
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<b>Article 17. Principles of entry into a labor contract <o:p></o:p></b></div>
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1. Voluntariness, fairness, good faith, cooperation and honesty.<o:p></o:p></div>
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2. Freedom to enter into a labor contract which is not contrary to the law, the collective labor agreement and social morality.<o:p></o:p></div>
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<b>Article 18. Obligation to enter into a labor contract<o:p></o:p></b></div>
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1.<b><i></i></b>A labor contract must be directly entered into between an employee and an employer before the employee is admitted. <o:p></o:p></div>
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For an employee aged between full 15 years and under 18 years, the labor contract must be entered into with the consent of his/her at-law representative. <o:p></o:p></div>
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2. For a seasonal or specific job that has a duration of under 12 months, a group of employees may authorize a member of the group to enter into a written labor contract; in this case, such labor contract is effective in the same manner as if it is entered into with each of the employees.<o:p></o:p></div>
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A labor contract which is entered into by an authorized person must be enclosed with a list clearly stating the full names, ages, gender, permanent residential addresses, occupations and signatures of all employees concerned. <o:p></o:p></div>
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<b>Article 19. Obligation to provide information before entering into a labor contract <o:p></o:p></b></div>
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1. An employer shall provide an employee with information about the job, workplace, working conditions, working hours, rest time, occupational safety and hygiene, wage, forms of wage payment, social insurance, health insurance, regulations on business confidentiality, technological confidentiality, and other issues directly related to the entry into the labor contract as requested by the employee.<o:p></o:p></div>
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2. The employee shall provide the employer with information about his/her full name, age, gender, residence address, education level, occupational skills and qualification, health conditions and other issues directly related to the entry into a labor contract as requested by the employer. <o:p></o:p></div>
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<b>Article 20. Prohibited acts of employers when entering into and performing labor contracts<o:p></o:p></b></div>
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1. Keeping the employees’ original identity cards, diplomas and certificates. <o:p></o:p></div>
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2. Requesting employees to make a deposit in cash or property as security for the performance of labor contracts. <o:p></o:p></div>
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<b>Article 21. Entry into labor contracts with more than one employer<o:p></o:p></b></div>
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An employee may enter into labor contracts with more than one employer, provided that he/she fully performs all the contents of the entered contracts. <o:p></o:p></div>
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In case an employee enters into labor contracts with more than one employer, his/her participation in social insurance and health insurance complies with the Government’s regulations.<o:p></o:p></div>
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<b>Article 22. Types of labor contract<o:p></o:p></b></div>
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1. A labor contract must be entered into in one of the following types: <o:p></o:p></div>
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a/ Indefinite-term labor contract;<o:p></o:p></div>
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An indefinite-term labor contract is a contract in which the two parties do not determine the duration and the time of termination of the contract.<o:p></o:p></div>
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b/ Definite-term labor contract;<o:p></o:p></div>
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A definite-term labor contract is a contract in which the two parties determine the duration and the time of termination of the contract within a period of between 12 months and 36 months.<o:p></o:p></div>
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c/ A seasonal or work-specific labor contract that has a duration of under 12 months.<o:p></o:p></div>
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2. When a labor contract stipulated at Points b and c, Clause 1 of this Article expires and the employee continues working, within thirty (30) days from the date of expiration of the contract, the two parties shall sign a new labor contract; if no new labor contract is entered into, the contract entered into under Point b, Clause 1 of this Article will become an indefinite-term labor contract and the contract entered into under Point c, Clause 1 of this Article will become a definite-term labor contract with a duration of 24 months. <o:p></o:p></div>
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In case the two parties enter into a new labor contract with a definite term, only 1 additional definite-term labor contract may be signed; after that, if the employee continues working, an indefinite-term contract must be entered into. <o:p></o:p></div>
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3. It is prohibited to enter into a seasonal or work-specific labor contract of under 12 months for a regular job which has a duration of more than 12 months, except the case of temporary replacement of an employee who has taken leave for military duty, pregnancy and maternity, sickness, labor accident or other temporary leaves.<o:p></o:p></div>
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<b>Article 23. Contents of a labor contract <o:p></o:p></b></div>
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1. A labor contract must have the following principal contents: <o:p></o:p></div>
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a/ Name and address of the employer or the lawful representative of the employer;<o:p></o:p></div>
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b/ Full name, date of birth, gender, residence address, identity card number or other lawful documents of the employee; <o:p></o:p></div>
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c/ Job and workplace;<o:p></o:p></div>
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d/ Term of the labor contract;<o:p></o:p></div>
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e/ Wage, form of wage payment, deadline for wage payment, wage-based allowances and other additional payments; <o:p></o:p></div>
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f/ Regimes for promotion and wage raise;<o:p></o:p></div>
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g/ Working time, rest time;<o:p></o:p></div>
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h/ Labor protection equipment for the employee; <o:p></o:p></div>
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i/ Social insurance and health insurance;<o:p></o:p></div>
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j/ Training, retraining and occupational skill improvement.<o:p></o:p></div>
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2. When an employee performs a job which is directly related to business or technology secrets as prescribed by law, the employer may reach a written agreement with the employee on the content and duration of protection of business or technology secrets, and benefits and compensation in case of violation by the employee.<o:p></o:p></div>
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3. For employees working in agriculture, forestry, fishery or salt production, based on the type of job, both parties may skip some principal contents of the labor contract and reach additional agreements on settlement measures when the contract performance is affected by natural disaster, fire or weather. <o:p></o:p></div>
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4. The contents of a labor contract with an employee who is hired to work as director of a state-invested enterprise are stipulated by the Government.<o:p></o:p></div>
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<b>Article 24. Annexes to a labor contract <o:p></o:p></b></div>
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1. An annex to a labor contract is an integral part of the labor contract and is as valid as the labor contract. <o:p></o:p></div>
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2. An annex to a labor contract details some provisions or amends or supplements the contract.<o:p></o:p></div>
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In case an annex to a labor contract details some provisions that lead to a different understanding of the labor contract, the contents of the labor contract prevail.<o:p></o:p></div>
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In case an annex amends or supplements the labor contract, it must specify the amended or supplemented provisions and the time it takes effect. <o:p></o:p></div>
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<b>Article 25. Effectiveness of a labor contract<o:p></o:p></b></div>
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A labor contract takes effect on the date it is entered into by the parties, unless otherwise agreed upon by both parties or provided by law.<o:p></o:p></div>
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<b>Article 26. Probation<o:p></o:p></b></div>
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1. An employer and an employee may reach agreement on the probation and the rights and obligations of the two parties during the probation period. If reaching agreement on the probation, the two parties may enter into a probation contract.<o:p></o:p></div>
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A probation contract must have the contents specified at Points a, b, c, d, e, g and h, Clause 1, Article 23 of this Code.<o:p></o:p></div>
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2. Employees working under seasonal labor contracts are not subject to probation. <o:p></o:p></div>
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<b>Article 27. Probation period<o:p></o:p></b></div>
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The probation period must be based on the nature and complexity of the job but probation is applied only once for each job and assure the following conditions:<o:p></o:p></div>
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1. It does not exceed 60 days for posts which require professional and technical qualification of collegial or higher level. <o:p></o:p></div>
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2. It does not exceed 30 days for posts which require professional and technical qualifications of intermediate vocational level, professional secondary level, or for technical workers and skilled employees. <o:p></o:p></div>
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3. It does not exceed 6 working days for other types of jobs. <o:p></o:p></div>
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<b>Article 28. Wage during the probation period <o:p></o:p></b></div>
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The wage for an employee during the probation period must be agreed upon by the two parties but must be at least equal to 85% of the wage for the job. <o:p></o:p></div>
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<b>Article 29. Expiry of the probation period <i> </i> <o:p></o:p></b></div>
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1. If the probational job is satisfactory, the employer shall sign a labor contract with the employee.<o:p></o:p></div>
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2. During the probation period, each party may cancel the probation agreement without prior notice and compensation if the probational job fails to meet the requirements that have been agreed by the two parties.<o:p></o:p></div>
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<b>Section 2<o:p></o:p></b></div>
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<b>PERFORMANCE OF LABOR CONTRACTS<o:p></o:p></b></div>
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<b>Article 30. Performance of jobs under a labor contract<o:p></o:p></b></div>
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The jobs under a labor contract must be performed by the employee who has entered into the contract. The workplace may be as indicated in the labor contract or otherwise agreed upon between the two parties.<o:p></o:p></div>
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<b>Article 31. Assignment of employees to perform jobs which are not stated in labor contracts<o:p></o:p></b></div>
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1. When meeting with sudden difficulties such as natural disaster, fire or epidemic, or taking measures to prevent and deal with a working accident, an occupational disease or an electricity or water supply incident, or when due to business and production needs, the employer may temporarily assign an employee to perform a job which is not stated in the labor contract provided that the assignment does not exceed 60 accumulated workdays within one year, unless otherwise agreed by the employee.<o:p></o:p></div>
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2. When an employer temporarily assigns an employee to perform a job which is not stated the labor contract, the employer shall inform the employee at least 3 working days in advance, clearly stating the duration of temporary work and the assigned work which must be suitable to the health and gender of the employee. <o:p></o:p></div>
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3. The employee who performs the job as stipulated in Clause 1 of this Article is entitled to a wage for the new job; if the wage for the new job is lower than the previous wage, he/she is entitled to the previous wage for 30 working days. The wage for the new job must be at least 85% of the previous wage but not lower than the regional minimum wage stipulated by the Government. <o:p></o:p></div>
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<b>Article 32. Cases of suspension of a labor contract<o:p></o:p></b></div>
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1. The employee is called up for military service. <o:p></o:p></div>
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2. The employee is held in custody or detention in accordance with the criminal procedure law.<o:p></o:p></div>
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3. The employee is subject to a decision on application of the measure of consignment to a reformatory, compulsory drug detoxification center or compulsory education institution.<o:p></o:p></div>
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4. The female employee is pregnant in accordance with Article 156 of this Code.<o:p></o:p></div>
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5. Other cases as agreed upon by the two parties.<o:p></o:p></div>
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<b>Article 33. Reinstatement of employees upon expiry of the period of suspension of labor contracts<o:p></o:p></b></div>
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Within 15 days after the expiry of the period of suspension of a labor contract in a case specified in Article 32 of this Code, the employee shall show up at the workplace and the employer shall reinstate the employee unless otherwise agreed upon by the two parties.<o:p></o:p></div>
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<b>Article 34. Part-time employees<o:p></o:p></b></div>
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1. Part-time employee is a person who works for less than the normal daily or weekly working hours as provided by the labor law, the collective labor agreement of the enterprise or the sector or the employer’s regulations.<o:p></o:p></div>
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2. An employee may negotiate with the employer on work on a part-time basis when entering into a labor contract.<o:p></o:p></div>
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3. Part-time employees are entitled to a wage and have the same rights and obligations as full-time employees, and are entitled to equal opportunities and to non-discrimination and assured labor safety and hygiene. <o:p></o:p></div>
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<b>Section 3<o:p></o:p></b></div>
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<b>MODIFICATION, SUPPLEMENTATION AND TERMINATION OF LABOR CONTRACTS<o:p></o:p></b></div>
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<b>Article 35. Modification and supplementation of a labor contract<o:p></o:p></b></div>
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1. During the performance of a labor contract, any party that requests to modify or supplement the contents of the labor contract shall notify at least 3 working days in advance to the other party of the contents to be modified or supplemented. <o:p></o:p></div>
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2. In case the two parties can reach an agreement, the modification or supplementation of the labor contract must be carried out by signing an annex to the labor contract or signing a new labor contract. <o:p></o:p></div>
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3. In case the two parties cannot reach an agreement on the modification or supplementation of the labor contract, they shall continue performing the labor contract already entered into. <o:p></o:p></div>
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<b>Article 36. Cases of termination of a labor contract<o:p></o:p></b></div>
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1. The labor contract expires, except the case specified in Clause 6, Article 192 of this Code.<o:p></o:p></div>
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2. The work stated in the labor contract has been completed.<o:p></o:p></div>
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3. Both parties agree to terminate the labor contract.<o:p></o:p></div>
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4. The employee fully meets the requirements on the time of payment of social insurance premiums and the age of retirement stated in Article 187 of this Code.<o:p></o:p></div>
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5. The employee is sentenced to imprisonment or death or is prohibited from performing the job stated in the labor contract under a legally effective judgment or ruling of a court.<o:p></o:p></div>
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6. The employee dies or is declared by a court to have lost civil act capacity, be missing or dead.<o:p></o:p></div>
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7. The individual employer dies or is declared by a court to have lost civil act capacity, be missing or dead; the institutional employer terminates operation.<o:p></o:p></div>
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8. The employee is dismissed under Clause 3, Article 125 of this Code.<o:p></o:p></div>
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9. The employee unilaterally terminates the labor contract under Article 37 of this Code.<o:p></o:p></div>
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10. The employer unilaterally terminates the labor contract under Article 38 of this Code; the employer lays off the employee due to structural or technological changes or because of economic reasons, merger, consolidation or division of the enterprise or cooperative.<o:p></o:p></div>
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<b>Article 37. The right of employees to unilaterally terminate labor contracts</b><o:p></o:p></div>
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1. An employee working under a definite-term labor contract, a seasonal labor contract or performing a certain job of under 12 months may unilaterally terminate the labor contract prior to its expiry in the following cases:<o:p></o:p></div>
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a/ He/she is not assigned to the job or workplace or is not given the working conditions as agreed in the labor contract;<o:p></o:p></div>
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b/ He/she is not paid in full or on time as agreed in the labor contract;<o:p></o:p></div>
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c/ He/she is maltreated, sexually harassed or is subject to forced labor;<o:p></o:p></div>
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d/ He/she is unable to continue performing the labor contract due to personal or family difficulties;<o:p></o:p></div>
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e/ He/she is elected to perform a full-time duty in a people-elected office or is appointed to hold a position in the state apparatus;<o:p></o:p></div>
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f/ A female employee who is pregnant and must take leave as prescribed by a competent health establishment; <o:p></o:p></div>
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g/ If he/she is sick or has an accident and remains unable to work after having received treatment for 90 consecutive days, in case he/she works under a definite-term labor contract, or for a quarter of the contract’s term, in case he/she works under a labor contract for a seasonal job or a specific job of under 12 months.<o:p></o:p></div>
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2. When unilaterally terminating the labor contract under Clause 1 of this Article, the employee shall inform such to the employer:<o:p></o:p></div>
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a/ At least 3 working days in advance, in the case specified at Point a, b, c or g, Clause 1 of this Article;<o:p></o:p></div>
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b/ At least 30 days in advance for a definite-term labor contract; at least 3 working days for a seasonal or work-specific labor or a specific job of under 12 months in the case specified at Point d or e, Clause 1 of this Article; <o:p></o:p></div>
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c/ In the case specified at Point f, Clause 1 of this Article, a prior notice should be given to the employer in accordance with Article 156 of this Code.<o:p></o:p></div>
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3. An employee working under an indefinite-term labor contract may unilaterally terminate the labor contract provided that he/she informs such to the employer at least 45 days in advance, except the case specified in Article 156 of this Code. <o:p></o:p></div>
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<b>Article 38. The right of employers to unilaterally terminate labor contracts <o:p></o:p></b></div>
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1. An employer may unilaterally terminate a labor contract in the following cases:<o:p></o:p></div>
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a/ The employee often fails to perform his/her job stated in the labor contract;<o:p></o:p></div>
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b/ The employee is sick or has an accident and remains unable to work after having received treatment for 12 consecutive months, in case he/she works under an indefinite-term labor contract, or for 6 consecutive months, in case he/she works under a definite-term labor contract, or more than half the term of the labor contract, in case he/she works under a labor contract for a seasonal job or a specific job of under 12 months. <o:p></o:p></div>
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When the employee’s health has recovered, he/she must be considered for continued entry into the labor contract; <o:p></o:p></div>
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c/ If, as a result of natural disaster, fire or another <i>force majeure</i>event as prescribed by law, the employer, though having applied every remedial measure, has to scale down production and cut jobs;<o:p></o:p></div>
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d/ The employee is absent from the workplace after the time limit specified in Article 33 of this Code.<o:p></o:p></div>
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2. When unilaterally terminating a labor contract, the employer shall notify the employee in advance:<o:p></o:p></div>
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a/ At least 45 days, for indefinite-term labor contracts;<o:p></o:p></div>
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b/ At least 30 days, for definite-term labor contracts;<o:p></o:p></div>
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c/ At least 3 working days, for seasonal or work-specific labor contracts of under 12 months as stipulated at Point b, Clause 1 of this Article.<o:p></o:p></div>
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<b>Article 39. Cases in which an employer is prohibited from unilaterally terminating a labor contract <o:p></o:p></b></div>
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1. The employee is sick or has a work accident or occupational disease and is being treated or nursed under the decision of a competent health establishment, except the case specified at Point b, Clause 1, Article 38 of this Code.<o:p></o:p></div>
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2. The employee is on annual leave, personal leave or any other types of leave permitted by the employer.<o:p></o:p></div>
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3. The employee is a female referred to in Clause 3, Article 155 of this Code.<o:p></o:p></div>
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4. The employee is on maternity leave in accordance with the Law on Social Insurance.<o:p></o:p></div>
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<b>Article 40. Cancellation of unilateral termination of a labor contract <o:p></o:p></b></div>
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Each party may cancel its unilateral termination of the labor contract at any time prior to the expiry of the time limit for prior notice by a written notification, provided that such cancellation is agreed by the other party.<o:p></o:p></div>
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<b>Article 41. Illegal unilateral termination of a labor contract <o:p></o:p></b></div>
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The unilateral termination of a labor contract is illegal in the cases which do not comply with Articles 37, 38 and 39 of this Code.<o:p></o:p></div>
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<b>Article 42. Obligations of an employer when unilaterally terminating a labor contract illegally <o:p></o:p></b></div>
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1. To reinstate the employee in accordance with the original labor contract; to pay the wage and social insurance and health insurance premiums for the period during which the employee was not allowed to work, plus at least 2 months’ wage in accordance with the labor contract. <o:p></o:p></div>
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2. In case the employee does not wish to return to work, in addition to the compensation stipulated in Clause 1 of this Article, the employer shall pay a severance allowance in accordance with Article 48 of this Code.<o:p></o:p></div>
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3. In case the employer does not want to reinstate the employee and the employee agrees, in addition to the compensation stipulated in Clause 1 of this Article and the severance allowance stipulated in Article 48 of this Code, the two parties shall negotiate on an additional compensation which must be at least equal to 2 months’ wage in accordance with the labor contract in order to terminate the labor contract.<o:p></o:p></div>
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4. In case the position or job agreed in the labor contract is no longer vacant and the employee still wishes to work, the employer shall pay the compensation stipulated in Clause 1 of this Article and both parties shall negotiate to modify and supplement the labor contract. <o:p></o:p></div>
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5. If violating the provision on the time of prior notice, the employer shall compensate the employee an amount equivalent to his/her wage for the working days without prior notice. <o:p></o:p></div>
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<b>Article 43. Obligations of an employee when unilaterally terminating a labor contract illegally<o:p></o:p></b></div>
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1. Not to be entitled to a severance allowance and to compensate the employer half of a month’s wage in accordance with the labor contract.<b><o:p></o:p></b></div>
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2. If violating the provision on the time of prior notice, to compensate the employer an amount equivalent to the employee’s wage for working days without prior notice. <o:p></o:p></div>
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3. To reimburse training costs to the employer in accordance with Article 62 of this Code<b><i>.</i></b><b><i><o:p></o:p></i></b></div>
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<b>Article 44. Obligations of an employer in case of changing structure, technology or economic reasons</b><o:p></o:p></div>
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1. In case there is a change in the structure or technology that affects the employment of many employees, the employer shall elaborate and implement a labor utilization plan in accordance with Article 46 of this Code. In case new jobs are created, priority must be given to re-training these employees for continued employment.<o:p></o:p></div>
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In case the employer cannot create new jobs and have to dismiss employees, the employer shall pay job-loss allowances to the employees in accordance with Article 49 of this Code.<o:p></o:p></div>
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2. In case more than one employee face the risk of unemployment for economic reasons, the employer shall elaborate and implement a labor utilization plan in accordance with Article 46 of this Code.<o:p></o:p></div>
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In case the employer cannot employ and have to dismiss employees, the employer shall pay job-loss allowances to the employees in accordance with Article 49 of this Code.<o:p></o:p></div>
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3. The dismissal of more than one employee in accordance with this Article may be implemented only after discussion with the representative organization of the grassroots-level employees’ collective and notification 30 days in advance to the provincial-level state management agency of labor.<o:p></o:p></div>
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<b>Article 45. Obligations of an employer in case of merger, consolidation, split or separation of enterprises or cooperatives<o:p></o:p></b></div>
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1. In case of merging, consolidating, splitting or separating an enterprise or a cooperative, the succeeding employer shall continue employing the existing workforce and modify and supplement the labor contracts.<o:p></o:p></div>
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In case the existing workforce cannot be fully employed, the succeeding employer shall elaborate and implement a labor utilization plan in accordance with Article 46 of this Code.<o:p></o:p></div>
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2. In case of transferring asset ownership or use rights of an enterprise, the preceding employer shall elaborate a labor utilization plan in accordance with Article 46 of this Code.<o:p></o:p></div>
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3. In case of dismissing an employee in accordance with this Article, the employer shall pay a job-loss allowance to the employee in accordance with Article 49 of this Code.<o:p></o:p></div>
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<b>Article 46. Labor utilization plan<o:p></o:p></b></div>
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1. A labor utilization plan must have the following principal contents: <o:p></o:p></div>
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a/ The lists and numbers of employees to be further employed and employees to be re-trained for continued employment; <o:p></o:p></div>
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b/ The list and number of employees to be retired;<o:p></o:p></div>
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c/ The lists and numbers of employees to be assigned part-time jobs and those to terminate their labor contracts;<o:p></o:p></div>
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d/ Measures and financial sources for implementing the plan.<o:p></o:p></div>
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2. The labor utilization plan must be elaborated with the participation of the representative organization of the grassroots-level employees’ collective.<o:p></o:p></div>
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<b>Article 47.</b><b>Responsibilities of an employer in case of terminating labor contracts<o:p></o:p></b></div>
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1. At least 15 days before the date of expiry of a definite-term labor contract, the employer shall give a written notice of the time of termination of the contract to the employee concerned.<o:p></o:p></div>
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2. Within 7 working days after termination of a labor contract, the two parties shall make all payments related to the interests of each party; in special cases, this time limit may be extended but must not exceed 30 days.<o:p></o:p></div>
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3. The employer shall complete the confirmation procedure and return the social insurance book and other papers of the employee which are kept by the employer. <o:p></o:p></div>
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4. In case an enterprise or a cooperative has its operation terminated, is dissolved or goes bankrupt, the payment of wages, severance allowances, social insurance, health insurance, unemployment insurance and other benefits of its employees according to the collective labor agreement and signed labor contracts will be prioritized.<o:p></o:p></div>
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<b>Article 48. Severance allowance<o:p></o:p></b></div>
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1. In case a labor contract terminates in accordance with Clause 1, 2, 3, 5, 6, 7, 9 or 10, Article 36 of this Code, the employer shall pay a severance allowance to the employee who has worked regularly for full 12 months or longer at the rate of half of a month’s wage for each working year. <o:p></o:p></div>
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2. The working period used for the calculation of severance allowance is the total period during which the employee actually works for the employer minus the period during which the employee benefits from unemployment insurance in accordance with the Law on Social Insurance, and the working period for which the employee has received severance allowance from the employer.<o:p></o:p></div>
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3. The wage used for the calculation of severance allowance is the average wage in accordance with the labor contract during 6 months preceding the time the employee loses his/her work.<o:p></o:p></div>
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<b>Article 49. Job-loss allowance<o:p></o:p></b></div>
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1. An employer shall pay a job-loss allowance to an employee who loses his/her job under Article 44 or 45 of this Code and has worked regularly for the employer for 12 months or longer. The job-loss allowance is equal to 1 month’s wage for each working year, but must not be lower than 2 months’ wage. <o:p></o:p></div>
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2. The working period used for the calculation of job-loss allowance is the total time during which the employee actually works for the employer minus the time during which the employee benefits from unemployment insurance in accordance with the Law of Social Insurance and the working period for which the employer has paid a severance allowance to the employee.<o:p></o:p></div>
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3. The wage used for the calculation of job-loss allowance is the average wage in accordance with the labor contract during 6 months preceding the time the employee loses his/her job.<b> </b><o:p></o:p></div>
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<b>Section 4<o:p></o:p></b></div>
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<b>INVALID LABOR CONTRACTS<o:p></o:p></b></div>
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<b>Article 50. Invalid labor contracts<o:p></o:p></b></div>
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1. A labor contract is wholly invalid in one of the following cases:<o:p></o:p></div>
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a/ The whole contents of the labor contract are illegal;<o:p></o:p></div>
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b/ The labor contract is signed by an incompetent person;<o:p></o:p></div>
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c/ The job agreed upon in the labor contract is prohibited by law;<o:p></o:p></div>
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d/ The contents of the labor contract limit or prevent the employee from exercising the right to establish and join trade unions and participate in trade union activities.<o:p></o:p></div>
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2. A labor contract is partially invalid when one of its contents is illegal but does not affect the remaining contents of the labor contract.<o:p></o:p></div>
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3. In case part or the whole of the labor contract provides the employee’s benefits lower than those provided by the labor law, internal labor regulations and collective labor agreement that are currently effective or the contents of the labor contract limit other rights of the employee, such part or the whole of the labor contract is invalid.<o:p></o:p></div>
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<b>Article 51. Competence to declare labor contract to be invalid</b><o:p></o:p></div>
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1. The labor inspectorates and people’s courts are competent to declare labor contracts to be invalid.<o:p></o:p></div>
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2. The Government shall provide the order and procedures for labor inspectorates to declare labor contracts to be invalid.<o:p></o:p></div>
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<b>Article 52. Handling of invalid labor contracts<o:p></o:p></b></div>
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1. A labor contract which is declared to be partially invalid will be handled as follows:<o:p></o:p></div>
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a/ The rights, obligations and benefits of the parties must be settled according to the collective labor agreements or the provisions of law;<o:p></o:p></div>
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b/ The invalid part of the labor contract must be modified and supplemented to conform with the collective labor agreement or the labor law.<o:p></o:p></div>
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2. A labor contract which is declared to be wholly invalid will be handled as follows:<o:p></o:p></div>
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a/ In case it is signed by an incompetent person as specified at Point b, Clause 1, Article 50 of this Code, the state management agency of labor shall guide the parties to re-sign it;<o:p></o:p></div>
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b/ The rights, obligations and benefits of the employee will be settled in accordance with law.<o:p></o:p></div>
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3. The Government shall detail this Article.<o:p></o:p></div>
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<b>Section 5<o:p></o:p></b></div>
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<b>LABOR LEASE <o:p></o:p></b></div>
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<b>Article 53. Labor lease<o:p></o:p></b></div>
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1. Labor lease means that an enterprise licensed for labor lease recruits an employee to work for another employer and the employee is managed by the hiring employer while still maintaining industrial relations with the leasing enterprise.<o:p></o:p></div>
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2. Labor lease is a conditional business line applicable only to certain jobs.<o:p></o:p></div>
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<b>Article 54. Labor leasing enterprises <o:p></o:p></b></div>
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1. A labor leasing enterprise shall pay a deposit and obtain a license for labor lease.<o:p></o:p></div>
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2. The duration of labor lease must not exceed 12 months.<o:p></o:p></div>
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3. The Government shall provide the licensing of labor lease, the payment of deposits and the list of jobs allowed for labor lease. <o:p></o:p></div>
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<b>Article 55. Labor leasing contract<o:p></o:p></b></div>
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1. The labor leasing enterprise and the hiring party shall sign a written labor leasing contract, which is made in 2 copies, each to be kept by one party.<o:p></o:p></div>
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2. A labor leasing contract must contain the following principal contents:<o:p></o:p></div>
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a/ Location of the workplace, working position for the leased employee, detailed description of the job and specific requirements for the leased employee;<o:p></o:p></div>
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b/ Duration of the lease; the starting time of the lease;<o:p></o:p></div>
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c/ Working time, rest time, occupational safety and hygiene conditions at the workplace;<o:p></o:p></div>
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d/ Obligations of each party toward the leased employee.<o:p></o:p></div>
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3. The labor leasing contract must not contain any agreement on the rights and benefits of the employee that are less favorable than those agreed upon in the labor contract signed between the employee and the labor leasing enterprise.<o:p></o:p></div>
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<b>Article 56. Rights and obligations of a labor leasing enterprise<o:p></o:p></b></div>
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1. To ensure supply of a skilled employee who meets the requirements of the hiring party and the labor contract signed with the employee.<o:p></o:p></div>
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2. To inform the leased employee of the contents of the labor leasing contract.<o:p></o:p></div>
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3. To sign a labor contract with the employee in accordance with this Code. <o:p></o:p></div>
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4. To provide the hiring party with a brief personal record of the leased employee and his/her demands.<o:p></o:p></div>
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5. To perform the obligations of an employer in accordance with this Code; to pay wage, wage for public holidays and annual leaves, wage of work suspension, severance allowance, job-loss allowance; compulsory social insurance, health insurance and unemployment insurance premiums for the employee in accordance with law. <o:p></o:p></div>
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To ensure that the wage of the leased employee is not lower than that of a normal employee of the hiring party who has the same qualification and performs the same job or job of equal value.<o:p></o:p></div>
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6. To make a dossier stating the number of leased employees, the hiring party and leasing charges, and report them to the provincial-level state management agency of labor.<o:p></o:p></div>
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7. To discipline leased employees who are returned by the hiring party for their violations of labor discipline. <o:p></o:p></div>
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<b>Article 57. Rights and obligations of the hiring party<o:p></o:p></b></div>
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1. To inform and guide the leased employee to understand its internal working regulations and other regulations.<o:p></o:p></div>
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2. Not to discriminate between the leased employee and its own employees regarding working conditions.<o:p></o:p></div>
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3. To negotiate with the leased employee on working at night or overtime when such working is not included in the labor leasing contract.<o:p></o:p></div>
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4. Not to sub-lease the leased employee.<o:p></o:p></div>
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5. To negotiate with the leased employee and the labor leasing enterprise in order to officially employ this employee in case the labor contract between the leased employee and the labor leasing enterprise have not yet expired.<o:p></o:p></div>
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6. To return to the labor leasing enterprise the leased employee who fails to meet the requirements as agreed or who violates labor discipline.<o:p></o:p></div>
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7. To provide evidence of the leased employee’s violation of labor discipline for the labor leasing enterprise to consider and discipline such employee.<o:p></o:p></div>
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<b>Article 58. Rights and obligations of a leased employee <o:p></o:p></b></div>
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1. To perform the job under the labor contract signed with the labor leasing enterprise.<o:p></o:p></div>
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2. To comply with the internal labor regulations, labor discipline, the lawful management and the collective labor agreement of the hiring party.<o:p></o:p></div>
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3. To be paid with a wage not lower than that of employees of the hiring party who have the same qualification and perform the same job or job of equal value.<o:p></o:p></div>
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4. To lodge a complaint with the labor leasing enterprise when the hiring party violates agreements in the labor leasing contract. <o:p></o:p></div>
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5. To exercise the right to unilaterally terminate the labor contract with the labor leasing enterprise in accordance with Article 37 of this Code.<o:p></o:p></div>
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6. To negotiate to sign a labor contract with the hiring party after terminating the labor contract with the labor leasing enterprise.<o:p></o:p></div>
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<b>Chapter IV<o:p></o:p></b></div>
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<b>APPRENTICESHIP, TRAINING AND RETRAINING FOR VOCATIONAL QUALIFICATION AND SKILL IMPROVEMENT<o:p></o:p></b></div>
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<b>Article 59. Apprenticeship and vocational training <o:p></o:p></b></div>
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1. An employee is entitled to choose an occupation and apprenticeship at a workplace which is appropriate to his/her employment demand.<o:p></o:p></div>
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2. The State encourages any eligible employer to establish a vocational training center or open vocational training classes at the workplace in order to train and retrain for improving occupational qualifications and skills for its current employees and providing vocational training for other apprentices in accordance with the law on vocational training. <o:p></o:p></div>
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<b>Article 60. Responsibilities of an employer for training and retraining for vocational qualification and skill improvement <o:p></o:p></b></div>
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1. An employer shall prepare annual training plans and budgets and organize training for improving vocational qualifications and skills for his/her current employees and training for employees before switching them to perform other jobs.<o:p></o:p></div>
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2. An employer shall report on the results of vocational qualification and skill improvement training to the provincial-level state management agency of labor in its annual report on labor.<o:p></o:p></div>
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<b>Article 61. Apprenticeship and on-the-job training to work for the employer <o:p></o:p></b></div>
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1. An employer that recruits apprentices or on-the-job trainees to work for the employer does not have to register such vocational training activity and may not collect tuition fees. <o:p></o:p></div>
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In this case an apprentice or on-the-job trainee must be at least full 14 years old and have appropriate health conditions required by the relevant occupation, except for some occupations specified by the Ministry of Labor, War Invalids and Social Affairs.<b><i><o:p></o:p></i></b></div>
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The two parties shall enter into a vocational training contract, which must be made in 2 copies, each to be kept by one party. <o:p></o:p></div>
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2. During the period of apprenticeship or on-the-job training, if the apprentice or the on-the-job trainee directly makes, or participates in the making of, qualified<b></b>products, he/she must be paid with a wage by the employer at a level agreed by the two parties.<o:p></o:p></div>
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3. Upon the expiry of the apprenticeship or on-the-job training period, the two parties shall enter into a labor contract in accordance with this Code.<o:p></o:p></div>
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4. The employer shall create conditions for the employee to take vocational skill assessment exams in order to get a national vocational skills certificate.<o:p></o:p></div>
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<b>Article 62. Vocational training contract between an employer and an employee and job training expenses <o:p></o:p></b></div>
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1. The two parties shall enter into a vocational training contract in case the employee will be trained for vocational qualification and skill improvement or re-trained at home or abroad with the employer’s fund, including the fund donated by the employer’s partner.<o:p></o:p></div>
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A vocational training contract must be made in 2 copies, each to be kept by one party.<o:p></o:p></div>
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2. A vocational training contract must have the following principal contents: <o:p></o:p></div>
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a/ The trained occupation; <o:p></o:p></div>
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b/ Training venue; training period;<o:p></o:p></div>
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c/ Training expenses; <o:p></o:p></div>
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d/ The period during which the employee commits to working for the employer after training; <o:p></o:p></div>
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e/ Responsibility to reimburse training expenses;<o:p></o:p></div>
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f/ Responsibilities of the employer.<o:p></o:p></div>
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3. Training expenses are those accompanied by valid documents on payment for trainers, training materials, training venues, machinery and equipment, practicing materials, support for learners and wages and social insurance and health insurance premiums paid for learners during the training. In case an employee is sent to a foreign country for training, training expenses also include travel and living expenses during the period of overseas stay.<o:p></o:p></div>
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<b>Chapter V<o:p></o:p></b></div>
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<b>DIALOGUE AT WORKPLACE, COLLECTIVE BARGAINING, COLLECTIVE LABOR AGREEMENTS<o:p></o:p></b></div>
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<b>Section 1<o:p></o:p></b></div>
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<b>DIALOGUE AT WORKPLACE<o:p></o:p></b></div>
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<b>Article 63. Purposes and forms of dialogue at workplace <o:p></o:p></b></div>
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1. Dialogue at workplace aims at sharing information and strengthening understanding between employers and employees for the building of industrial relations at workplace.<o:p></o:p></div>
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2. Dialogue at workplace is conducted through direct communication between employees and employers or between the representatives of the employees’ collectives and employers, ensuring the implementation of the regulations on grassroots-level democracy.<o:p></o:p></div>
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3. Employers and employees are obliged to implement the regulations on grassroots-level democracy at workplace in accordance with the Government’s regulations.<o:p></o:p></div>
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<b>Article 64. Issues of dialogue at workplace <o:p></o:p></b></div>
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1. Production and business situation of the employer.<o:p></o:p></div>
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2. Performance of labor contracts, collective labor agreement, internal regulations and other commitments and agreements at workplace. <o:p></o:p></div>
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3. Working conditions.<o:p></o:p></div>
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4. Requests of individual employees and the employees’ collective to the employer. <o:p></o:p></div>
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5. Requests of the employer to individual employees and the employees’ collective. <o:p></o:p></div>
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6. Other issues which concern the two parties.<o:p></o:p></div>
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<b>Article 65. Conducting of dialogue at workplace</b><o:p></o:p></div>
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1. Dialogue at workplace must be conducted once every 3 months or at the request of either party.<o:p></o:p></div>
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2. Employers are obliged to arrange venue and other physical conditions for dialogue at workplace.<o:p></o:p></div>
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<b>Section 2<o:p></o:p></b></div>
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<b>COLLECTIVE BARGAINING<o:p></o:p></b></div>
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<b>Article 66. Purposes of collective bargaining<o:p></o:p></b></div>
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Collective bargaining is the discussion and negotiation between the employees’ collective and the employer in order to:<o:p></o:p></div>
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1. Build harmonious, stable and progressive industrial relations; <o:p></o:p></div>
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2. Establish new working conditions as a basis for the signing of the collective labor agreement; <o:p></o:p></div>
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3. Resolve problems and difficulties in the exercise of rights and performance of obligations by each party in industrial relations.<o:p></o:p></div>
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<b>Article 67. Principles of collective bargaining<o:p></o:p></b></div>
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1. Collective bargaining must be carried out on the principles of good faith, equality, cooperativeness, publicity and transparency. <o:p></o:p></div>
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2. Collective bargaining must be carried out on a periodical or unexpected basis. <o:p></o:p></div>
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3. Collective bargaining must be carried out at a place agreed upon by two parties. <o:p></o:p></div>
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<b>Article 68. The right to request collective bargaining<o:p></o:p></b></div>
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1. Each party may request collective bargaining and the requested party may not refuse the bargaining. Within 7 working days from the date the request is received, the parties shall agree on the time for opening a bargaining meeting. <o:p></o:p></div>
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2. In case either party cannot participate in the bargaining meeting at the time as agreed upon, it may request to postpone the bargaining for a maximum of 30 days counted from the date of receipt of the request for collective bargaining. <o:p></o:p></div>
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3. In case one party refuses the bargaining or does not conduct the bargaining within the time limit stated in this Article, the other party may carry out the procedures to request labor dispute settlement in accordance with law.<o:p></o:p></div>
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<b>Article 69. Representatives for collective bargaining<o:p></o:p></b></div>
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1. Representatives for collective bargaining are provided as follows:<o:p></o:p></div>
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a/ The representative for the employees’ collective in collective bargaining at the enterprise level is the representative organization of the grassroots-level employees’ collective; the representative for the employees’ collective in collective bargaining at sectoral level is the representative of the executive committee of the sectoral trade union;<o:p></o:p></div>
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b/ The representative of the employer in collective bargaining at the enterprise level is the employer or a representative of the employer; the representative on the employer’s side in collective bargaining at the sectoral level is the representative of the sectoral employers’ representative organization. <o:p></o:p></div>
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2. The number of persons of each party to attend a bargaining meeting must be agreed by the two parties.<o:p></o:p></div>
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<b>Article 70. Issues for collective bargaining<o:p></o:p></b></div>
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1. Wages, bonuses, allowances and pay rise. <o:p></o:p></div>
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2. Working time, rest time, overtime work, mid-shift breaks.<o:p></o:p></div>
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3. Ensuring employment for employees. <o:p></o:p></div>
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4. Ensuring occupational safety and hygiene; implementation of the internal working regulations. <o:p></o:p></div>
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5. Other issues that concern the two parties.<o:p></o:p></div>
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<b>Article 71. Process of collective bargaining<o:p></o:p></b></div>
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1. The process of preparation for collective bargaining is provided as follows:<o:p></o:p></div>
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a/ At least 10 days before a collective bargaining meeting, at the request of the employees’ collective, the employer shall provide information about the production and business situation, except business and technology secrets of the employer; <o:p></o:p></div>
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b/ Collection of comments of the employees’ collective.<o:p></o:p></div>
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The bargaining representative of the employees’ collective shall directly collect comments of the employees’ collective or indirectly through a conference of employees’ delegates on the employees’ proposals to the employer and the employer’s proposals to the employees’ collective;<o:p></o:p></div>
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c/ Notification of issues for collective bargaining.<o:p></o:p></div>
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At least 5 working days before the commencement of the bargaining meeting, the party that requests collective bargaining shall notify the other party of the proposed issues for collective bargaining.<o:p></o:p></div>
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2. The process of conducting collective bargaining is provided as follows:<o:p></o:p></div>
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a/ Organization of a collective bargaining meeting.<o:p></o:p></div>
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The employer shall hold a collective bargaining meeting at the time and venue agreed by the two parties.<o:p></o:p></div>
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Collective bargaining meetings must be recorded in minutes which must specify issues that have been agreed upon by the two parties, the tentative time for signing an agreement on the agreed issues; and issues on which opinions remain divergent.<o:p></o:p></div>
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b/ Minutes of collective bargaining meetings must be signed by the representative of the employees’ collective, the employer and the preparer of the minutes.<o:p></o:p></div>
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3. Within 15 days after the end of a collective bargaining meeting, the bargaining representative of the employees’ collective shall publicly announce the minutes of the meeting to the employees’ collective for information and collect votes of the employees’ collective on the agreed issues. <o:p></o:p></div>
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4. In case the negotiation does not succeed, either party may continue requesting bargaining or carry out the procedures for labor dispute settlement in accordance with this Code.<o:p></o:p></div>
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<b>Article 72. Responsibilities of the trade union, the employer’s representative organization and the state management agency of labor in collective bargaining<o:p></o:p></b></div>
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1. To organize training in collective bargaining skills for persons to participate in collective bargaining.<o:p></o:p></div>
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2. To participate in collective bargaining meetings if requested by either party to the collective bargaining. <o:p></o:p></div>
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3. To provide and exchange information relating to the collective bargaining.<o:p></o:p></div>
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<b>Section 3<o:p></o:p></b></div>
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<b>COLLECTIVE LABOR AGREEMENTS<o:p></o:p></b></div>
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<b>Article 73. Collective labor agreements<o:p></o:p></b></div>
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1. Collective labor agreement is a written agreement between the employees’ collective and the employer on working conditions which have been agreed upon by the two sides through collective bargaining.<o:p></o:p></div>
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Collective labor agreements include enterprise-level collective labor agreement, sectoral-level collective labor agreement and other types of collective labor agreement as stipulated by the Government.<o:p></o:p></div>
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2. The content of a collective labor agreement must not be against the labor law and must be more favorable for the employees than what is provided by law.<o:p></o:p></div>
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<b>Article 74. Signing of a collective labor agreement<o:p></o:p></b></div>
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1. A collective labor agreement is signed by the representative of the employees’ collective and the employer or the representative of the employer. <o:p></o:p></div>
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2. A collective labor agreement may be signed only when the parties have reached the agreement at the collective bargaining meetings and: <o:p></o:p></div>
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a/ Over 50% of the members of the employees’ collective vote for the issues for collective bargaining, in case of signing an enterprise-level collective labor agreement;<o:p></o:p></div>
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b/ Over 50% of the representatives of the executive committee of the grassroots-level trade union or the immediate higher-level trade union vote for the issues for collective bargaining, in case of signing a sectoral-level collective labor agreement;<o:p></o:p></div>
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c/ For other types of collective labor agreement, the Government’s regulations must be complied with.<o:p></o:p></div>
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3. Once the collective labor agreement is signed, the employer shall inform it to all of his/her employees.<o:p></o:p></div>
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<b>Article 75. Sending of the collective labor agreement to state management agencies<o:p></o:p></b></div>
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Within 10 working days from the date of signing, the employer or the employer’s representative shall send a copy of the collective labor agreement to: <o:p></o:p></div>
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1. The provincial-level state management agency of labor, for enterprise-level collective labor agreements.<o:p></o:p></div>
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2. The Ministry of Labor, War Invalids and Social Affairs, for sectoral-level collective labor agreements and other types of collective labor agreement.<o:p></o:p></div>
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<b>Article 76. Effective date of a collective labor agreement<o:p></o:p></b></div>
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The effective date of a collective labor agreement must be indicated in the agreement. In case the effective date is not indicated in the agreement, the effective date is the date of its signing.<o:p></o:p></div>
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<b>Article 77. Modification and supplementation of a collective labor agreement<o:p></o:p></b></div>
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1. The parties may modify and supplement the collective labor agreement within the following time limit:<o:p></o:p></div>
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a/ After 3 months of implementation, if the collective labor agreement has an effective duration of under 1 year;<o:p></o:p></div>
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b/ After 6 months of implementation, if the collective labor agreement has an effective duration of between 1 year and 3 years. <o:p></o:p></div>
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2. In case there are changes in legal provisions that make the collective labor agreement no longer conform to the law, the two parties shall modify and supplement the collective labor agreement within 15 days after the changed legal provisions take effect. <o:p></o:p></div>
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Pending the modification and supplementation of the collective labor agreement, the rights and interests of the employees comply with the provisions of law.<o:p></o:p></div>
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3. The modification and supplementation of a collective labor agreement must be made as for the signing of a collective labor agreement.<o:p></o:p></div>
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<b>Article 78. Invalid collective labor agreement<o:p></o:p></b></div>
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1. A collective labor agreement is partially invalid if one or more of its contents is/are contrary to law.<o:p></o:p></div>
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2. A collective labor agreement is wholly invalid in any of the following cases:<o:p></o:p></div>
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a/ The whole content of the agreement is contrary to law;<o:p></o:p></div>
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b/ The agreement is signed by an incompetent person;<o:p></o:p></div>
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c/ The signing of the agreement did not follow the prescribed collective bargaining process.<o:p></o:p></div>
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<b>Article 79. Competence to declare a collective labor agreement to be invalid<o:p></o:p></b></div>
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People’s courts have competence to declare collective labor agreements to be invalid. <o:p></o:p></div>
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<b>Article 80. Handling of an invalid collective labor agreement<o:p></o:p></b></div>
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When a collective labor agreement is declared to be invalid, the rights, obligations and interests of the parties in the invalid part(s) must be addressed in accordance with law and lawful agreements in labor contracts.<o:p></o:p></div>
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<b>Article 81. Expiry of a collective labor agreement<o:p></o:p></b></div>
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Within 3 months before the expiry of a collective labor agreement, the two parties may bargain an extension of the duration of the collective labor agreement or enter into a new one. <o:p></o:p></div>
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In case the collective labor agreement expires during the bargaining process, it must continue to be implemented for maximum 60 days. <o:p></o:p></div>
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<b>Article 82. Expenses for collective bargaining and signing of collective labor agreements <o:p></o:p></b></div>
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All expenses for bargaining, signing, modification, supplementation, sending and announcement of a collective labor agreement must be covered by the employer.<o:p></o:p></div>
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<b>Section 4<o:p></o:p></b></div>
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<b>ENTERPRISE-LEVEL COLLECTIVE LABOR AGREEMENTS<o:p></o:p></b></div>
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<b>Article 83. Signing of an enterprise-level collective labor agreement</b> <b><o:p></o:p></b></div>
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1. Persons to sign an enterprise-level collective labor agreement are provided as follows:<o:p></o:p></div>
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a/ A representative of the grassroots-level employees’ collective, for the employees’ collective’s side;<o:p></o:p></div>
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b/ The employer or a representative of the employer, for the employer’s side.<o:p></o:p></div>
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2. An enterprise-level collective labor agreement must be made in 5 copies, of which: <o:p></o:p></div>
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a/ Two copies must be kept by the two sides;<o:p></o:p></div>
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b/ One copy must be sent to the state agency specified in Article 75 of this Code;<o:p></o:p></div>
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c/ One copy must be sent to the intermediate higher-level trade union, and one copy to the employers’ representative organization in which the employer is a member. <o:p></o:p></div>
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<b>Article 84. Implementation of an enterprise-level collective labor agreement<o:p></o:p></b></div>
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1. The employer and employees, including new employees who are employed after the collective labor agreement takes effect, shall fully implement the agreement.<o:p></o:p></div>
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2. In case the rights, obligations and interests of the parties stipulated in a labor contract signed before a collective labor agreement takes effect are less favorable than those provided in the collective labor agreement, the provisions of the collective labor agreement apply. Labor regulations of the employer which do not comply with the collective labor agreement must be amended to be consistent with the collective labor agreement within 15 days after the collective labor agreement takes effect.<o:p></o:p></div>
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3. In case a party considers that the other party does not perform fully or violates the collective labor agreement, the former may request full compliance with the agreement by the latter, and both parties shall jointly consider and resolve the issue. In case of failure to resolve the issue, either party may request settlement of the collective labor dispute in accordance with law.<o:p></o:p></div>
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<b>Article 85. Validity duration of an enterprise-level collective labor agreement<o:p></o:p></b></div>
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An enterprise-level collective labor agreement has a validity duration of between 1 year and 3 years. For an enterprise which signs a collective labor agreement for the first time, the validity duration of this agreement can be under 1 year. <o:p></o:p></div>
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<b>Article 86. Implementation of a collective labor agreement in case of transfer of ownership, right of management, right of use of an enterprise, merger, consolidation, split or separation of an enterprise</b><o:p></o:p></div>
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1. In case of transfer of ownership, the right to manage, or the right to use an enterprise or merger, consolidation, split or separation of an enterprise, the succeeding employer and the representative of the employees’ collective shall base on the labor utilization plan to consider choosing whether to continue the implementation of or modify and supplement the old collective labor agreement, or enter into a new one.<o:p></o:p></div>
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2. In case the validity of a collective labor agreement is terminated because the employer ceases its operation, the interests of employees must be settled in accordance with the labor law.<o:p></o:p></div>
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<b>Section 5<o:p></o:p></b></div>
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<b>SECTORAL-LEVEL COLLECTIVE LABOR AGREEMENTS<o:p></o:p></b></div>
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<b>Article 87. Signing of a sectoral-level collective labor agreement<o:p></o:p></b></div>
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1. Representatives to sign a sectoral-level collective labor agreement are provided as follows:<o:p></o:p></div>
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a/ The representative of the employees’ collective is the chairperson of the sectoral-level trade union;<o:p></o:p></div>
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b/ The representative of the employer is the representative of the employers’ representative organization who has participated in the sectoral-level collective bargaining. <o:p></o:p></div>
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2. A sectoral-level collective labor agreement must be made in 4 copies, of which: <o:p></o:p></div>
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a/ Two copies must be kept by the two parties; <o:p></o:p></div>
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b/ One copy must be sent to the state agency specified in Article 75 of this Code;<o:p></o:p></div>
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c/ One copy must be sent to the intermediate higher-level trade union.<o:p></o:p></div>
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<b>Article 88. Relationship between enterprise-level and sectoral-level collective labor agreements</b><o:p></o:p></div>
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1. In case the contents of the enterprise-level collective labor agreement or other regulations of the employer on rights, obligations and lawful interests of employees in the enterprise are less favorable than the relevant provisions of the sectoral-level collective labor agreement, the enterprise-level collective labor agreement must be modified and supplemented accordingly within 3 months after the sectoral-level collective labor agreement takes effect. <o:p></o:p></div>
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2. An enterprise subject to a sectoral-level collective labor agreement which has not yet elaborated its own collective labor agreement may elaborate its own collective labor agreement with terms more favorable for employees than those of the sectoral-level collective labor agreement.<o:p></o:p></div>
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3. Enterprises within a sector which have not acceded to the sectoral-level collective labor agreement are encouraged to implement the sectoral-level collective labor agreement.<o:p></o:p></div>
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<b>Article 89. Validity duration of a sectoral-level collective labor agreement<o:p></o:p></b></div>
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A sectoral-level collective labor agreement has a validity duration of between 1 year and 3 years.<o:p></o:p></div>
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<b>Chapter VI<o:p></o:p></b></div>
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<b>WAGES<o:p></o:p></b></div>
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<b>Article 90. Wages <o:p></o:p></b></div>
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1. Wage is a monetary amount which is paid by an employer to an employee to do a job as agreed by the two parties.<o:p></o:p></div>
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Wage includes a wage amount which is based on the work or title, wage allowance(s) and other additional payments.<o:p></o:p></div>
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An employee’s wage must not be lower than the minimum wage set by the Government.<o:p></o:p></div>
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2. A wage must be paid to an employee based on labor productivity and quality of the work performed. <o:p></o:p></div>
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3. An employer shall pay equal wages without gender-based discrimination to employees doing a job of equal value.<o:p></o:p></div>
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<b>Article 91. Minimum wage<o:p></o:p></b></div>
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1. Minimum wage is the lowest payment for an employee who performs the simplest job in normal working conditions and must ensure the employee’s minimum living needs and his/her family.<o:p></o:p></div>
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The minimum wage must be determined on a monthly, daily and hourly basis by region or sector.<o:p></o:p></div>
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2. Based on the minimum living needs of an employee and his/her family, the social and economic conditions and wage level in the labor market, the Government shall announce the regional minimum wage based on the recommendations of the National Wage Council.<o:p></o:p></div>
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3. The sectoral minimum wage must be determined through collective bargaining within the sector and recorded in the sectoral-level collective labor agreement but must not be lower than the regional minimum wage announced by the Government. <o:p></o:p></div>
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<b>Article 92. The National Wage Council<o:p></o:p></b></div>
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1. The National Wage Council is an advisory body of the Government, which is composed of representatives of the Ministry of Labor, War Invalids and Social Affairs, Vietnam General Confederation of Labor and the central employers’ representative organization.<o:p></o:p></div>
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2. The Government shall specify the functions, tasks and organizational structure of the National Wage Council.<o:p></o:p></div>
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<b>Article 93. Formulation of wage scales, wage tables and determination of labor norms<o:p></o:p></b></div>
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1. Based on the principles of formulation of wage scales, wage tables and labor norms stipulated by the Government, an employer shall formulate the wage scale, wage table and labor norms for use as the basis to employ and use labor, to negotiate wage levels in labor contracts, and to pay wages to employees.<o:p></o:p></div>
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2. When formulating the wage scale, wage table and labor norms, an employer shall consult the representative organization of the grassroots-level employees’ collective and publish this information at the workplace of the employees before implementation, and concurrently send them to the district-level state management agency of labor of the locality in which the employer’s production and business establishments are located. <o:p></o:p></div>
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<b>Article 94. Forms of wage payment<o:p></o:p></b></div>
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1. An employer may select the form of wage payment based on working time, products or piecework. The selected form of wage payment must be maintained for a certain period of time. Any change in the form of payment must be informed by the employer to the employee at least 10 days in advance.<o:p></o:p></div>
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2. Wage may be paid by cash or via the employee’s personal account opened at a bank. In case the wage is paid into the bank account, the employer shall negotiate with the employee on any fees related to the opening and maintenance of the account.<o:p></o:p></div>
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<b>Article 95. Wage payment period <o:p></o:p></b></div>
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1. Employees enjoying hourly, daily or weekly wages must be paid after the working hour, day or week or paid in a lump sum as agreed by the two parties, provided that wages are paid in a lump sum at least every 15 days.<o:p></o:p></div>
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2. Employees enjoying monthly wages must be paid once a month or once every half of the month.<b><i><o:p></o:p></i></b></div>
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3.<b><i></i></b>Employees enjoying wages based on products or piecework must be paid as agreed by the two parties; if the work is to be performed in a number of months, each month, the employee must be given an advance wage according to the volume of work completed in the month.<o:p></o:p></div>
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<b>Article 96. Principles of wage payment<o:p></o:p></b></div>
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An employee must be paid with a full wage in a direct and timely manner. <o:p></o:p></div>
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In special cases in which an employer cannot pay a wage on time to an employee, the employer may not postpone the payment for more than 1 month and shall pay the employee with an additional amount at least equal to the deposit interest rate announced by the State Bank of Vietnam at the time of wage payment.<o:p></o:p></div>
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<b>Article 97. Wage for overtime work and night work<o:p></o:p></b></div>
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1. An employee who performs overtime work must be paid according to the wage unit or wage for his/her current job as follows:<o:p></o:p></div>
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a/ On normal days, at least equal to 150%;<o:p></o:p></div>
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b/ On weekends, at least equal to 200%;<o:p></o:p></div>
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c/ On public holidays and paid leave days, at least equal to 300%, excluding the wage for public holidays and paid leave days of employees who receive daily wages.<o:p></o:p></div>
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2. An employee who performs night work must be paid with an additional amount at least equal to 30% of the wage calculated according to the wage unit or the wage for a job performed during normal workdays.<o:p></o:p></div>
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3. An employee who performs overtime work at night must be paid under Clauses 1 and 2 of this Article. He/she must be paid with an additional amount equal to 20% of the wage calculated according to the wage unit or the wage for a job performed during daytime.<o:p></o:p></div>
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<b>Article 98. Wage in case of work suspension<o:p></o:p></b></div>
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In case an employee has to suspend working, he/she shall be paid as follows:<o:p></o:p></div>
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1. If due to the fault of the employer, the employee is entitled to payment of the full wage;<o:p></o:p></div>
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2. If due to his/her fault, he/she is not entitled to payment of wage; other employees in the same unit who also have to suspend the work are entitled to the wages as agreed upon by the two parties, provided that those wages are not lower than the regional minimum wage stipulated by the Government;<o:p></o:p></div>
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3. If due to power or water incidents rather than the fault of the employer, employees or for other objective reasons such as natural calamity, fire, dangerous epidemic, enemy sabotage, relocation of the operation place upon request of a competent state agency, or for economic reasons, the wage for work suspension must be agreed by the two parties but must not be lower than the regional minimum wage stipulated by the Government.<o:p></o:p></div>
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<b>Article 99. Payment of wage via foreman</b><o:p></o:p></div>
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1. In case foremen or similar intermediary persons are used, the employer who is the principal owner must have a list and addresses of these people together with a list of employees working with them, and must ensure that they comply with the law on wage payment and occupational safety and hygiene. <o:p></o:p></div>
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2. In case a foreman or similar intermediary person fails to pay wages or pays insufficient wages and fails to ensure other interests of employees, the employer who is the principal owner shall pay wages to, and to ensure such interests of, the employees. <o:p></o:p></div>
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In this case, the employer who is the principal owner may request compensation from the foreman or similar intermediary person, or request a competent state agency to resolve the dispute in accordance with law.<o:p></o:p></div>
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<b>Article 100. Advance of wage <o:p></o:p></b></div>
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1. An employee may be given a wage in advance according to the conditions agreed upon by the two parties.<o:p></o:p></div>
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2. An employer shall advance a wage amount to an employee corresponding to the number of days off which the employee takes to perform citizens’ obligations from 1 week to 1 month at most. The employee shall refund this advance amount, except the case that he/she performs military services.<o:p></o:p></div>
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<b>Article 101. Deductions from wages</b><o:p></o:p></div>
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1. An employer may only make deductions from the wage of an employee for compensation for damage of tools and equipment of the employer in accordance with Article 130 of this Code.<o:p></o:p></div>
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2. An employee is entitled to know the reasons for his/her wage deductions.<o:p></o:p></div>
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3. Monthly deductions must not exceed 30% of the monthly wage of an employee after having paid compulsory social insurance, health insurance and unemployment insurance premiums and income tax. <o:p></o:p></div>
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<b>Article 102. Allowances, subsidies, rank promotion and wage raise<o:p></o:p></b></div>
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Allowances, subsidies, rank promotion, wage raise and other incentives for employees must be agreed in the labor contracts and the collective labor agreement or stipulated in the regulations of the employer.<o:p></o:p></div>
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<b>Article 103. Bonuses<o:p></o:p></b></div>
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1. Bonus is a sum of money paid by an employer to his/her employees on the basis of annual business results and the level of work performance of employees. <o:p></o:p></div>
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2. Bonus regulations must be decided and publicly announced by the employer at the workplace after consultation with the representative organization of the grassroots-level employees’ collective.<o:p></o:p></div>
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<b>Chapter VII<o:p></o:p></b></div>
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<b>WORKING TIME AND REST TIME<o:p></o:p></b></div>
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<b>Section 1<o:p></o:p></b></div>
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<b>WORKING TIME<o:p></o:p></b></div>
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<b>Article 104. Normal working time<o:p></o:p></b></div>
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1. Normal working time must not exceed 8 hours per day or 48 hours per week. <o:p></o:p></div>
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2. An employer may determine the working time on an hourly, daily or weekly basis; in case of working on a weekly basis, the normal working time must not exceed 10 hours per day and not exceed 48 hours per week. <o:p></o:p></div>
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The State encourages employers to apply 40 working hours per week. <o:p></o:p></div>
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3. The working time must not exceed 6 hours per day for employees who perform extremely heavy, hazardous or dangerous jobs on a list issued by the Ministry of Labor, War Invalids and Social Affairs in coordination with the Ministry of Health.<o:p></o:p></div>
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<b>Article 105. Working hours at night <o:p></o:p></b></div>
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Working hours at night are counted from 22:00 pm on the previous day to 06:00 am on the next day.<o:p></o:p></div>
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<b>Article 106. Overtime work <o:p></o:p></b></div>
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1. Overtime is time worked in addition to normal working hours prescribed in the law, collective labor agreements or internal working regulations.<o:p></o:p></div>
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2. An employer may request an employee to work overtime upon fully meeting the following conditions:<o:p></o:p></div>
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a/ Obtaining the employee’s consent;<o:p></o:p></div>
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b/ Ensuring that the number of overtime working hours of the employee does not exceed 50% of the normal working hours per day; in case of applying regulations on weekly work, the total of normal working hours and overtime working hours must not exceed 12 hours per day; does not exceed 30 hours per month and the total of overtime working hours must not exceed 200 hours per year, except some special cases as stipulated by the Government in which overtime working hours must not exceed 300 hours per year; <o:p></o:p></div>
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c/ After each period with many consecutive days of working overtime within a month, the employer shall arrange compensatory days off for the employee.<o:p></o:p></div>
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<b>Article 107. Working overtime in special cases<o:p></o:p></b></div>
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An employer may request an employee to work overtime in any days and the employee may not refuse in the following cases:<o:p></o:p></div>
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1. Implementing a call-up or mobilization order to ensure national defense or security in an emergency state of national defense or security as provided by law;<o:p></o:p></div>
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2. Implementing the tasks to protect human lives and assets of agencies, organizations or individuals in the prevention and remediation of consequences of a natural calamity, fire, epidemic or disaster. <b><o:p></o:p></b></div>
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<b>Section 2<o:p></o:p></b></div>
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<b>REST TIME<o:p></o:p></b></div>
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<b>Article 108. Rest breaks during working hours<o:p></o:p></b></div>
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1. An employee who works for 8 hours consecutively or 6 hours under Article 104 of this Code is entitled to a break of at least 30 minutes in the middle of working which must be counted in the working hours. <o:p></o:p></div>
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2. An employee who works at night is entitled to a break of at least 45 minutes in the middle of working which must be counted in the working hours.<o:p></o:p></div>
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3. Besides the breaks in the middle of working prescribed in Clauses 1 and 2 of this Article, the employer shall determine other short breaks and include them in the internal working regulations.<o:p></o:p></div>
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<b>Article 109. Breaks between shifts<o:p></o:p></b></div>
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Employees who work in shifts are entitled to a break of at least 12 hours before moving to another shift.<o:p></o:p></div>
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<b>Article 110. Weekly breaks</b><o:p></o:p></div>
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1. Every week, an employee is entitled to a break of at least 24 consecutive hours. In case it is impossible for an employee to have a weekly break due to the cycle of work, the employer shall ensure the employee have at least 4 days off on average in a month.<o:p></o:p></div>
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2. An employer may determine and schedule weekly breaks either on Sunday or another fixed weekday and shall include them in the internal working regulations.<o:p></o:p></div>
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<b>Article 111. Annual leave<o:p></o:p></b></div>
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1. An employee who has been working for<b><i></i></b>an employer for full 12 months is entitled a fully paid annual leave as stated in his/her labor contract as follows:<o:p></o:p></div>
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a/ Twelve working days for an employee working in normal conditions;<o:p></o:p></div>
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b/ Fourteen working days for an employee doing a heavy, hazardous or dangerous job; or an employee working in a place with harsh living conditions on the list issued by the Ministry of Labor, War Invalids and Social Affairs in coordination with the Ministry of Health, or for minor or disabled employees;<o:p></o:p></div>
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c/ Sixteen working days for an employee doing an extremely heavy, hazardous or dangerous job; an employee working in a place with extremely harsh living conditions on the list issued by the Ministry of Labor, War Invalids and Social Affairs in coordination with the Ministry of Health.<o:p></o:p></div>
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2. An employer may decide on a timetable for annual leaves of employees after consulting employees and shall notify it in advance to them.<o:p></o:p></div>
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3. An employee may reach an agreement with the employer on taking annual leave in installments or combining annual leaves of maximum every three years.<o:p></o:p></div>
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4. When taking annual leave, if an employee travels by road, railway or waterway and the return trip takes more than 2 days, the travel days from the 3<span style="position: relative; top: -3.5pt;">rd</span> day onward will be added to the annual leave and this will be applied for only one annual leave in a year.<o:p></o:p></div>
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<b>Article 112. Annual leave increased based on the length of employment <o:p></o:p></b></div>
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The annual leave of an employee stipulated in Clause 1, Article 111 of this Code will be increased 1 day for every 5 years’ working for an employer.<o:p></o:p></div>
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<b>Article 113. Advance payment of wage and travel expenses for annual leave <o:p></o:p></b></div>
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1. When taking annual leave, an employee are entitled to an advance payment at least equal to the wage to be paid for leave days.<o:p></o:p></div>
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2. Travel expenses and the wage paid for traveling days can be agreed by the two parties. <b><i><o:p></o:p></i></b></div>
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Employees who come from lowland areas and work in mountainous, deep-lying, remote, border or island areas and employees who come from mountainous, deep-lying, remote, border or island areas and work in lowland areas are entitled to travel expenses and wages for traveling days paid by their employers.<o:p></o:p></div>
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<b>Article 114. Payment for untaken leave days<o:p></o:p></b></div>
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1. An employee who, due to employment termination, job loss or for other reasons, has not taken or fully not taken annual leave is entitled to a cash payment for the untaken leave days.<o:p></o:p></div>
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2. An employee who has worked for under 12 months may have annual leave days in proportion to the time of working. In case of not taking leave, he/she is entitled to a cash payment for these untaken leave days.<o:p></o:p></div>
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<b>Section 3<o:p></o:p></b></div>
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<b>PUBLIC HOLIDAYS, PERSONAL LEAVE AND UNPAID LEAVE<o:p></o:p></b></div>
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<b>Article 115. Public and New Year holidays <o:p></o:p></b></div>
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1. An employee is entitled to fully paid days off on the following public and New Year holidays:<o:p></o:p></div>
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a/ Calendar New Year Holiday: 1 day (the first day of January of the calendar year);<o:p></o:p></div>
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b/ Lunar New Year Holidays: 5 days;<o:p></o:p></div>
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c/ Victory Day: 1 day (the thirtieth day of April of each calendar year);<o:p></o:p></div>
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d/ International Labor Day: 1 day (the first day of May of each calendar year);<o:p></o:p></div>
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e/ National Day: 1 day (the second day of September of each calendar year);<o:p></o:p></div>
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f/ Commemorative Celebration of Vietnam’s Forefather - Kings Hung: 1 day (the tenth of March of the lunar year).<o:p></o:p></div>
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2. Foreign employees in Vietnam, in addition to the public holidays stipulated in Clause 1 of this Article, are entitled to 1 traditional new year holiday and 1 national day of their country.<o:p></o:p></div>
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3. In case a holiday referred to in Clause 1 of this Article falls on a weekend, employees are entitled to take the following day off as compensation.<o:p></o:p></div>
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<b>Article 116. Personal leave, unpaid leave<o:p></o:p></b></div>
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1. An employee may take fully paid leave for personal reasons in the following cases:<o:p></o:p></div>
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a/ Marriage: 3 days;<o:p></o:p></div>
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b/ Marriage of his/her child: 1 day;<o:p></o:p></div>
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c/ Death of a blood parent or a parent of his/her spouse, his/her spouse or child: 3 days.<o:p></o:p></div>
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2. An employee may take 1 day off without pay and shall inform the employer when a paternal or maternal grandparent or blood sibling dies; his/her father or mother gets married; or a blood sibling gets married.<o:p></o:p></div>
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3. An employee may discuss and agree with the employer on unpaid leave in addition to the leaves specified in Clauses 1 and 2 of this Article.<o:p></o:p></div>
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<b>Section 4<o:p></o:p></b></div>
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<b>WORKING TIME AND REST TIME FOR PEOPLE DOING SPECIAL JOBS<o:p></o:p></b></div>
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<b>Article 117. Working time, rest time for persons doing special jobs <o:p></o:p></b></div>
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For special jobs in road, railway, waterway and airway transportation, petroleum prospecting and exploitation at sea; offshore work; arts; use of radiation and nuclear techniques; application of high-frequency waves; divers’ jobs, work in pit mines; seasonal production work and processing of goods under orders; and work that requires 24/24 hours on duty, specialized ministries and agencies shall specifically stipulate working time and rest time after consulting the Ministry of Labor, War Invalids and Social Affairs and ensure compliance with Article 108 of this Code.<o:p></o:p></div>
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<b>Chapter VIII<o:p></o:p></b></div>
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<b>LABOR DISCIPLINE AND MATERIAL RESPONSIBILITIES<o:p></o:p></b></div>
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<b>Section 1<o:p></o:p></b></div>
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<b>LABOR DISCIPLINE<o:p></o:p></b></div>
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<b>Article 118. Labor discipline<o:p></o:p></b></div>
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Labor discipline means regulations on compliance with time requirements, technology and production and business administration as stipulated in the internal working regulations. <o:p></o:p></div>
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<b>Article 119. Internal working regulations <o:p></o:p></b></div>
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1. An employer employing 10 or more employees must have internal working regulations in writing. <o:p></o:p></div>
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2. The contents of internal working regulations must not be contrary to the labor law and other relevant laws. The internal working regulations contain the following principal contents:<o:p></o:p></div>
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a/ Working time and rest time;<o:p></o:p></div>
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b/ Order at workplace;<o:p></o:p></div>
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c/ Occupational safety and hygiene at workplace;<o:p></o:p></div>
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d/ Protection of assets and technological and business secrets and intellectual property of the employer;<o:p></o:p></div>
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e/ Employees’ violations of labor discipline, forms of dealing with violations of labor discipline, and material responsibilities.<o:p></o:p></div>
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3. Before the issuance of the internal working regulations, an employer shall consult the representative organization of the grassroots-level employees’ collective.<o:p></o:p></div>
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4. The internal working regulations must be notified to employees and their key contents must be displayed at necessary places in the workplace.<o:p></o:p></div>
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<b>Article 120. Registration of internal working regulations<o:p></o:p></b></div>
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1. An employer shall register its internal working regulations with the provincial-level state management agency of labor.<o:p></o:p></div>
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2. Within 10 days from the date of issuance of the internal working regulations, an employer shall submit a dossier for registration of the internal working regulations. <o:p></o:p></div>
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3. Within 7 working days from the date of receipt of a dossier for registration of the internal working regulations, if the internal working regulations have contents contrary to law, the provincial-level state management agency of labor shall notify and instruct the employer to make necessary amendments and supplements and the regulations must be re-submitted for registration.<o:p></o:p></div>
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<b>Article 121. Dossier for registration of internal working regulations<o:p></o:p></b></div>
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A dossier for registration of the internal working regulations must comprise:<o:p></o:p></div>
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1. An application for registration of the internal working regulations;<o:p></o:p></div>
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2. Documents of the employer related to labor discipline and material responsibilities; <o:p></o:p></div>
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3. Minutes of comments of the representative organization of the grassroots-level employees’ collective;<o:p></o:p></div>
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4. The internal working regulations.<o:p></o:p></div>
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<b>Article 122. Validity of internal working regulations<o:p></o:p></b></div>
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The internal working regulations will be effective 15 days after the date the provincial-level state management agency of labor receives the registration dossier of the internal working regulations, except the case specified in Clause 3, Article 120 of this Code.<o:p></o:p></div>
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<b>Article 123. Principles and order for handling violations of labor discipline <o:p></o:p></b></div>
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1. The handling of a violation of labor discipline is provided as follows:<o:p></o:p></div>
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a/ The employer shall prove the fault of the employee; <o:p></o:p></div>
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b/ The representative organization of the grassroots-level employees’ collective must participate in the handling;<o:p></o:p></div>
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c/ The employee must be present and may defend himself/herself or ask a lawyer or another person to defend him/her; if the employee is under 18 years old, his/her parent or at-law representative must participate in the handling; <o:p></o:p></div>
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d/ The handling of the violation of labor discipline must be recorded in the minutes.<o:p></o:p></div>
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2. It is prohibited to impose more than one form of discipline for a single violation of labor discipline.<o:p></o:p></div>
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3. For an employee who simultaneously commits more than one violation of labor discipline, it is only allowed to apply the highest form of discipline corresponding to the most serious violation.<o:p></o:p></div>
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4. Labor discipline may not be imposed for violations committed by an employee who is currently: <o:p></o:p></div>
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a/ Taking sickness or convalescence leave or a leave with the employer’s consent; <o:p></o:p></div>
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b/ Kept in custody or temporary detention; <o:p></o:p></div>
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c/ Waiting for results of verification and conclusion of a competent agency for acts of violation specified in Clause 1, Article 126 of this Code;<o:p></o:p></div>
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d/ A female employee and pregnant or on maternity leave; rearing a child under 12 months of age.<o:p></o:p></div>
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5. No labor discipline will be imposed on an employee who violates the internal working regulations while suffering a mental disorder or another disease which deprives him/her of the capacity to perceive or control his/her acts.<o:p></o:p></div>
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<b>Article 124. Statute of limitations for handling violations of labor discipline<o:p></o:p></b></div>
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1. The statute of limitations for handling a violation of labor discipline is 6 months from the date the violation is committed. The statute of limitations for handling a violation of labor discipline directly related to finance and assets or disclosure of technological or business secrets is 12 months.<o:p></o:p></div>
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2. Upon expiry of the period specified at Points a, b or c, Clause 4 of Article 123, if the statute of limitations for handling violations of labor discipline has not yet expired, the employer may immediately handle the case, and if the statute of limitations has expired, it may be extended but for no more than 60 days from the expiry date mentioned above.<o:p></o:p></div>
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Upon expiry of the period specified at Point d, Clause 4 of Article 123, if the statute of limitations has expired, it may be extended for no more than 60 days from the date of expiry mentioned above.<o:p></o:p></div>
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3. Decisions on handling violations of labor discipline must be issued within the time limits specified in Clauses 1 and 2 of this Article. <o:p></o:p></div>
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<b>Article 125. Forms of handling of violations of labor discipline <o:p></o:p></b></div>
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1. Reprimand.<o:p></o:p></div>
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2. Prolongation of the wage rise period for no more than 6 months; removal from office.<o:p></o:p></div>
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3. Dismissal.<o:p></o:p></div>
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<b>Article 126. Application of dismissal as a form of discipline<o:p></o:p></b></div>
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Dismissal may be applied by an employer as a form of discipline in the following cases:<o:p></o:p></div>
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1. An employee commits an act of theft, embezzlement, gambling, intentional infliction of injury, use of drugs inside the workplace, disclosure of technological or business secrets or infringement of intellectual property rights of the employer, or acts which cause serious damage or threaten to cause serious damage to the assets or interests of the employer;<o:p></o:p></div>
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2. An employee who has been subject to the disciplinary measure of prolonging the wage rise period commits recidivism when the disciplinary record has not yet been written off or an employee who has been subject to the disciplinary measure of removal from office commits recidivism;<o:p></o:p></div>
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Recidivism means that an employee re-commits the same violation for which he/she has been disciplined while his/her disciplinary record has not yet been written off under Article 127 of this Code.<o:p></o:p></div>
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3. An employee has been absent from work without permission for a total of 5 working days within 1 month or 20 days within 1 year without plausible reasons.<o:p></o:p></div>
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Plausible reasons include natural disaster, fire, illness of the employee or his/her next of kin with certification by a competent health establishment and other events defined in the internal working regulations. <o:p></o:p></div>
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<b>Article 127.</b><b>Writing off of disciplinary records, reduction of the duration of labor discipline <o:p></o:p></b></div>
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1. After 3 months for an employee who is reprimanded or after 6 months for an employee who is subject to the disciplinary measure of prolonging the wage rise period counting from the date his/her violation is handled, the employee concerned will have his/her disciplinary record be automatically written off if he/she does not commit recidivism. For an employee who is subject to the disciplinary measure of removal from office and commits another violation of labor discipline after 3 years, he/she will not be regarded as having committed recidivism. <o:p></o:p></div>
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2. An employee who is subject to the disciplinary measure of prolonging the wage rise period and has served half of the duration of the discipline showing progress may be considered by the employer for a reduction of such duration.<o:p></o:p></div>
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<b>Article 128. Prohibited acts when handling violations of labor discipline<o:p></o:p></b></div>
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1. Infringing upon the body or dignity of the employee.<o:p></o:p></div>
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2. Applying a fine or wage reduction instead of a disciplinary measure.<o:p></o:p></div>
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3. Disciplining an employee who has committed a violation which is not defined in the internal working regulations.<o:p></o:p></div>
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<b>Article 129. Work suspension<o:p></o:p></b></div>
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1. An employer may suspend an employee from working if the employer considers that the case of violation is complex and any continued performance of the work by the employee can cause difficulties to verification work. Work suspension may only be applied after the representative organization of the grassroots-level employees’ collective has been consulted.<o:p></o:p></div>
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2. The period of work suspension must not exceed 15 days, or 90 days in special cases. During the period of work suspension, the employee is entitled to 50 per cent of the wage he/she receives prior to the suspension.<o:p></o:p></div>
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Upon the expiry of the period of work suspension, the employer must receive the employee back to his/her work.<o:p></o:p></div>
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3. In case the employee is disciplined, he/she is not required to reimburse the wage advanced to him/her.<o:p></o:p></div>
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4. In case the employee is not disciplined, the employer shall pay the full wage for the period of work suspension.<o:p></o:p></div>
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<b>Section 2<o:p></o:p></b></div>
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<b>MATERIAL RESPONSIBILITIES<o:p></o:p></b></div>
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<b>Article 130. Compensation for damage <o:p></o:p></b></div>
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1. An employee who causes damage to tools and equipment or the assets of the employer shall pay compensation in accordance with law. <o:p></o:p></div>
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In case due to negligence an employee causes a minor damage valued at no more than 10 months’ regional minimum wage announced by the Government and applied at the employee’s workplace, the employee shall pay compensation of no more than 3 months’ wage which shall be deducted monthly from his/her wage in accordance with Clause 3, Article 101 of this Code.<o:p></o:p></div>
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2. An employee who loses tools, equipment or assets of the employer or other assets assigned to him/her by the employer, or uses supplies in excess of the permitted norms shall compensate the whole or a part of the damage at the market price; in case a contract of responsibility has been signed, the amount of compensation must comply with such contract; in case the damage is caused by a natural disaster, fire, enemy sabotage, epidemic, calamity or another objective event which is unforeseeable and irremediable and every necessary measure has been taken to full ability, no compensation is required.<o:p></o:p></div>
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<b>Article 131. Principles, order and procedures for compensation<o:p></o:p></b></div>
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1. Consideration and decision on the levels of compensation must be based on the fault, the actual level of damage, the actual family conditions, personal records and property of the employee concerned.<o:p></o:p></div>
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2. The order, procedures and statute of limitations for compensation comply with Articles 123 and 124 of this Code.<o:p></o:p></div>
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<b>Article 132. Complaints about labor discipline and material responsibilities<o:p></o:p></b></div>
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An employee who is handled for violation of labor discipline, suspended from work, or required to pay compensation in accordance with the regime of material responsibilities and is not satisfied with the handling decision, may file a complaint with the employer or a competent agency stipulated by law, or request settlement of a labor dispute according to the procedures stipulated by law.<o:p></o:p></div>
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<b>Chapter IX<o:p></o:p></b></div>
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<b>OCCUPATIONAL SAFETY AND HYGIENE<o:p></o:p></b></div>
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<b>Section 1<o:p></o:p></b></div>
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<b>GENERAL PROVISIONS</b><b>ON OCCUPATIONAL SAFETY AND HYGIENE<o:p></o:p></b></div>
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<b>Article 133. Compliance with the law on occupational safety and hygiene <o:p></o:p></b></div>
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All enterprises, agencies, organizations and individuals related to labor and production shall comply with the law on occupational safety and hygiene.<o:p></o:p></div>
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<b>Article 134. State policies on occupational safety and hygiene <o:p></o:p></b></div>
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1. The State shall invest in scientific research and provide assistance for establishments which manufacture occupational safety and hygiene tools and equipment and personal protection equipment. <o:p></o:p></div>
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2. To encourage development of occupational safety and hygiene services.<o:p></o:p></div>
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<b>Article 135. Occupational safety and hygiene program</b> <b><o:p></o:p></b></div>
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1. The Government shall decide on the national program on occupational safety and hygiene.<o:p></o:p></div>
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2. Provincial-level People’s Committees shall formulate and submit local occupational safety and hygiene programs to the same-level People Councils for decision, and include them in their socio-economic development plans.<o:p></o:p></div>
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<b>Article 136. National technical regulations on occupational safety and hygiene<i><o:p></o:p></i></b></div>
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1. The Ministry of Labor, War Invalids and Social Affairs shall assume the prime responsibility for, and coordinate with other ministries, sectors and localities in, elaborating, issuing, and guiding the implementation of national technical regulations on occupational safety and hygiene<o:p></o:p></div>
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2. Based on the national standards and technical regulations and local technical regulations on occupational safety and hygiene, employers shall elaborate internal working regulations and procedures for each type of machine, equipment and workplace to ensure occupational safety and hygiene.<o:p></o:p></div>
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<b>Article 137. Assurance of occupational safety and hygiene at workplace<o:p></o:p></b></div>
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1. In case of new construction, expansion or innovation of buildings and facilities to manufacture, use, preserve and store machines, equipment, supplies and substances which have strict requirements on occupational safety and hygiene, investors or employers shall prepare plans on occupational safety and hygiene measures at workplace and for the environment.<o:p></o:p></div>
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2. The manufacture, use, preservation and transportation of machines, equipment, supplies, energies, electricity, chemicals, plant protection drugs as well as the change of technology and import of new technology must comply with promulgated or applied national technical regulations or standards on occupational safety and hygiene at the workplace.<o:p></o:p></div>
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<b>Article 138. Employers’ and employees’ obligations for occupational safety and hygiene <o:p></o:p></b></div>
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1. An employer has the following obligations:<o:p></o:p></div>
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a/ To ensure that the workplace meet the requirements on space, airiness, dust, steam, toxic gas, radiation, electricity of magnetic field, heat, moisture, noise, vibration and other harmful factors as prescribed in relevant technical regulations. These factors must be checked and measured on a regular basis;<o:p></o:p></div>
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b/ To ensure safe and hygienic working conditions for machines, equipment and workshops as required by the promulgated or applied national technical regulations or standards on occupational safety and hygiene at workplace; <o:p></o:p></div>
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c/ To check and evaluate dangerous and harmful factors at the workplace in order to put forward measures to avert and minimize dangers and harms and improve working conditions and healthcare for employees;<o:p></o:p></div>
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d/ To examine and maintain machines, equipments, workshops and warehouses on a periodical basis;<o:p></o:p></div>
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e/ To display signboards of instructions for occupational safety and hygiene for machines, equipment and workplaces at easy-to-read and -see locations at the workplace;<o:p></o:p></div>
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f/ To consult the representative organization of the grassroots-level employees’ collective when planning and implementing activities to ensure occupational safety and hygiene.<o:p></o:p></div>
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2. An employee has the following obligations:<o:p></o:p></div>
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a/ To observe regulations, processes and internal rules on occupational safety and hygiene which are relevant to assigned jobs; <o:p></o:p></div>
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b/ To use and maintain equipped personal protection equipment and occupational safety and hygiene tools at the workplace;<o:p></o:p></div>
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c/ To promptly report to responsible persons when discovering risks of labor accident, occupational disease, toxic or dangerous incidents; to participate in first aid and overcoming the consequences of labor accidents as requested by the employer.<o:p></o:p></div>
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<b>Section 2<o:p></o:p></b></div>
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<b>LABOR ACCIDENTS AND OCCUPATIONAL DISEASES<o:p></o:p></b></div>
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<b>Article 139. Occupational safety and hygiene officers<o:p></o:p></b></div>
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1. An employer shall assign a person in charge of occupational safety and hygiene. For production and business establishments operating in the fields with many risks of labor accidents and occupational diseases and having 10 or more employees, their employers shall assign full-time occupational safety and hygiene officers with suitable professional qualifications.<o:p></o:p></div>
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2. Occupational safety and hygiene officers must be trained in occupational safety and hygiene.<o:p></o:p></div>
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<b>Article 140. Handling of incidents and response to emergency cases</b><o:p></o:p></div>
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1. In handling incidents and responding to emergency cases, an employer shall:<o:p></o:p></div>
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a/ Develop a plan to deal with incidents and respond to emergency cases and organize periodical drills; <o:p></o:p></div>
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b/ Provide technical and medical equipment to ensure timely response and first aid when a labor incident or accident occurs;<o:p></o:p></div>
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c/ Immediately take remedies or issue orders to stop the operation of machines, equipment and workplaces which have risks of causing labor accidents or occupation diseases. <o:p></o:p></div>
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2. An employee may refuse to work or leave the workplace while still having the full wage paid and not being regarded as violating labor discipline when he/she is fully aware of the danger of labor accident or occupational diseases or serious threat to his/her life or health, and shall immediately report to the direct supervisor. The employer may not order employees to continue performing such work or to return to such workplace if the danger has not been eliminated. <o:p></o:p></div>
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<b>Article 141. In-kind allowances for employees working in dangerous and hazardous conditions<o:p></o:p></b></div>
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Employees working in dangerous and hazardous conditions are entitled to in-kind allowances provided by employers according to regulations of the Ministry of Labor, War Invalids and Social Affairs.<o:p></o:p></div>
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<b>Article 142. Labor accidents <o:p></o:p></b></div>
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1. Labor accident is an accident that causes injury to any bodily part and function of an employee or causes death, and occurs during the performance of work and in connection with the performance of a job or task. <o:p></o:p></div>
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This provision also applies to apprentices, on-the-job trainees and employees on probation.<o:p></o:p></div>
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2. Victims of labor accidents must be promptly provided with first aid and adequate treatment. <o:p></o:p></div>
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3. All labor accidents, occupational diseases and serious incidents happening at workplace must be notified, investigated, documented, statistically calculated and reported on a regular basis according to the Government’s regulations.<o:p></o:p></div>
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<b>Article 143. Occupational diseases<o:p></o:p></b></div>
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1. Occupational disease is an illness caused by the harmful working conditions of an occupation on an employee. <o:p></o:p></div>
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The Ministry of Health shall assume the prime responsibility for, and coordinate with the Ministry of Labor, War Invalids and Social Affairs in, issuing a list of occupational diseases after consulting the Vietnam General Confederation of Labor and the employers’ representative organization.<o:p></o:p></div>
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2. An employee suffering an occupational disease must be provided with adequate treatment and regular checks-up and have a separate medical record.<o:p></o:p></div>
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<b>Article 144. Employers’ responsibilities for labor accidents and occupational diseases of employees<o:p></o:p></b></div>
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1. To bear the part of the costs which must be jointly paid and costs which are not covered by health insurance for employees who have health insurance; to pay all medical expenses incurred from first aid and emergency aid until stable treatment for employees who do not have health insurance. <o:p></o:p></div>
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2. To pay full wages under labor contracts to employees who have labor accidents or suffer occupational diseases during the medical treatment period.<o:p></o:p></div>
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3. To pay compensations to employees who have labor accidents or suffer occupational diseases in accordance with Article 145 of this Code. <o:p></o:p></div>
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<b>Article 145. Rights of employees who have labor accidents or suffer occupational diseases <o:p></o:p></b></div>
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1. An employee who participates in compulsory social insurance is entitled to the benefit regime for labor accidents and occupational diseases as provided by the Law on Social Insurance. <o:p></o:p></div>
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2. For an employee subject to compulsory social insurance whose employer has not paid social insurance premiums to the social insurance agency, the employer shall pay an amount of money equal to the regime for labor accidents and occupational diseases as provided by the Law on Social Insurance.<o:p></o:p></div>
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The payment may be paid in a lump sum or on a monthly basis as agreed upon by the parties.<o:p></o:p></div>
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3. An employee who has a labor accident or suffers an occupational disease not due to his/her fault and loses 5% or more of his/her working ability is entitled to compensation by his/her employer as follows:<o:p></o:p></div>
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a/ At least equal to one and half month’s wage stipulated in the labor contract in case of losing between 5% and 10% of the working ability, then an additional 0.4 month’s wage stipulated in the labor contract for every increase of 1% in case of losing between 11% and 80% of the working ability; <o:p></o:p></div>
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b/ At least equal to 30 months’ wage stipulated in the labor contract in case of losing 81% or more of the working ability, or to family members of the employee who dies from a labor accident.<o:p></o:p></div>
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4. In case the employee is at fault, he/she is still entitled to an allowance at least equal to 40% of the rate specified in Clause 3 of this Article.<o:p></o:p></div>
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<b>Article 146. Prohibited acts in occupational safety and hygiene<o:p></o:p></b></div>
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1. Making cash payments instead of providing in-kind allowances to employees.<o:p></o:p></div>
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2. Concealing or falsely declaring or reporting on labor accidents and occupational diseases.<o:p></o:p></div>
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<b>Section 3<o:p></o:p></b></div>
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<b>PREVENTION OF LABOR ACCIDENTS AND OCCUPATIONAL DISEASES<o:p></o:p></b></div>
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<b>Article 147. Technical appraisal of machines, equipment and supplies subject to strict labor safety requirements</b><o:p></o:p></div>
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1. Machines, equipment and supplies subject to strict labor safety requirements must be appraised by a technical labor safety appraisal institution before they are put into operation and must be appraised on a periodical basis when they are in use. <o:p></o:p></div>
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2. The Ministry of Labor, War Invalids and Social Affairs shall issue a list of machines, equipment and supplies subject to strict labor safety requirements.<o:p></o:p></div>
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3. The Government shall stipulate conditions on technical labor safety appraisal service institutions.<o:p></o:p></div>
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<b>Article 148. Occupational safety and hygiene plans<o:p></o:p></b></div>
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Annually, when developing business and production plans, employers shall prepare plans and measures for occupational safety and hygiene and improvement of working conditions.<o:p></o:p></div>
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<b>Article 149. Personal protection equipment in work <o:p></o:p></b></div>
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1. An employee doing a dangerous or toxic job must be adequately provided with and shall use personal protection equipment in the working process according to the regulations of the Ministry of Labor, War Invalids and Social Affairs.<o:p></o:p></div>
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2. Personal protection equipment must meet applicable quality standards.<o:p></o:p></div>
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<b>Article 150. Training in occupational safety and hygiene<o:p></o:p></b></div>
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1. Employers and occupational safety and hygiene officers shall participate in training courses and take examinations and tests on occupational safety and hygiene conducted by occupational safety and hygiene training service institutions, for which they will be granted certificates. <o:p></o:p></div>
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2. An employer shall organize training in occupational safety and hygiene for employees, apprentices and on-the-job trainees upon recruitment and work arrangement; and provide guidance on occupational safety and hygiene regulations for visitors to workplaces managed by the employer.<o:p></o:p></div>
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3. An employee who performs a job subject to strict occupational safety and hygiene requirements shall participate in a training course and take a test on occupational safety and hygiene in order to obtain a certificate.<o:p></o:p></div>
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4. The Ministry of Labor, War Invalids and Social Affairs shall provide conditions on occupational safety and hygiene training service institutions and develop a framework curriculum on occupational safety and hygiene training; and a list of jobs subject to strict occupational safety and hygiene requirements. <o:p></o:p></div>
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<b>Article 151. Information on occupational safety and hygiene<o:p></o:p></b></div>
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Employers shall provide adequate information on the situation of labor accidents, occupational diseases and dangerous and harmful factors and measures to ensure occupational safety and hygiene for employees at workplace.<o:p></o:p></div>
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<b>Article 152. Health care for employees<o:p></o:p></b></div>
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1. Based on health criteria for each type of work, an employer shall recruit and arrange work for employees. <o:p></o:p></div>
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2. Annually, an employer shall organize periodical health checks-up for employees, including apprentices and on-the-job trainees, obstetrics and gynecology checks for female employees, and health checks-up at least once every 6 months for employees doing heavy and harmful jobs and disabled, minor and elderly employees.<o:p></o:p></div>
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3. An employee who works in conditions with risks of occupational disease must have occupational disease checks according to regulations of the Ministry of Health.<o:p></o:p></div>
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4. An employee who has a labor accident or suffers an occupational disease shall undergo a medical assessment to determine his/her level of injury or disability and the level of working ability loss, and is entitled to treatment, care and working ability rehabilitation in accordance with law.<o:p></o:p></div>
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5.<b><i></i></b>After having a labor accident or suffering an occupational disease, if still continuing to work, an employee shall be assigned to a work suitable to his/her health based on the conclusion of the Labor Medical Assessment Council.<o:p></o:p></div>
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6. An employer shall manage health records of employees and general observation records according to regulations of the Ministry of Health.<o:p></o:p></div>
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7. An employer shall provide employees who work at a workplace exposed to toxic and infectious factors with sterilization and disinfection measures upon completion of the working hours.<o:p></o:p></div>
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<b>Chapter X<o:p></o:p></b></div>
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<b>SEPARATE PROVISIONS FOR FEMALE EMPLOYEES<o:p></o:p></b></div>
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<b>Article 153. State policies toward female employees<o:p></o:p></b></div>
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1. To protect the female employees’ right to employment equality. <o:p></o:p></div>
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2. To encourage employers to create conditions for female employees to have regular employment, and to extensively implement systems of flexible working hours, part-time work or home-based work for female employees.<o:p></o:p></div>
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3. To introduce measures to create employment opportunities, improve working conditions, raise vocational qualifications and healthcare, and increase material and spiritual welfare for female employees in order to assist them in effectively bringing into play their vocational capacity and harmoniously combining their working lives with family lives. <o:p></o:p></div>
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4. To formulate policies on tax reductions for employers using many female employees in accordance with tax laws.<o:p></o:p></div>
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5. To develop various forms of training which are favorable for female employees to acquire standby vocational skills suitable to their physical and physiological characteristics and their motherhood function.<o:p></o:p></div>
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6. The State shall develop plans and measures to organize crèches and kindergartens in areas with large numbers of female employees.<o:p></o:p></div>
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<b>Article 154. Obligations of employers toward female employees<o:p></o:p></b></div>
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1. To ensure gender equality and implement measures to promote gender equality in recruitment, employment, training, working time, rest time, wages and other policies.<o:p></o:p></div>
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2. To consult female employees or their representatives when taking decisions on issues related to the rights and interests of women.<o:p></o:p></div>
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3. To ensure sufficient bathrooms and appropriate toilets in the workplace.<o:p></o:p></div>
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4. To assist and support in building crèches and kindergartens, or cover part of childcare expenses at crèches and kindergartens incurred by female employees. <o:p></o:p></div>
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<b>Article 155. Protection of maternity for female employees <o:p></o:p></b></div>
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1. An employer may not mobilize female employees to work at night, work overtime or go on a long working trip in the following cases:<o:p></o:p></div>
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a/ The employee is in her seventh month of pregnancy, or in her sixth month of pregnancy in case of working in a mountainous, remote, distant, border or island area; <o:p></o:p></div>
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b/ The employee is nursing a child under 12 months of age. <o:p></o:p></div>
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2. A female employee who performs heavy work, upon reaching her seventh month of pregnancy, is entitled to be transferred to a lighter work or have her daily working time reduced by 1 hour while still receiving her full wage.<o:p></o:p></div>
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3. An employer may neither dismiss a female employee nor unilaterally terminate the labor contract with a female employee for the reason of her marriage, pregnancy, maternity leave, or that she is nursing a child under 12 months of age, except the case in which the employer is an individual who dies, or is declared by a court to have lost his/her civil act capacity, or to be missing or dead, or the employer is an institution that ceases operation.<o:p></o:p></div>
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4. Labor disciplinary measures may not applied to a female employee during the time of pregnancy or maternity leave as provided by the law on social insurance, or nursing a child under 12 months of age.<o:p></o:p></div>
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5. A female employee in her menstruation period is entitled to a 30-minute break in every working day; a female employee nursing a child under 12 months of age is entitled to a 60-minute break in every working day with full wage as stated in the labor contract. <o:p></o:p></div>
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<b>Article 156. Right of pregnant employees to unilaterally terminate or postpone labor contracts <o:p></o:p></b></div>
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In case a pregnant employee has a certificate of a competent health establishment which states that continued work will adversely affect her pregnancy, she may unilaterally terminate the labor contract or temporarily postpone the performance of the labor contract. The period for the female employee to give advance notice to the employer depends on the period determined by the competent health establishment. <o:p></o:p></div>
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<b>Article 157. Maternity leave</b><o:p></o:p></div>
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1. A female employee is entitled to 6 months of prenatal and postnatal leave.<o:p></o:p></div>
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In case a female employee gives birth to twin or more babies, counting from the second child upward, for each child the mother is entitled to 1 more month off.<o:p></o:p></div>
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Prenatal leave must not exceed 2 months.<o:p></o:p></div>
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2. During the maternity leave, a female employee is entitled to maternity policies provided by the law on social insurance. <o:p></o:p></div>
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3. After the maternity leave period stipulated in Clause 1 of this Article, if a female employee wishes, she may take additional leave without pay as agreed upon with the employer. <o:p></o:p></div>
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4. Before the expiration of her maternity leave stipulated in Clause 1 of this Article, a female employee may return to work if she so wishes and the employer so agrees provided that she has a certificate from a competent health establishment that early resumption of work will not adversely affect her health and she has taken at least 4 months of maternity leave. <o:p></o:p></div>
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In this case, the female employee continues to receive the maternity allowance as provided by the law on social insurance, in addition to the wage paid by the employer for her working days. <o:p></o:p></div>
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<b>Article 158. Guarantee of employment for female employees after maternity leave<o:p></o:p></b></div>
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A female employee shall be guaranteed the old employment when she returns to work after taking the maternity leave as provided in Clauses 1 and 3, Article 157 of this Code. In case the old employment is no longer available, the employer shall arrange another employment for her with a wage not lower than that paid to her before her maternity leave. <o:p></o:p></div>
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<b>Article 159. Allowances for leave for caring a sick child, for pregnancy checks-up and for applying contraceptive measures<o:p></o:p></b></div>
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When taking leaves for pregnancy check-up, miscarriage, abortion, dead or diseased fetus in womb, for applying contraceptive measures, caring a sick child who is under 7 years of age or for nursing an adopted child under 6 months of age, a female employee is entitled to social insurance allowance in accordance with the law on social insurance. <o:p></o:p></div>
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<b>Article 160. Prohibited work for female employees<o:p></o:p></b></div>
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1. Work that is harmful to child bearing and nursing functions as specified in the list of jobs issued by the Ministry of Labor, War Invalids and Social Affairs in coordination with the Ministry of Health.<o:p></o:p></div>
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2. Work that requires the body constantly immersed in water.<o:p></o:p></div>
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3. Regular underground work in mines.<o:p></o:p></div>
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<b>Chapter XI<o:p></o:p></b></div>
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<b>SEPARATE PROVISIONS FOR MINOR EMPLOYEES AND OTHER TYPES OF EMPLOYEES<o:p></o:p></b></div>
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<b>Section 1<o:p></o:p></b></div>
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<b>MINOR EMPLOYEES<o:p></o:p></b></div>
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<b>Article 161. Minor employees<o:p></o:p></b></div>
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A minor employee is an employee under 18 years of age. <o:p></o:p></div>
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<b>Article 162. Employment of minors<o:p></o:p></b></div>
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1. An employer may only employ minors in work suitable to their health so as to ensure their physical, spiritual and personality development, and shall take care of minor employees regarding their work, wage, health and training in the course of their employment.<o:p></o:p></div>
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2. When employing minors, an employer shall keep a separate register fully recorded with the name, date of birth, work assigned, results of periodical medical checks of each minor employee, and shall present it at the request of a competent state agency.<o:p></o:p></div>
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<b>Article 163. Principles of employment of minors <o:p></o:p></b></div>
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1. Employment of minors is prohibited in heavy, toxic and dangerous jobs or in workplaces or jobs which may adversely affect their personality, as determined in the list issued by the Ministry of Labor, War Invalids and Social Affairs in coordination with the Ministry of Health.<o:p></o:p></div>
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2. The working time of minor employees aged from full 15 years to under 18 years must not exceed 8 hours per day and 40 hours per week. <o:p></o:p></div>
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The working time of employees aged under 15 years must not exceed 4 hours per day and 20 hours per week and the employer may not employ these minors to work overtime or at night.<o:p></o:p></div>
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3. Persons aged from full 15 to under 18 years may work overtime and at night in some occupations and jobs stipulated by the Ministry of Labor, War Invalids and Social Affairs. <o:p></o:p></div>
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4. An employer may not employ minors to manufacture and trade in alcohol, wine, beer, cigarettes, stimulants and other habit-forming substances. <o:p></o:p></div>
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5. An employer shall create opportunities for minor employees and employed persons aged under 15 years to receive general education. <b><o:p></o:p></b></div>
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<b>Article 164. Use of employees aged under 15 years </b><o:p></o:p></div>
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1. An employer may only employ persons aged from full 13 to under 15 years in light jobs according to the list issued by the Ministry of Labor, War Invalids and Social Affairs.<o:p></o:p></div>
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2. When employing a person aged from full 13 to under 15 years, an employer shall comply with the following provisions:<o:p></o:p></div>
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a/ To sign the labor contract with his/her at-law representative and with the consent of the person aged from full 13 to under 15 years; <o:p></o:p></div>
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b/ To arrange working hours which do not overlap the school hours of the child;<o:p></o:p></div>
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c/ To ensure the working conditions and occupational safety and hygiene suitable to his/her age.<o:p></o:p></div>
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3. Employment of persons aged under 13 years is prohibited, except for some specific jobs stipulated by the Ministry of Labor, War Invalids and Social Affairs.<o:p></o:p></div>
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When employing persons aged under 13 years, an employer shall comply with Clause 2 of this Article.<o:p></o:p></div>
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<b>Article 165. Prohibited jobs and workplaces for minor employees <o:p></o:p></b></div>
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1. Employment of minors is prohibited in the following jobs: <o:p></o:p></div>
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a/ Carrying and lifting of heavy objects which are beyond a minor’s physical strength;<o:p></o:p></div>
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b/ Manufacture, use or transportation of chemicals, gas and explosives;<o:p></o:p></div>
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c/ Maintenance of equipment and machines;<o:p></o:p></div>
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d/ Demolition of construction works; <o:p></o:p></div>
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e/ Melting, blowing, casting, rolling, molding and welding of metals;<o:p></o:p></div>
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f/ Sea diving, offshore fishing; <o:p></o:p></div>
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g/ Other jobs which are harmful to the health, safety or morality of minor employees.<o:p></o:p></div>
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2. Employment of minors is prohibited in the following workplaces: <o:p></o:p></div>
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a/ Underwater, underground, in cave and in tunnel; <o:p></o:p></div>
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b/ Construction site; <o:p></o:p></div>
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c/ Slaughter house;<o:p></o:p></div>
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d/ Casino, bar, dance hall, karaoke parlor, hotel, hostel, sauna, massage room;<o:p></o:p></div>
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e/ Other workplaces which are harmful to the health, safety or morality of minor employees.<o:p></o:p></div>
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3. The Ministry of Labor, War Invalids and Social Affairs shall issue the lists referred to at Point g, Clause 1, and Point e, Clause 2, of this Article.<o:p></o:p></div>
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<b>Section 2<o:p></o:p></b></div>
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<b>ELDERLY EMPLOYEES<o:p></o:p></b></div>
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<b>Article 166. Elderly employees <o:p></o:p></b></div>
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1. Elderly employee is a person who continues to work after the age defined in Article 187 of this Code. <o:p></o:p></div>
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2. Elderly employees are entitled to reduced daily working hours or to the regime of part-time work.<o:p></o:p></div>
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3. In the last working year before retirement, elderly employees are entitled to reduced normal working hours or to the regime of part-time work.<o:p></o:p></div>
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<b>Article 167. Employment of elderly employees<o:p></o:p></b></div>
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1. When necessary, an employer may reach agreement with an elderly employee who has sufficient health conditions on the extension of the labor contract or the conclusion of a new labor contract in accordance with the provisions of Chapter III of this Code.<o:p></o:p></div>
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2. If, after retirement, an elderly employee is employed under a new labor contract, he/she still enjoys the rights and interests agreed upon in the labor contract, in addition to the rights and benefits under the retirement regime.<o:p></o:p></div>
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3. An employer may not employ elderly employees in heavy or dangerous jobs or jobs exposed to toxic substances that adversely affect their health, except in special cases as stipulated by the Government. <o:p></o:p></div>
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4. An employer is responsible for taking care of the health of elderly employees at the workplace. <i><o:p></o:p></i></div>
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<b>Section 3<o:p></o:p></b></div>
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<b>VIETNAMESE EMPLOYEES WORKING ABROAD, EMPLOYEES OF FOREIGN ORGANIZATIONS AND INDIVIDUALS</b><b>IN VIETNAM, FOREIGN EMPLOYEES WORKING IN VIETNAM<o:p></o:p></b></div>
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<b>Article 168. Vietnamese employees working abroad, employees of foreign organizations and individuals in Vietnam <o:p></o:p></b></div>
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1. The State encourages<b><i></i></b>enterprises, agencies, organizations and individuals to seek and expand the labor market in order to send Vietnamese employees to work abroad.<o:p></o:p></div>
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Vietnamese employees working abroad shall comply with the laws of Vietnam and host countries, unless otherwise provided by treaties to which Vietnam is a contracting party.<o:p></o:p></div>
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2. Vietnamese citizens working in foreign enterprises in Vietnam, working in industrial parks, economic zones, export processing zones, in foreign or international agencies and organizations in Vietnam, or working for foreign citizens in Vietnam shall comply with Vietnamese laws and are protected under law.<o:p></o:p></div>
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<b>Article 169. Conditions for foreign citizens to work in Vietnam<o:p></o:p></b></div>
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1. A foreign citizen wishing to work in Vietnam must fully meet the following conditions:<o:p></o:p></div>
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a/ Possessing full civil act capacity;<o:p></o:p></div>
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b/ Possessing technical and professional qualifications and skills and health appropriate to the work requirement; <o:p></o:p></div>
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c/ Not being a criminal or subject to penal liability examination according to Vietnamese and foreign laws; <o:p></o:p></div>
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d/ Possessing a work permit granted by a competent Vietnamese state agency, except the cases specified in Article 172 of this Code. <o:p></o:p></div>
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2. Foreign employees working in Vietnam shall comply with the labor law of Vietnam and treaties to which Vietnam is a contracting party which have different provisions, and are protected by Vietnamese law. <o:p></o:p></div>
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<b>Article 170.</b><b>Conditions for employment of foreign citizens</b><o:p></o:p></div>
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1. Domestic enterprises, agencies, organizations, individuals and contractors may only employ foreign citizens in such positions as manager, managing director, expert and technical worker which Vietnamese employees are still unable to fill to meet production and business requirements. <o:p></o:p></div>
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2. Foreign enterprises, agencies, organizations, individuals and contractors shall, before employing foreign citizens to work in the territory of Vietnam, explain their labor demands and obtain written approval from competent state agencies. <o:p></o:p></div>
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<b>Article 171. Work permits for foreign citizens to work in Vietnam<o:p></o:p></b></div>
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1. A foreign employee shall produce his/her work permit when carrying out immigration procedures and upon request of a competent state agency. <o:p></o:p></div>
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2. Any foreign citizen working in Vietnam without a work permit shall be deported from Vietnam according to the Government’s regulations. <o:p></o:p></div>
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3. Any employer employing foreign citizens without work permits shall be handled in accordance with law. <o:p></o:p></div>
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<b>Article 172. Foreign citizens working in Vietnam who are exempt from work permit <o:p></o:p></b></div>
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1. Capital-contributing members or owners of limited liability companies. <o:p></o:p></div>
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2. Members of the Board of Directors of joint-stock companies.<o:p></o:p></div>
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3. Chiefs of representative offices and directors of projects of international organizations or non-governmental organizations in Vietnam.<o:p></o:p></div>
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4. Those who stay in Vietnam for under 3 months to offer services for sale.<o:p></o:p></div>
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5. Those who stay in Vietnam for under 3 months to deal with complicated technical or technological problems that adversely impact or are at risk of exerting adverse impacts on production and business activities and these problems cannot be handled by Vietnamese and foreign experts who are currently in Vietnam. <o:p></o:p></div>
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6. Foreign lawyers possessing a professional practice license in Vietnam in accordance with the Law on Lawyers. <o:p></o:p></div>
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7. It is in accordance with a treaty to which Vietnam is a contracting party.<o:p></o:p></div>
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8. Those who are studying and working in Vietnam, provided that the employer shall notify their employment to the provincial-level state management agency of labor 7 days in advance.<o:p></o:p></div>
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9. Other cases as stipulated by the Government.<o:p></o:p></div>
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<b>Article 173. Validity duration of work permits <o:p></o:p></b></div>
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The maximum validity duration of a work permit is 2 years. <o:p></o:p></div>
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<b>Article 174. Cases of termination of validity of work permits<o:p></o:p></b></div>
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1. The work permit expires.<o:p></o:p></div>
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2. The labor contract terminates.<o:p></o:p></div>
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3. The content of the labor contract is not consistent with the content of the granted work permit. <o:p></o:p></div>
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4. The contract in the field of business, trade, finance, banking, insurance, science and technology, culture, sports, education or medicine expires or terminates. <o:p></o:p></div>
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5. There is a written notice of the foreign side of the termination of sending of foreign citizens to work in Vietnam.<o:p></o:p></div>
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6. The work permit is revoked. <o:p></o:p></div>
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7. The enterprise, organization or partner in Vietnam or the foreign non-governmental organization in Vietnam ceases operation.<o:p></o:p></div>
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8. The foreign employee is sentenced to imprisonment, dies, or is declared to be dead or missing by a court.<o:p></o:p></div>
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<b>Article 175. Grant, re-grant and revocation of work permits <o:p></o:p></b></div>
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The Government shall specify conditions for the grant, re-grant and revocation of work permits for foreign citizens working in Vietnam. <b><o:p></o:p></b></div>
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<b>Section 4<o:p></o:p></b></div>
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<b>DISABLED EMPLOYEES<o:p></o:p></b></div>
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<b>Article 176. State policies for disabled employees<o:p></o:p></b></div>
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l. The State protects the rights to work and to self-employment of disabled persons, and shall formulate policies to encourage and provide incentives for employers to create jobs for and employ disabled persons in accordance with the Law on Persons with Disabilities. <o:p></o:p></div>
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2. The Government shall stipulate the policy on providing concessional loans from the National Employment Fund for employers who employ disabled persons.<o:p></o:p></div>
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<b>Article 177. Employment of disabled persons<o:p></o:p></b></div>
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1. An employer shall ensure working conditions, working tools and occupational safety and hygiene suitable to disabled employees and take regular care for their health.<o:p></o:p></div>
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2. An employer shall consult disabled employees before deciding on matters involving their rights and interests.<o:p></o:p></div>
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<b>Article 178. Prohibited acts in employment of disabled persons</b><o:p></o:p></div>
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1. Employing a disabled person who has lost 51% or more of his/her working ability to work overtime and at night.<o:p></o:p></div>
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2. Employing a disabled person to perform a heavy or dangerous job or a job exposed to toxic substances on the list issued by the Ministry of Labor, War Invalids and Social Affairs in coordination with the Ministry of Health.<o:p></o:p></div>
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<b>Section 5<o:p></o:p></b></div>
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<b>DOMESTIC EMPLOYEES <o:p></o:p></b></div>
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<b>Article 179. Domestic employees<o:p></o:p></b></div>
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1. Domestic employee is a person who regularly does housework for one or more families.<o:p></o:p></div>
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Housework includes cooking, housekeeping, babysitting, caring for sick persons, caring for the elderly, driving, and gardening and other housework which is not related to commercial activities. <o:p></o:p></div>
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2. This Code does not apply to employees who do housework in the form of piecework.<o:p></o:p></div>
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<b>Article 180. Labor contracts for domestic employees<o:p></o:p></b></div>
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1. An employer shall sign a written labor contract with a domestic employee.<o:p></o:p></div>
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2. The duration of a labor contract for a domestic employee may be negotiated by both parties. Either party may unilaterally terminate the labor contract with an advance notice of 15 days.<o:p></o:p></div>
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3. The two parties shall agree and clearly write in the labor contract the form and time of wage payment, daily working hours and accommodation. <o:p></o:p></div>
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<b>Article 181. Obligations of an employer<o:p></o:p></b></div>
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1. To fully implement the agreements stated in the labor contract.<o:p></o:p></div>
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2. To pay to the domestic employee his/her social insurance and health insurance as provided by law to enable the latter to self-manage his/her insurance. <o:p></o:p></div>
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3. To respect the honor and dignity of the domestic employee.<o:p></o:p></div>
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4. To provide a clean and hygienic accommodation for the domestic employee, if so agreed. <o:p></o:p></div>
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5. To create opportunities for the domestic employee to receive education and vocational training. <o:p></o:p></div>
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6. To pay travel expenses for the domestic employee to return home at the end of his/her service, except the case in which the domestic employee terminates the labor contract ahead of time.<o:p></o:p></div>
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<b>Article 182. Obligations of a domestic employee <o:p></o:p></b></div>
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1. To fully implement the agreements in the labor contract signed by both parties.<o:p></o:p></div>
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2. To pay compensation as agreed upon or provided by law in case of damaging or losing the property of the employer.<o:p></o:p></div>
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3. To timely notify the employer of any possibilities and risks of accident, safety, health, life and property of the employer’s family and his/her own.<o:p></o:p></div>
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4. To denounce to competent agencies if the employer commits acts of mistreating, sexually harassing or forcing labor or other illegal acts.<o:p></o:p></div>
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<b>Article 183. Prohibited acts of an employer <o:p></o:p></b></div>
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1. Mistreating, sexually harassing, forcing labor and using violence against the domestic employee.<o:p></o:p></div>
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2. Assigning work to the domestic employees not in accordance with the labor contract.<o:p></o:p></div>
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3. Keeping personal documents of the domestic employee. <o:p></o:p></div>
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<b>Section 6<o:p></o:p></b></div>
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<b>OTHER TYPES OF EMPLOYEES<o:p></o:p></b></div>
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<b>Article 184. Persons working in the fields of arts and physical training and sports<o:p></o:p></b></div>
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Persons who work in the fields of arts and physical training and sports are entitled to some suitable regimes related to vocational training age, entry into labor contracts, working time, rest time, wage, wage-related allowances, bonus and occupational safety and hygiene as stipulated by the Government.<o:p></o:p></div>
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<b>Article 185. Employees performing home-based work<o:p></o:p></b></div>
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1. Employees may negotiate with employers to regularly perform home-based work. <o:p></o:p></div>
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2. This Code does not apply to employees performing home-based work in the form of processing. <o:p></o:p></div>
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<b>Chapter XII<o:p></o:p></b></div>
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<b>SOCIAL INSURANCE<o:p></o:p></b></div>
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<b>Article 186. Participation in social insurance and health insurance<o:p></o:p></b></div>
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1. Employers and employees shall participate in compulsory social insurance, compulsory health insurance and unemployment insurance and are entitled to the benefits in accordance with the social insurance and health insurance laws.<o:p></o:p></div>
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Employers and employees are encouraged to participate in other different forms of social insurance for employees.<o:p></o:p></div>
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2. When an employee is absent from work and covered by social insurance, the employer is not required to pay a wage to the employee.<o:p></o:p></div>
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3. For an employee who is not covered by compulsory social insurance, compulsory health insurance and unemployment insurance, the employer shall simultaneously pay to the employee a wage and an amount which is equivalent to the level of contribution to compulsory social insurance, compulsory health insurance and unemployment insurance, and annual leave payments in accordance with regulations.<o:p></o:p></div>
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<b>Article 187. Age of retirement <o:p></o:p></b></div>
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1. An employee who meets the conditions on the period of payment of social insurance stipulated by the law on social insurance is entitled to a pension when reaching full 60 years of age, for males, or full 55 years of age, for females.<o:p></o:p></div>
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2. An employee whose working ability has been declined; who performs a specially heavy, hazardous or dangerous job or a heavy, hazardous or dangerous job; works in a mountain, deep-lying, remote, border or island area in the list issued by the Government may retire before reaching the age specified in Clause 1 of this Article.<o:p></o:p></div>
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3. An employee who has high professional and technical qualifications or who performs management work and some other special cases may retire at an age not over 5 years older than the age specified in Clause 1 of this Article. <o:p></o:p></div>
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4. The Government shall detail Clauses 2 and 3 of this Article. <o:p></o:p></div>
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<b>Chapter XIII<o:p></o:p></b></div>
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<b>TRADE UNIONS <o:p></o:p></b></div>
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<b>Article 188. The role of trade unions in industrial relations <o:p></o:p></b></div>
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1. Grassroots level trade unions play the role of representing and protecting the rights and legitimate interests of trade union members and employees; participate in negotiating, signing and supervising the implementation of collective labor agreements, wage scales and wage tables, labor norms, wage payment regulations and bonus regulations, internal working regulations, democracy regulations in enterprises, agencies or organizations; participate in and assist the settlement of labor disputes; hold dialogues and cooperate with employers to build harmonious, stable and progressive industrial relations in enterprises, agencies or organizations. <o:p></o:p></div>
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2. Immediate higher-level trade unions shall assist grassroot-level trade unions in performing their functions and tasks specified in Clause 1 of this Article; and propagate, educate and improve understanding of employees on the labor law and trade union law. <o:p></o:p></div>
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3. At non-unionized workplaces, immediate higher-level trade unions shall perform the duties specified in Clause 1 of this Article. <o:p></o:p></div>
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4. Trade unions at a level shall work with state management agencies of the same level and the employers’ representative organization to discuss and deal with labor-related issues.<o:p></o:p></div>
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<b>Article 189. Establishment, joining and operation of trade unions at enterprises, agencies and organizations <o:p></o:p></b></div>
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1. Employees of enterprises, agencies and organizations have the right to establish, join and operate trade unions in accordance with the Law on Trade Union.<o:p></o:p></div>
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2. Immediate higher-level trade unions have the rights and responsibilities to mobilize employees to join trade unions and establish grassroots-level trade unions at enterprises, agencies or organizations; they also have the right to request employers and local labor state management agencies to create favorable conditions for and support the establishment of grassroots-level trade unions.<o:p></o:p></div>
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3. When the grassroots-level trade union is established in accordance with the Law on Trade Union, the employer shall recognize and create favorable conditions for activities of the grassroots-level trade union.<o:p></o:p></div>
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<b>Article 190. Prohibited acts of employers related to the establishment, joining and operation of trade unions <o:p></o:p></b></div>
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1. Obstructing or causing difficulties to employees in the establishment, joining and operation of trade unions. <o:p></o:p></div>
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2. Coercing employees to establish, join and operate a trade union.<o:p></o:p></div>
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3. Asking employees not to join or to withdraw from a trade union. <o:p></o:p></div>
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4. Discriminating employees regarding wages, working time and other rights and obligations in industrial relations to obstruct employees in the establishment, joining and operation of trade unions.<b><i><o:p></o:p></i></b></div>
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<b>Article 191. Rights of grassroots-level trade union representatives in industrial relations <o:p></o:p></b></div>
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1. To meet the employer to discuss, exchange ideas and negotiate on labor and employment issues. <o:p></o:p></div>
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2. To visit workplaces to meet employees within the scope of responsibility which they represent. <o:p></o:p></div>
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3. At non-unionized workplaces, immediate higher-level trade union representatives shall exercise the rights provided in this Article. <o:p></o:p></div>
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<b>Article 192. Responsibilities of employers toward trade unions<o:p></o:p></b></div>
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1. To create favorable conditions for employees to establish, join and operate trade unions. <o:p></o:p></div>
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2. To collaborate and create favorable conditions for immediate higher-level trade unions to propagandize, mobilize and develop trade union members, establish grassroots-level trade unions and arrange full-time trade union representatives at enterprises, agencies or organizations. <o:p></o:p></div>
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3. To ensure conditions for grassroots-level trade union activities as provided in Article 193 of this Code. <o:p></o:p></div>
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4. To coordinate with grassroots-level trade unions to formulate and implement democracy regulations and coordination mechanism regulations which are suitable to the functions and tasks of each side. <o:p></o:p></div>
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5. To consult the executive committee of the grassroots-level trade union before issuing regulations related to the rights, obligations and benefits of and policies related to employees.<o:p></o:p></div>
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6. When an employee who is a part-time trade union representative is still in his/her trade union tenure while his/her labor contract expires, that labor contract must be extended until the end of the trade union tenure. <o:p></o:p></div>
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7. When an employer unilaterally terminates the labor contract of, transfers to another job or sacks an employee who is a part-time trade union representative, he/she must obtain the written agreement of the executive committee of the grassroots-level trade union or the executive committee of the immediate higher-level trade union.<o:p></o:p></div>
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If failing to reach such agreement, the two parties shall report it to a competent agency or organization. Only after 30 days after notifying the case to the local state management agency of labor, may the employer make decision and he/she shall take responsibility for his/her decision.<o:p></o:p></div>
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If disagreeing with the employer’s decision, the executive committee of the grassroots-level trade union and the employee concerned may request labor dispute settlement in accordance with the procedures and order provided by law.<o:p></o:p></div>
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<b>Article 193.</b><b>Assurance of conditions for trade union activities at enterprises, agencies and organizations </b><o:p></o:p></div>
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1. A grassroots-level trade union shall be provided by the employer with an office and information and given necessary conditions for trade union activities.<o:p></o:p></div>
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2. A part-time trade union representative may use working time for trade union activities according to the Law on Trade Union and have his/her wage paid by the employer.<o:p></o:p></div>
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3. A full-time trade union representative at an enterprise, agency or organization has his/her wage paid by the trade union and shall be ensured by the employer with collective welfare benefits like other employees of the enterprise, agency or organization as stated in the collective labor agreement or the employer’s regulations.<o:p></o:p></div>
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<b>Chapter XIV<o:p></o:p></b></div>
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<b>SETTLEMENT OF LABOR DISPUTES<o:p></o:p></b></div>
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<b>Section 1<o:p></o:p></b></div>
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<b>GENERAL PROVISIONS ON SETTLEMENT OF LABOR DISPUTES<o:p></o:p></b></div>
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<b>Article 194. Principles of settlement of labor disputes<o:p></o:p></b></div>
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1. To respect and guarantee self-negotiation and self-determination by the parties in settling their labor dispute. <o:p></o:p></div>
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2. To ensure conciliation and arbitration on the basis of respect for the rights and interests of both disputing parties, and respect for the common interest of the society and non-violation of the law. <o:p></o:p></div>
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3. To guarantee publicity, transparency, objectiveness, timeliness, quickness and lawfulness. <o:p></o:p></div>
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4. To ensure participation of the representative of each party in the labor dispute settlement process.<o:p></o:p></div>
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5. To settle a labor dispute firstly through direct negotiation by the two parties in order to harmoniously resolve their interests, stabilize production and business and assure social order and safety.<o:p></o:p></div>
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6. The settlement of a labor dispute shall be conducted by a competent agency, organization or person after either party makes a written request due to the fact that the other party refuses to negotiate or the two parties do not negotiate successfully or the two parties negotiate successfully but either party does not implement the agreement.<o:p></o:p></div>
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<b>Article 195. Responsibilities of agencies, organizations and individuals for settling labor disputes<o:p></o:p></b></div>
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1. The state management agency of labor shall coordinate with the trade union and the employers’ representative organization in providing guidance and assistance to the parties during the labor dispute settlement.<o:p></o:p></div>
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2.<i></i>The Ministry of Labor, War Invalids and Social Affairs shall organize training to raise professional capacity for labor conciliators and arbitrators in the labor dispute settlement.<o:p></o:p></div>
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3. Competent state agencies shall proactively and promptly settle right-based collective disputes.<o:p></o:p></div>
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<b>Article 196. Rights and obligations of two parties in labor dispute settlement<o:p></o:p></b></div>
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1. During the labor dispute settlement, the two parties have the following rights:<o:p></o:p></div>
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a/ To participate directly or through a representative in the settlement process; <o:p></o:p></div>
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b/ To withdraw or change the content of their written request; <o:p></o:p></div>
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c/ To request change of the person in charge of settling the labor dispute if they have grounds to believe that such person may not be impartial or objective. <o:p></o:p></div>
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2. During the labor dispute settlement, the two parties have the following obligations: <o:p></o:p></div>
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a/ To promptly and fully provide all documents and evidence to prove their request; <o:p></o:p></div>
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b/ To abide by the reached agreement, the judgment or ruling which has taken legal effect.<o:p></o:p></div>
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<b>Article 197. Powers of agencies, organizations and persons competent to settle labor disputes<o:p></o:p></b></div>
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Agencies, organizations and persons competent to settle labor disputes may, within the scope of their tasks and powers, request the two disputing parties and relevant agencies, organizations and persons to provide documents and evidence, solicit assessment and invite witnesses and other related people.<o:p></o:p></div>
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<b>Article 198. Labor conciliators<o:p></o:p></b></div>
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1. Labor conciliators are appointed by the state management agency of labor of a district, town or provincial city to conciliate labor disputes and disputes over vocational training contracts.<b><i><o:p></o:p></i></b></div>
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2.<b><i></i></b>The Government shall stipulate criteria for and competence to appoint labor conciliators. <o:p></o:p></div>
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<b>Article 199. Labor Arbitration Council<o:p></o:p></b></div>
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1. The chairperson of a provincial-level People’s Committee may decide to establish the Labor Arbitration Council, which consists of the chairperson who is the head of the state management agency of labor, a secretary and members who are the representatives of the provincial-level trade union and the employers’ representative organization. The number of members of the Labor Arbitration Council must be an odd number and not exceed seven.<o:p></o:p></div>
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In case of necessity, the chairperson of the Labor Arbitration Council may invite representatives of relevant agencies and organizations and persons with experience in local industrial relations.<o:p></o:p></div>
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2. The Labor Arbitration Council may conciliate the following collective labor disputes:<o:p></o:p></div>
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a/ Interest-related collective labor disputes; <o:p></o:p></div>
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b/ Collective labor disputes occurring at employing units where strikes are prohibited on the list stipulated by the Government.<o:p></o:p></div>
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3. The Labor Arbitration Council shall make decision by majority of secret votes.<o:p></o:p></div>
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4. Provincial-level People’s Committees shall provide necessary working conditions for the operation of the Labor Arbitration Council.<o:p></o:p></div>
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<b>Section 2<o:p></o:p></b></div>
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<b>COMPETENCE AND PROCESS FOR SETTLEMENT OF<br />INDIVIDUAL LABOR DISPUTES<o:p></o:p></b></div>
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<b>Article 200. Agencies and persons competent to settle individual labor disputes <o:p></o:p></b></div>
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1. Labor conciliators.<o:p></o:p></div>
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2. People’s Courts.<o:p></o:p></div>
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<b>Article 201. Order and procedures for settlement of individual labor disputes by labor conciliators<o:p></o:p></b></div>
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1. Individual labor disputes must go through the conciliation conducted by labor conciliators before going to a court for settlement, except the following labor disputes:<o:p></o:p></div>
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a/ Disputes over disciplinary measures of dismissal or unilateral termination of labor contract;<o:p></o:p></div>
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b/ Disputes over compensation for damage and allowance upon termination of labor contract;<o:p></o:p></div>
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c/ Disputes between a domestic employee and his/her employer;<o:p></o:p></div>
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d/ Disputes over social insurance in accordance with the law on social insurance, over health insurance in accordance with the law on health insurance;<o:p></o:p></div>
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e/ Disputes over compensation between employees and enterprises or non-business units sending employees to work abroad under contracts.<o:p></o:p></div>
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2. Within 5 working days from the date of receiving a conciliation request, the labor conciliator shall complete the conciliation. <o:p></o:p></div>
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3. Both disputing parties must be present at the conciliation meeting. The disputing parties may authorize their representatives to attend the conciliation meeting. <o:p></o:p></div>
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The labor conciliator shall instruct the parties to negotiate. In case the two parties can reach an agreement, the labor conciliator shall prepare a record of successful conciliation. <o:p></o:p></div>
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In case the two parties cannot reach any agreement, the labor conciliator shall recommend a solution to the parties for consideration. In case the two parties agree with the recommended solution, the labor conciliator shall prepare a record of successful conciliation.<o:p></o:p></div>
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In case the two parties do not agree with the recommended solution or one of the disputing parties is absent without a plausible reason after having been duly summoned for two times, the labor conciliator shall prepare a record of unsuccessful conciliation.<o:p></o:p></div>
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The record of unsuccessful conciliation must bear the signatures of the present party and the labor conciliator. <o:p></o:p></div>
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Copies of the record of successful or unsuccessful conciliation must be sent to both disputing parties within 1 working day from the date the record is prepared.<o:p></o:p></div>
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4. In case of unsuccessful conciliation or if either party does not implement the agreement written in the record of successful conciliation or the conciliation duration stipulated in Clause 2 of this Article expires but the labor conciliator fails to conduct the conciliation, each disputing party may request settlement by a court.<o:p></o:p></div>
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<b>Article 202. Statute of limitations for requesting settlement of individual labor disputes<o:p></o:p></b></div>
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1. The statute of limitations for requesting a labor conciliator to settle an individual labor dispute is 6 months, counting from the date of discovering an act which is claimed by each disputing party to infringe upon its rights and legitimate interests.<o:p></o:p></div>
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2. The statute of limitations for bringing an individual labor dispute to a court is 1 year counting from the date of discovering an act which is claimed by each disputing party to infringe its rights and legitimate interests.<o:p></o:p></div>
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<b>Section 3<o:p></o:p></b></div>
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<b>COMPETENCE AND PROCESS FOR SETTLEMENT OF COLLECTIVE LABOR DISPUTES<o:p></o:p></b></div>
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<b>Article 203. Agencies, organizations and persons competent to settle collective labor disputes <o:p></o:p></b></div>
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1. Agencies, organizations and persons competent to settle right-based collective labor disputes include:<o:p></o:p></div>
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a/ Labor conciliators;<o:p></o:p></div>
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b/ Chairpersons of People’s Committees of districts, towns or provincial cities (below referred to as chairperson of district-level People’s Committees);<o:p></o:p></div>
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c/ People’s Courts.<o:p></o:p></div>
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2. Agencies, organizations and persons competent to settle interest-based collective labor disputes:<o:p></o:p></div>
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a/ Labor conciliators;<o:p></o:p></div>
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b/ The Labor Arbitration Council.<o:p></o:p></div>
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<b>Article 204. Procedures for settling collective labor disputes at grassroots level<o:p></o:p></b></div>
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1. The conciliation procedures for collective labor disputes comply with Article 201 of this Code. A record of conciliation must clearly indicate the type of the collective labor dispute. <o:p></o:p></div>
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2. In case of unsuccessful conciliation or if either party does not implement the agreement written in the record of successful conciliation, the following provisions must be complied with: <o:p></o:p></div>
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a/ For right-based collective labor disputes, any disputing party may request settlement by the chairperson of the district-level People’s Committee; <o:p></o:p></div>
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b/ For interest-based collective labor disputes, any disputing party may request settlement by the Labor Arbitration Council.<o:p></o:p></div>
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3. In case the labor conciliator fails to conduct the conciliation within the time limit specified in Clause 2 of Article 201 of this Code, any disputing party may request settlement by the chairperson of the district-level People’s Committee. <o:p></o:p></div>
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Within 2 working days after receiving a request for settlement, the chairperson of the district-level People’s Committee shall identify whether the dispute is right-based or interest-based.<o:p></o:p></div>
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If it is a right-based collective labor dispute, the chairperson of the district-level People’s Committee shall settle it in accordance with Point a, Clause 2 of this Article and Article 205 of this Code.<o:p></o:p></div>
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If it is an interest-based collective labor dispute, the chairperson of the district-level People’s Committee shall promptly guide the disputing parties to make a request for settlement in accordance with Point b, Clause 2 of this Article.<o:p></o:p></div>
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<b>Article 205. Settlement of right-based collective labor disputes by chairpersons of district-level People’s Committees</b><o:p></o:p></div>
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1. Within 5 working days after receiving a request for settlement of a right-based collective labor dispute, the chairperson of a district-level People’s Committee shall conduct the labor dispute settlement. <o:p></o:p></div>
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2. Representatives of the two disputing parties must be present at the labor dispute settlement meeting. When finding it necessary, the chairperson of the district-level People’s Committee may invite representatives of other relevant agencies and organizations to the meeting.<o:p></o:p></div>
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The chairperson of the district-level People’s Committee shall base himself/herself on the labor law, collective labor agreement, registered internal working regulations and other lawful regulations and agreements to consider and settle the labor dispute.<o:p></o:p></div>
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3. In case the two parties disagree with the decision of the chairperson of the district-level People’s Committee or the chairperson of the district-level People’s Committee fails to settle the labor dispute within the time limit, any disputing party may request settlement by a court.<o:p></o:p></div>
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<b>Article 206. Settlement of interest-based collective labor disputes by the Labor Arbitration Council</b><o:p></o:p></div>
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1. Within 7 working days from the date of receiving a request, the Labor Arbitration Council shall complete the conciliation. <o:p></o:p></div>
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2. Representatives of the two disputing parties must be present at the meeting of the Labor Arbitration Council. If finding it necessary, the Labor Arbitration Council may invite representatives of relevant agencies and organizations to the meeting. <o:p></o:p></div>
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The Labor Arbitration Council shall support both parties to self-negotiate; in case the two parties cannot reach an agreement, the Labor Arbitration Council shall recommend a solution to both disputing parties for consideration. <o:p></o:p></div>
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If the two parties can reach an agreement or agree with the recommended solution, the Labor Arbitration Council shall prepare a record of successful conciliation and concurrently issue a decision to recognize the agreement of the two parties. <o:p></o:p></div>
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In case the two parties cannot reach an agreement or either disputing party is absent without a plausible reason after having been duly summoned for two times, the Labor Arbitration Council shall make a record of unsuccessful conciliation.<o:p></o:p></div>
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The record of unsuccessful conciliation must bear the signatures of the present party and the chairperson and the secretary of the Labor Arbitration Council. <o:p></o:p></div>
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Copies of the record of successful or unsuccessful conciliation must be sent to both disputing parties within 1 working day from the date the record is prepared.<o:p></o:p></div>
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3. Five days after the Labor Arbitration Council makes the record of successful conciliation, if either party does not implement the agreement, the employees’ collective may carry out procedures for going on strike. <o:p></o:p></div>
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In case the Labor Arbitration Council makes a record of unsuccessful conciliation, after 3 days, the employees’ collective may carry out procedures for going on strike. <o:p></o:p></div>
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<b>Article 207. Statute of limitations for requesting settlement of right-based collective labor disputes <o:p></o:p></b></div>
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The statute of limitations for requesting settlement of a right-based collective labor dispute is 1 year counting from the date of discovering an act which is claimed by either party to infringe upon its rights or legitimate interests.<o:p></o:p></div>
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<b>Article 208. Prohibition of unilateral acts pending settlement of collective labor disputes <o:p></o:p></b></div>
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None of the disputing parties may take unilateral actions against the other party pending the settlement of their collective labor dispute by a competent agency, organization or person in the time limit provided by this Code.<o:p></o:p></div>
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<b>Section 4<o:p></o:p></b></div>
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<b>STRIKES AND STRIKE SETTLEMENT<o:p></o:p></b></div>
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<b>Article 209. Strikes <o:p></o:p></b></div>
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1. Strike is a temporary, voluntary and organized work stoppage of an employees’ collective in order to achieve their demands in the process of labor dispute settlement.<o:p></o:p></div>
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2. A strike can only be carried out for interest-based collective labor disputes and after the expiry of the statute of limitations specified in Clause 3, Article 206 of this Code. <o:p></o:p></div>
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<b>Article 210. Organization and leadership of strikes<o:p></o:p></b></div>
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1. In a unionized place, a strike must be organized and led by the executive committee of the grassroots-level trade union. <o:p></o:p></div>
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2. In a non-unionized place, a strike must be organized and led by the higher-level trade union at the request of employees. <o:p></o:p></div>
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<b>Article 211. Sequence of going on strike<o:p></o:p></b></div>
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1. Collecting opinions of the employees’ collective. <o:p></o:p></div>
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2. Issuing a decision to go on strike.<o:p></o:p></div>
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3. Going on strike.<o:p></o:p></div>
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<b>Article 212. Procedures for collecting opinions of the employees’ collective <o:p></o:p></b></div>
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1. In unionized places, opinions of members of the executive committee of the grassroots-level trade union and heads of production teams must be collected; in non-unionized places, opinions of heads of production teams or employees must be collected. <o:p></o:p></div>
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2. Opinions may be collected by ballot or signatures. <o:p></o:p></div>
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3. Issues put up for opinions on going on a strike include:<o:p></o:p></div>
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a/ The option suggested by the executive committee of the trade union on the contents specified at Points b, c and d, Clause 2, Article 213 of this Code; <o:p></o:p></div>
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b/ The employee’s agreement or disagreement to go on strike.<o:p></o:p></div>
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4. The time and method of collecting opinions on going on a strike must be determined by the executive committee of the trade union and notified to the employer at least 1 day in advance. <o:p></o:p></div>
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<b>Article 213. Notification of the starting time of a strike</b><o:p></o:p></div>
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1. When over 50% of the consulted employees agree with the option suggested by the executive committee of the trade union, the executive committee of the trade union shall issue a decision to go on strike. <o:p></o:p></div>
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2. A decision to go on strike must include:<o:p></o:p></div>
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a/ The outcome of the collection of opinions on going on strike;<o:p></o:p></div>
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b/ The starting time and place for the strike;<o:p></o:p></div>
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c/ Scope of the strike;<o:p></o:p></div>
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d/ Demands of the employees’ collective;<o:p></o:p></div>
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e/ Full name of the representative of the executive committee of the trade union and contact address for settlement. <o:p></o:p></div>
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3. At least 5 working days prior to the starting date of the strike, the executive committee of the trade union shall send the decision to go on strike to the employer; and simultaneously send its copies to the provincial-level state management agency of labor and the provincial-level Federation of Labor.<b><i></i></b><i><o:p></o:p></i></div>
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4. By the starting time of the strike, if the employer does not accept the demands of the employees’ collective, the executive committee of the trade union may organize and lead the strike. <o:p></o:p></div>
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<b>Article 214. Rights of the parties prior to and during a strike<o:p></o:p></b></div>
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1. To continue negotiating to settle the collective labor dispute or jointly request conciliation by the provincial-level state management agency of labor, trade union and employers’ representative organization.<o:p></o:p></div>
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2. The executive committee of the trade union has the rights to:<o:p></o:p></div>
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a/ Withdraw the decision to go on strike if the strike has not happened yet or to stop the strike if it is happening; <o:p></o:p></div>
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b/ Request a court to declare the strike is legal.<o:p></o:p></div>
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3. The employer has the rights to:<o:p></o:p></div>
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a/ Accept the demands entirely or in parts, and send a written notice of his/her acceptance to the executive committee of the grassroots-level trade union that organizes and leads the strike;<b><o:p></o:p></b></div>
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b/ Temporarily close the workplace during the strike due to shortage of conditions to maintain normal operations or to protect the assets;<b><i><o:p></o:p></i></b></div>
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c/ Request a court to declare the strike is illegal. <b><i><o:p></o:p></i></b></div>
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<b>Article 215. Cases in which a strike is illegal<o:p></o:p></b></div>
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1. A strike does not arise from an interest-based collective dispute. <o:p></o:p></div>
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2. A strike is organized for employees who are not working for the same employer. <o:p></o:p></div>
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3. A strike occurs when the dispute is being settled or has not been settled by an agency, organization or person in accordance with this Code. <o:p></o:p></div>
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4. A strike occurs in a strike-prohibited enterprise listed by the Government. <o:p></o:p></div>
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5. A strike occurs when there is a decision to postpone or stop the strike.<o:p></o:p></div>
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<b>Article 216. Notice of the decision on temporary closure of the workplace <o:p></o:p></b></div>
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At least 3 working days before the date of temporary closure of the workplace, the decision on temporary closure must be publicly posted up at the workplace and notified by the employer to the following agencies and organizations:<o:p></o:p></div>
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1. The executive committee of the trade union that organizes and leads the strike.<o:p></o:p></div>
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2. The provincial-level trade union.<o:p></o:p></div>
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3. The employers’ representative organization.<o:p></o:p></div>
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4. The provincial-level state management agency of labor.<o:p></o:p></div>
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5. The district-level People’s Committee of the locality where the enterprise is located.<o:p></o:p></div>
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<b>Article 217. Prohibited cases of temporary closure of the workplace<o:p></o:p></b></div>
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1. Twelve hours prior to the starting time of the strike notified in the decision to go on strike. <o:p></o:p></div>
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2. After the employees’ collective stops striking. <o:p></o:p></div>
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<b>Article 218. Wages and other lawful interests of employees during a strike<o:p></o:p></b></div>
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1. Employees who do not take part in a strike but have to stop working because of the strike shall be paid with a work suspension allowance under Clause 2, Article 98 of this Code and other benefits stipulated by the labor law.<o:p></o:p></div>
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2. Employees taking part in a strike may not be paid with wages or other benefits stipulated by law, unless otherwise agreed by both parties. <o:p></o:p></div>
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<b>Article 219. Prohibited acts before, during and after a strike<o:p></o:p></b></div>
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1. Obstructing employees to exercise their right to go on strike or instigating, dragging or forcing employees to go on strike, and preventing non-strikers from going to work. <o:p></o:p></div>
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2. Using violence; sabotaging machines, equipment and assets of the employer.<o:p></o:p></div>
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3. Violating public order and security.<o:p></o:p></div>
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4. Terminating the labor contracts with, imposing labor disciplinary measures on or transferring employees and strike leaders to other jobs or other locations due to their preparation for or involvement in the strike.<o:p></o:p></div>
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5. Taking revenge actions on employees who are on strike or leaders of the strike.<o:p></o:p></div>
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6. Taking advantage of strikes to commit other illegal acts.<o:p></o:p></div>
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<b>Article 220. Cases in which strikes are prohibited<o:p></o:p></b></div>
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1. Strike is prohibited in units which are essential for the national economy and in which strikes can threaten the national security, defense, health and public order as listed by the Government. <o:p></o:p></div>
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2. State management agencies shall periodically organize meetings to listen to opinions of employees’ collectives and employers in order to timely provide support and respond to the legitimate demands of the employees’ collectives. <o:p></o:p></div>
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<b>Article 221. Decisions to postpone or cancel strikes <o:p></o:p></b></div>
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When considering that a strike may cause serious damage to the national economy and public interests, the chairperson of the provincial-level People’s Committee may decide to postpone or cancel such strike and assign competent agencies and organizations to deal with such strike. <o:p></o:p></div>
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The Government shall stipulate the postponement and cancellation of strikes and settlement of interests of the employees’ collectives. <o:p></o:p></div>
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<b>Article 222. Handling of strikes that do not follow the prescribed sequence and procedures <o:p></o:p></b></div>
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1. The chairperson of a provincial-level People’s Committee may issue a decision declaring a strike violates the prescribed sequence and procedures and immediately notify the chairperson of the district-level People’s Committee when the organization and leadership of the strike do not comply with Articles 212 and 213 of this Code.<o:p></o:p></div>
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2. Within 12 hours from the time of receiving the notification of the chairperson of the provincial-level People’s Committee, the chairperson of the district-level People’s Committee shall assume the prime responsibility for, and coordinate with the state management agency of labor and the trade union of the same level and other relevant agencies and organizations in, holding a meeting directly with the employer and the executive committee of the grassroots-level trade union or higher-level trade union for consulting and supporting the parties to find solutions and resume normal production and business operations.<o:p></o:p></div>
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<b>Section 5<o:p></o:p></b></div>
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<b>COURTS TO CONSIDER THE LEGITIMACY OF A STRIKE<o:p></o:p></b></div>
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<b>Article 223. Request for a court to consider the legitimacy of a strike<o:p></o:p></b></div>
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1. During a strike or within 3 months from the date a strike comes to an end, either party may submit a written request to a court for consideration of the legitimacy of the strike.<o:p></o:p></div>
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2. The written request must contain the following principal details:<o:p></o:p></div>
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a/ Date of the request;<o:p></o:p></div>
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b/ Name of the court to receive the request;<o:p></o:p></div>
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c/ Name and address of the requester;<o:p></o:p></div>
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d/ Name and address of the organization that led the strike;<o:p></o:p></div>
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e/ Name and address of the employer of the employees’ collective on strike;<o:p></o:p></div>
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f/ Issues brought to the court for settlement;<o:p></o:p></div>
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g/ Other information that the requester finds necessary for the settlement.<o:p></o:p></div>
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3. The request must be enclosed with copies of the decision to go on strike, decision or conciliation record of a competent agency or organization engaged in the settlement of the collective labor dispute, documents and evidence related to the consideration of the legitimacy of the strike.<o:p></o:p></div>
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<b>Article 224. Procedures for sending a written request to a court for consideration of the legitimacy of a strike<o:p></o:p></b></div>
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Procedures for sending and receiving a written request and performing the obligation to provide documents and evidences to a court for consideration of and ruling on the legitimacy of a strike are similar to those for submitting and receiving a written request and performing the obligation to provide documents and evidence at a court provided in the Civil Procedures Code. <o:p></o:p></div>
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<b>Article 225. Jurisdiction to consider the legitimacy of a strike<o:p></o:p></b></div>
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1. The provincial-level People’s Court of the locality in which a strike takes place has jurisdiction to consider the legitimacy of the strike.<o:p></o:p></div>
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2. The Supreme People’s Court has jurisdiction to settle complaints about decisions on the legitimacy of strikes.<o:p></o:p></div>
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<b>Article 226. Composition of the panel to consider the legitimacy of a strike<o:p></o:p></b></div>
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1. The panel to consider the legitimacy of a strike comprises three judges.<o:p></o:p></div>
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2. The panel to settle a complaint about a decision on the legitimacy of a strike comprises three judges appointed by the President of the Supreme People’s Court.<o:p></o:p></div>
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3. The change of a judge who is a member of the panel to consider the legitimacy of a strike must comply with the Civil Procedures Code.<o:p></o:p></div>
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<b>Article 227. Procedures for processing a written request for consideration of the legitimacy of a strike<o:p></o:p></b></div>
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1. Upon receipt of a written request, the president of the provincial-level People’s Court shall decide to form a panel to consider the legitimacy of the strike and assign one judge to take main charge of settling the written request.<o:p></o:p></div>
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2. Within 5 working days after receiving a written request, the judge assigned to take main charge of settling such request shall issue a decision to consider the legitimacy of the strike. The decision to hold a hearing to consider the legitimacy of the strike must be immediately sent to the executive committee of the trade union, the employer and relevant agencies and organizations. <o:p></o:p></div>
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3. Within 5 working days after issuing a decision to consider the legitimacy of a strike, the panel to consider the legitimacy of the strike shall open a hearing to consider the legitimacy of the strike. <o:p></o:p></div>
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<b>Article 228. Termination of consideration of the legitimacy of a strike<o:p></o:p></b></div>
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A court may terminate consideration of the legitimacy of a strike in the following cases:<o:p></o:p></div>
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1. The requester withdraws the written request;<o:p></o:p></div>
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2. The disputing parties have reached an agreement on the settlement of the strike and file a written request for the court to terminate the settlement;<o:p></o:p></div>
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3. The requester does not show up after having been duly summoned for two times.<o:p></o:p></div>
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<b>Article 229. Participants in a hearing to consider the legitimacy of a strike<o:p></o:p></b></div>
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1. The panel to consider the legitimacy of a strike must be chaired by the assigned judge; the court clerk shall take the minutes of a hearing.<o:p></o:p></div>
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2. Representatives of the employees’ collective and the employer.<o:p></o:p></div>
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3. Representatives of other agencies and organizations as requested by the court.<o:p></o:p></div>
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<b>Article 230. Postponement of a hearing to consider the legitimacy of a strike <o:p></o:p></b></div>
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1. The judge assigned to chair the hearing to consider the legitimacy of a strike or the panel to consider the legitimacy of a strike may decide to postpone the hearing in a way similar to the postponement of a court hearing provided in the Civil Procedure Code.<o:p></o:p></div>
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2. The postponement of a hearing to consider the legitimacy of a strike must not exceed 3 working days.<o:p></o:p></div>
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<b>Article 231. Process of a hearing to consider the legitimacy of a strike<o:p></o:p></b></div>
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1. The chairperson of a hearing to consider the legitimacy of a strike announces the decision to hold a hearing to consider the legitimacy of the strike and summarizes the written request. <o:p></o:p></div>
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2. The representatives of the employees’ collective and the employer give their views.<o:p></o:p></div>
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3. The chairperson may request to hear opinions of representatives of other organizations and agencies attending the meeting.<o:p></o:p></div>
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4. The panel considering the legitimacy of the strike discusses and makes decision by majority vote.<o:p></o:p></div>
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<b>Article 232. Ruling on the legitimacy of a strike<o:p></o:p></b></div>
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1. The ruling of a court on the legitimacy of a strike must clearly state the reason and grounds to conclude on the legitimacy of the strike.<o:p></o:p></div>
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The ruling of a court on the legitimacy of a strike must be publicly announced at the court hearing and immediately sent to the executive committee of the trade union, the employer and the people’s procuracy of the same level. The employees’ collective and the employer shall implement the ruling of the court but may also file complaints according to the procedures provided by this Code. <o:p></o:p></div>
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2. After the ruling of the court on the legitimacy of a strike is announced, if the strike is ruled to be illegal, the employees on strike shall immediately stop going on strike and return to work.<o:p></o:p></div>
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<b>Article 233. Handling of violations<s><o:p></o:p></s></b></div>
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1. In case the employees still continue to go on strike and do not return to work after the strike has been ruled by the court to be illegal, depending on the seriousness of their violation, they may be subject to disciplinary measures in accordance with the labor law. <o:p></o:p></div>
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In case an illegal strike causes damage to the employer, the damage must be compensated in accordance with law by the trade union that leads the strike.<o:p></o:p></div>
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2. Those who take advantage of a strike to cause public disorder, sabotage machines and assets of the employer; those who prevent or instigate, drag or force employees to go on strike, take revenge on strikers and leaders of the strike shall, depending on the seriousness of their violations, be administratively sanctioned or examined for penal liability; and, if causing any damage, shall pay compensations in accordance with law.<o:p></o:p></div>
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<b>Article 234. Order and procedures for settling complaints about rulings on the legitimacy of a strike<o:p></o:p></b></div>
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1. Within 15 days after receiving the ruling on the legitimacy of a strike, the executive committee of the trade union or the employer may lodge a written complaint with the Supreme People’s Court.<o:p></o:p></div>
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2. Upon receiving a complaint about the ruling on the legitimacy of a strike, the Supreme People’s Court shall request in writing the court that has considered the legitimacy of the strike to forward the whole file of the case to it for consideration.<o:p></o:p></div>
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3. Within 3 working days after receiving the Supreme People’s Court’s written request, the court that has issued the ruling on the legitimacy of the strike shall forward the whole file of the case to the Supreme People’s Court for consideration.<o:p></o:p></div>
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4. Within 5 working days after receiving the file, a panel shall settle the complaint about the ruling on the legitimacy of the strike. <o:p></o:p></div>
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The ruling of the Supreme People’s Court is the final binding decision on the legitimacy of the strike.<o:p></o:p></div>
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<b>Chapter XV<o:p></o:p></b></div>
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<b>STATE MANAGEMENT OF LABOR<o:p></o:p></b></div>
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<b>Article 235</b>. <b>Contents of state management of labor<o:p></o:p></b></div>
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State management of labor covers the following principal contents:<o:p></o:p></div>
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1. Promulgating and implementing legal documents on labor. <o:p></o:p></div>
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2. Monitoring, making statistics and providing information on labor supply and demand and fluctuations of labor supply and demand; making decision on policies, master plans and plans on human resources, vocational training, development of vocational skills, formulation of the national vocational qualification framework and distribution and utilization of labor in the whole society. Issuing a list of jobs that require employees who have been vocationally trained or possess national vocational skills certificate;<o:p></o:p></div>
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3. Organizing and conducting scientific research on labor and statistics and information on labor and the labor market and on the living standards and income levels of employees;<o:p></o:p></div>
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4. Building mechanisms and institutions to support the development of harmonious, stable and progressive industrial relations.<o:p></o:p></div>
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5. Inspecting, examining and settling complaints and denunciations and handling violations of the labor law; and settling labor disputes in accordance with law. <o:p></o:p></div>
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6. International cooperation in the field of labor. <o:p></o:p></div>
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<b>Article 236. Competence of state management of labor<o:p></o:p></b></div>
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1. The Government shall uniformly perform the state management of labor nationwide.<o:p></o:p></div>
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2. The Ministry of Labor, War Invalids and Social Affairs shall take responsibility before the Government for performing the state management of labor.<o:p></o:p></div>
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Ministries and ministerial-level agencies shall, within the ambit of their tasks and powers, perform and coordinate with the Ministry of Labor, War Invalids and Social Affairs in performing the state management of labor<b><i>. </i></b><o:p></o:p></div>
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3. People’s Committees at all levels shall perform the state management of labor within their respective localities. <o:p></o:p></div>
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<b>Chapter XVI<o:p></o:p></b></div>
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<b>LABOR INSPECTION, HANDLING OF VIOLATIONS OF LABOR LAW</b><o:p></o:p></div>
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<b>Article 237. Responsibilities of the state inspectorates of labor<o:p></o:p></b></div>
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The inspectorates of the Ministry of Labor, War Invalids and Social Affairs and provincial-level Departments of Labor, War Invalids and Social Affairs have the following main responsibilities: <o:p></o:p></div>
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1. To inspect compliance with the labor law; <o:p></o:p></div>
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2. To investigate labor accidents and violations of occupational safety and hygiene;<o:p></o:p></div>
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3. To guide the application of the system of standards and technical regulations on working conditions and occupational safety and hygiene;<o:p></o:p></div>
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4. To settle labor-related complaints and denunciations in accordance with law;<o:p></o:p></div>
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5. To handle according to their competence or propose competent agencies to handle violations of labor law<b><i>.</i></b><o:p></o:p></div>
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<b>Article 238. Labor inspection<o:p></o:p></b></div>
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1. The inspectorates of the Ministry of Labor, War Invalids and Social Affairs and provincial-level Departments of Labor, War Invalids and Social Affairs shall perform the function of specialized inspection of labor.<o:p></o:p></div>
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2. The inspection of occupational safety and hygiene in the fields of radiation, oil and gas exploration and exploitation, means of transport by rail, waterway, road and air; and units of the armed forces must be carried out by state management agencies in charge of these fields with the cooperation of the specialized labor inspectorates.<o:p></o:p></div>
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<b>Article 239. Handling of violations in the field of labor<o:p></o:p></b></div>
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Violators of the provisions of this Code shall, depending on the seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability; and, if causing any damage, shall pay compensations in accordance with law.<o:p></o:p></div>
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<b>Chapter XVII<o:p></o:p></b></div>
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<b>IMPLEMENTATION PROVISIONS<o:p></o:p></b></div>
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<b>Article 240. Effect of the Labor Code<o:p></o:p></b></div>
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1. This Code takes effect on May 1, 2013. <o:p></o:p></div>
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The June 23, 1994 Labor Code, Law No. 35/2002/QH10 Amending and Supplementing a Number of Articles of the Labor Code No. 35/2002/QH10, Law No. 74/2006/QH11 Amending and Supplementing a Number of Articles of the Labor Code, and Law No. 84/2007/QH11 Amending and Supplementing a Number of Articles of the Labor Code cease to be effective on the date this Code takes effect.<o:p></o:p></div>
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2. From the date this Code takes effect:<o:p></o:p></div>
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a/ The signed labor contracts, collective labor agreements, and other lawful agreements and any agreements which are more favorable for employees than the provisions of this Code may continue to be performed. Any agreements which are inconsistent with the provisions of this Code must be amended and supplemented;<o:p></o:p></div>
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b/ The duration of maternity leave provided in Law No. 71/2006/QH11 on Social Insurance must be implemented in accordance with this Code.<o:p></o:p></div>
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For female employees that take maternity leave before the effective date of this Code, if until May 1, 2013, they are still on maternity leave in accordance with Law No. 71/2006/QH11 on Social Insurance, the duration of their maternity leave complies with this Code. <o:p></o:p></div>
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3. Labor policies for cadres, civil servants, public employees, members of the People’s Army and People’s Public Security forces and other social organizations, and members of cooperatives comply with other laws but, depending on each category, some provisions of this Code may be applied. The Government shall promulgate specific wage policies for application to cadres, civil servants, public employees and other members of the People’s Army and People’s Public Security forces.<o:p></o:p></div>
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<b>Article 241. Effect with respect to employers with under 10 employees <o:p></o:p></b></div>
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Employers using under 10 employees shall comply with the provisions of this Code, but are entitled to a reduction of or exemption from a number of criteria and procedures as stipulated by the Government.<o:p></o:p></div>
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<b>Article 242. Implementation detailing and guidance<o:p></o:p></b></div>
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The Government and competent agencies shall detail and guide articles and clauses as assigned in this Code.<o:p></o:p></div>
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<i>This Code was passed on June 18, 2012, by the XIII</i><i><sup>th</sup> National Assembly of the Socialist Republic of Vietnam at its 3<sup>rd</sup>session.-<o:p></o:p></i></div>
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<b><span style="font-size: 13pt;">Chairman of the National Assembly<br /><br /><o:p></o:p></span></b></div>
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<b><span style="font-size: 13pt;">(Signed)<o:p></o:p></span></b></div>
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<b><span style="font-size: 13pt;">NGUYEN SINH HUNG<o:p></o:p></span></b></div>
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Unknownnoreply@blogger.com3tag:blogger.com,1999:blog-7854658301322086128.post-15986220685658328622015-11-09T17:55:00.003-08:002015-11-09T17:56:16.468-08:00CIRCULAR No. 02a/2015/TT-BTP GUIDING THE DECREE NO. 126/2014/ND-CP OF THE LAW ON MARRIAGE AND FAMILY CIRCULAR No. 02a/2015/TT-BTP GUIDING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 126/2014/ND-CP OF DECEMBER 31, 2014, DETAILING A NUMBER OF ARTICLES AND MEASURES FOR IMPLEMENTATION OF THE LAW ON MARRIAGE AND FAMILY REGARDING FOREIGN-INVOLVED MARRIAGE AND FAMILY RELATIONS<br />
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<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223">
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
MINISTRY OF JUSTICE<br />
-------</b></div>
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<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
SOCIALIST REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
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</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
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No.
02a/2015/TT-BTP</div>
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<i>Hanoi,
February 23, 2015</i></div>
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<br />
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<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>CIRCULAR</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
GUIDING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE
NO. 126/2014/ND-CP OF DECEMBER 31, 2014, DETAILING A NUMBER OF ARTICLES AND
MEASURES FOR IMPLEMENTATION OF THE LAW ON MARRIAGE AND FAMILY REGARDING
FOREIGN-INVOLVED MARRIAGE AND FAMILY RELATIONS</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Government's Decree No. 158/2005/ND-CP of December 27, 2005, on registration
and management of civil status;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Government's Decree No. 06/2012/ND-CP of February 2, 2012, amending and
supplementing a number of articles of Decrees on civil status, marriage and
family, and certification;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Government's Decree No. 22/2013/ND-CP of March 13, 2013, defining the
functions, duties, powers and organizational structure of the Ministry of
Justice;</i></div>
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<i>Pursuant
to the Government's Decree No. 126/2014/ND-CP of December 31, 2014, detailing a
number of articles and measures for implementation of the Law on Marriage and
Family;</i></div>
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<i>At
the proposal of the Director of the Bureau of Civil Status, Nationality and
Authentication;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
Minister of Justice promulgates the Circular guiding the implementation of a
number of articles of the Government’s Decree No. 126/2014/ND-CP of December
31, 2014, detailing a number of articles and measures for implementation of the
Law on Marriage and Family regarding foreign-involved marriage and family
relations.</i></div>
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<b>Chapter
I</b></div>
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<b>GENERAL PROVISIONS</b></div>
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<b>Article
1.</b> Scope of regulation</div>
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1. This
Circular guides the implementation of a number of articles of the Government’s
Decree No. 126/2014/ND-CP of December 31, 2014, detailing a number of articles
and measures for implementation of the Law on Marriage and Family (below
referred to as Decree No. 126/2014/ND-CP) regarding procedures for settlement
of foreign-involved marriage registration, and parent and child recognition;
recording in the civil status book of Vietnamese citizens’ marriage or parent
and child recognition already settled at competent foreign agencies overseas
(below referred to as recording of marriage or parent and child recognition);
grant of marital status certificates to resident Vietnamese citizens for
registration of marriage with foreigners at competent foreign agencies overseas
(below referred to as grant of marital status certificates); recording in the
civil status book of divorce and cancellation of unlawful marriage already
settled abroad (below referred to as recording of divorce); organization and
operation of centers for counseling and support for foreign-involved marriage
and family (below referred to as Center); modification and promulgation of a
number of civil status forms for settlement of foreign-involved civil status
registration.</div>
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2. The
registration of marriage or parent and child recognition between Vietnamese
citizens bearing foreign citizenship and Vietnamese citizens or between
foreigners must comply with Decree No. 126/2014/ND-CP and this Circular.</div>
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3. This
Circular does not apply to marriage and parent and child recognition between
Vietnamese citizens who are working, studying or traveling overseas for a
definite term or between resident Vietnamese citizens.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
2.</b> Grant of copies of civil status papers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
After
settling foreign-involved marriage registration or parent and child
recognition, the provincial-level Justice Department shall, based on the
marriage register or parent and child recognition register, grant copies of the
marriage certificate or the decision recognizing parent and child recognition
to the involved parties at their request. These copies shall be signed by the
provincial-level Justice Department director or a person authorized by the
former, and affixed with the provincial-level Justice Department’s seal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
3.</b> Calculation of the time limit for settlement of dossiers for grant of
marital status certificates, marriage registration, recording of marriage and
recording of divorce</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The time
for sending written requests for opinions and sending written opinions between
the commune-level People’s Committee and the provincial-level Justice
Department in the settlement of dossiers for grant of marital status
certificates; the time for sending written requests for opinions and sending
written opinions between the provincial-level Justice Department and the
Ministry of Justice in the settlement of dossiers for recording of divorce; the
postponed time of interview prescribed in Clause 2, Article 7, and Clause 2,
Article 9; the time for sending written requests for verification and sending
notices of verification results between the provincial-level Justice Department
and the district-level Justice Division prescribed in Clause 1, Article 9; and
the time for sending written requests for examination and sending notices of
examination results between provincial-level Justice Departments prescribed in
Clause 1, Article 10, of this Circular shall not be included in the time limit
for dossier settlement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
4.</b> Termination of settlement of dossiers of foreign-involved marriage
registration or parent and child recognition; grant of marital status
certificates; recording of marriage and recording of parent and child
recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the applicant makes a written request for termination of the dossier settlement
before the civil status registration agency holds a marriage registration
ceremony; before receiving a decision recognizing parent and child recognition;
or before the civil status registration agency grants a marital status
certificate; or records a marriage or parent and child recognition, the civil
status registration agency shall terminate the dossier settlement and notify
such in writing to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
involved parties later make a request for settlement, they shall carry out the
procedures again.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
5.</b> Responsibility to notify results of settlement of dossiers of
foreign-involved marriage registration and parent and child recognition;
recording of marriage; and recording of parent and child recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. After
conferring a marriage certificate to a couple or recording a marriage, the
provincial-level Justice Department shall notify such in writing to the
commune-level People’s Committee which has granted the marital status
certificate to the Vietnamese citizen for recording in the register of marital
status certificates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. After
refusing registration of a marriage according to Article 26 of Decree No.
126/2014/ND-CP or terminating the settlement of a marriage registration dossier
according to Article 4 of this Circular, the provincial-level Justice
Department shall notify such in writing to the commune-level People’s Committee
of the locality where the Vietnamese citizen resides, for recording in the
register of marital status certificates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. After
conferring a decision recognizing parent and child recognition to the involved
parties or recording the parent and child recognition, the provincial-level
Justice Department shall notify such in writing to the commune-level People’s
Committee of the place of birth declaration of the child being a Vietnamese
citizen, for recording in the register of birth declaration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. After
registering the marriage of a Vietnamese citizen permanently residing overseas
who has been granted a marital status certificate by an overseas Vietnamese
diplomatic mission, consular representative agency or another agency authorized
to perform the consular function (below referred to as representative mission),
the provincial-level Justice Department shall send a notice to the Consular
Department of the Ministry of Foreign Affairs for notification to the
representative mission for recording in the register of marital status
certificates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
provincial-level Justice Department shall issue notices according to Clauses 1,
2, 3 and 4 of this Article within 7 working days after conferring a marriage
certificate or a decision recognizing parent and child recognition, recording a
marriage or parent and child recognition or refusing registration of marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>MARRIAGE REGISTRATION PROCEDURES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
6.</b> Marriage registration dossiers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
marriage registration dossier must comply with Article 20 of Decree No.
126/2014/ND-CP and is guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Marriage registration declaration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Each
partner shall make a marriage registration declaration according to a
prescribed form; sign and write his/her full name. In case both partners are
present when submitting the dossier, only 1 (one) marriage registration
declaration is required, which must contain information about both partners and
their signatures and full names.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
marriage registration declaration contains a competent Vietnamese agency’s
certification of the Vietnamese citizen’s marital status, the marital status
certificate is not required. If the marital status certificate is available,
certification in the marriage registration declaration is not required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
submitting the dossier, the applicant for marriage registration shall produce a
personal identification paper such as identity card, passport or another valid
substitute paper (the original or lawfully notarized or certified copy), which
has been stated in the marriage registration declaration, for examination and
comparison.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Paper
proving the marital status</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
Vietnamese citizen who resides overseas (without bearing a foreign citizenship)
shall submit a marital status certificate granted by the representative mission
in the country of his/her residence or a paper proving the marital status
granted by a competent foreign agency of the country of his/her residence;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
stateless person who permanently resides in Vietnam shall submit his/her
marital status certificate granted by the commune-level People’s Committee of
the locality where he/she resides.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7.</b> Interview, verification of marriage registration dossiers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
provincial-level Justice Department shall request verification by the public
security agency of the same level only when seeing that a marriage is related
to national security or social order and safety, or shows signs of illegal
immigration, human trafficking, illegal marriage brokerage, sham marriage for
leaving the country or self-seeking purpose, or other matters related to the
functions and tasks of public security agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
partner who, for a plausible reason, cannot be present for an interview on the
notified date shall make a written request for change of the date of the
interview, clearly stating the reason for his/her absence and the proposed date
for the next interview. The next interview shall be held within 30 days after
the date of the previously planned one.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8.</b> Organization of marriage registration ceremonies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
organization of a marriage registration ceremony must comply with Article 24 of
Decree No. 126/2014/ND-CP and is guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Both
partners must be present at the marriage registration ceremony and shall
produce their personal identification papers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case both partners, for a plausible reason, cannot be present at the marriage
registration ceremony on the date set by the provincial-level Justice
Department, they shall send to the provincial-level Justice Department a
written request for postponement of the time for holding the marriage
registration ceremony, clearly stating the reason for their absence.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
provincial-level Justice Department shall notify the requester of the postponed
time for holding the marriage registration ceremony which must be within 90
days after the provincial- level People’s Committee chairperson signs the
marriage certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
III</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GRANT OF MARITAL STATUS CERTIFICATES, RECORDING OF
MARRIAGE AND DIVORCE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9.</b> Order of settlement of dossiers for grant of marital status certificates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
order of settling dossiers for grant of marital status certificates must comply
with Clauses 2, 3, 4 and 5, Article 28 of Decree No. 126/2014/ND-CP and is
guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
necessary, the provincial-level Justice Department may ask the district-level
Justice Division to conduct verification. Within 5 working days after receiving
a verification request, the district-level Justice Division shall conduct
verification and notify results to the provincial-level Justice Department.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. An
applicant who, for a special reason such as serious illness, accident or
another <i>force majeure</i> event, cannot be present for the interview on the
notified date shall make a written request to postpone the interview to another
date which must be within 30 days after being notified. The written request
must clearly state the reason for the absence and shall be sent to the
provincial-level Justice Department or commune-level People’s Committee. The commune-
level People’s Committee shall notify such to the provincial-level Justice
Department right on the working day of receiving the written request for
interview postponement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
10.</b> Order of settlement of dossiers for recording of marriage</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The order
of settlement of dossiers for recording of marriage must comply with Article 38
of Decree No. 126/2014/ND-CP and is guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. After
receiving a dossier, the provincial-level Justice Department shall check papers
in the dossier. If the Vietnamese citizen resides at home at the time of
registering the marriage at a competent foreign agency, it shall examine and
compare the dossier with the dossier for grant of a marital status certificate
to that citizen. In case the Vietnamese citizen has been granted a marital
status certificate in another province, the provincial-level Justice Department
shall send a written request for examination and comparison to the
provincial-level Justice Department which has given opinions about the grant of
that marital status certificate. Within 5 working days after receiving a
written request for examination, a provincial-level Justice Department shall
conduct examination and comparison and issue a written reply.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Upon
examination and comparision with the dossier for grant of a marital status
certificate according to Clause 1 of this Article, if finding that the grant of
a marital status certificate fails to conform with the prescribed order and
procedures, the provincial-level Justice Department shall conduct verification
and clarification. When verification results show that the partners are
eligible for marriage under the Law on Marriage and Family at the time of
requesting the marital status certificate, the provincial-level Justice
Department shall still record the marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
After
recording the marriage, the provincial-level Justice Department shall send a
written request for correction and handling to the commune-level People’s
Committee which has granted the marital status certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
11.</b> Determination of the competence to settle dossiers for recording of
divorce</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
competence to settle dossiers for recording of divorce must comply with Article
42 of Decree No. 126/2014/ND-CP and is guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case the marriage register or the pervious recording of marriage is no longer
available or does not contain registration contents of the applicant, if the
applicant can produce the marriage certificate or certificate of previous
recording of marriage, the competence to record divorce shall be determined
according to Clause 1, Article 42 of Decree No. 126/2014/ND-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the marriage register or the previous recording of marriage is no longer
available or does not contain registration contents of the applicant and the
applicant cannot produce the marriage certificate or certificate of previous
recording of marriage, the competence to record divorce shall be determined as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ If
the applicant permanently resides in Vietnam, the provincial-level Justice
Department of the locality where the applicant permanently resides is competent
to record the divorce;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ If
the applicant does not permanently reside in Vietnam but has carried out
procedures for recording of divorce for marriage registration in Vietnam, the
provincial-level Justice Department at which the applicant has carried out
marriage registration procedures is competent to record the divorce;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ If
the applicant does not permanently reside in Vietnam and has carried out
procedures for recording of divorce not for marriage registration in Vietnam,
the provincial-level Justice Department of the locality where the applicant
resides before leaving the country is competent to record the divorce.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IV</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>REGISTRATION FOR PARENT AND CHILD RECOGNITION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
12.</b> Order of settlement of parent and child recognition dossiers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
order of settling parent and child recognition must comply with Article 34 of
Decree No. 126/2014/ND-CP and is guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
document on parent and child recognition posted by the commune-level People’s
Committee’s or provincial-level Justice Department must contain the following
information: full names, gender, birth dates, places of residence, numbers of
identity cards or passports of the recognizing and recognized parties; and the
time limit set for conferring the decision recognizing the parent and child
recognition at the provincial-level Justice Department.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. After
receiving a dossier, the provincial-level Justice Department shall settle the
parent and child recognition under regulations even if the recognizing or
recognized parent or child dies. If both persons die, it shall terminate the
settlement of the parent and child recognition dossier.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If a
dispute over the parent and child recognition arises in the course of settling
a dossier, the provincial-level Justice Department shall suspend the dossier
settlement and guide the person in dispute and the recognizing or recognized
parent or child in requesting a competent court to settle the dispute according
to legal proceedings.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If a
complaint or denunciation about the parent and child recognition is lodged in
the course of settling a dossier, the provincial-level Justice Department shall
suspend the dossier settlement until the result of complaint or denunciation
settlement is available.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. In
case the recognizing or recognized party or both parties cannot be present for
a plausible reason to receive the decision on parent and child recognition on
the date set by the provincial-level Justice Department, they shall send to the
provincial-level Justice Department a written request for change of such date,
clearly stating the reason for their absence.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. A
child under 9 is not required to be present to receive the decision on parent
and child recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. A
decision on parent and child recognition is valid on the date it is conferred
to the involved parties and recorded in the register of parent and child
recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13.</b> Order of settlement of dossiers for parent and child recognition
together with birth registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For a
request for parent and child recognition in which the child’s birth has not
been registered, the provincial-level Justice Department shall combine the
settlement of parent and child recognition with the child’s birth registration
as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. If
the provincial-level Justice Department is competent to settle birth
registration, it shall combine the settlement of parent and child recognition
with birth registration. The birth certification or a substitute paper and the
birth registration declaration may replace the birth certificate in the
registration dossier of parent and child recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
the commune-level People’s Committee is competent to settle birth registration,
the provincial-level Justice Department shall settle parent and child
recognition first. The birth certification or a substitute paper and the birth
registration declaration may replace the birth certificate in the registration
dossier of parent and child recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
After
settling the parent and child recognition, the provincial-level Justice
Department shall send a notice together with a copy of the decision recognizing
the parent and child recognition, the birth certification or a substitute paper
and the birth registration declaration to the competent commune-level People’s
Committee for registration of the child’s birth.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
V</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>ORGANIZATION AND OPERATION OF CENTERS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
14.</b> Conditions for establishment of Centers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
conditions for establishment of a Center must comply with Article 53 of Decree
No. 126/2014/ND-CP and are guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
place of operation of the Center must have an area and working facilities
suitable to the practical situation of each locality.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Center must have at least 1 full-time counselor and may employ employees under
contracts or employ counseling collaborators on a regular or case-by-case
basis.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
head and counseling and support staff of the Center must hold a tertiary or
higher degree and have at least 3 years’ experience in language, cultural and
social or legal work relevant to the fields in which they give counseling and
support.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15.</b> Powers and obligations of Centers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
powers and obligations of a Center must comply with Article 55 of Decree No.
126/2014/ND-CP and are guided as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
a person requests counseling and support, a Center shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Receive such request;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Arrange an appropriate venue and staff to give counseling and support;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Grant
its counseling and support certificate after completing counseling and support
when so requested by the counseled and supported person without organizing an
exam or a test.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
Center may reach agreement with the requester on the time for counseling and
support.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
Center established or changing its organization and operation model under the
Government’s Decree No. 24/2013/ND-CP of March 28, 2013, detailing a number of
articles of the Law on Marriage and Family regarding foreign-involved marriage
and family relations shall continue to operate according to Article 55 of
Decree No. 126/2014/ND-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
marriage support center which was established under the Government’s Decree No.
68/2002/ND-CP of July 10, 2002, detailing a number of articles of the Law on
Marriage and Family regarding marriage and family relations, and has not
changed its organization and operation model accordingly under Decree No.
126/2014/ND-CP, may only provide counseling and support and grant certificates
according to Points a, b, c, d, dd, e, i and k, Clause 1, Article 55, and may
not carry out the activities specified at Points g and h, Clause 1, Article 55,
of Decree No. 126/2014/ND-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION
PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 16.</span></b><span lang="FR" style="mso-ansi-language: FR;"> </span>Transitional provisions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dossiers
for registration of parent and child recognition; recording of marriage;
recording of parent and child recognition; and grant of marital status
certificates to be settled under Article 66 of Decree No. 126/2014/ND-CP must
use respective civil status forms promulgated together with the Justice
Ministry’s Circular No. 09b/2013/TT-BTP of May 20, 2013, amending and
supplementing a number of articles of the Justice Ministry’s Circular No.
08a/2010/TT-BTP of March 25, 2010, promulgating, and guiding the recording,
keeping and use of, civil status registers and forms, and the Justice
Ministry’s Circular No. 05/2012/TT-BTP of May 23.2012, amending and
supplementing a number of articles of Circular No. 08a/2010/TT-BTP (below
referred to as Circular No. 09b/2013/TT-BTP)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17.</b> Effect</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. This
Circular takes effect on April 10, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
modify 8 civil status forms on the list of civil status registers and forms promulgated
together with Circular No. 09b/2013/TT-BTP to respective forms on the list of
civil status forms promulgated together with this Circular <i>(not translated)</i>,
including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Decision recognizing parent and child recognition (the original), form TP/HTNNg-2013-CMC.1,
for use at provincial-level Justice Departments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Decision recognizing parent and child recognition (the original), form
TP-NG/HT-2013-CMC.1, for use at representative missions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Decision recognizing parent and child recognition (copy), form
TP/HTNNg-2013-CMC.1 .a, for use at provincial-level Justice Departments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Decision recognizing parent and child recognition (copy), form
TP-NG/HT-2013-CMC.1.a, for use at representative missions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Decision recognizing parent and child recognition (copy), form
TP-NG/HT-2010-CMC.3.a, for use at the Ministry of Foreign Affairs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Marital status certificate (granted to resident Vietnamese citizens for
marriage with foreigners at competent foreign agencies overseas), form
TP/HT-2013-XNTTHN;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/
Certificate of recording of civil status affairs registered at competent
foreign agencies, form TP/HT-2010-XNGC.1, for use at provincial-level Justice
Departments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/
Certificate of recording of civil status affairs registered at competent
foreign agencies, form TP-NG/HT-2010-XNGC.2, for use at representative
missions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
promulgate 2 civil status forms <i>(not translated)</i> according to the list
of civil status forms promulgated together with this Circular for settlement of
the recording of divorce, including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Declaration
for recording of divorce already settled abroad, form TP/HTNNg-2015-TK.GCLH;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Certificate of recording of divorce already settled abroad, form
TP/HTNNg-2015-XNGC.3.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
annul the Justice Ministry’s Circular No. 16/2010/TT-BTP of October 8, 2010,
guiding the recording in the civil status book of divorce made abroad; and
Circular No. 22/2013/ TT-BTP of December 31, 2013, detailing and guiding a
number of articles of the Government’s Decree No. 24/2013/ND-CP of March 28,
2013, detailing a number of articles of the Law on Marriage and Family
regarding foreign-involved marriage and family relations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Provincial-level People’s Committees and Justice Departments should promptly
report any problems arising in the course of implementation to the Ministry of
Justice for guidance.-</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
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<br /></div>
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<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>FOR
THE MINISTER OF JUSTICE<br />
DEPUTY MINISTER<br />
<br />
<br />
<br />
<br />
Nguyen Khanh Ngoc</b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-7854658301322086128.post-2238298179508824982014-12-31T17:45:00.000-08:002015-11-09T17:50:09.061-08:00DECREE No. 126/2014/ND-CP ON DETAILING A NUMBER OF ARTICLES AND MEASURES FOR IMPLEMENTATION OF THE LAW ON MARRIAGE AND FAMILYDECREE No. 126/2014/ND-CP ON DETAILING A NUMBER OF ARTICLES AND MEASURES FOR IMPLEMENTATION OF THE LAW ON MARRIAGE AND FAMILY<br />
<a name='more'></a><br />
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<b>THE
GOVERNMENT<br />
-------</b></div>
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<b>THE
SOCIALIST REPUBLIC OF VIETNAM<br />
Independence - Freedom – Happiness<br />
----------------</b></div>
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No.
126/2014/ND-CP</div>
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<i>Hanoi,
December 31, 2014</i></div>
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<b>DECREE</b></div>
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DETAILING A NUMBER OF ARTICLES AND MEASURES FOR
IMPLEMENTATION OF THE LAW ON MARRIAGE AND FAMILY</div>
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<i>Pursuant
to the December 25, 2001 Law on Organization of the Government;</i></div>
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<i>Pursuant
to the June 19, 2014 Law on Marriage and Family;</i></div>
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<i>At
the proposal of the Minister of Justice,</i></div>
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<i>The
Government promulgates the Decree detailing a number of articles and measures
for implementation of the Law on Marriage and Family.</i></div>
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<b>Chapter
I</b></div>
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<b>SCOPE OF REGULATION AND APPLICATION OF MARRIAGE AND
FAMILY PRACTICES</b></div>
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<b>Article
1.</b> Scope of regulation</div>
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This
Decree prescribes in detail the application of marriage and family practices,
the matrimonial property regime, settlement of marriage and family matters
involving foreign elements and a number of measures to implement the Law on
Marriage and Family.</div>
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<b>Article
2.</b> Principles of application of practices</div>
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1.
Applicable practices must be rules of conduct compliant with Clause 4, Article
3 of the Law on Marriage and Family.</div>
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2. The
application of practices must satisfy the conditions prescribed in Article 7 of
the Law on Marriage and Family.</div>
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3.
Involved parties’ agreement on applicable practices shall be respected.</div>
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<b>Article
3.</b> Agreement on applicable practices</div>
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1. The
provision of Clause 1, Article 7 of the Law on Marriage and Family that
involved parties have no agreement shall be construed as involved parties
neither reach agreement on application of practices nor reach other agreements
on the case or matter to be settled.</div>
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2. In
case involved parties reach agreement on applicable practices, the settlement
of the case or matter must comply with such agreement. In case involved parties
reach no agreement, the settlement must comply with Article 4 of this Decree.</div>
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<b>Article
4.</b> Settlement of marriage and family cases and matters applying practices</div>
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1. For
settlement of a marriage and family case or matter applying practices,
conciliation shall be conducted in accordance with the law on grassroots
conciliation. Prestigious persons in the community or religious dignitaries
shall be encouraged to participate in the conciliation.</div>
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2. In
case the conciliation fails or the marriage and family case or matter applying
practices falls outside the scope of grassroots conciliation, a court shall
settle that case or matter in accordance with the law on civil procedure.</div>
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<b>Article
5. </b>Advocacy and mobilization for application of practices</div>
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1.
Related ministries and sectors and People’s Committees at all levels shall
coordinate with the Vietnam Fatherland Front in working out and implementing
the following policies and measures:</div>
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a/ To
create conditions for the people to implement the law on marriage and family;
to uphold fine traditions and practices which show the identity of each ethnic
group, to eliminate backward marriage and family practices;</div>
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b/ To
increase public information on the law on marriage and family; to mobilize the
people to uphold fine traditions and practices and eliminate backward marriage
and family practices;</div>
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c/ To
educate young generations about preserving and developing the language and
script, and promote the cultural values of fine practices, of each ethnic
group.</div>
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2.
Backward marriage and family practice means a practice which contravenes the
fundamental principles of the marriage and family regime prescribed in Article
2 of the Law on Marriage and Family or violates Clause 2, Article 5 of the Law
on Maưiage and Family.</div>
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Promulgated
together with this Decree is the list of backward marriage and family practices
which should be eliminated through mobilization or banned from application.</div>
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<b>Article
6.</b> Responsibility for making lists of applicable practices</div>
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1.
Within 3 years after the effective date of this Decree, provincial-level
People’s Committees shall make and submit to provincial-level People’s Councils
lists of marriage and family practices applicable in their localities.</div>
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2. On
the basis of the practical application of marriage and family practices in
their localities, provincial-level People’s Committees shall propose
provincial-level People’s Councils to modify and supplement the promulgated
lists of practices.</div>
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<b>Chapter
II</b></div>
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<b>MATRIMONIAL PROPERTY REGIME</b></div>
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<b>Section
1. GENERAL PROVISIONS</b></div>
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<b>Article
7.</b> Application of the statutory matrimonial property regime</div>
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The
statutory matrimonial property regime must apply when husband and wife do not
choose to apply a matrimonial property regime as agreed or their agreement on
the matrimonial property regime is declared invalid by a court in accordance
with Article 50 of the Law on Marriage and Family.</div>
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<b>Article
8.</b> Third parties not acting in good faith when establishing and making
transactions with a spouse related to bank account, securities account and
other movable assets for which ownership registration is not required by law</div>
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A third
party that establishes and makes transactions with a spouse related to bank
account, securities account or other movable assets for which ownership
registration is not required by law shall be regarded as not acting in good
faith in the following cases:</div>
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1.
He/she/it has been provided with information by a spouse in accordance with
Article 16 of this Decree but still establishes and makes transactions against
such information.</div>
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2. The
husband and wife have made public in accordance with relevant laws their
agreement on possession, use and disposition of property and a third party has
known or must know this agreement but still establishes and makes transactions
against such agreement.</div>
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<b>Section
2. STATUTORY MATRIMONIAL PROPERTY REGIME</b></div>
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<b>Article
9.</b> Other lawful incomes of husband and wife in the marriage period</div>
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1.
Bonuses, lottery prizes and allowances, except the case prescribed in Clause 3,
Article 11 of this Decree.</div>
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2.
Property a spouse has the right to establish ownership in accordance with the
Civil Code for objects which are ownerless, buried, hidden, sunk, dropped on
the ground or left over out of inadvertence, stray cattle or poultry and raised
aquatic animals.</div>
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3. Other
lawful incomes as prescribed by law.</div>
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<b>Article
10.</b> Yields and profits from separate property of husband and wife</div>
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1.
Yields from separate property of a spouse means natural produces he/she gains
from his/her separate property.</div>
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2.
Profits from separate property of a spouse means the profits he/she earns from
the exploitation of his/her separate property.</div>
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<b>Article
11.</b> Other separate property of husband and wife prescribed by law</div>
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1. The
economic right to intellectual property objects as prescribed by the law on
intellectual property.</div>
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2.
Property under the separate ownership of a spouse according to the judgment or
decision of a court or another competent agency.</div>
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3.
Allowance or incentives receivable by a spouse as prescribed by the law on
preferential treatment toward persons with meritorious services to the
revolution; other property rights associated with the personal identification
of a spouse.</div>
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<b>Article
12.</b> Registration of common property of husband and wife</div>
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1.
Common property of husband and wife subject to registration under Article 34 of
the Law on Marriage and Family includes land use rights and other property for
which use or ownership registration is required by law.</div>
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2. For
common property of husband and wife which has been registered under the name of
a spouse, the other spouse is entitled to request a competent agency to grant a
new certificate of ownership or land use rights in which both spouses are
named.</div>
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3. In
case common property is divided in the marriage period and both spouses are
named in the certificate of ownership or land use rights, the spouse who
receives the divided property in kind is entitled to request the property
registration agency to re-grant a certificate of ownership or land use rights
on the basis of the spouses’ written agreement or the court decision on
division of common property.</div>
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<b>Article
13.</b> Possession, use and disposition of common property of husband and wife</div>
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1. The
possession, use and disposition of common property shall be agreed by husband
and wife. In case a spouse establishes and makes transactions related to common
property to meet the family’s essential needs, such shall be regarded as having
been agreed by the other spouse, except the case prescribed in Clause 2,
Article 35 of the Law on Marriage and Family.</div>
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2. When
a spouse disposes of common property in violation of Clause 2, Article 35 of
the Law on Marriage and Family, the other spouse may request a court to declare
such transaction invalid and settle legal consequences of the invalid
transaction.</div>
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<b>Article
14.</b> Consequences of division of common property in the marriage period</div>
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1. The
division of common property in the marriage period shall not lead to
termination of the statutory matrimonial property regime.</div>
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2. From
the time the division of common property takes effect, the divided property and
yields and profits from such property and yields and profits from other
separate property of a spouse must be the separate property of that spouse,
unless otherwise agreed by husband and wife.</div>
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3. From
the time the division of common property takes effect, property gained from the
exploitation of separate property of a spouse which cannot be determined as
income from labor or production and business activities of a spouse or as
yields or profits from such separate property must be under the joint ownership
of husband and wife.</div>
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<b>Section
3. AGREED MATRIMONIAL PROPERTY REGIME</b></div>
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<b>Article
15. </b>Determination of property of husband and wife under agreement</div>
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1. When
choosing to apply the agreed matrimonial property regime, husband and wife may
reach agreement on determination of property as follows:</div>
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a/
Matrimonial property includes common property and separate property of husband
and wife;</div>
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b/
Husband and wife have no separate property and all property a spouse has before
marriage or during the marriage period is common property;</div>
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c/ Husband
and wife have no common property and all property a spouse has before marriage
and during the marriage period is separate property of that spouse; or</div>
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d/
Property is determined as otherwise agreed by husband and wife.</div>
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2. The
agreement on matrimonial property must comply with Articles 29, 30, 31 and 32
of the Law on Marriage and Family. If such agreement violates those provisions,
persons with related rights and interests may request a court to declare it
invalid in accordance with Article 50 of the Law on Marriage and Family.</div>
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<b>Article
16.</b> Provision of information on the agreed matrimonial property regime in
transactions with third parties</div>
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In case
of applying the agreed matrimonial property regime, when establishing and
making a transaction, a spouse shall provide a third party with relevant
information. If a spouse fails to perform this obligation, the third party
shall be regarded as acting in good faith and have his/her/its interests
protected in accordance with the Civil Code.</div>
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<b>Article
17. </b>Modification and supplementation of contents of the matrimonial
property regime</div>
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1. In
case of applying the agreed matrimonial property regime, during the marriage
period, husband and wife may reach agreement to modify and supplement some or
all contents of that property regime or apply the statutory matrimonial
property regime.</div>
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2. The
agreement modifying and supplementing the matrimonial property regime shall be
notarized or certified in accordance with law.</div>
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<b>Article
18. </b>Consequences of modification and supplementation of contents of the
matrimonial property regime</div>
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1. The
agreement modifying and supplementing contents of the matrimonial property
regime shall take effect on the date it is notarized or certified. A spouse
shall provide a third party with relevant information in accordance with
Article 16 of this Decree.</div>
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2.
Property rights and obligations arising before the time of modifying and
supplementing the matrimonial property regime must remain legally valid, unless
otherwise agreed by involved parties.</div>
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<b>Chapter
III</b></div>
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<b>MARRIAGE AND FAMILY RELATIONS INVOLVING FOREIGN
ELEMENTS</b></div>
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<b>Section
1. MARRIAGE REGISTRATION</b></div>
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<b>Article
19.</b> Competence to register marriages</div>
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1.
Provincial-level People’s Committees of localities where Vietnamese citizens
register their permanent residence shall register marriages between Vietnamese
citizens and foreigners and between Vietnamese citizens at least one of whom
resides abroad.</div>
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For
Vietnamese citizens who register temporary residence but not permanent
residence in accordance with the residence law, provincial-level People’s
Committees of localities where Vietnamese citizens register temporary residence
shall register their marriages.</div>
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2. In
case two foreigners request marriage registration in Vietnam, the
provincial-level People’s Committee of the locality where one of them registers
permanent residence shall register their marriage. If both do not register
permanent residence in Vietnam, the provincial- level People’s Committee of the
locality where one of them registers temporary residence shall register their
marriage.</div>
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3.
Vietnamese diplomatic missions, consular representative missions and other
agencies authorized to perform the consular function abroad (below referred to
as representative missions) shall register marriages between Vietnamese
citizens and foreigners if such registration does not contravene the laws of
host countries.</div>
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Representative
missions shall register marriages between Vietnamese citizens residing abroad
if so requested.</div>
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<b>Article
20.</b> Marriage registration dossiers</div>
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1. A
marriage registration dossier shall be made in 1 set, comprising the following
papers:</div>
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a/
Marriage registration declarations of both spouses, made according the
prescribed form;</div>
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b/
Certificate of marital status or marriage registration declaration containing
certification of the marital status of the Vietnamese citizen granted within 6
months counting to the date of dossier receipt; document proving the marital
status of the foreigner issued within 6 months counting to the date of dossier
receipt by a competent agency of the country of citizenship of that person,
which certifies that this person is currently unmarried. In case a foreign law
does not prescribe the grant of the marital status certificate, this
certificate shall be replaced with a certification of oath taken by that person
that he/she is currently unmarried in accordance with the law of that country;</div>
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c/
Certification issued within 6 months counting to the date of dossier receipt by
a competent Vietnamese or foreign health organization that this person suffers
no mental disease or another disease that deprives him/her of the capacity to
perceive and control his/her acts;</div>
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d/
Certification of recording in the civil status book of the divorce already
settled abroad as prescribed by Vietnamese law, for a Vietnamese citizen who
has divorced at a competent foreign agency or a foreigner who has divorced a
Vietnamese citizen at a competent foreign agency;</div>
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dd/ Copy
of the household registration book or temporary residence book (for resident
Vietnamese citizens), permanent or temporary residence card or temporary
residence certificate (for foreigners permanently or temporarily residing in
Vietnam).</div>
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2. In
addition to the papers mentioned in Clause 1 of this Article, on a case-by-case
basis, a partner shall submit the following papers as appropriate:</div>
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a/ A
Vietnamese citizen who serves in the armed forces or whose work is directly
related to state secrets shall submit a written confirmation by the central- or
provincial-level line management agency or organization that this person’s
marriage to a foreigner does not affect the protection of state secrets or does
not contravene regulations of that sector;</div>
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b/ A
Vietnamese citizen who concurrently holds a foreign citizenship shall submit a
document proving his/her marital status issued by a competent foreign agency;</div>
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c/ A
non-resident foreigner in Vietnam shall submit a written certification that
he/she is eligible to get married issued by a competent agency of the country
of his/her citizenship, unless the law of that country does not prescribe the
grant of such certification.</div>
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<b>Article
21. </b>Procedures for submission and receipt of dossiers</div>
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1. A
marriage registration dossier shall be submitted directly by either partner at
the provincial-level Justice Department, for marriage registration in Vietnam,
or at the representative mission, for marriage registration at the
representative mission.</div>
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2. The
officer receiving a dossier shall check papers in that dossier and, if the
dossier is complete and valid, write a dossier receipt which specifies the
dates of interview and result notification.</div>
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If the
dossier is incomplete or invalid, this officer shall guide the male and female
partners to supplement and complete the dossier. This guidance shall be made in
writing, specifying all papers to be supplemented and completed, and must
contain the signature and full name of the dossier-receiving officer and be
given to the applicant.</div>
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In case
a person submits a dossier to an improper agency as prescribed in Clause 1,
Article 19 of this Decree, the dossier-receiving officer shall guide the former
in submitting the dossier to a competent agency.</div>
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3. The
dossier receipt procedures prescribed in Clause 2 of this Article must also
apply to receipt of parent or child recognition registration dossiers, grant of
marital status certificates, marriage recognition, recording of parent and
child recognition in the civil status book, recording of divorce in the civil
status book, cancellation of unlawful marriage already settled abroad in
accordance with this Decree, except the recording of interview date.</div>
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<b>Article
22. </b>Time limit for settlement of marriage registration</div>
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1. The
time limit for settlement of marriage registration in Vietnam is 25 days,
counting from the date the provincial-level Justice Department receives a complete
and valid dossier and a fee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the provincial-level Justice Department requests verification by the public
security agency under Clause 2, Article 23 of this Decree, this time limit may
be extended for another 10 days at most.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
time limit for settlement of marriage registration at a representative mission
is 20 days, counting from the date the representative mission receives a
complete and valid dossier and a fee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the representative mission requests verification by a domestic agency under
Clause 2, Article 25 of this Decree, this time limit may be extended for
another 35 days at most.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23. </b>Order of settlement of marriage registration in Vietnam</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 15 days after receiving a dossier, the provincial-level Justice
Department shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Directly interview both partners at its office to check and clarify their
personal identifications, voluntariness and purpose of their marriage and their
understanding about the family and personal circumstances of each other;
understanding about the language, customs, practices, culture and marriage and
family law of each country. In case an interpreter is needed for the interview,
the provincial-level Justice Department shall appoint an interpreter;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
interview result shall be recorded in writing. The interviewer shall state
his/her proposal in and sign the interview document. The interpreter (if any)
shall undertake that he/ she has accurately interpreted the interview contents
and sign the interview document;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ If
the interview result shows that the partners have not understood the
circumstances of each other, the provincial-level Justice Department shall make
an appointment for another interview. The subsequent interview shall be
conducted within 30 days from the date of the first interview;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Study
and verify the marriage registration dossier. In case there is any doubt or a
complaint or denunciation that the marriage is arranged through brokerage for
profit-seeking purpose, or is sham or made use of for human trafficking, labor
exploitation, sexual abuse or for other self-seeking purposes, or when finding
it necessary to clarify personal identification details of a partner or papers
in the marriage registration dossier, the provincial-level Justice Department
shall conduct verification.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
considering that matters to be verified fall under the function of the public
security agency, the provincial-level Justice Department shall send a written
request together with a copy of the marriage registration dossier to the
provincial-level public security agency for verification of those matters.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within 7
working days after receiving a written request from the provincial-level
Justice Department, the public security agency shall verify the requested
matters and issue a written reply to the former.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Past the
time limit for verification prescribed in this Article, if the public security
agency fails to issue a written reply, the provincial-level Justice Department
shall still complete the dossier stating the matters requested for verification
by the public security agency and proposing the chairperson of the
provincial-level People’s Committee to consider and make decision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. After
interviewing the partners and studying and verifying the marriage registration
dossier and opinions of the public security agency (if any), the
provincial-level Justice Department shall send a report on the result together
with the marriage registration dossier and propose the settlement of marriage
registration to the provincial-level People’s Committee for decision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within 5
working days after receiving a written proposal from the provincial-level
Justice Department together with the marriage registration dossier, if finding
the partners fully satisfy the marriage conditions and do not fall into the
cases of refusal of marriage registration prescribed in Article 26 of this
Decree, the chairperson of the provincial-level People’s Committee shall sign a
marriage certificate and return the dossier to the provincial- level Justice
Department for organization of a marriage registration ceremony.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of refusing marriage registration, the provincial-level People’s Committee
shall send a document clearly stating the reason to the provincial-level
Justice Department for notification to the couple.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. For
marriages between Vietnamese citizens residing abroad or between foreigners
residing in Vietnam, the interview prescribed in Clause 1 of this Article is
not required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
24.</b> Marriage registration ceremony in Vietnam</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 5 working days after the chairperson of the provincial-level People’s
Committee signs a marriage certificate, the provincial-level Justice Department
shall hold a marriage registration ceremony.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
marriage registration ceremony shall be held officially at the office of the
provincial-level Justice Department.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Both
partners must be present at the marriage registration ceremony. A
representative of the provincial-level Justice Department shall conduct the
ceremony and ask the partners to affirm their voluntariness of marriage. If the
partners agree to get married, the provincial-level Justice Department
representative shall record their marriage in the marriage registration book,
request the partners to sign the marriage certificate and marriage registration
book and give each partner one original marriage certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
marriage certificate becomes valid on the date of holding the marriage
registration ceremony in accordance with Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
provincial-level Justice Department shall grant copies of the marriage
certificate from the marriage registration book when so requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. In
case the partners request to extend the time for holding the marriage
registration ceremony prescribed in Clause 1 of this Article for a plausible
reason, the date of holding the marriage registration ceremony may be extended
for another 90 days at most from the date the chairperson of the
provincial-level People’s Committee signs the marriage certificate. Past 90
days, if the partners fail to come for the marriage registration ceremony, the
provincial-level Justice Department shall report to the chairperson of the
provincial-level People’s Committee on non-organization of the marriage
registration ceremony and the marriage certificate shall be kept in the
dossier.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the partners still wish to get married, they shall carry out marriage
registration procedures again.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25.</b> Order of marriage registration at representative missions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 15 days after receiving a complete and valid dossier and a fee, a
representative mission shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Directly interview both partners at its office according to the order and
procedures prescribed at Points a and b, Clause 1, Article 23 of this Decree;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Study
and verify the marriage registration dossier. In case there is any doubt or a
complaint or denunciation that the marriage is arranged through brokerage for
profit-seeking purpose, or is sham or made use of for human trafficking, labor
exploitation, sexual abuse or for other self-seeking purposes, or when finding
it necessary to clarify personal identification details of a partner or papers
in the marriage registration dossier, the representative mission shall conduct
verification;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ If
finding the partners fully satisfy the marriage conditions and do not fall into
the cases of refusal of marriage registration prescribed in Article 26 of this
Decree, the head of the representative mission shall sign a marriage
certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of refusing marriage registration, the representative mission shall send a
notice clearly stating the reason for refusal to the couple.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
finding that matters to be verified fall under the function of concerned
agencies at home, the representative mission shall send the Ministry of Foreign
Affairs a document clearly stating matters to be verified for the latter to
request concerned agencies to make verification according to their specialized
functions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within
10 working days after receiving a written request from the Ministry of Foreign
Affairs, concerned domestic agencies shall verify the requested matters and
issue a written reply to the Ministry of Foreign Affairs for forwarding to the
representative mission.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
marriage registration ceremony shall be held within 5 working days after the
representative mission head signs a marriage certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
marriage registration ceremony shall be held officially at the office of the
representative mission. Both partners must be present at the marriage
registration ceremony. A representative of the representative mission shall
conduct the ceremony and ask the partners to affirm their voluntariness of
marriage. If the partners agree to get married, the representative of the
representative mission shall record their marriage in the marriage registration
book, request the partners to sign the marriage certificate and marriage
registration book and give each partner one original marriage certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. A
marriage certificate becomes valid on the date of holding the marriage
registration ceremony in accordance with Clause 3 of this Article. The
representative mission shall grant copies of the marriage certificate from the
marriage registration book when so requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. In
case the partners request to extend the time for holding the marriage
registration ceremony prescribed in Clause 3 of this Article for a plausible
reason, the date of holding the marriage registration ceremony may be extended
for another 90 days at most from the date the head of the representative
mission signs the marriage certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Past
this time limit, if the partners fail to come for the marriage registration
ceremony, the marriage certificate will become invalid. The representative
mission shall keep the marriage certificate in the dossier.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the partners still wish to get married, they shall carry out marriage
registration procedures again.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. </b>Refusal of marriage registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
agency competent to make marriage registration shall refuse to register a
marriage when:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
partner or both partners is/are ineligible to get married under the Law on
Marriage and Family of Vietnam;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
foreign partner is ineligible to get married under the law of the country of
his/her citizenship;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
partner fails to provide a complete dossier according to Article 20 of this
Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Marriage registration shall be refused when the result of interview, appraisal
or verification shows that the marriage is arranged through brokerage for
profit-seeking purpose; is sham not for the purpose of building a well off,
equal, progressive, happy and sustainable family; or is made use of for human
trafficking, labor exploitation, sexual abuse or for other self-seeking
purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. GRANT OF MARITAL STATUS CERTIFICATES TO RESIDENT VIETNAMESE CITIZENS FOR
REGISTRATION OF MARRIAGE WITH FOREIGNERS AT COMPETENT FOREIGN AGENCIES ABROAD</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
27. </b>Competence to grant marital status certificates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
commune-level People’s Committee of the locality where a Vietnamese citizen
registers permanent residence shall grant a marital status certificate to that
person for registration of marriage with a foreigner at a competent foreign agency
abroad.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
a Vietnamese citizen registers temporary residence but not permanent residence
in accordance with the residence law, the commune-level People’s Committee of
the locality where that person registers temporary residence shall grant the marital
status certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
28. </b>Procedures for grant of marital status certificates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
dossier for grant of a marital status certificate shall be made in 1 set,
comprising the following papers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declaration for grant of a marital status certificate made according to a
prescribed form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of one of the personal identification papers such as identity card,
passport or another valid substitute paper;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
copy of the residence registration book or temporary residence book of the
applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A Vietnamese
citizen who has divorced at a competent foreign agency shall submit a written
certification of recording in the civil status book of the divorce already
settled abroad as prescribed by Vietnamese law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
applicant shall submit the dossier for grant of a marital status certificate
directly at a competent commune-level People’s Committee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 2 working days after receiving a complete and valid dossier and a fee,
the commune-level People’s Committee shall examine personal identifications and
the marital status of the applicant; and send to the provincial-level Justice
Department a report on examination results, clearly stating matters to be
consulted, together with a photocopied dossier.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Within 10 working days after receiving a written request of the commune-level
People’s Committee together with the dossier, the provincial-level Justice
Department shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Appraise the validity and completeness of the dossier for grant of a marital
status certificate. When finding it necessary to clarify the personal
identification details, marital status, marriage conditions and purpose of the
applicant for a marital status certificate, the provincial-level Justice
Department shall make verification;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Request the Vietnamese citizen to be present at the office of the
provincial-level Justice Department for an interview to clarify his/her
voluntariness and purpose of their marriage, his/ her understanding about the
family and personal circumstances of the foreign partner; about the language,
customs, practices, culture and marriage and family law of the country or
territory where the foreigner resides;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Request the foreign partner to come to Vietnam for an interview if the
appraisal, verification or interview result shows that the Vietnamese citizen
does not understand the family and personal circumstances of the foreigner; or
the language, customs, practices, culture and marriage and family law of the
country or territory where the foreigner resides or the Vietnamese citizen said
he/she will not be present at the competent foreign agency abroad for marriage
registration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
an interpreter is needed for the interview, the provincial-level Justice
Department shall appoint an interpreter.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
interview result shall be recorded in writing. The interviewer shall state
his/her proposal in and sign the interview document. The interpreter (if any)
shall undertake that he/ she has accurately interpreted the interview contents
and sign the interview document.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Based on
appraisal, verification and interview results, the provincial-level Justice
Department shall issue a written reply to the commune-level People’s Committee
for grant of a marital status certificate to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of refusal, the provincial-level Justice Department shall issue a written reply
clearly stating the reason to the commune-level People’s Committee for
notification to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Within 2 working days after receiving a written reply from the provincial-level
Justice Department, the commune-level People’s Committee shall sign a marital
status certificate or issue a written reply clearly stating the reason for
refusal to grant a marital status certificate to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
29.</b> Refusal to grant marital status certificates to resident Vietnamese
citizens for marriage with foreigners at competent foreign agencies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
request for grant of a marital status certificate of a resident Vietnamese
citizen for marriage with a foreigner at a competent foreign agency shall be
refused when:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Vietnamese citizen requests grant of a marital status certificate for marriage
with the foreigner at a foreign diplomatic mission or consular representative
mission in Vietnam;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
examination and verification result shows that the marital status of the
Vietnamese citizen is inconsistent with the declaration in the dossier; the
partners are ineligible to get married under the Law on Marriage and Family of
Vietnam;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
interview result shows that the partners have not understood the family and
personal circumstances of each other or the language, customs, practices,
culture and law on marriage and family of each country; or</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
marriage is arranged through brokerage for profit-seeking purpose; is sham not
for the purpose of building a well off, equal, progressive, happy and
sustainable family; or is made use of for human trafficking, labor
exploitation, sexual abuse or for other self-seeking purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. REGISTRATION OF PARENT AND CHILD RECOGNITION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30. </b>Conditions for parent or child recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
parent or child recognition between a Vietnamese citizen and a foreigner,
between Vietnamese citizens at least one of whom resides abroad, or between
foreigners at least one of whom permanently resides in Vietnam under this
Decree may be made only when both parties are alive at the time of dossier
submission and the parent or child recognition is voluntary and dispute-free.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
one or both parties is/are no longer alive at the time of dossier submission or
there is a dispute over the identification of parent or child, the case shall
be settled by a court.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Recognition of a child who is a minor shall be agreed by his/her mother or
father except when the mother or father has died, is missing or has lost
her/his civil act capacity. Recognition of a child who is full 9 years old or
older is subject to his/her consent.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Recognition of a parent of an adult child is not subject to the consent of the
other parent.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. For
recognition of a parent of a minor child, the other parent of this child shall
carry out the procedures for him/her. For recognition of a parent of a minor
child whose other parent has died, is missing or has lost her/his civil act
capacity, the guardian of this child shall carry out parent recognition
procedures for him/her.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31.</b> Competence to register parent and child recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
provincial-level Justice Department of the locality where the recognized parent
or child registers permanent residence shall recognize and register the parent
or child recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the recognized parent or child is a Vietnamese citizen who registers temporary
residence but not permanent residence in accordance with the residence law, the
provincial- level Justice Department of the locality where that person
registers temporary residence shall recognize and register the parent or child
recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
representative mission in the host country shall recognize and register a
foreigner’s recognition of a Vietnamese citizen as his/her parent or child if
such registration does not contravene the law of the host country.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
parent or child recognition between two Vietnamese citizens residing abroad,
the representative mission in the country of residence of one of the parties
shall recognize and register their parent or child recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32.</b> Parent or child recognition dossiers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
parent or child recognition dossier shall be made in 1 set, comprising the
following papers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declaration for parent or child recognition registration, made according to a
prescribed form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of one of the personal identification papers such as identity card or
passport (for resident Vietnamese citizens), passport or substitute paper such
as laissez-passer or residence card (for foreigners and Vietnamese citizens
residing abroad);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
copy of the birth certificate of the recognized child, for child recognition;
or of the recognizing child, for parent recognition;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Papers or other evidences proving the parent-child relation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ A
copy of the residence registration book or temporary residence book (for
resident Vietnamese citizens), copy of the temporary residence card (for
resident foreigners in Vietnam) of the recognized parent or child.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
parent or child recognition dossier shall be submitted directly by the
applicant at a competent agency prescribed in Article 31 of this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
33. </b>Time limit for settlement of parent or child recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The time
limit for the settlement of parent or child recognition is 25 days from the
date the provincial-level Justice Department or representative mission receives
a complete and valid dossier and a fee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
verification is needed under Clause 3, Article 34 or at Point a, Clause 1,
Article 35 of this Decree, the above time limit may be extended for another 10
working days at most.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34.</b> Order of settlement of parent or child recognition in Vietnam</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. After
receiving a complete and valid dossier and a fee, the provincial-level Justice
Department shall study and appraise the dossier, post up the parent or child
recognition at its office for 7 working days and concurrently request in
writing the commune-level People’s Committee of the locality where the
recognized parent or child permanently resides to post up such recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. After
receiving the provincial-level Justice Department’s written request, the
commune- level People’s Committee shall post up the parent or child recognition
at its office for 7 working days. If there is a complaint or denunciation about
such recognition, the commune-level People’s Committee shall promptly send a
report thereon to the provincial-level Justice Department.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case there is any doubt or a complaint or denunciation about the parent or
child recognition or when clarification of the personal identification details
of the involved parties or papers in the dossier is needed, the provincial-level
Justice Department shall conduct verification.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Based
on the appraisal and verification, if finding that the involved parties are
eligible for parent or child recognition, the provincial-level Justice
Department director shall sign a decision to recognize the parent or child
recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of refusing parent or child recognition, the provincial-level Justice
Department shall send a notice clearly stating the reason to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Within 5 working days after the provincial-level Justice Department director
signs a decision to recognize the parent or child recognition, unless otherwise
requested by the involved parties for a plausible reason, the provincial-level
Justice Department shall record in the parent and child recognition registration
book and hand over the decision to recognize the parent or child recognition to
the involved parties. The recognizer and recognize must be present to receive
the decision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
35.</b> Order of settlement of parent or child recognition at representative
missions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 20 days after receiving a complete and valid dossier and a fee, a
representative mission shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Study
and appraise the parent or child recognition dossier; and conduct verification
in case there is any doubt or a complaint or denunciation about the parent or
child recognition or when clarification of the personal identification details
of the involved parties or papers in the dossier is needed;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ If
finding that the involved parties are eligible for parent or child recognition,
the head of the representative mission shall sign a decision to recognize the
parent or child recognition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of refusing parent or child recognition, the representative mission shall send
a notice clearly stating the reason to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 5 working days after the head of a representative mission signs a
decision to recognize the parent or child recognition, unless otherwise
requested by the involved parties for a plausible reason, the representative
mission shall record in the parent and child recognition registration book and
hand over the decision to recognize the parent or child recognition to the
involved parties. The recognizer and recognize must be present to receive the
decision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4. RECOGNITION OF MARRIAGE, RECORDING IN THE CIVIL STATUS BOOK OF VIETNAMESE
CITIZENS’ PARENT OR CHILD RECOGNITION ALREADY SETTLED AT COMPETENT FOREIGN
AGENCIES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
36.</b> Conditions for and forms of recognition of Vietnamese citizens’
marriage already settled at competent foreign agencies abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
marriage between Vietnamese citizens or between a Vietnamese citizen and a
foreign which has been settled at a competent foreign agency abroad shall be
recognized in Vietnam when it satisfies the following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
marriage complies with the foreign law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ At
the time of getting married, the partners satisfy the marriage conditions
prescribed by the Law on Marriage and Family of Vietnam;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the marriage conditions are violated under Vietnamese law but at the time of
requesting marriage recognition, the consequences of such violation have been
remedied or the marriage recognition is favorable in protecting the interests
of women and children, such marriage shall be recognized in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
marriage recognition prescribed in Clause 1 of this Article shall be recorded
in the marriage registration book according to the procedures prescribed in
Article 38 of this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
37.</b> Competence to record marriages in the marriage registration book and
record in the civil status book Vietnamese citizens’ parent or child
recognition already settled at competent foreign agencies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
provincial-level Justice Department of the locality where a Vietnamese citizen
registers permanent residence shall record in the marriage registration book
this citizen’s marriage already settled at a competent foreign agency abroad
(below referred to as book recording of marriage) or record in the civil status
book this person’s parent or child recognition already settled at a competent
foreign agency (below referred to as book recording of parent or child
recognition). In case the Vietnamese citizen has registered temporary residence
but not permanent residence in accordance with the residence law, the
provincial-level Justice Department of the locality where the citizen registers
temporary residence shall make the recording.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
representative mission shall record in the book marriage and parent or child
recognition of Vietnamese citizens residing in the host country.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
38. </b>Dossiers, order and procedures for book recording of marriage</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
dossier for recording of a marriage shall be made in 1 set, comprising the
following papers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declaration for book recording of a marriage, made according to a prescribed
form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of the marriage certificate issued by a competent foreign agency;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
copy of one of the personal identification papers such as identity card,
passport or valid substitute paper;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ A
copy of the residence registration book or temporary residence book of the
applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
recognition of a marriage between a Vietnamese citizen and a foreigner either
of whom has divorced a Vietnamese citizen at a competent foreign agency, a
written certification of recording in the civil status book of the divorce
already settled abroad as prescribed by Vietnamese law is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
dossier for book recording of a marriage shall be submitted directly by either
partner at a competent agency prescribed in Article 37 of this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
time limit for settlement of the book recording of a marriage is 5 working days
from the date the provincial-level Justice Department or representative mission
receives a complete and valid dossier and a fee. When verification is needed,
this time limit may be extended for another 5 working days at most.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of refusing book recording of a marriage, the provincial-level Justice
Department or representative mission shall issue a written reply clearly
stating the reason to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. After
recording a marriage in the book, the provincial-level Justice Department
director or head of the representative mission shall sign and grant the
applicant a certificate of recording in the civil status book of the marriage
already registered at the competent foreign agency, made according to a
prescribed form.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
39.</b> Refusal of book recording of marriage</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
request for book recording of a marriage shall be refused when:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
marriage fails to satisfy the conditions prescribed in Clause 1, Article 36 of
this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Tampered, modified or erased papers are used to carry out the procedures for
grant of the marital status certificate, marriage or book recording of the
marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
commune-level People’s Committee fails to consult the provincial-level Justice
Department before granting a marital status certificate to the citizen
according to Article 28 of this Decree and the Vietnamese citizen is ineligible
to get married at the time of request for grant of the marital status
certificate or the marital status of the Vietnamese citizen has been certified
improperly.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
40.</b> Dossiers, order and procedures for book recording of parent or child
recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
dossier for book recording of parent or child recognition shall be made in 1
set, comprising the following papers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declaration for book recording of parent or child recognition, made according
to a prescribed form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of a competent foreign agency’s paper on endorsement of the parent or
child recognition;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
copy of the paper proving the personal identification of the applicant such as
identity card, passport or valid substitute paper;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ A
copy of the household registration book or temporary residence book of the
applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
applicant shall submit the dossier of book recording of parent or child
recognition directly at a competent agency prescribed in Article 37 of this
Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 5 working after receiving a complete and valid dossier and a fee, the
provincial- level Justice Department or representative mission shall appraise
the dossier. In case verification is needed, this time limit may be extended
for another 5 working days at most.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If
finding that the dossier is complete and valid, the provincial-level Justice
Department director or the head of the representative mission shall sign and
grant the applicant a certificate of book recording of the parent or child
recognition already registered at the competent foreign agency, made according
to a prescribed form.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
5. RECORDING IN THE CIVIL STATUS BOOK OF DIVORCE AND CANCELLATION OF ILLEGAL
MARRIAGE ALREADY SETTLED ABROAD</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
41.</b> Conditions for recording in the civil status book of divorce already
settled abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Divorce
judgments, decisions or agreements or other divorce recognition papers issued
by competent foreign agencies do not require enforcement in Vietnam or have no
application for non-recognition in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
42. </b>Competence to record in the civil status book divorce already settled
abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
provincial-level Justice Department of the civil status book divorce already
settled abroad an applicant has been registered or recorded in the book shall
record in the civil status book this person’s divorce already settled abroad.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Based on
the applicant’s declaration for recording in the civil status book of the
divorce already settled aboard and the filed civil status book, the provincial-level
Justice Department shall identify the locality where the marriage was
previously registered or recorded in the book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case a Vietnamese citizen from abroad who resides permanently in Vietnam
requests recording of his/her divorce in the civil status book and his/her
marriage has been registered at a representative mission or a competent foreign
agency, such recording shall be made at the provincial-level Justice Department
of the locality where this citizen permanently resides.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In case
a Vietnamese citizen who is currently residing abroad requests recording in the
civil status book his/her divorce and his/her marriage has been registered at a
representative mission or a competent foreign agency but has not been recorded
in the book at a competent Vietnamese agency, such recording shall be made at
the provincial-level Justice Department of the locality where this citizen
resides before leaving the country if this recording is not for the purpose of
marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the recording of a divorce in the civil status book is for the purpose of
marriage, the provincial-level Justice Department of the locality where the
applicant submits the marriage registration dossier is competent to record the
divorce in the civil status book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
43.</b> Cases subject to recording in the civil status book of divorce already
settled abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
following cases are subject to recording in the civil status book of divorce
already settled abroad:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
Vietnamese citizen who gets divorced abroad returns to permanently reside in
Vietnam and requests the grant of a marital status certificate or carries out
marriage procedures;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
Vietnamese citizen residing abroad who gets divorced abroad requests marriage
at a competent Vietnamese agency;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
foreigner who divorces a Vietnamese citizen abroad requests marriage in
Vietnam;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ A
person who registers his/her marriage or has it recorded at a competent
Vietnamese agency and later gets divorced abroad requests civil status
registration at a competent Vietnamese agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
civil status registration agency shall settle other cases of request for
recording in the civil status book of divorce already settled abroad.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For a
person who gets divorced many times, only the last divorce shall be recorded in
the civil status book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
44. </b>Dossiers for recording in the civil status book of divorce already
settled abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
dossier for recording in the civil status book of a divorce already settled
abroad must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declaration for recording in the civil status book of a divorce already settled
abroad, made according to a prescribed form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of a foreign court’s effective divorce judgment or decision; a copy of the
divorce agreement whose effect has been recognized by a foreign court or
another competent foreign agency; copies of other divorce endorsement papers
issued by competent foreign agencies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
copy of the identity card, passport or another valid substitute paper proving
the personal identification of the applicant;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ A
copy of the paper proving the competence to record divorce in the civil status
book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
above dossier shall be made in 2 sets and sent by post or submitted directly to
the competent provincial-level Justice Department.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
applicant for recording of a divorce in the civil status book may authorize
another person to carry out the recording procedures. A paper of authorization
shall be made and legally notarized or certified, but is not required if the
authorized person is the grandparent, parent, spouse, natural child or sibling of
the authorizing person.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
45.</b> Order and procedures for recording in the civil status book of divorce
already settled abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 3 working days after receiving a complete and valid dossier and a fee,
the provincial-level Justice Department shall send a written request to the
Ministry of Justice for opinion about conditions for recording of the divorce
in the civil status book together with one set of dossier.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 7 working days after receiving the provincial-level Justice Department’s
written request for opinion, the Ministry of Justice shall consider and
appraise the dossier and conditions for recording of the divorce in the civil
status book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If
finding that the divorce judgment, decision or written agreement satisfies the
conditions prescribed in Article 41 of this Decree and the competence to record
divorce in the civil status book is proper, the Ministry of Justice shall send
its written approval to the provincial-level Justice Department for recording
of the divorce in the civil status book in accordance with this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
request for recording of a divorce in the civil status book is ineligible or
improper, the Ministry of Justice shall return the dossier to the
provincial-level Justice Department and issue a written reply clearly stating
the reason.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 3 working days after receiving the Ministry of Justice’s written
approval, the provincial-level Justice Department shall record in the civil
status book the divorce already settled abroad and grant the applicant a
written certification of such recording, made according to a prescribed form.
In case the recording of the divorce in the civil status book is ineligible or
outside its competence, the provincial-level Justice Department shall issue a
written reply and return the dossier to the applicant without repaying the fee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
46.</b> Way of recording in the civil status book of divorce already settled
abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
divorce already settled abroad shall be recorded in the civil status book as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
divorce shall be recorded in the note column of the previous marriage
registration book, clearly writing the form, serial number and legally
effective date of the divorce document; name of the foreign court or another
competent foreign agency recognizing the divorce; serial number and date of the
written approval of the Ministry of Justice.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For an
applicant who previously registered his/her marriage at a district- or
commune-level People’s Committee, after recording his/her divorce in the civil
status book, the provincial-level Justice Department shall send a notice to
such district- or commune-level People’s Committee for further recording in the
marriage registration book in accordance with the law on civil status.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the applicant previously requested marriage registration at a representative
mission, the notice shall be sent to the Ministry of Foreign Affairs for
recording in the marriage registration book filed at the Ministry of Foreign
Affairs (if the marriage registration book was forwarded for file) and for
further notification to the above representative mission for book recording.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case an applicant requests recording of a divorce in the civil status book and
the marriage was previously registered at a competent foreign agency and such
marriage has not been recorded in the marriage registration book, the
provincial-level Justice Department shall record both the marriage and divorce
in the marriage registration book used at the provincial- level Justice
Department.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the applicant has registered his/her marriage at a competent Vietnamese agency
but the marriage registration book is no longer kept, the recording of his/her
divorce in the civil status book must also comply with this Clause.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47.</b> Recording in the civil status book of cancellation of illegal marriage
already settled abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
recording in the civil status book of the cancellation of an illegal marriage
already settled abroad shall be conducted according to the provisions on
recording in the civil status book of divorce already settled abroad.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
6. REGISTRATION OF FOREIGN-INVOLVED MARRIAGE AND PARENT AND CHILD RECOGNITION
IN BORDER AREAS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48.</b> Competence to register marriage and parent and child recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Commune-level
People’s Committees of border areas shall register marriage and parent or child
recognition between Vietnamese citizens residing in border areas and citizens
of neighboring countries who reside in areas bordering on Vietnam in accordance
with this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
49.</b> Order and procedures for marriage registration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
marriage registration dossier shall be made in 1 set, comprising the following
papers of each party:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Marriage registration declaration, made according to a prescribed form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Marital status certificate or marriage registration declaration containing
certification of marital status, for Vietnamese citizens; the papers proving
the marital status of the citizen of the neighboring country issued by a
competent agency of that country within 6 months counting to the date of
dossier receipt, certifying that this person is cuưently unmarried.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For a
Vietnamese citizen who has divorced at a competent foreign agency or a
foreigner who has divorced a Vietnamese citizen at a competent foreign agency,
a written certification of recording in the civil status of such divorce
already settled abroad under this Decree is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Either partner shall submit the marriage registration dossier directly at the
commune- level People’s Committee which registers the marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
applicant shall produce the following papers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
identity card of border inhabitant, for Vietnamese citizens; or a paper proving
his/her permanent residence in a border area together with other personal
identification papers for examination, for those having no identity card of
border inhabitant;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
personal identification paper or another paper proving his/her permanent
residence in an area bordering on Vietnam issued by a competent agency of the
neighboring country, for citizens of neighboring countries.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Within 15 days after receiving a complete and valid dossier, the commune-level
People’s Committee shall appraise the dossier and then send a written request
for opinion to the provincial-level Justice Department together with a
photocopied dossier set.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Within 5 working days after receiving a written request from the commune-level
People’s Committee, the provincial-level Justice Department shall consider the
dossier and issue a written reply to the commune-level People’s Committee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Within 7 working days after receiving the provincial-level Justice Department’s
written approval, the commune-level People’s Committee shall register the
marriage as for marriages between Vietnamese citizens in accordance with the
law on civil status registration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. In
case of refusing marriage registration, the provincial-level Justice Department
shall send a notice clearly stating the reason to the commune-level People’s
Committee for notification to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
refusal of marriage registration must comply with Article 26 of this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
50.</b> Order and procedures for registration of parent or child recognition</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
registration dossier of parent or child recognition shall be made in 1 set,
comprising:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declaration for parent or child recognition, made according to a prescribed
form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Papers or other evidences proving the parent-child relation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
applicant shall submit the registration dossier of parent or child recognition
directly at the commune-level People’s Committee which registers the parent or
child recognition and shall produce the papers specified in Clause 3, Article
49 of this Decree for examination.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 15 days after receiving a complete and valid dossier, the commune-level
People’s Committee shall appraise the dossier and post up at its office the
parent or child recognition for 7 working days. Past this time, the
commune-level People’s Committee shall send a written request for opinion to
the provincial-level Justice Department together with a photocopied dossier
set.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Within 5 working days after receiving a written request for opinion from the
commune- level People’s Committee, the provincial-level Justice Department
shall consider the parent or child recognition dossier and issue a written
reply to the commune-level People’s Committee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Within 7 working days after receiving the provincial-level Justice Department’s
written approval, the commune-level People’s Committee shall register the
parent or child recognition as for parent and child recognition between
Vietnamese citizens under the law on civil status registration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. In
case of refusing parent or child recognition, the provincial-level Justice
Department shall send a notice clearly stating the reason to the commune-level
People’s Committee for notification to the applicant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
7. ORGANIZATION AND OPERATION OF FOREIGN-INVOLVED MARRIAGE AND FAMILY
COUNSELING AND SUPPORT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
51.</b> Centers for foreign-involved marriage and family counseling and support</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
center for foreign-involved marriage and family counseling and support (below
referred to as center) is a non-business unit under the Central Vietnam Women’s
Union or the Women’s Union of a province or centrally run city (below referred
to as Women’s Union).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
52.</b> Principles of foreign-involved marriage and family counseling and
support</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Activities
of a center must adhere to the principle of non profit, contribution to making
healthy foreign-involved marriage and family relations and conformity with the
fundamental principles of Vietnam’s marriage and family regime and national
fine customs and practices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
marriage partners are entitled to foreign-involved marriage and family
counseling and support regardless of their nationality or place of residence.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Taking advantage of foreign-involved marriage and family counseling and support
for human trafficking, labor exploitation, sexual abuse or other profit-seeking
purposes is prohibited.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
53. </b>Conditions for establishment of a center</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Women’s Union shall decide to establish a center if fully satisfying the
following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
have an operation regulation ensuring the principles prescribed in Article 52
of this Decree approved by the Women’s Union.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
have locations, equipment and human resources to ensure the center’s
activities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
expected head of the center has no criminal record.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
54. </b>Procedures for operation registration of centers, re-grant of operation
registration certificates of centers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. After
receiving the establishment decision, a center shall register its operation
with the provincial-level Justice Department of the locality where it is based.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
operation registration dossier of a center shall be made in 1 set comprising:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declaration for operation registration made according to a prescribed form;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of the establishment decision of the center;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
paper proving the location of the office of the center;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ The
judicial record card of the expected head of the center, which has been issued
within 3 months counting to the date of dossier receipt;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ A
copy of the operation regulation prescribed in Clause 1, Article 53 of this
Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 5 working days after receiving a complete and valid dossier, the
provincial-level Justice Department shall grant an operation registration
certificate made according to a prescribed form to a center. In case of
refusal, it shall send a notice clearly stating the reason to a center.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. A
center’s operation registration certificate may be re-granted if it is lost or
unusably damaged.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
55. </b>Powers and obligations of centers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
center has the following powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
counsel Vietnamese citizens about matters related to foreign-involved marriage
and family under the guidance of the Women’s Union;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
counsel and train Vietnamese citizens in languages, cultures, customs and
habits, and the marriage and family and immigration laws of the countries of
persons whom they expect to marry;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
counsel and assist foreigners in learning about the language, culture, customs
and habits, and the marriage and family law of Vietnam;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
assist marriage partners in understanding the personal and family circumstances
of their partners and other related matters as requested by the partners;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ To
grant certificates to Vietnamese citizens who have received counseling and
training under Points a and b, Clause 1 of this Article when so requested;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ To
assist the marriage partners in completing marriage registration dossiers in
accordance with law when so requested;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ To
provide matchmaking for Vietnamese citizens or foreigners wishing to find
foreign or Vietnamese partners for marriage;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/ To
cooperate with foreign marriage counseling and support organizations set up
under that country’s law in settling matters, related to marriage and family
between Vietnamese citizens and foreigners;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i/ To
receive remuneration to cover operation expenses and payments for other
reasonable actual expenses in accordance with law, ensuring the non-profit
principle;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k/ To
change the contents of its operation registration certificate under Article 56
of this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
center has the following obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
operate in compliance with its operation registration certificate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
counsel and assist all requesters regardless of their nationality and place of
residence; to grant certificates to requesters after providing counseling and
support;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
publicly announce remuneration levels under regulations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
keep confidential personal information and materials, and personal and family
secrets of parties in accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ To
biannually and annually report on its operation, to send financial statements
on its incomes and expenditures related to foreign-involved marriage and family
counseling and support activities to the Women’s Union and provincial-level
Justice Department with which it registers operation; to irregularly report and
provide documents on or explain about matters related to its operation when so
requested by competent state agencies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ To
submit to the inspection and management by the Women’s Union;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ To
submit to the inspection and examination by the Central Vietnam Women’s Union,
the Ministry of Justice, the provincial-level Justice Department with which it
registers operation, and by other competent agencies in accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/ Other
obligations as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
56.</b> Change of contents of operation registration certificates of centers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
center wishing to change its name or office address shall send a written
request for recording of such change together with its operation registration
certificate to the provincial- level Justice Department with which it registers
operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within 3
working days after receiving a written request for recording of a change, the
provincial-level Justice Department shall certify such change in the operation
registration certificate of the requesting center.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
change of the head or operation contents of a center, the Women’s Union shall
send to the provincial-level Justice Department with which the center registers
operation a written request clearly stating the purpose, contents and reason
for such change, together with the center’s operation registration certificate.
For change of the center head, the judicial record card of the replacing head
issued within 3 months counting to the date of dossier receipt is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within 5
working days after receiving a complete and valid dossier, the provincial-level
Justice Department shall certify the change in the operation registration
certificate. In case of refusal, it shall send a notice clearly stating the
reason to the Women’s Union.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
57. </b>Termination of operation of centers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
center shall terminate its operation when:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
Women’s Union decides to dissolve the center;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
center is deprived of the right to use its operation registration certificate
under the decision of a competent state agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case of operation termination under Point a, Clause 1 of this Article, the
Women’s Union shall send a notice of such termination to the provincial-level
Justice Department with which the center registers operation at least 30 days
before the center terminates its operation. The center shall return its
operation registration certificate to the provincial-level Justice Department
with which its registers operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case of operation termination under Point b, Clause 1 of this Article, the provincial-
level Justice Department or another competent agency shall send the decision to
deprive the right to use the operation registration certificate to the Women’s
Union at least 30 days before the date the center is forced to terminate its
operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Before the date of operation termination, the center shall pay its debts (if
any) to related organizations and persons and settle matters related to its
operation termination; and send a report to the Women’s Union and the
provincial-level Justice Department with which its registers operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
8. STATE MANAGEMENT OF FOREIGN-INVOLVED MARRIAGE AND FAMILY</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
58.</b> Tasks and powers of the Ministry of Justice</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Ministry of Justice shall take responsibility before the Government for the
uniform state management of foreign-involved marriage and family nationwide,
having the following tasks and powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
elaborate and propose competent state agencies to promulgate or promulgate
according to its competence legal documents on foreign-involved marriage and
family.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
guide provincial-level People’s Committees and coordinate with the Ministry of
Foreign Affairs in directing and guiding representative missions in
implementing the law on marriage and family involving foreign elements; and
disseminating and educating about the law on marriage and family involving
foreign elements and settling in accordance with law foreign-involved marriage
and law matters.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
uniformly issue civil status registration books and forms prescribed in this
Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
inspect and examine the implementation of the law on marriage and family
involving foreign elements; to settle complaints and denunciations in
accordance with law; to handle administrative violations of regulations on
foreign-involved marriage and family in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
make statistics on marriage registration; and parent and child recognition; to
grant marital status certificates; to record marriages and parent and child; to
record divorces or the cancellation of illegal marriages in civil status books
under this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To
carry out international cooperation in the field of foreign-involved marriage
and family in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
59. </b>Tasks and powers of the Ministry of Foreign Affairs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Ministry of Foreign Affairs shall perform the state management of
foreign-involved marriage and family in accordance with law, having the
following tasks and powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
direct representative missions in implementing the law on foreign-involved
marriage and family and in civil status registration operations; to take
measures to protect the lawful rights and interests of overseas Vietnamese in
marriage and family relations in accordance with the laws of host countries and
treaties to which Vietnam is a contracting party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
direct representative missions in making statistics and annually reporting on
marriage registration; parent and child recognition; recording of marriages and
parent and child recognition falling under their competence as prescribed by
this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
To
summarize statistics and annually report on marriage registration; parent and
child recognition; recording of marriages and parent and child recognition
falling under the competence of representative missions for sending to the
Ministry of Justice.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
update and provide basic information on the laws, cultures, customs and habits
of host countries as a basis for guiding public information and counseling work
at home.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
inspect and examine representative missions in the implementation of the law on
marriage and family involving foreign elements; to settle complaints and
denunciations in accordance with law; to handle in accordance with law
administrative violations of regulations on marriage and family involving
foreign elements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
settle according to its competence external-relation matters arising in the
implementation of treaties on marriage and family to which Vietnam is a
contracting party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To
issue copies of marriage certificates and decisions on recognition of parent or
child recognition in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Other
tasks and powers as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
60.</b> Tasks and powers of representative missions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Representative missions shall perform the state management of marriage and
family and have the following tasks and powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
register marriages and parent and child recognition; to record in books
marriages and parent and child recognition in accordance with the laws of host
countries and treaties to which Vietnam is a contracting party;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
make statistics and biannually and annually report to the Ministry of Foreign
Affairs on marriage registration and parent and child recognition; and
recording of marriages and parent and child recognition falling under their
competence as prescribed by this Decree;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
update basic information on the laws, cultures, customs and habits of host
countries and report to the Ministry of Foreign Affairs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
settle complaints and denunciations and handle administrative violations
related to the settlement of civil status matters in accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ Other
tasks and powers as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Diplomatic and consular public employees in charge of civil status affairs
shall assist representative missions in performing the tasks and powers
specified in Clause 1 of this Article, except the settlement of denunciations
prescribed at Point d, Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
61.</b> Tasks and powers of the Ministry of Public Security</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Ministry of Public Security shall perform the state management of
foreign-involved marriage and family in accordance with law, having the
following tasks and powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
direct and guide provincial-level public security offices in assuming the prime
responsibility for, and coordinating with provincial-level Justice Departments
in, verifying according to their specialized functions matters required in
marriage registration dossiers under this Decree; to promptly issue passports
and facilitate the exit from Vietnam of Vietnamese citizens having registered
marriages or being recognized as parents or children when so requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
direct and take measures to prevent and fight matchmaking activities and taking
advantage of marriage or parent or child recognition for self-seeking purposes,
human trafficking, labor exploitation, sexual abuse and other acts violating
the law on marriage and family involving foreign elements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
inspect and examine the implementation of the law on marriage and family
involving foreign elements in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Other
tasks and powers as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
62. </b>Tasks of ministries, ministerial-level agencies and government-attached
agencies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Ministries,
ministerial-level agencies and government-attached agencies shall, within the
ambit of their respective functions, tasks and powers, coordinate with the
Ministry of Justice in performing the state management of foreign-involved
marriage and family.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
63. </b>Tasks and powers of provincial-level People’s Committees</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Provincial-level People’s Committees shall perform the state management of
foreign- involved marriage and family in their localities, having the following
tasks and powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
register foreign-involved marriages under this Decree;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
disseminate and educate about the law on marriage and family involving foreign
elements;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
make statistics and biannually and annually report to the Ministry of Justice
on marriage registration and parent and child recognition; recording of
marriages and parent and child recognition under this Decree; and the
implementation of the law on marriage and family involving foreign elements in
their localities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
assure necessary conditions for provincial-level Women’s Unions to establish
centers; to create conditions for centers to operate effectively; to manage
activities of centers in their localities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ To
inspect and examine the implementation of the law on marriage and family
involving foreign elements in their localities; to settle complaints and
denunciations and handle administrative violations of regulations on marriage
and family involving foreign elements in accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ Other
tasks and powers as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Provincial-level Justice Departments shall assist provincial-level People’s
Committees in performing the state management of foreign-involved marriage and
family in their localities; register parent and child recognition; record in
books marriages and parent and child recognition; and perform specific tasks
and powers prescribed in this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
64.</b> Responsibilities of the Central Vietnam Women’s Union in
foreign-involved marriage and family</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Central Vietnam Women’s Union shall coordinate with the Ministry of Justice,
ministries, ministerial-level agencies, government-attached agencies and
provincial-level People’s Committees in carrying out activities of
foreign-involved marriage and family in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Central Vietnam Women’s Union shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Establish centers in accordance with this Decree and manage their activities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Direct and guide provincial-level Women’s Unions in establishing centers and
managing their activities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Direct and guide the organization and activities of centers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Coordinate with the Ministry of Justice in examining and inspecting the
organization and activities of centers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION
PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 65.</span></b><span lang="FR" style="mso-ansi-language: FR;"> </span>Effect</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. This
Decree takes effect on February 15, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
annul the Government’s Decree No. 70/2001/ND-CP of October 3, 2001, detailing a
number of articles of the Law on Marriage and Family; Decree No. 32/2002/ND-CP
of March 27, 2002, prescribing the application of the Law on marriage and
family to ethnic minority people; Article 2 of Decree No. 06/2012/ND-CP of
February 2, 2012, amending and supplementing a number of articles of the
decrees on civil status, marriage and family and certification, and Decree No.
24/2013/ND-CP of March 28, 2013, detailing a number of articles of the Law on
Marriage and Family regarding marriage and family relations involving foreign
elements, except regulations on consular legalization, certification of
translators’ signatures and copies, papers for stateless persons, persons with
multiple foreign nationalities, Vietnamese citizens residing abroad and fees,
cease to be effective on the effective date of the Decree detailing the Law on
Civil Status.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
66.</b> Transitional provisions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dossiers
of request for marriage registration; parent or child recognition, grant of
marital status certificates to Vietnamese citizens residing in the country to
be used for registration of marriage with foreigners at competent foreign
agencies overseas, recording of marriages or parent or child recognition
settled overseas by competent foreign agencies and received by competent
Vietnamese agencies before the effective date of this Decree shall be settled
under Decree No. 24/2013/ND-CP of March 28, 2013, detailing a number of
articles of the Law on Marriage and Family regarding marriage and family
relations involving foreign elements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
67.</b> Implementation responsibility</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Ministers,
heads of ministerial-level agencies, heads of government-attached agencies,
chairpersons of all-level People’s Committees and related organizations and
persons shall implement this Decree.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247">
<div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 240.75pt;" valign="top" width="321">
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>ON
BEHALF OF THE GOVERNMENT<br />
PRIME MINISTER<br />
<br />
<br />
<br />
<br />
Nguyen Tan Dung</b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>APPENDIX</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
LIST OF BACKWARD MARRIAGE AND FAMILY PRACTICES WHICH
SHOULD BE ELIMINATED THROUGH MOBILIZATION OR ARE BANNED FROM APPLICATION<br />
<i>(To the Government’s Decree No. 126/2014/ND-CP of December 31, 2014)</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>I.
BACKWARD MARRIAGE AND FAMILY PRACTICES WHICH SHOULD BE ELIMINATED THROUGH
MOBILIZATION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Getting married before the ages prescribed by the Law on Marriage and Family.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Marriage registration is not carried out by competent state agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Forcing marriages due to physiognomy and astronomy reading and superstition;
obstructing marriages due to ethnic and religious differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Prohibiting
marriages between relatives of the fourth generation on.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Forcing the son-in-law to stay matrilocally to work for his parents-in-law
after the marriage if his family has no money for wedding and no wedding
presents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
family ties are patriarchal or matriarchal, failing to ensure the equality
between wife and husband as well as between girls and boys.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Patriarchy:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Upon the
divorce, if at the wife’s request, the wife’s family must return to the
husband’s family all the wedding presents and other costs; if at the husband’s
request, the wife’s family must still return to the husband’s family half of
the wedding presents. After the divorce, if the woman remarries, she is not
allowed to enjoy and take any property with her. After the divorce, the
children must live with their father.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When the
husband dies, the widow is not entitled to the heritance left behind by the
husbands. If the widow remarries, she is not allowed to enjoy and take any
property with her.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When the
father dies, only sons are entitled to the heritance left behind by the late
father.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Matriarchy:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
children are forced to bear their mother’s family name.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When the
wife dies, the widower is not allowed to enjoy the heritance left behind by his
late wife and to take his personal property home.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When the
mother dies, only daughters are entitled to enjoy the heritance left behind by
their late mother.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
After
his matrilocality, if the son-in-law is denied the marriage or after the
betrothal ceremony and the wedding offerings being accepted, the son-in-law is
denied the marriage, he will not be compensated therefor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Rejecting marriages between people of different ethnic groups or between people
of different religions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>II.
BACKWARD MARRIAGE AND FAMILY PRACTICES WHICH MUST BE BANNED FROM APPLICATION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Polygamy.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Marriage between people of the same direct line of descent, between relatives
within three generations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
customs of catching wives in order to coerce women into marriage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Asking for high wedding presents of commercial nature (asking for silver, cash,
dowries, buffaloes, cows, gongs... as wedding offerings).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
levirate marriage customs: When the husband dies, the widow is forced to marry
his elder or younger brother-in-law; when the wife dies, the widower is forced
to marry her elder or younger sister-in-law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Forcing the widow or widower, who remarries, to repay the wedding money to the
family of her ex-husband or his ex-wife.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Reclaiming property and imposing fines when the wife or husband divorces her
husband or his wife.-</div>
Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-7854658301322086128.post-64859767712526541522014-12-22T19:55:00.000-08:002015-06-05T11:05:57.002-07:00CIRCULAR No. 200/2014/TT-BTC ON GUIDELINES FOR ACCOUNTING POLICIES FOR ENTERPRISES (Part I)<!--[if gte mso 9]><xml>
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<br />
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>MINISTRY
OF FINANCE<br />
--------</b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM <br />
Independence - Freedom - Happiness <br />
---------------</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
No.
200/2014/TT-BTC</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i>Hanoi,
December 22, 2014</i></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>CIRCULAR</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
ON GUIDELINES FOR ACCOUNTING POLICIES FOR ENTERPRISES</div>
<a name='more'></a><br />
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Law on Accounting dated June 17, 2003; </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Decree No. 129/2004/NĐ-CP dated May 31, 2004 of the Government on
guidelines for the Law on Accounting in the business operation.;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining
the functions, tasks, entitlements and organizational structure of the Ministry
of Finance; </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>At
the request of Director of the Department of Audit and Accounting Regulation, </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
Minister of Finance issues a Circular on guidelines for accounting policies for
enterprises.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
I</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GENERAL PROVISIONS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
1. Regulated entities </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
Circular promulgates accounting policies applying to enterprises in every
business lines and every economic sector. Small and medium-sized
enterprises applying the accounting policies for small and medium-sized
enterprises may apply regulations in this Circular for accounting.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
2. Scope</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
Circular promulgates bookkeeping, preparation and presentation of financial
statements, not applying to determination of tax liabilities of enterprises to
government budget. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
3. Monetary unit in accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
“Monetary
unit in accounting” means Vietnamese dong (national sign: “đ”; international
sign: “VND”) used for bookkeeping, preparation and presentation of financial
statements of enterprises. If an accounting unit that mainly receives revenues
and pays expenses in foreign currencies, provided that it conforms to standards
prescribed in Article 4 of this Circular may choose a type of foreign
currencies as a monetary unit for bookkeeping.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
4. Selection of monetary unit in accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
enterprise that mainly receive revenues and pays expenses in foreign currencies
shall base on regulations of the Law on accounting for consideration of
selection of monetary unit in accounting and take legal responsibility. When
selecting the monetary unit in accounting, the enterprise must notify
supervisory tax authority.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
monetary unit in accounting means a monetary unit meeting requirements below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) It is
mainly used in sales, provisions of services of the enterprise, which have
great impact on selling prices and service fees and it is normally used as
posting prices and used for payments; and </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) It is
mainly used in purchases of goods or services, which have great impact on labor
costs, materials costs and other production costs or operating costs and it is
normally used for payments of that costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
following factors may also be considered as evidence of monetary unit in
accounting of the enterprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
monetary unit used in mobilization of financial resources (such as issuance of
shares or bonds);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
monetary unit which is regularly collected from business operation and
accumulated.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
monetary unit in accounting reflects transactions, events, condition pertaining
to the operation of the enterprise. After choosing the certain monetary unit in
accounting, the enterprise shall not change it unless there are major changes
in the transactions, events or condition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
5. Conversion of financial statements made in foreign currency into Vietnamese
dong </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. If an
enterprise uses a foreign currency as monetary unit in accounting, it must not
only prepare a financial statement in foreign currency but also converse their
financial statement into Vietnamese dong when announcing and submitting the
financial statement to regulatory authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Rules
for conversion of financial statements made in foreign currency into Vietnamese
dong, comparison information between them shall be reported in accordance with
Chapter III of this Circular.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
converting the financial statement made in foreign currency into Vietnamese
dong, the enterprise must clarify the impact (if any) on the financial
statement due to the conversion in the Description of financial statement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
6. Audit of financial statements using foreign currency as monetary unit in
accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
lawful financial statement used to announce and submit to Vietnamese competent
agencies is a financial statement made in Vietnamese dong and audited.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7. Changes in monetary unit in accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If there
are major changes in managerial and business operations leading to the monetary
unit in accounting used in economic transactions failing to satisfy the
requirements specified in Clause 2 and 3 of Article 4 of this Circular,
enterprises may change their monetary units in accounting. The change of a
monetary unit for bookkeeping to another may be effected only at the beginning
of a new fiscal year. The enterprise must notify supervisory tax
authority of the change in monetary unit in accounting within 10 working days
after the final day of the fiscal year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8. Rights and obligations of enterprises pertaining to organization of
accounting in dependent accounting units having no legal status (hereinafter
referred to as dependent accounting unit)</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Enterprises must organize their accounting structures and accounting task
delegation of dependent accounting unit in conformity with their operation and
management requirements and not contrary to regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
following accounts shall be kept records by dependent accounting units having
accounting divisions according to the decision issued by the enterprise: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Operating capital granted by the enterprise: the operating capital shall be
recorded to liabilities or owner's equity according to the decision of the
enterprise;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Transactions in sale, purchase or circulation of goods or services
intra-company: revenues or costs of goods sold only are separately recorded in
every dependent accounting unit if such circulation creates added value in the
goods or services. The recording of revenues from internal transactions to the
financial statement does not depend on the format of accounting records
(invoices or internal transaction documents);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Task
delegation: Depending on centralized or decentralized accounting model, the
dependent accounting units may record undistributed post-tax profit or record
revenues and expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9. Registration for amendments to Accounting policies</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Chart
of accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
According to chart of accounts of accounting policies for enterprises issued
together with this Circular, the enterprise shall apply and detail chart of
accounts in conformity with requirements pertaining business and management of
every business line and unit, provided that it conforms to content, structure
and method of accounting of equivalent ledger accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the enterprise need to add accounts or sub-accounts or modify accounts or
sub-accounts about names, signs, content and accounting methods, the approval
issued by the Ministry of Finance before the supplement or modification is
required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
enterprise may open sub-accounts or sub-sub accounts if the Chart of accounts
prescribed in Appendix 1 of this Circular does not regulate such accounts
without the approval of the Ministry of Finance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Financial statements</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
According to forms and contents of items of the financial statement prescribed
in Appendix 2 of this Circular, the enterprise shall detail the items
(available) of the financial statement system in conformity with operation and
management of every business line and unit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the enterprise need to add or modify names, signs, content of items of the
financial statement, the approval issued by the Ministry of Finance before the supplement
or modification is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Accounting documents and accounting records</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) All
accounting documents are optional, enterprise may use forms issued together
with Appendix No. 3 of this Circular or design their forms in conformity with
their operation and management provided that their forms satisfy all
requirements as prescribed in the Law on Accounting and their amended
documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) All
forms of accounting records (including Ledgers or Journals) are optional. The
enterprise may apply the forms as prescribed in Appendix No. 4 of this Circular
or amendments to forms or accounting cards in conformity with their operation
and management provided that they are sufficient, clear and easy to control. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
10. Accounting policies applying to foreign contractors</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Foreign contractors having permanent resident facilities in Vietnam which are
not an independent unit having legal status shall carry out accounting policies
in Vietnam as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) There
are particular contractors eligible for particular accounting policy issued by
the Ministry of Finance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Contractors not eligible for particular accounting policy issued by the
Ministry of Finance may whether fully and partly apply Accounting policies for
Vietnamese enterprises in conformity with their operation and management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
the contractor applies Accounting policies for Vietnamese companies fully, it
is required to apply during the fiscal year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
contractor must notify the tax authority of the accounting policy applied
within 90 days from the date on which it runs business in Vietnam. If there is
any change in applying of accounting policy, the contractor must notify the tax
authority within 15 working days from the date on which the change occurs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Foreign contractor must keep records of every contract license, every
transaction in details to settle contract and make tax declaration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If a
foreign contractor who applies fully Accounting policies for Vietnamese
companies wishes to supplement or modify the policies, it is required to comply
with Article 9 of this Circular and obtain approval issued by the Ministry of
Finance. Within 15 working days from the date on which the sufficient documents
are received, the Ministry of Finance must send response on registration of
amendments of accounting policies to the foreign contractor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>CHART OF ACCOUNTS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
11. Rules for cash accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
accountant must keep records of revenues, expenses, dispatching or receiving of
cash funds or foreign currencies in the Journals and then calculate the fund
balance and every account in the bank at all times for verification. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Deposits made by other enterprises or individuals in the enterprise shall be
managed and recorded similarly to money of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
obtaining revenues or paying for expenses, the receipt or payment slips with
sufficient signatures are required as prescribed in regulations on accounting
source documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
accountant must keep records of cash according to currency in details when
generating transactions in foreign currencies, the foreign currencies shall be
converted into VND following rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Debit
accounts shall apply actual exchange rates;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Credit
accounts shall apply weight average bookkeeping rates;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. When
preparing financial statements as prescribed, the enterprise must re-evaluate
balance of foreign currencies and monetary gold according to actual exchange
rates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
12. Account 111 – Cash on hand</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record revenues, expenses and balance of the enterprise’s
fund, including: Vietnamese dong, foreign currencies and monetary gold. Only
received, dispatched or inventoried cash, foreign currencies, monetary gold
shall be recorded to account 111 “Cash”. If the receipts are transferred immediately
to bank (not through enterprise ‘cash fund), these amounts shall not be
recorded to Dr 111 “cash”, but recorded to Dr 113 “cash in transit”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Cash
deposits made by other enterprises and individuals shall be managed and
recorded similarly to monetary assets of the enterprise. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
receiving or dispatching cash fund, receipt slips, payment slips with
signatures of payees and payers, competent persons are required in accordance
with accounting source document. Deposit order and payment order must be
attached in special cases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
accountant of cash fund must write a Cash daybook and record all day-to-day
financial transactions: revenues, expenses, dispatch or receiving of cash
funds, foreign currencies and then calculate the fund balance at all times.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
cashier shall be responsible for management, receiving and dispatch of the cash
fund. The cashier must verify the actual cash balance, then collate the figures
between cash fund book and cash ledger every day. If there is any difference,
the accountant and the cashier must verify them again in order to uncover
reasons and propose solutions for the differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
entering into transactions in foreign currencies, the accountant shall convert
the foreign currencies into VND according to the following rules:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Actual exchange rate shall be applied to Dr 1112. If the foreign currencies are
withdrawn from banks to pay in the cash fund, the bookkeeping rate of account
1122 shall be applied;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Weighted average rate shall be applied to Cr 1112 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
actual exchange rate shall be determined as prescribed in guidelines for
account 413 - Differences between exchange rates and relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Monetary gold recorded in this account is gold used for value storage, not
including the gold recorded to inventory account and used as raw materials for
production of goods for sale. The management and use of monetary gold shall
comply with regulations of law in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Whenever preparing financial statements as prescribed, the enterprise must
re-evaluate the balance of foreign currencies and monetary gold following the
rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
The actual exchange rate applied in the re-evaluation of the balance of foreign
currencies in cash is the foreign currency-selling rate of the commercial bank
where the enterprise regularly enters into transactions (chosen by the
enterprise) at the time in which the financial statement is prepared.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
monetary gold shall be re-evaluated according to the buying prices on the
domestic market at the time in which the financial statement is prepared. The
buying prices on the domestic market are prices announced by the State bank. In
case the State bank fails to announce gold buying-prices, the buying-prices
announced by enterprise entitled to trade in gold as prescribed shall be
chosen. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
STRUCTURE AND CONTENTS OF ACCOUNT 111 – CASH</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Received cash, foreign currency or monetary gold;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cash,
foreign currency or monetary gold in excess detected under verification;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange differences due to re-evaluation of foreign currency balance at the
reporting time (if foreign currency rate rises against VND);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Differences due to re-evaluation of monetary gold at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Dispatched cash, foreign currency or monetary gold;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cash,
foreign currency or monetary gold in deficit detected under verification;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rate differences due to re-evaluation of foreign currency balance at
the reporting time (if foreign currency rate falls against VND);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Differences due to re-evaluation of monetary gold at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Inventoried
cash, foreign currency or monetary gold at the reporting time;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Account
111 – Cash, comprises 3 sub-accounts:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Account 1111 – VND: reflecting revenues, expenses, balance in VND of the cash
fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Account 1112 – Foreign currencies: reflecting revenues, expenses, exchange rate
differences and foreign currency balance of cash fund which is converted into
VND.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Account 1113 – Monetary gold reflecting the fluctuation and value of monetary
gold of the enterprise’s fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3. Method
of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When selling products, goods or providing services for immediate cash, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) With
regard to products, goods, investment property subject to VAT, special excise duty,
import duty, environmental protection tax, revenues according to the
tax-exclusive selling prices shall be recorded as follows (indirect taxes
payable must be separated, including VAT payable using subtraction method: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (tax-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case it fails to separate the taxes payable, the taxes payable must be included
in the revenues. Tax liabilities and the decrease in revenues shall be
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 511 –
Revenues </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2 When
receiving payments of allowance or subsidy in cash from government budget, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (3339).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When generating financial income or other incomes in cash, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (prices excluding VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other incomes (prices excluding VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331 –
VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
When withdrawing cash in bank to pay in cash fund; applying for long-term or
short-term loans in cash (VND or foreign currency according to actual exchange
rates), the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (1111, 1112)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank (1121, 1122)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 341 -
Financial loan and financial lease liabilities (3411).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When recovering amounts receivables, granting loans, making deposits in cash;
receiving deposits in cash from other enterprises, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (1111, 1112)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128,
131, 136, 138, 141, 244, 344.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
When selling short-term or long-term investment and collect cash, the
accountant shall record the difference between collected amount of money and
cost price of investment (according to weighted average method) to financial
income or financial expenses, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (1111, 1112)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 –
Trading securities (cost price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221,
222, 228 (cost price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
When receiving stakes in cash of owners, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8.
When receiving money of contracting parties of Business Cooperation Contract
(BCC) without establishment of legal entity to cover general operation, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 -
Other payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
When dispatching cash fund then crediting to bank’s accounts or depositing, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 244 –
Pledge, mortgage or deposit </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.10.
When dispatching cash fund to buy securities, granting loans or investing in
subsidiary companies or joint-venture companies, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 121,
128, 221, 222, 228</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.11.
When dispatching cash fund to buy inventory (using regularly declared method),
buying fixed assets, spending on capital investment, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT is eligible for deduction, the buying price excluding VAT shall be
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 151,
152, 153, 156, 157, 211, 213, 241</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT is not eligible for deduction, the buying price including VAT shall
be recorded as follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.12.
When dispatching cash fund to buy inventory (using periodically declared
method), if input VAT is eligible for deduction, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Good purchase (6111, 6112)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If input
VAT is not eligible for deduction, the buying price including VAT shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.13.
When buying raw materials immediately used in business in cash, if input VAT is
eligible for deduction, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
623, 627, 641, 642, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If input
VAT is not eligible for deduction, the costs including VAT shall be recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.14.
When dispatching cash fund to pay amounts payable, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331,
333, 334, 335, 336, 338, 341</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.15.
When dispatching cash fund for financial activities or other activities, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635,
811, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.16. If
the cash deficit is detected under verification without reasons, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1381)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.17. If
the cash excess is detected under verification without reasons, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 -
Other payables (3381).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.18.
Accounting contract of resale of Government bonds: in accordance with Account
171 – Trading in Government bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.19.
Foreign currency related-transactions in cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
buying goods or services in foreign currencies in cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
losses on exchange rates are generated, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr
151,152,153,156,157,211,213,241, 623, 627, 641, 642, 133, etc. (according to
actual exchange rates on the transaction date)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses (losses on exchange rates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111
(1112) (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
profits on exchange rates are generated, the following accounts shall be
recorded: 0}</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr
151,152,153,156,157,211,213,241, 623, 627, 641, 642, 133, etc. (according to
actual exchange rates on the transaction date)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111
(1112) (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (profits on exchange rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
paying debts payable in foreign currencies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
losses on exchange rates are generated, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331,
335, 336, 338, 341, etc. (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses (loss of exchange rate)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111
(1112) (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
profits on exchange rates are generated, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331,
336, 341, etc. (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (profits on exchange rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111
(1112) (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying advances in foreign currencies to sellers, the Debit account – Trade
payables shall apply actual exchange rates at the prepayment time, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables (actual exchange rates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses (losses on exchange rates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111
(1112) (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (profits on exchange rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
generating revenues or other incomes in foreign currencies in cash, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111
(1112) (actual exchange rates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511,
515, 711, etc. (actual exchange rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
collecting debts receivables in foreign currencies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
losses on exchange rates are generated, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111
(1112) (according to actual exchange rates on the transaction dates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses (losses on exchange rates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131,
136, 138, etc. (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
profits on exchange rates are generated, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111
(1112) (according to actual exchange rates on the transaction dates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (profits on exchange rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131,
136, 138, etc. (according to bookkeeping rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying advances in foreign currency to sellers, the Credit account – Trade
receivables shall apply actual exchange rates at the pre-receipt time, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111
(1112) (actual exchange rates at the pre-receipt time)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111
(1112) (actual exchange rates at the pre-receipt time)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.20.
The actual exchange rates (selling rates of banks) shall be used to re-evaluate
foreign currencies in cash at the time in which the financial statements are
prepared:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
foreign currency rate rises against VND, the profits on exchange rate shall be
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111
(1112)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 -
Exchange differences (4131).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
foreign currency rate falls against VND, the losses on exchange rates shall be
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 -
Exchange differences (4131)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111
(1112).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- After
balancing profits or losses on exchange rates generating due to
re-verification, the differences in profits or losses shall be transferred to
financial income (if profits are larger than losses) or to financial expenses
(if profits are smaller than losses).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.21.
Re-evaluation of monetary gold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If re-evaluated
value of monetary gold generates profits, financial income shall be recorded as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1113
– Monetary gold (according to domestic buying prices) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
re-evaluated value of monetary gold generates losses, financial income shall be
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1113
– Monetary gold (according to domestic buying prices) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13. Account 112 – Cash in bank</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account shall be used to record current amounts and increases and decreases in
demand deposits of the enterprise in a bank. Credit notes, debit notes or bank
statements enclosed with original documents (payment order, collection order,
depository transfer check, certified check, etc) shall be recorded to Account
112 "Cash in bank".</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
receiving documents sent from the bank, the accountant must collate them with
enclosed original documents. If there is any difference between figures in
enterprise's ledger, in original documents and in the bank’s documents, the
enterprise must notify the bank to collate, verify and promptly handle. At the
end of the month, if it fails to uncover the reasons for differences, the
accountant shall record according to the bank's figures stated in debit notes,
credit notes or bank's statements. The difference (if any) shall be recorded to
Dr 138 “Other receivables” (1388) (if the accountant’s figures are larger than
the bank’s figures) or recorded to Cr 338 “Other payables” (3388) (if the
accountant's figures are smaller than the bank’s figures). In the following
month, the reasons shall be kept collating, verifying and uncovering to adjust
the figures.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) With
regard to enterprises having dependent accounting organizations or departments,
they may open collection-only accounts, payment-only accounts or appropriate
payment accounts serving the transactions or payments. The accountant must keep
records of every type of deposits in details (VND, foreign currencies).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) It is
required to record particularly the deposits conformable to every account in
bank for verification and collation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
bank overdrafts are not recorded as “-“(negative sign) on bank deposit
accounts, they shall be recorded similarly to bank loans. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
entering into transactions in foreign currencies, foreign currencies shall be
converted into VND according to the following rules:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Dr
1122 applies actual exchange rate. If the cash fund is withdrawn to send to
banks, they must be converted into VND according to bookkeeping rates of
account 1112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cr
1122 applies weighted average rates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
actual exchange rate shall be determined as prescribed in guidelines for
account 413 - Differentials between exchange rates and relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Monetary gold recorded in this account is the gold used for value storage, not
including the gold recorded to inventory account used as raw materials for
production of goods for sale. The management and use of monetary gold shall
comply with regulations of law in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Whenever preparing financial statements as prescribed, the enterprise must
re-evaluate the balance of foreign currency and monetary gold following the
rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
actual exchange rates applied when re-evaluating the balance of cash in bank in
foreign currency is the foreign currency-buying rate of the commercial bank
where the enterprise opens foreign currency account at the time in
which the financial statement is prepared. In case the enterprise has multiple
foreign currency accounts in different banks and their buying rates are not
considerately different, a buying rate of any bank may be chosen as the basis
for re-valuation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
monetary gold shall be re-evaluated according to the buying prices on the
domestic market at the time in which the financial statement is prepared. The
prices on the domestic market are prices announced by the State bank. In case
the State bank fails to announce gold buying-prices, the buying-prices
announced by enterprise entitled to trade in gold as prescribed. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 112 – Cash in bank</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Deposited VND, foreign currencies or monetary gold;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rate differences due to re-evaluation of foreign currency balance at
the reporting time (if foreign currency rate rises against VND).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Positive differences due to re-evaluation of monetary gold at the reporting
time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Withdrawn VND, foreign currencies or monetary gold;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rate differences due to re-evaluation of foreign currency balance at
the end of accounting period (if foreign currency rate falls against VND);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Negative differences due to re-evaluation of monetary gold at the reporting
time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Actual
deposited VND, foreign currencies or monetary gold at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
112 – Cash in bank, comprises 3 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <i>Account
1121 – VND: </i>reflecting deposits, withdrawals and balance in the bank in
VND.<i> </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <i>Account
1122 – Foreign currency: </i>reflecting deposits, withdrawals and balance in
the bank in foreign currencies converting into VND.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <i>Account
1123 – Monetary gold: </i>reflecting the fluctuation and value of monetary gold
deposited in the bank of the enterprise at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When selling products, goods or providing services for immediate cash using
cash in bank, the following accounts shall be recorded as follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) With
regard to products, goods, investment property subject to indirect taxes (VAT,
special excise duty, import duty, environmental protection tax), the revenues
according to the tax-exclusive selling prices shall be recorded as follows
(indirect taxes payable must be separated, including VAT payable using
subtraction method):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.4pt;">Cr 511 – Revenues (tax-exclusive prices)</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case it fails to separate the taxes payable, the accountant shall record the
revenue including the taxes payable. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Tax
liabilities and the decrease in revenues shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
When receiving payments of allowance or subsidy by cash in bank from government
budget, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (3339).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When generating financial income or other incomes in cash in bank, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (prices excluding VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other incomes (prices excluding VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
When dispatching cash fund to deposit in bank’s accounts, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When receiving an advance or any customer pays debts using wire transfer,
according to the credit note of the bank, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Customers receivable</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 113 –
Cash in transit</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
When recovering amounts receivables, granting loans, making deposits by cash in
bank; receiving deposits in cash from other enterprises, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank (1121, 1122)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128,
131, 136, 141, 244, 344.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
When selling short-term or long-term investment by cash in bank, the difference
between collected amount of money and cost price of investment (according to
weighted average method) shall be recorded to financial income or financial
expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank (1121, 1122)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 -
Trading securities (cost price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221,
222, 228 (cost price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8. When
receiving stakes in cash of owners, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
When receiving money of contracting parties of Business Cooperation Contract
(BCC) without establishment of legal entity to cover general operation, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Others payable.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.10.
When withdrawing cash in bank to pay in cash fund then crediting to bank’s
accounts or depositing, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 244 -
Pledge, mortgage, deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.11.
When buying securities, granting loans or investing in subsidiary companies or
joint-venture companies by cash in bank, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 121,
128, 221, 222, 228</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.12.
When buying inventory (using regularly declared method), buying fixed assets,
spending on capital investment by cash in bank, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT is eligible for deduction, the buying price excluding VAT shall be
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 151,
152, 153, 156, 157, 211, 213, 241</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT is not eligible for deduction, the buying price including VAT shall be
recorded as follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.13.
When buying inventory by cash in bank (using periodically declared method), if
input VAT is eligible for deduction, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Good purchases (6111, 6112)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If input
VAT is not eligible for deduction, the buying price including VAT shall be
recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.14.
When buying raw materials immediately used in business by cash in bank, if
input VAT is eligible for deduction, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
623, 627, 641, 642, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If input
VAT is not eligible for deduction, the cost including VAT shall be recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.15.
When paying amounts payable, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331,
333, 334, 335, 336, 338, 341</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.14.
When paying financial expenses or other expenses, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635,
811, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.17.
When paying stakes or dividends or profits to contributing partners, paying
welfare fund by cash in bank, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 -
Owner’s equity. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 421 -
Unallocated post-tax profits </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 353 -
Welfare fund </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.18.
When paying commercial discounts, sales rebates or sales returns accounts, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 521 –
Revenue deductions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3331-
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.19.
Accounting contract of resale of Government bonds: in accordance with Account
171 – Trading in Government bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.20.
Foreign currency related-transactions: the accounting methods applying to
foreign currency-related transactions by cash in bank shall be carried out
similarly to those in cash (refer to account 111).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.21.
Accounting for re-evaluation of monetary gold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
re-evaluation price of monetary gold generates profits, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1123
– Monetary gold (according to domestic buying prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
re-evaluation price of monetary gold generates losses, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1123
– Monetary gold (according to domestic buying prices).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
14. Account 113 – Cash in transit</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account shall be used to record amounts of money which an enterprise paid to
the State bank, the State Treasury, or transferred by post to a bank, but no
credit note or confirmation of payment to other enterprises has been received; or
the enterprise made wire transfer from their bank account to other enterprises,
but no debit note or bank statement has been received.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cash in
transit includes VND and foreign currencies which are transited in following
cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Collecting cash or checks then paying directly in a bank;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Making
postal remittance in order to pay other enterprises;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Collecting revenues from good sales then transferring to Treasuries to pay
taxes (payment collected from purchaser shall be transferred to State Treasury
by the enterprise).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 113 – Cash in transit</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cash
or checks in VND, or foreign currencies which are paid to a bank or transferred
to a bank by post, but the credit note has not been received;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rate differences due to re-evaluation of foreign currency balance at
the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
amounts of money transferred to account 112 – Cash in bank, or relevant
accounts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rate differences due to re-evaluation of foreign currency balance at
the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
amounts of money in transit at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
113 – Cash in transit, comprises 2 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1131 – amounts in VND: recording amounts in VND in transit.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1132 – Foreign currencies: </i>recording foreign currencies in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
collecting money from good sales or customers' debts or other incomes in cash
or check then transferring to the bank (not via the fund), but the credit note
of bank has been received, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 113 –
Cash in transit (1131, 1132)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Customers receivable (of customers' debts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other incomes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
dispatching cash fund to deposit in bank’s accounts but the credit note of bank
has not been received, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 113 –
Cash in transit (1131, 1132)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash (1111, 1112).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Completing wire transfer from bank’s accounts to pay creditors, but the debit
note of the bank has not been received; the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 113 –
Cash in transit (1131, 1132)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank (1121, 1122).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
a customer pays an advance of good purchase in check, the enterprise has paid
check to a bank, but the credit note of bank has not been received, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 113 –
Cash in transit (1131, 1132)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Customers receivable.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
the cash in transit has been credited in the deposit account of the enterprise
and the credit note is received; the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank (1121, 1122)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 113 –
Cash in transit (1131, 1132).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
the cash in transit has been transferred to sellers or service provider and the
debit not is received, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 113 –
Cash in transit (1131, 1132).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) The
re-evaluation of foreign currency balance in transit shall be carried out
similarly to foreign currency balance in cash (refer to account 111)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. Account 121 - Trading securities</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record the sales, purchases and payments of securities as
prescribed which are held for business purposes (including over-12-month
matured securities which are traded for profits). Trading securities include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Shares, bonds listed on securities market; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Securities and other financial instruments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account is not used to record the held to maturity investment, such as: loans
under agreements, cash in bank, bonds, commercial papers, treasury bills,
exchange bills,…held to maturity date.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Trading securities must be recorded in the ledger according to original prices:
buying prices plus (+) buying costs (if any) (brokerage, transactions,
information provision, taxes, bank's fees and charges. The basis price of
trading securities shall be determined according to fair value of payments at
the time in which the transaction takes place the trading securities shall be
recorded when the investors acquire ownership, in particular:</div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 2.15pt; margin-top: 6.0pt;">
<span style="letter-spacing: -.1pt;">-
Listed securities are recorded at the time of matching (T+0);</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 2.15pt; margin-top: 6.0pt;">
<span style="letter-spacing: -.1pt;">-
Unlisted securities are recorded at the time in which the ownership is acquired
as prescribed in regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) At the
end of the fiscal year, if the market prices of trading securities devalue
against their original prices, the provisions for devaluation shall be made.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
enterprise must record incomes from investment in trading securities
sufficiently and promptly. The dividends paid in the period before investment
date shall be recorded as a decrease in value of investment. When the investor
receives additional shares without paying money to joint-stock companies using
share premium, the funds belong to owners’ equity and unallocated post-tax
profits (dividends are allocated by shares) to issue additional shares, the
investor only observes the quantity of additional shares according to the
presentation of financial statement, not records the received share value, not
records financial income and not records the investment value in joint-stock
companies. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
With
regard to enterprises whose charter capital is wholly held by the state, the
accounting for dividends allocated by shares shall comply with regulations on
wholly-state-owned enterprises.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Before any share is exchanged, its value must be determined according to fair
value on the exchanging date. The determination of fair value of shares shall
comply with regulations below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Regarding shares of listed companies, fair value of their shares are closing
prices listed on the securities market on the exchange date. In case the
securities market closes transaction on the exchange date, the fair value of
shares is closing prices of the session preceding the exchange date. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Regarding unlisted shares permitted to transact on the UPCOM, the fair value of
shares are closing prices of UPCOM on the exchange date. In case the UPCOM
closes transactions on the exchange date, the fair value of shares is closing
prices of the session preceding the exchange date. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- With
regard to other unlisted shares, the fair value of shares is prices dealt by
contracting parties or book value at the exchange date.</div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 2.15pt; margin-top: 6.0pt;">
<span style="letter-spacing: -.1pt;">e)
The accountant must keep records of every type of trading securities holding by
the enterprise in details (according to every security; every entity, face
value, actual buying price or every type of currency used for investment, etc).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
liquidating or transferring trading securities (according to every type of
security), the cost price shall be determined according to mobile weighted
average method (weighted average for every purchase).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 121 – Trading securities</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Trading security buying-value.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>trading security selling-value.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Trading security value at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
121 - Trading securities, comprises 3 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1211 – Shares: </i>recording the purchases or sales of shares for
profits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1212 – Bonds: </i>recording the purchases, sales and payments of bonds
for profits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1218 – Securities and other financial instruments: </i>recording the
purchases or sales of securities and other financial instruments as prescribed
for profits, such as fund certificates, stock options, warrants, call options,
put options, futures contracts, commercial papers, etc. This account also
records the purchases or sales of other valuable papers including commercial
papers or bill of exchange for profits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
buying trading securities, according to buying costs (buying prices plus (+)
costs of brokerage, transaction, information, bank fees or charges, etc), the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 121 –
Trading securities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 141 -
Advance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 244 -
Pledge, mortgage, deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
collecting interests of bonds and other securities periodically:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
received interests are used for purchases of additional bonds or treasury
bills, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 121 –
Trading securities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving interests in cash, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 138, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receive investment interests including the investment interests accrued before
re-buy that investment, that interests must be allocated. Only the interests of
periods in which the enterprise buys that investment shall be recorded to
financial income; the interests accrued before the enterprise re-buys that
investments shall be recorded to as a decrease in value of such investment as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 138, etc (total collected interests)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 –
Trading securities (interests accrued before the enterprise re-buys the
investment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (interests after the enterprise buys the investment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Accounting for dividends or divided profits:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
dividends are received after the investment date, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Others receivable (deferred payments)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
dividends are received before the investment date, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 138, etc (total collected interests)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 –
Trading securities (interests accrued before the enterprise re-buys the investment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving dividends or profits used for recording of increase in state capital,
they shall not be recorded to financial income, but they shall be recorded to
devaluation of financial investment, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
138</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 –
Trading securities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
transferring trading securities, according to securities sale prices:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
profits generate, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc (total payment price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 -
Trading securities (weight average cost price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income. (Positive difference between the buying price and the cost
price).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
losses generate, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, (total payment prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial income. (negative difference between the buying price and the cost
price).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 -
Trading securities (weight average cost price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenditures on security sales, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
withdrawing or paying matured trading securities, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 –
Trading securities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) If
the enterprise transfers the trading securities in the form of share exchange,
the enterprise must determine the fair value of shares received at the exchange
time. The difference (if any) between fair value of shares received and book
value of shares used for exchange shall be recorded to financial income (in
case of profits) or financial expenses (in case of losses).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
share exchange generates profits, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 121 –
Trading securities (fair value of shares received)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 -
Trading securities (book value of shares used for exchange according to weight
average method)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income (positive difference between the fair value of shares received
and the book value of shares used for exchange) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
share exchange generates losses, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 121 –
Trading securities (fair value of shares received)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial income (negative difference between the fair value of shares received
and the book value of shares used for exchange) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 -
Trading securities (book value of shares used for exchange according to weight
average method)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
re-evaluating balance of securities in conformity with definition of accounts
derived from foreign currencies (bonds, commercial papers in foreign
currencies, etc).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
profits generate, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 121 –
Trading securities (1212, 1218)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 -
Exchange rate differences. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
losses generate, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 -
Exchange rate differences. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 –
Trading securities (1212, 1218).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
16. Account 128 – Held to maturity investments</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current amounts and increases and decreases in held
to maturity investments (other than trading securities), such as: term deposits
(including treasury bills, promissory notes), bonds, preference shares which
the issuer is required to re-buy them in a certain time in the future and held
to maturity loans to earn profits periodically and other held to maturity
investments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account shall not record bonds and debt securities held for sales (recorded to
account 121 – Trading securities)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
accountant must keep records of every held to maturity investment in details
according to every term, entity, type of currency or quantity, etc. When
preparing financial statements, the accountant shall base on remaining term
(under 12 months or 12 months and longer from the reporting time) to record
those to short-term accounts or long-term accounts. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
enterprise must record deposit interests, loan interests, profits or losses on
liquidation or transfer of held to maturity investments to financial income
sufficiently and promptly.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) With
regard to held to maturity investments, if it fails to make provisions for
doubtful debts as prescribed, the accountant must evaluate the recovery. If it
is evident that a part or all of investment is unable to recover, the
accountant shall record the losses to financial expenses within the fiscal
year. In case it is unreliable to determine the losses, the accountant is entitled
not to record them to revaluation of investment, but the recovery of investment
must be reported on the financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
the financial statement is prepared, the accountant must re-evaluate investment
classified as accounts derived from foreign currencies according to actual
exchange rates at the end of the accounting period:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rates applying to deposits in foreign currencies are buying-exchange
rates of the bank where the enterprise opens its deposit account;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rates applying to other held to maturity investments are
buying-exchange rates of the bank where the enterprise regularly enters into
transactions (chosen by the enterprise).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 128 – Held to maturity investments</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Value of
held to maturity investments increases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Value of
held to maturity investments decreases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Value of
current held to maturity investments at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
128 – Held to maturity investments comprises 3 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>- Account
1281 - Term deposits: </i>recording the increases, decreases and balance of
term deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1282 - Bonds: </i>recording the increases, decreases and balance of
bonds which it intends to hold till maturity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <i>Account
1283 – Loans: </i>recording the increases, decreases and balance of loans under
agreements which are not transacted on the market similarly to securities.
According to every contract, loans under agreements may be recovered fully on
the maturity date or recovered periodically.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1288 – Other held to maturity investments: recording the increases,
decreases and balance of other held to maturity investments (other than bank
deposits, bonds and loans), such as preference shares </i>which the issuer is
required to re-buy them in a certain time in the future<i>, commercial papers.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When making term deposits, granting loans, buying held to maturity investments,<b>
</b>the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 128 –
Held to maturity investments </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
When collecting deposit interests, bond interests or loan interests
periodically, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments (interest included in principal)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When recovering held to maturity investments, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, 152, 156, 211, etc (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses (in case of losses) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments (book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income (in case of profits).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
When investing held to maturity investments in subsidiary companies,
joint-venture companies, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
222 (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses (in case of losses) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments (book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr
relevant accounts (if the additional investment is required)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income (in case of profits).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
Accounting for transactions of held to maturity bonds:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Buying bonds and receiving interests in advance:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
buying bonds and receiving interests in advance, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 128 –
Held to maturity investments (1282)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc (actual amounts of money)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3387
– Unearned revenues (interests received in advance).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
calculating and transferring interests of tax period according to interests
receivable periodically, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3387
- Unearned revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
recovering original prices of bonds on the maturity date, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments (1282).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Buying bonds and receiving interests periodically:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
buying bonds, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 128 –
Held to maturity investments (1282)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving bond interests periodically, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 138, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
recovering original prices of bonds on the maturity date, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments (1282).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Buying bonds and receiving deferred interests:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
buying bonds, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 128 –
Held to maturity investments (1282)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
calculating interests and recording revenues according to the interests
receivable periodically, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
recovering principal and interests of bonds on the maturity date, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments (1282).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1388) (interests of previous tax period)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income (regarding interests on maturity date).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
Accounting for losses due to failure of recovery of held to maturity
investments which are not made provisions for doubtful debts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If it is
evident that a part or all of investment are unable to recover (the issuer is
insolvent or goes into bankruptcy. If the losses are determined reliably, the
negative difference between recoverable value and book value shall be recorded
to financial expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments (1281, 1282, and 1288).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- After
recording the losses, if it is evident that the losses are recoverable, the
positive difference between recoverable value and book value shall be recorded
to financial expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 128 –
Held to maturity investments (1281, 1282, and 1288).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 635 -
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
When re-evaluating balance of held to maturity investments which are classified
accounts derived from foreign currencies, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of profits, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 128 –
Held to maturity investments </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 –
Exchange rate differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of losses, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 –
Exchange rate differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 128 –
Held to maturity investments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17. Rules for accounting for receivables</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
receivables shall be kept records in details according to period receivables,
entities receivables, types of currency receivable and other factors according
to requirements for management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
amounts receivable shall be classified into trade receivables, intra-company
receivables, and other receivables following rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Trade
receivables include commercial receivables generating from purchase-sale
related transactions, such as: receivables from sales, services, liquidation or
transfer of assets (fixed assets, investment property, and financial
investments) between enterprises and buyers (independent unit against buyers,
including receivables between parent companies and subsidiary companies or
joint-venture companies). Those receivables include receivables from sale of
exported goods given by the trustor through the trustee;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Intra-company receivables include receivables between superior organizations
and affiliated organizations having no legal status and dependent
cost-accounting.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Other
receivables include non-commercial or non-trading receivables, such as:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Receivables generating financial income, such as: receivables from loan
interests, deposit interests, dividends and divided profits;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Payment on behalf of a third party eligible for recovery; receivables on behalf
of the trustor which are collected by the trustee </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Non-commercial receivables include borrowed assets, fine receivables,
compensation, assets in shortage awaiting resolution, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
preparing financial statements, the receivables shall be classified into
short-term receivables or long-term receivables according to their remaining
terms. Receivables items of balance sheet may include amounts recorded to other
than receivables, such as: loans recorded to account 1283; deposits recorded to
account 244, advance recorded to account 141, etc. The provisions for doubtful
debts shall be determined according to the items which are classified into
short-term receivables and long-term receivables of the balance sheet.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
receivables conformable to definition of accounts derived from foreign
currencies (refer to account 413 – Exchange rate differences) must be
re-evaluated at the closing tax period when preparing financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
18. Account 131 – Trade receivables</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record receivables and payments of receivables of customers
from goods, investment properties, fixed assets, financial investment or
services. This account is also used to record receivables from contractors and
contract awarder related to finished infrastructure development. This account
is not used to record immediate cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
customer receivables must be recorded specifically to every entity, every
receivables item and monitor the recovery terms (above 12 months or not
exceeding 12 months from the reporting time) and keep record for every payment.
Receivable entities are customers entering into transactions in purchase of
goods, provisions of services, including fixed assets, investment property or
other financial investments with the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
export trustor shall record receivables for sale of exported goods from export
trustee to above account similarly to normal transactions in sales or services.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
recording this account, the debts shall be classified into coverable debts,
doubtful debts or bad debts to determine provisions for doubtful debts or
solutions for bad debts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) If
the goods, investment property or services are provided unconformity with
agreements between the enterprise and customers, the customers may request the
enterprise to discount the goods or they may return the received goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
enterprise must monitor debts receivable of customers according to every
currency. Receivables in foreign currencies shall follow rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
trade receivables generate (Dr 131), those receivables shall be converted into
VND according to actual exchange rates at the generating time (buying rates of
the commercial bank where the customers repays the debts). With regard to the
advance received from the buyers, when criteria for recognition of revenues are
met, the Dr 131 shall apply the specific identification bookkeeping rate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
recover trade receivables (Cr 131), the accountant must convert them into VND
according to actual bookkeeping rate for every type of debtors (if the debtors
enter into multiple transactions, the actual bookkeeping rate shall equal
weight average rate applying to those transactions). With regard to advance
received from buyers, the Cr 131 shall apply actual exchange rates (the rate
recorded to the Debit account - Cash) at the receiving time;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
enterprise must re-evaluate trade receivables derived from foreign currencies
at the times in which the financial statements are prepared as
prescribed. The actual exchange rates applying to revaluation of trade
receivables are foreign currency-buying rates of the commercial bank where the
customers make payment, which is appointed by the enterprise when preparing
financial statements. In case the enterprise has multiple receivables and
enters into transactions in the multiple banks, they may choose the buying rate
of any bank of those commercial banks. Units in a group shall apply a common
rate defined by the parent company (provided that it closes to the actual
exchange rates) to re-evaluate trade receivables derived from foreign
currencies arising from transactions of internal group.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 131 – Trade receivables</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Trade
receivables generating within a tax period from sale of goods, investment
property, fixed assets, services or financial investments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Extra
cash payable to customers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revaluation of receivables in foreign currencies (if the foreign currency rates
rise against VND).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Customers' repayment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Advances received from customers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Discounts offered to customers after customers receive goods and lodge
complaints;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Sales
of returned goods (with or without VAT).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Amount
of payment discounts and trade discounts offered to buyers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revaluation of receivables in foreign currencies (if the foreign currency rates
fall against VND).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Remaining
trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account may have credit balance Credit balance records amounts of advance or
collected amounts which are larger than trade receivables according to every
specific entity. When preparing balance sheet, it is required to record
specific balance according to every receivable of this account to items
"Asset" and "Equity".</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When selling goods or providing services without collecting immediate cash
(including receivables from sales of exported goods of trustors), the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Regarding goods, services, investment property subject to VAT, Special excise
duty, import tax or environment protection tax, the revenues from goods and
services without taxes shall be recorded as follows (above indirect taxes must
be separated when recording, including VAT payable using subtraction method):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 131 –
Trade receivables (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.4pt;">Cr 511 - Revenues</span> (tax-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case it fails to separate the taxes payable, the taxes payable must be included
in the revenues. Tax liabilities and the decrease in revenues shall be recorded
as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Accounting for returned goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 5213
– Returned goods (prices without taxes)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 333 –
Taxes and other payables to the State (VAT of returned goods, clarifying each
type of taxes)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
Accounting for trade discounts and sales rebates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the amounts of trade discounts or sales rebates are stated in the
invoices, the prices excluding above discounts (recording according to net
revenues) and amounts of trade discounts or sales rebates shall not be
separately recorded;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the amounts of trade discounts or sales rebates are not stated in the
invoices because the customers are not eligible for those discounts, the
revenues shall be recorded the prices including discounts (gross revenues)
After recording revenues, if the customers are eligible for above discounts,
these discounts shall be recorded separately so that a decrease in revenue
shall be recorded periodically as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 521 –
Revenue deductions (5211, 5212) (tax-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 333 –
Taxes and other payables to the State (VAT of trade discounts or sales rebates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables (total amounts of discounts).</div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 2.15pt; margin-top: 6.0pt;">
<span style="letter-spacing: -.1pt;">3.4.
The payment discounts payable to the buyers, excluding debts receivables, the
following accounts shall be recorded:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses (amounts of payment discounts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When receiving payment of customers (including interests of debts – if any) or
receiving advance of customers according to agreements on sale of goods or
provision of services, <span style="letter-spacing: -.1pt;">the following
accounts shall be recorded:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income (profits).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
receiving advance in foreign currencies, the Cr 131 shall apply actual exchange
rates at the receiving time (buying rates of the bank)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
Method of accounting for contractor’s receivables from customers related to
construction contract:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the contractor may make payment following the schedule under the
construction contract:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
result of performance of construction contract is estimated reliably, the
following accounts shall be recorded according to documents on revenues
in proportion to finished work (other than invoices) determined by the
contractor:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 337 –
Payment under schedule of construction contract</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to the invoices issued following the schedule, the amounts which are
paid by customers shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 337 –
Payment under schedule of construction contract</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 2.15pt; margin-top: 6.0pt;">
<span style="letter-spacing: -.1pt;">b)
In case the construction contract regulates that the contractor shall be paid
according to their workload, when the result of performance of construction
contract is determined reliably and certified by customers, the finished work
must be stated in the invoices and certified, the following accounts shall be
recorded:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
collecting the bonus paid to the contractor by customer because the performance
of construction contract reaches or overshoots the specific targets mentioned
in the contract, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 131-
– Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
collecting the compensation paid by customers or other contracting parties to
cover the costs not including in the value of contract (the delay or mistakes
of customers and disputes about changes in contract performance), the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
collecting payment for finished works or advance from customers, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7. In
case the customer makes payment in goods instead of cash (in the form of
barter), according to the value of materials or exchanged goods (according to
fair value stated in the VAT invoice or sales invoice of customers) which is
deducted from customers' debt receivables, and the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 -
Materials</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 153 -
Tools</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 -
Goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Good purchases (inventory accounted by periodical verification method)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8.
When eliminating doubtful debts unable to recover according to the report on
debt relief, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Provision for asset losses (2293) (amounts of provision)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 –
Enterprise administrative expenses (amounts of non-provision)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
When collecting entrustment fees from the export/import trustees, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (5113)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.10.
When preparing financial statements, the outstanding debt in foreign currencies
of customers shall be evaluated according to actual exchange rates at the time
in which the financial statements are prepared:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
foreign currency rates rise against VND rates, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 –
Exchange rate differences (4131).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
foreign currency rates fall against VND rates, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 –
Exchange rate differences (4131).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
19. Account 133 – Deductible VAT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record input VAT which are deductible, deducted and shall be
deducted of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
deductible input VAT and non-deductible input VAT must be recorded separately.
In case they fail to be recorded separately, the input VAT shall be recorded to
account 133. At the end of the tax period, the deductible input VAT and
non-deductible input VAT shall be determined in accordance with regulations of
law on VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
non-deductible input VAT shall be recorded to value of assets, costs of goods
sold or production or operation costs according to specific cases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
input VAT eligible for deduction, declaration or tax payment shall be
determined in accordance with regulations of law on VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 133 – Deductible VAT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Deductible
VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Deducted VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of non-deductible input VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Input
VAT of goods which are returned or offered discounts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Refunded input VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Remaining
deductible input VAT, refundable input VAT which has not been refunded by
government budget.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
133 – Deductible VAT, comprises 2 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1331 – Deductible VAT of goods or services: recording deductible input
VAT of materials, goods or services bought to used in production of goods or
provision of services subject to VAT using credit-invoice method.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1332 – Deductible VAT of fixed assets: recording deductible input VAT
of fixed assets bought to use in production of goods or provision of services
subject to VAT using credit-invoice method, or of the purchase of investment
property.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When buying inventory, fixed assets, investment property, if the input VAT is
deductible, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152,
153, 156, 211, 213, 217, 611 (prices excluding VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331, 1332) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
When buying materials, goods or tools, if the input VAT is deductible, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
623, 627, 641, 642, 241, 241, etc. (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When buying goods and buying them to customers immediately (without inventory),
if the input VAT is deductible, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (prices not excluding VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
When importing materials, goods, fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Accounting for value of import materials, goods or fixed assets including total
amount payable to sellers (according to actual exchange rates), import tax,
special excise duty, environment protection tax payable (if any), transport
expenses, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152,
153, 156, 211, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33312) (if the input VAT of imported goods are not deductible)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3332
- Special excise duty.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3333
– Export or import tax (specific import tax)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 33381
- Environment protection tax </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
input VAT of imported goods is not deductible, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331, 1332) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (33312).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
With regard to returned goods or goods offering discounts due to their
degradation: According to documents on sales returns and relevant documents,
the value of returned goods or purchased goods eligible for sales rebate and
the non-deductible input VAT) shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 331 (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (input VAT of returned goods or discounted goods)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 156, 211, etc. (prices not excluding VAT).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
With regard to deductible input VAT unable to record separately:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
buying materials, goods or fixed assets, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152,
153, 156, 211, 213 (prices excluding VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (input VAT) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the end of the tax period, the deductible input VAT and non-deductible input
VAT shall be determined in accordance with regulations of law on VAT. The
non-deductible input VAT shall be recorded to costs of goods sold in the
accounting period, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">3.7. With regard to input materials, goods or
fixed assets which are damaged by natural disasters, conflagration, lost and
covered by an organization or individual, if the input VAT of those goods are
not deductible:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">- If it fails to uncover the reason for damages, </span>the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">Dr 138 - Other receivables (1381)</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331, 1332) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
there is decision on compensation issued by the competent agency, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
334, etc. (amounts of compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (if they are recorded to costs)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1381)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (if the reasons are uncovered and there is a resolution
decision) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8. At
the end of the month, when determining the VAT payable in the tax period by
deducting the deductible input VAT from output VAT, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
When the input VAT of goods or services are refunded, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
20. Account 136 – Intra-company receivables</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record receivables and payments of receivables between the
parent company and affiliated units or between affiliated units. The affiliated
units are dependent accounting units which have no legal status, but they have
accounting divisions, such as branches, plants, or project management board,
etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
transactions between the enterprise and dependent accounting units (members,
plants) which have legal status shall not be recorded in this account, but they
shall be recorded similarly to subsidiaries.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Content of intra-company receivables recorded to account 136:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In the
superior enterprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Capital, funds or funding allocated to affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Amounts payable to superior enterprise by affiliated units as prescribed;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Amounts collected by affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Amounts of expenses paid on behalf of affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Amounts allocated to affiliated units to perform internal fixed works and
receive value of fixed works</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Other
current receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
In the dependent accounting units: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Amounts allocated by the superior enterprise which have not been received;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Value
of goods or services transferred to superior enterprise or other affiliated
units for sale; revenues from goods or services provided for the affiliated
units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Amounts collected by superior enterprise or other affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Amounts paid for superior enterprise or other affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Other
current receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Account 136 must be kept records of every inferior unit in details and every
intra-company receivables must be separately monitored. The enterprise must
take measure for intra-company receivables within the tax period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) At
the end of tax period, it is required to collate and certify incurred amounts
or balance of account 136 “Intra-company receivables”, account 336
“Intra-company receivables” with affiliated units in the payment relationship
must be verified, collated and certified. Offsetting for every account of each
subsidiary in relationship, and offsetting account 136 "Intra-company
receivables" against 336 "Internal payable" (for every entity).
When comparing, if there is any difference, it is required to uncover reasons
and adjust promptly.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 136 – Intra-company receivables</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Operating capital provided for affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Funding allocated to project management board by investor; other amounts shall
be recorded as increases in receivables of investor from project management
board;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Amounts paid on behalf of superior enterprise or other affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Amounts receivables collected by superior enterprise or amounts payable made by
affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Amounts receivables collected by affiliated units, amounts payable provided by
superior enterprise;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Amounts receivables of goods or services between affiliated units.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
intra-company receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Capital
or fund recovery of affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Settlement of public funding allocated and used by affiliated units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of finished fixed assets transferred from project management board; other
amounts shall be recorded as decreases in receivables of investor from project
management board;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Collected amounts of intra-company receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Offsetting intra-company receivables against intra-company payables of an
entity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Outstanding receivables from subsidiaries.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
136 – Intra-company receivables, comprises 4 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <i>Account
1361 – Operating capital provided for affiliated units: </i>This account is
only opened by the superior enterprise to record current business capital of
dependent accounting units allocated by the superior enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account does not record capital which a parent company invests in their
subsidiaries or capital which the enterprise invests in dependent accounting
units having legal status. Above investment shall be recorded to account 221
“Investment in subsidiaries”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1362 – Intra-company receivables for exchange differences: </i>This
account is only opened in enterprises which are investors establishing project
management boards, used to record exchange differences transferred by the
project management board.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1363 – Intra-company receivables for cost of loans eligible for
capitalization: </i>This account is only opened in enterprises which are
investors establishing project management board, used to record capitalized
borrowing costs incurring in project management board<i>.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <i>Account
1368 – Other intra-company receivables: recording other receivables between
affiliated units.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.1.
In dependent accounting units: </i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
paying on behalf of the superior enterprise and other affiliated units, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
According to notification of welfare fund allocated by superior enterprise, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 353 -
Welfare fund. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
selling goods or providing services for subsidiaries in the enterprise,
according to operation and task delegation in every unit:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the dependent accounting unit is in charge of recording revenues, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (specific internal sale) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
the cost prices shall be recorded as follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154,
155, 156, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the dependent accounting unit is not in charge of recording revenues,
value of goods or services provided for subsidiaries shall be recorded to
internal receivables:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154,
155, 156</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
receiving money, materials or assets from superior enterprise or other internal
enterprises for amounts receivables, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 152, 153, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1368).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
offsetting intra-company receivables against internal payables of the same
entity, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 336 -
Other receivables (3368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1368).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
In superior enterprise </i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
a superior enterprise provides operating capital for inferior dependent
accounting units having no legal status:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
business capital is in money, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1361
– Operating capital in affiliated units</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>- </b>If
the business capital is fixed assets, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (residual value of fixed assets) (1361)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 -
Depreciation of fixed assets (value of depreciation of fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (cost prices).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the dependent accounting units receive operating capital directly from
government budget according to the authorization of superior enterprise, when
the affiliated units receive capital, the superior enterprise shall record as
follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1361)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 -
Owner’s invested equity. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
the superior enterprise provides public funding or projects to affiliated
units, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 461, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) In
case the dependent accounting unit is required to refund the business capital
to the superior enterprise, when the superior enterprise receives the refund,
the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1361).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
According to report on operating capital paid to government budget by the
dependent accounting unit under authorization of superior enterprise, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 -
Owner’s invested equity. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1361).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
selling goods or providing services for affiliated units in the enterprise,
according to operation and gradation in every unit, the revenue may be recorded
either at the time in which the goods or services are transferred to dependent
accounting units or at the time in which the dependent accounting units sell
goods or services:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
revenue is recorded when the goods or services are transferred to dependent
accounting units, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (specific internal sale) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
revenue is not recorded when the goods or services are transferred to dependent
accounting units, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
transferring goods or services:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154,
155, 156</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
the dependent accounting unit notifies that it has sold their goods or services
to a third party outside the enterprise, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
the cost prices shall be recorded as follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1368).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
collecting interest receivables arising from business or other operation of
subsidiaries, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 421 –
Unallocated profits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) When
paying for dependent accounting units, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
I<i>) </i>When
receiving the business interests from affiliated units or repayment of amounts
paid on behalf of the affiliated units, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1368).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) When
offsetting intra-company receivables against internal payable of the same
entity, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 336 -
Other receivables (3368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1368).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.3.
Accounting pertaining to investors establishing project management board</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
an investor issues a decision on allocation of investment capital in money,
materials or fixed assets to project management board, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1361)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 -
Depreciation of fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 -
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
project management boards transfer deposit interests from temporarily unused
capital, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
the investor transfers the capitalized borrowings costs to project management
board to the construction costs, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1363)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 242, 335.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
revenues, financial income or other incomes submitted by project management
boards are received, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Other receivables (1361, 1368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515,
711.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
project management boards transfer input VAT on purchases of materials, tools,
fixed assets or services for project of investment to the investor for
deduction, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1368).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
receiving cost prices for services, financial expenses or other expenses
transferred by project management boards, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632,
635, 811, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Other receivables (1362, 1368).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
the project is finished and received, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving the building work which is settled, the investor shall record the
value of the building work to settled price as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 152, 153, 211, 213, 217, 1557</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 -
Intra-company receivables (1361)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331,
333, etc. (debts payable, if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
When receiving building work which is not settled, the investor shall record
the value of the building work to estimated price. When the building work is
settled, the value of the building work shall be adjusted to the settled price.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
settled price is greater than the estimated price, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217, 1557</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
settled price is smaller than the estimated price, the following accounts shall
be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217, 1557.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
21. Account 138 – Other receivables</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account is used to record debt receivables other than account 131, 136 and
payment of debts, containing:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of shortage of assets detected, but the reasons are not uncovered awaiting
resolution;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Material compensation for losses or damage to materials, goods or capital, etc
caused by individuals or groups (inside or outside enterprise);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Non-monetary assets borrowed by other entities (if lending in money, the loan
shall be recorded to account 1283);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenditures on public activities, projects, investment in capital investment,
production or business shall be recovered because they are not approved by
competent agency;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenditures on behalf of a third party required recovery, such as banking
fees, customs inspection fees, delivery expenses, material handling expenses,
taxes, etc </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Receivables arising from equitization of state-owned enterprises, such as:
equitization costs, allowance for unemployed, support for re-training provided
for employees in the equalized enterprises, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Loan
interests, dividends, profits receivables from financial investment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 138 – Other receivables</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of assets in shortage awaiting resolution;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Receivables from individuals or groups (inside or outside enterprise) for
assets in shortage whose reasons are uncovered and there is a resolution
report,</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Receivables from equitization of state-owned enterprises;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Loan
interests, deposit interests, dividends or profits receivables from financial
investment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenditures on behalf of a third party subject to recovery, debts receivables;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revaluation of receivables in foreign currencies (if the foreign currency rates
rise against VND).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer value of assets in shortage to relevant accounts according to
resolution decision;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer receivables to equitization of state-owned enterprises;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Collected amounts of other debts receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revaluation of receivables in foreign currencies (if the foreign currency rates
fall against VND).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Non-collected
amounts of other debts receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>This account
may have balance in Credit side.</i> The balance of Credit side records the
positive difference between collected amounts and amounts receivables (in
details).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
138 – Other receivables, comprises 3 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1381 – Assets in shortage awaiting resolution: </i>recording value of
assets in shortage awaiting resolution.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In
principle, whenever asset deficiency is detected, the reasons and the person in
charge must be uncovered. The asset deficiency is only recorded to account 1381
if reasons for deficiency, losses or damage of assets in shortage awaiting
resolution are not uncovered. In case the reasons for asset deficiency are
uncovered and they are settled within a tax period, they shall be recorded to
equivalent accounts, not recorded to account 1381. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1385 – Equitization receivables</i>: recording equitization receivables
which the enterprise spends, such as: equitization costs, unemployment
allowances, support for re-training of employees in the equitized enterprises,
etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1388 – Other receivables</i>: recording receivables of the enterprise
other than amounts receivables recorded to accounts 131, 133, 136 and 1381,
1385, such as: dividends, profits or interests receivables; compensation
receivables due to losses of money or assets; etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1. If
the deficiency of tangible fixed assets for business are detected without
reasons and pending settlement, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1381) (residual value of fixed assets) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 -
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 -
Tangible fixed assets (cost prices).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2. If
the deficiency of tangible fixed assets for public, projects or welfare are
detected without reasons and pending settlement, the decrease in fixed assets
shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 -
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 466 –
Funding sources forming fixed assets (residual value) (fixed assets used for
public or projects)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3533
– Welfare funds forming fixed assets (residual value) (fixed assets used for
welfare)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (cost prices).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And the
residual value of assets in shortage awaiting resolution shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1381)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 353 -
Welfare fund (3532)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Others payable (fixed assets for public or projects).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When the deficiency of cash balance, materials, goods, etc is detected:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the reasons for deficiency are not uncovered and pending settlement, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1381)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
152, 153, 155, 156.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
there is a written settlement of asset deficiency issued by the competent
agency, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (individual or organization paying compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1388
– Others receivables (individual or organization paying compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Amounts payable to employees (compensation offsetting against salaries)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (value of depreciation of inventory after offsetting
against compensation according to the written settlement)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 -
Other receivables (residual value of deficient fixed assets shall be accounted
for losses of the enterprise)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1381
– Assets in shortage awaiting resolution.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
the reasons and persons in charge of asset deficiency are uncovered, the
following accounts shall be recorded according to the reasons or persons in
charge: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1388
– Others receivables (1388 – Others receivables) (amounts of compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Amounts payable to employees (compensation offsetting against salaries)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (value of depreciation of inventory after offsetting
against compensation according to the written settlement)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621 –
Direct material costs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 627 -
Factory overhead </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 155, 156.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
Temporary asset borrowings shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 155, 156, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
Expenditures on behalf of a third party subject to recovery, other receivables,
and the following accounts shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
Accounting for trust transactions in import-export carried out by the trustee:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
the trustee pays for the trustor, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1388) (if the trustor has not paid advance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3388
- Other receivables (offsetting against payment of trustor)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
the export trustor offsets against expenses paid on behalf of a third party, the
export trustee shall record as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 338 -
Other receivables (3388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Transactions in export-import entrustment shall be accounted similarly to
account 138 – Others receivables; VAT on imported goods, special excise duty,
import duty carried out by the trustee and the trustor shall be accounted
similarly to account 333 – Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
When determining loan interests, deposit interests, dividends or profits
receivables, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. (collected amounts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8.
When collecting other debt receivables, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112 –
Cash in bank</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
When receiving decision on solutions for other debt receivables unable to
recover:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (compensation paid by individuals or groups)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Amounts payable to employees (compensation offsetting against salaries)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Provision for asset losses (2293) (using provision for doubtful debts, if
applicable)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 -
Administrative expenses (recording to costs) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1388 – Other receivables).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.10.
When enterprises have sold other receivables (recording in balance sheet) to
debt trading company, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. (Collected amounts of sale of debts receivables)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Provision for asset losses (2293) (using provision for bad debts for the
differences)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Debit of
relevant accounts (difference between original price of doubtful debt and
collected amounts of sale of doubtful debt shall be covered by provision for
doubtful debt)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.11.
When incurring costs of equitization of state-owned enterprises, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1385-
Equitization receivables (detail costs of equitization)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 331, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.12.
When finishing equitization, the enterprise must send reports and make
declaration of expenditures on equitization to agency deciding the
equitization. Total costs of equitization, allowances for unemployment,
re-training of employees, etc shall be deducted (-) from collected amounts of
sale of state-owned stocks collected from equitization of state-owned
enterprises, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3385
– Equitization payable (collected amounts of sale of state-owned stocks)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1385
– Equitization receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.13.
With regard to expenditures on public activities, projects, investment in
capital investment or business which is not approved by competent agency and
subject to recovery, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 161,
241, 641, 642, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.14.
When preparing financial statements, other outstanding debts receivables
derived from foreign currencies shall apply actual exchange rates:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
foreign currency rates rise against VND rates, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 –
Exchange rate differences (4131).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
foreign currency rates fall against VND rates, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 –
Exchange rate differences (4131)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
22. Account 141 – Advances</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record advances of an enterprise paid to employees in the
enterprise and payment of those advances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Advance is an amount or material given to receivers to do business or deal with
any approved tasks. The receivers must be employees working at the enterprise.
The regular receivers (working in department of material provision,
administration) must be appointed by Director in writing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
receiver (individual or group) must take responsibility for received advance
and use the advance for proper purposes and approved tasks. If the received
advance is unused or remained, it is required to repay to the fund. The
receiver shall not transfer the advance to others.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
finishing the tasks, the receiver must make an advance payment sheet (enclose
with original documents) to pay fully received advance, used advance or
difference between received advance and used advance (if any). If the unused
advance is not repaid to the fund, the receiver's salary shall be deducted. If
the expenditure is greater than the received advance, the enterprise shall give
additional expenditure on the deficiency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
advance of this tax period is only received if the advance of previous tax
period is settled. The accountant must keep records of receivers,
receiving and payment of advances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 141 – Advances</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Amounts
of money or materials advanced to employees of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Paid
advances;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Unused
advances which are required to repay to the fund or deducted from salaries;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Unused
materials which are re-stored. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Unpaid
advances;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
advancing amounts of money or materials to employees of the enterprise, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 141 -
Advances</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
finishing assignment, the receiver shall make the advance payment sheet
enclosed with approved original documents for settlement of the advance; the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152,
153, 156, 241, 331, 621, 623, 627, 642, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 141 –
Advances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Unused advances which are repaid to the fund, re-stored or deducted from the
receiver’s salary, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 -
Cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials, materials</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Amounts payable to employees</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 141 –
Advances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) If
the approved actual expenditure is greater than received advance, the
accountant shall make additional payment to the receiver; the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152,
153, 156, 241, 621, 622, 627, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111 –
Cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23. Rules for accounting for inventory</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Group
of inventory accounts is used to record existing value and changes in inventory
of the enterprise (if the enterprise accounts for inventory using regular
declaration method) or record value of inventory in the opening or closing tax
period (if the enterprise accounts for inventory using periodical declaration
method).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Inventory of the enterprise is assets bought for production or sale in an
ordinary course of business, including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Goods
in transit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Raw
materials, materials; tools;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Unfinished goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Commercial products, goods; consignments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Goods
stored in tax-suspension warehouse of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
With
regard to unfinished goods, if their period of production or circulation
exceeding a normal business cycle, they shall not be recorded to inventory in
the balance sheet, but shall be recorded to long-term assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
With
regard to equipment and spare parts for replacement whose preserve period is
more than 12 months or more than an ordinary course of business, they shall not
be recorded to inventory in the balance sheet, but shall be recorded to
long-term assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
goods, materials, assets under agreement on keeping, deposit, import-export
trust, processing,...which are not under ownership and control of the
enterprise shall not be recorded to inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Accounting for inventory must comply with regulations on Vietnamese accounting
standard (VAS) “Inventory” when determining original prices of inventory,
method for calculation of value of inventory, determination of net realizable
value, making provision against devaluation of goods in stock and recording
costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Rules
for determination of original prices of inventory are applied specifically to
every type of materials, goods, according to sources and time in which the
prices are determined </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Non-refundable taxes which are recorded to value of inventory include:
non-deductible input VAT on inventory, Special excise duty, import tax,
environmental protection tax payable when buying inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. When
buying inventory, if goods, equipment or spare parts for replacement are
attached (provision for breakdown), the changeable goods, equipment or
accessories shall be recorded according to fair value. The value of purchased
goods shall equal total value of purchases goods minus (-) value of changeable
goods, equipment or spare parts for replacement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. When
selling inventory, the original prices of sold inventory shall be recorded to
production cost within a tax period in conformity with relevant revenues which
are recorded and in conformity with their nature of transactions. When
releasing inventory for promotion or advertisement, the rules below shall be
followed:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the inventory are released for promotion or advertisement without collecting
money, providing additional conditions (compulsory purchase of goods, etc), the
value of inventory shall be recorded to selling expenses (goods for promotion
or advertisement for detail);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the inventory are released for promotion or advertisement with additional
conditions that the customers are required to buy goods (e.g. buy two, get one
free, etc) The collected amounts shall be allocated to revenues from
complimentary products, the value of complimentary products shall be included
in their cost (nature of transaction is sale rebates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. When
determining value of closing inventory, the enterprise applies one of following
methods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Specific identification method: Specific identification method shall be applied
according to actual value of every purchased good or every sold good, so that
it is only applied to enterprises having a few items of products or stable and
identifiable goods. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Weighted average method: value of every inventory item shall equal mean value
of each opening inventory item and value of each inventory item sold or
produced in current period. Mean value may be calculated in every period or
after import consignment, depending on specific conditions of every enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) First
in, first out method (FIFO): This method assumes that inventory purchased or
manufactured first is sold first and newer inventory purchased or manufactured
near the end of the accounting period remains unsold. According to this method,
value of inventory sold shall apply prices of purchased inventory at or near
the beginning of the accounting period; value of closing inventory shall apply
prices of purchased inventory at or near the end of accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Every
inventory costing method has their certain advantages and disadvantages. The
accuracy and reliability of every method bases on management requirements,
standards, professional competence and calculating equipment or means of
information processing of the enterprise. And bases on preservation
requirements, complexity of types, specifications and fluctuation of materials
or goods of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Regarding inventory purchased in foreign currencies, value of received
inventory shall base on actual exchange rates at the arising time (if the
seller is received an advance, the value of received inventory shall be
equivalent to the advance exchange rates. Import duty payable shall be
determined according to exchange rates for calculation of import duty provided
by customs authority as prescribed. Accounting for exchange differences shall
comply with regulations of Article 69 – Guidelines for accounting method for
exchange rate differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11. At
the end of the accounting period, if the inventory value is not recovered
enough due to damage or out of fashion, decrease in selling prices or increase
in cost of improvement or selling expenses, a decrease in original prices of
inventory shall be recorded leading the equal between the original cost and net
realizable value of inventory. Net realizable value is selling price of
inventory estimated in an ordinary course of business minus (-) estimated cost
of product improvement or cost of consumption.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
decrease in original prices of inventory leading the equal between the original
cost and net realizable value shall be covered by provision against devaluation
of inventory. The provision against devaluation of inventory is the
positive difference between original cost and net realizable value of
inventory. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
All
differences between provision against devaluation of inventory made at the end
of this accounting period must be greater than provision made at the end of
previous accounting period, the deficiency or losses of inventory shall be
recorded to production cost in the period after minus (-) compensation of
individual or unallocated factory overhead. All differences between provision
against devaluation of inventory made at the end of this accounting period must
be greater than provision made at the end of previous accounting period, the
deficiency or losses of inventory shall be recorded to production cost in the
period after minus (-) compensation of individual or unallocated factory
overhead.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
12.
Inventory value and inventory in kind must be specifically accounted for every
kind, specification of goods or materials, management and use place, ensure the
conformity between actual materials or goods and general ledger and ledger.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
13. An
enterprise (an accounting unit) may only apply one of two accounting methods
for inventory: perpetual inventory system, periodic inventory system. The
accounting method for inventory shall be selected at the enterprise according
to characteristics, quantity, types of materials or goods and management
requirements and in the accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Accounting
methods for inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Perpetual inventory system: Periodic inventory system is a method monitoring
and keeps up-to-date inventory records to account for additions to,
subtractions from or balance of inventory on the accounting records. When
applying perpetual inventory system, inventory accounts shall be used to record
current amounts, increase or decrease in materials or goods. Therefore, value
of inventory on accounting record may be determined at any time in the
accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
At the
end of accounting period, the physical inventory count shall be compared with
inventory data in ledger. In principle, the actual inventory data must conform
to inventory data in ledger. If there is any difference, it is required to
uncover reasons and provide solutions. The perpetual inventory system is
usually applied to manufacturing enterprise (industry, construction, etc) And
commercial enterprises dealing in high value items such as machinery,
equipment, engineering goods, high quality , etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Periodic inventory system:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
periodic inventory system shall be used to update the ending inventory balance
in the general ledger according to the physical inventory count and calculate
cost of goods or materials sold following the formulary below:</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.2in;" valign="top" width="115"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Cost
of goods sold</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
=</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Beginning
inventory</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
+</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Purchases</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
-</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 78.7pt;" valign="top" width="105"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Ending
inventory</div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to periodic inventory system, any changes in materials or goods
(additions to or subtractions from inventory) shall not be recorded to
inventory accounts. Value of materials or goods purchased and added to
inventory in the period shall be recorded to a separate account (account 611
“Purchases”).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
physical inventory count and determination of cost of goods or materials sold
(for production or for sale) shall be conducted at the end of accounting period
and used as the basis for accounting of account 611 “Purchases”. When applying
periodic inventory system, inventory accounts shall only used at the beginning
of the accounting period (for transfer of opening balance) and at the ending of
the accounting period (for recording actual ending inventory).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- This
method is usually applied to enterprises trading in multiple types of goods or
materials with different specification or models, low value, and those goods or
materials are regularly sold for use or sale (retail outlets, etc). This method
is simple and easy for accounting. But the accuracy of materials or goods sold
is affected by the management of warehouses, depot.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
24. Account 151 – Goods in transit</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record value of goods, materials (raw materials, materials,
tools; goods) purchased under ownership of the enterprise which are on the way
of delivery, in ports, depot, bonded warehouses or have arrived at the
enterprise but they are pending storing</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Goods
or materials under ownership of the enterprise, but not been stocked,
including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Goods
or materials purchased payment or acceptance of payment, but still in
warehouses of seller, in ports, depot or on the way of delivery;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Goods
or materials arrived at the enterprise but still are verification for stock.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Goods
in transit shall be recorded to account 151 according to original prices as
prescribed in VAS “Inventory"</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Every
day, when receiving purchase invoices, but the goods are not stocked, the
accountant shall not keep records but compare them with economic contract and
store invoices in a separate dossier “Goods in transit”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within a
month, if the goods are stocked, they shall be recorded to account 152 “Raw
materials, materials”, account 153 “Tools", account 156 “Goods” or account
158 “tax-suspension warehouse goods” according to warehouse receipt and
purchase invoices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) If
the goods are not arrived at the end of the month, they shall be recorded to
account 152 "Goods purchased in transit” according to purchase invoices.
The accountant must keep specific records of goods in transit according to
every type of goods, materials, consignment or economic contracts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 151 – Goods in transit</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of goods or materials purchased in transit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of actual value of goods or materials purchased in transit at the end
of the accounting period (if the enterprise accounts for inventories using
periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of goods or materials purchased in transit which are stored or delivered to
customers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of actual value of goods or materials purchased in transit at the
begin of the accounting period (if the enterprise accounts for inventories
using periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: Value of goods or materials purchased in transit (not stored in the
enterprise's warehouse).</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
enterprise accounts for inventories using perpetual inventory system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
end of accounting period, according to purchase invoices of goods purchased
which are not stored in warehouse, if the input VAT is deductible, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 151 -
Goods in transit (prices without VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables; or</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 141, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
input VAT is not deductible, value of goods purchased shall include VAT</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Next
month, when goods are stored in warehouse, according to invoices and warehouse
receipts, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials, materials</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 153 -
Tools</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 -
Goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 -
Goods in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Next
month, if the goods or materials purchased in transit which are not stored in
warehouses but delivered to customers under economic contract at the seller's
vehicle or warehouses, at ports, depot or delivered directly to customers,
deposited at the agencies, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold; or </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Goods dispatched for sale</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 -
Goods in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the goods purchased in transit are in shortage detected immediately or at
the ending inventory, according to report on shortage, the value of deficiency
or losses of inventories shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1381
– Assets in shortage awaiting resolution.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 -
Goods in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the enterprise accounts for inventories using periodic inventory system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
ending inventory, according to actual value of goods or material in transit
which is transferred at the ending inventory before transferred actual value of
goods or materials in transit at the beginning inventory, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Purchase of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 -
Goods in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
beginning inventory, according to result of inventory to determine actual value
of goods or materials purchased but have not stored in warehouses (ending goods
in transit), the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 151 -
Goods in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 611 –
Purchase of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25. Account 152 – Raw materials inventory</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current cost or increase or decrease in cost of all
component parts currently in enterprise’s stock. Raw materials of the
enterprise are labor materials purchased outside or home-made processed for
business. Raw materials or materials recorded to this account shall be classified
as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Direct materials: These are materials incorporated into the final products.</i>
Hence, direct materials term shall accompany with a specific manufacturer.
There is not direct or indirect materials term in the enterprises engaged in
commerce or services. Direct materials also include semi-finished goods
purchased for incorporation into the finished goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Indirect materials: </i>These are materials not incorporated into the final
product, but which are combined with direct materials during the production
process to change colors, tastes, shapes or increase in quality of the final
product or facilitate production process, technology, packaging or
preservation; or serve the operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Fuels: These are any materials providing heat energy during the production
process and facilitate the process of making usual product.</i> Fuels can exist
in liquid, solid and gas.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Replaced supplies: </i>These are any materials used for replacement or repair
of machinery, equipment, vehicle, manufacturing tools or supplies, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Materials and equipment for capital investment: </i>These are materials and
equipment used for capital investment. The construction equipment items for
capital investment include equipment required installation, equipment required
non-installation, tools, instruments and materials used to install in the
capital investment projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
received, dispatched or inventoried raw materials recorded to account 152 shall
be accounted according to historical costs as prescribed accounting standard
“Inventory”. Historical costs of raw materials shall be determined according to
every source.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Historical costs of raw materials include: Buying costs stated in invoices,
import duty, Special excise duty, import VAT, environmental protection tax
payable (if any), cost of delivery, material handling, preservation,
classification, insurance, etc; of raw materials from the supplier to the
enterprise’s stock, expenses incurred from employees in charge of purchase,
expenses incurred from independent department of purchase, other costs directly
related to purchase of raw materials and natural deficiency within the quotas
(if any):</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
VAT on imported goods is deductible, cost of raw materials purchased shall not
include VAT. If the input VAT is not deductible, cost of raw materials
purchased shall include VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Accounting for raw materials purchased in foreign currencies shall comply with
regulations of Article 69 – Guidelines for accounting method for exchange rate
differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Historical cost of raw materials home-made processed includes: </i>actual cost
of materials for processing and cost of processing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Historical cost of raw materials processed under outsourcing agreement
includes: </i>actual cost of materials for outsourcing processing, cost of
delivery from the enterprise to processing facility and vice versa, cost of
outsourcing processing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Historical cost of raw materials contributed to joint venture or joint-stock
companies </i>is the cost which all parties involved in joint venture approve.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
cost of raw materials inventory shall be calculated according to one of
following methods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Specific costing method;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Weighted average method after receiving raw materials or at ending inventory;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- First
in, first out method.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
enterprise must apply the chosen method throughout the accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
raw materials shall be specifically accounted according to every inventory,
type, group, materials item. In case the enterprise uses the accounting cost in
the recording of received or dispatched raw materials, at the end of the
period, the difference coefficient between actual cost and accounting cost of
the raw materials shall be determined according to following formula:</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 110.5pt;" width="147"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Difference
coefficient between actual cost and accounting cost of raw materials </div>
</td>
<td rowspan="2" style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 13.0pt;" width="17"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
=</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; padding: 0in 5.4pt 0in 5.4pt; width: 162.5pt;" width="217"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Beginning
inventory cost</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; padding: 0in 5.4pt 0in 5.4pt; width: 24.65pt;" width="33"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
+</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; padding: 0in 5.4pt 0in 5.4pt; width: 135.15pt;" width="180"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Cost
of raw materials purchased</div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 162.5pt;" width="217"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Beginning
inventory accounting cost</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 24.65pt;" width="33"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
+</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 135.15pt;" width="180"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Accounting
cost of raw materials purchased</div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 112.85pt;" width="150"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Cost
of raw materials sold</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 24.9pt;" width="33"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
=</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 130.0pt;" width="173"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Accounting
cost of raw materials sold</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 24.8pt;" width="33"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
x</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 128.15pt;" width="171"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Difference
coefficient between actual cost and accounting cost of raw materials </div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) Raw
materials not under ownership of the enterprise (raw materials kept or
materials received for processing or materials received from the export-import
trustor, etc) shall not be recorded to this account.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 152 – Raw materials</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of raw materials purchased, hand-made processed, outsourced, processed,
received as contribution or received from other sources;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of raw materials excess detected when conducting physical inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of actual cost of ending raw materials inventory (if the enterprise
uses periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of raw materials sold for production, business, sale, outsourcing, or
contribution as capital;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of raw materials returned to sellers or sales rebates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Trade
discount on raw materials purchased;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of raw materials detected lost when conducting physical inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of actual cost of beginning raw materials inventory (if the enterprise
uses periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Actual
cost of ending raw materials inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.1.
Enterprise using perpetual inventory system.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
buying raw materials to add to inventory, according to invoices, warehouse
receipt and relevant documents recording received raw materials cost:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT is deductible, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials (cost without VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 141, 331, etc. (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
input VAT is not deductible, cost of raw materials shall include VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Raw
materials returned to sellers, trade discount or sales discount received when
buying raw materials shall be accounted as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
returning raw materials to sellers, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the trade discount or sales discount is discounted after buying raw
materials (including fines for violations against economic contracts leading a
decrease in payment made by the purchaser), the trade discount or sales
discount shall be allocated according to the increase or decrease in raw
materials, inventoried raw materials, dispatched raw materials for production
or construction investment or consumed during a period:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials (if raw materials are still inventoried)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621,
623, 627, 154 (if raw materials are dispatched for production)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Works-in-progress (if raw materials are dispatched for construction investment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Cost price of goods (if the product in which those raw materials are
incorporated is determined as consumed during a period)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 641,
642 (raw materials used for sale or management)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
case the enterprise has received sales invoices but raw materials have not
received in the enterprise’s stock, the sales invoices shall be archived in a
separate dossier “Goods in transit”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Within
a month, if the raw materials have been received in the enterprise’s stock,
they shall be recorded to account 152 “Raw materials” according to sales
invoices and warehouse receipt.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
end of the month, if the raw materials have not been received, they shall be accounted
for temporary cost according to sales invoices:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 151 –
Goods in transit</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables; or</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 141, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Next
month, if the raw materials have been received in the enterprise’s stock, the
following accounts shall be recorded according to sales invoices and warehouse
receipt:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 –
Goods in transit</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
make payments to sellers, if the enterprise qualifies for payment discounts,
those payment discounts shall be recorded to financial income as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (payment discounts).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Imported raw materials:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
importing raw materials, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33312) (if input VAT on imported goods are not deductible)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3332
– Special excise duty (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3333
– Import/export duty (detail).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 33381
– Environmental protection tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT on imported goods is deductible, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33312).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
buying raw materials, if the seller is receive an advance in foreign
currencies, the cost of raw materials equivalent to the advance shall be
recorded according to actual exchange rates at the time in which the advance is
paid. The cost of raw materials not yet paid in foreign currencies shall be
recorded according to actual exchange rates at the time in which the raw
materials are purchased.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
expenditures on purchase, material handling, and transport of raw materials to
the enterprise’s stock shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 141, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Regarding raw materials processed under outsourcing agreement which is received
in the enterprise’s stock:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
dispatching raw materials to process, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring cost of outsourcing, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 131, 141, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
re-receiving the out-sourced raw materials, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Hand-made raw materials which are received in stock:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
dispatching raw materials for self-processing, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving handmade raw materials, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i) With
regard to excess of raw materials detected under physical inventory count, if
the reasons for excess are uncovered, it shall be the basis for accounting, if
not, the cost of raw materials in excess shall be the basis for accounting:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Other payable or receivables (3381).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
there is a decision on settlement of raw materials in excess detected under
physical inventory count, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 338 –
Other payable or receivables (3381)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
raw materials in surplus belong to other enterprises and an increase in account
152 is not recorded, they shall not be recorded to account 338 (3381) but the
enterprise shall actively keep records and state in the presentation of
financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) When
dispatching raw materials for business, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
623, 627, 641, 642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
l) When
dispatching raw materials for capital investment or major repair of fixed
assets, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
m) When
contributing raw materials to subsidiaries, joint-venture companies, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
22 (according to re-evaluated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other costs (re-evaluated value is smaller than book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials (according to book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other costs (re-evaluated value is greater than book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
n) When
dispatching raw materials to sell capital holding in subsidiaries,
joint-venture companies, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
revenues from sale of raw materials and investment in subsidiaries,
joint-venture companies, and the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
222 (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues from sale of merchandises and services rendered</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Output VAT payable.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
prices of raw materials used for purchase of capital contribution in
subsidiaries, joint-venture companies shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
o) Raw
materials in excess detected when conducting physical inventory count:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Every
case in which the shortage of raw materials in stock or preservation is
detected when conducting physical inventory count must be make reports and
uncover the reasons and offenders. According to reports on physical inventory
count and decision of competent agency, the accounting shall be recorded as
follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
figures on ledger are error or are not updated, they are required to be
additionally provided or adjusted;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
cost of raw materials in deficiency is under deficiency quotas, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
reasons for the deficiency or losses are uncovered pending settlement, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other payable (1381—Assets in shortage awaiting resolution)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
there is a decision on settlement, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (compensation of offenders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388) (compensation of offenders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (deducting salaries of offenders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (remaining value of shortage of raw materials which is
included in the costs of goods sold)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other payable (1381—Assets in shortage awaiting resolution)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
p)
Unused raw materials or waste:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
liquidating or selling raw materials or waste, cost prices shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revenues from sale of raw materials or waste shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues from sale of merchandises and services rendered (5118)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
Enterprises using periodic inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
the beginning of accounting period, when transferring cost of beginning raw
materials inventory, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Purchases</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the ending of accounting period, according to physical inventory count for
ending raw materials inventory, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Purchases</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. Account 153 – Tools and supplies</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current value and fluctuation of tools and supplies
of the enterprise. Tools and supplies are labor materials not satisfying
requirements pertaining to value and use time prescribed in regulations of
fixed assets. Thus, tools and supplies shall be managed and recorded similarly
to raw materials or materials. According to regulations in force, the following
labor materials shall be recorded tools and supplies if they fail to satisfy
requirements for fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
scaffolding, formwork, tools, jigs used for construction manufacturing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Types
of packaging enclosed with goods charged separately, but their value is
depreciated during preservation of goods in transit and storage in the
warehouses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Tools
or supplies made of glass, porcelain, ceramic;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Management facilities, office supplies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Clothing, footwear designed exclusively for work, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Received dispatched or inventoried tools or supplies recorded to account 153
shall apply original prices. Rules for determination of original prices of
received tools or supplies shall comply with regulations on raw materials or
materials (refer to account 152).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
value of inventoried tools or supplies shall be calculated according to one of
following three methods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- First
in – First out;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Specific identification;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Weight
average.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Tools
or supplies shall be accounted for according to every inventory, type, and
group, type of tools or supplies. Dispatched tools or supplies for business or
lease must be kept records of items and value according to using place, lease
entities and persons in charge of compensation. The precious and worth tools or
supplies must be preserved specially.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) With
regard to tools and supplies holding low value used for business, they shall be
recorded once to production cost.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) In
case the tools and supplies, reusable packaging materials or instruments for
renting related to business in several accounting periods, they shall be
recorded to account 242 “Prepaid expenses" and allocated to production
cost.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Accounting for tools and supplies related to transactions in foreign currencies
shall comply with regulations of Article 69 – Guidelines for accounting method
for exchange rate differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 153 – Tools and supplies </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of received tools and supplies purchase, handmade, outsourced, or
contributed as capital;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of received tools and supplies for lease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of tools and supplies in excess detected when conducting physical
inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of actual cost of ending tools and supplies inventory (if the
enterprise uses periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of dispatched tools and supplies for business, lease or contribution as
capital;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Trade
discounts on tools and supplies purchased;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of tools and supplies returned to sellers or tools and supplies eligible for
discounts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of tools and supplies in deficiency detected when conducting physical inventory
count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of actual cost of beginning tools and supplies inventory (if the
enterprise uses periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Actual cost of tools and supplies inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
153 – Tools and supplies, comprises 4 sub-accounts: </i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1531 – Tools and supplies: </i>recording current cost and decrease or
increase in tools and supplies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1532 – Reusable packaging materials</i>: recording current cost and
decrease or increase in circulated packages used for business Reusable
packaging materials is packaging designed for multiple reusability in business
cycle. The cost of dispatched reusable packaging materials shall be allocated
to production cost of multiple accounting periods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1533 – Instruments for renting: </i>recording current cost and decrease
or increase in tools and supplies for renting. Only tools and supplies
purchased for renting are recorded to this account, if not, they shall be
recorded to account 1531. If those are used for enterprise’ operation, they
shall be both recorded to an account and a sub-account.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1534 – Equipment and spare parts for replacement:</i> recording current
cost and decrease and increase in equipment and spare parts for replacement not
meeting requirements pertaining to fixed assets for enterprise’s operation.
Costs of equipment and spare parts for replacement dispatched entirely shall be
recorded to operating costs or wholly allocated to operating costs if they are
used as tools and supplies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.1.
Enterprise using perpetual inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
buying tools and supplies to add to stock, if the input VAT is deductible, the
cost of tools and supplies shall be recorded according to the VAT-exclusive
prices, the following accounts shall be recorded according to invoices,
warehouse receipts and relevant documents: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 153 –
Tools and supplies (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (input VAT) (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 141, 331, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
input VAT is not deductible, cost of input tools and supplies shall include
VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the trade discounts or sales rebates are received after buying tools and
supplies (including fines for violations against economic contracts leading
decrease in payment made by the purchaser), those discounts shall be allocated
according to decrease or increase in tools and supplies (inventoried or
dispatched tools and supplies for operation):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 153 –
Tools and supplies (if those tools and supplies are still inventoried)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress (if those tools and supplies are dispatched for operation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 641,
642 (if those tools and supplies are dispatched for sale or enterprise
management)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses (if they are gradually allocated)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Costs of goods sold (if the product in which those raw materials are
incorporated is determined in an accounting period)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
returning tools and supplies sold to sellers, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 153 –
Tools and supplies (cost of returned tools and supplies)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (if any) (input VAT on tools and supplies returned to sellers).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
accounting for payment discounts (if any), the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 -
Financial income. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
dispatching tools and supplies for operation:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
costs of tools and supplies, reusable packaging materials, instruments for
renting relate to an accounting period, they shall be wholly recorded to
operating expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 153 -
Tools and supplies (1531, 1532).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
costs of tools and supplies, reusable packaging materials, instruments for
renting relate to more than one accounting period, they shall be gradually
recorded to operating expenses as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
dispatching tools and supplies, reusable packaging materials or instruments for
renting, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 153 -
Tools and supplies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
distributing to costs of operation for every accounting period, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641,642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revenues from tools and supplies for renting shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues from sale of merchandises and services rendered (5113)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving tools and supplies for renting, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 153 -
Tools and supplies (1533)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses (residual value not recorded to expenses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Imported tools and supplies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
importing tools and supplies, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 153 -
Tools and supplies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33312) (if input VAT on imported goods are not deductible)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3332
– Special excise duty (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3333
– Import/export duty (detail on import duty).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 33381
– Environmental protection tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT on imported goods is deductible, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33312).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
buying tools and supplies, if the seller is received an advance in foreign
currencies, the cost of tools and supplies equivalent to the advance shall be
recorded according to actual exchange rates at the time in which the advance is
paid. The remaining cost of tools and supplies shall be recorded according to
actual exchange rates at the time in which the tools and supplies are
purchased.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) When
conducting physical inventory count, if it is detected that the tools and
supplies are excess, deficient, lost or damaged, they shall be settled
similarly to raw materials (refer to account 152).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Unused tools and supplies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
liquidating or selling tools and supplies, their costs shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 153 -
Tools and supplies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revenues from sale of tools and supplies shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues from sale of merchandises and services rendered (5118)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
Enterprises using periodic inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
the beginning of accounting period, when transferring actual costs of beginning
tools and supplies inventory, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Purchases</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 153 -
Tools and supplies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the ending of accounting period, according to physical inventory count for
ending tools and supplies inventory, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 153 -
Tools and supplies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 611 –
Purchases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
27. Account 154 - Work in progress</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record general operating costs to calculate prime costs of
products or services in enterprises applying perpetual inventory system. <span style="letter-spacing: -.1pt;">In the enterprises applying perpetual inventory
system, the account 154 is used to record actual costs of ending work in
progress.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Account 154 “Work in progress” records operating costs incurred in an
accounting period; operating costs of finished goods in an accounting period;
beginning or ending work in progress of the main or secondary operation and
outsourcing processing provided by manufacturers or service providers. This
account also records operating costs of processing operation, or services
rendered by commercial enterprises (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
operating costs recorded to 154 shall be clarified according to places in which
the costs incurred (workshops, production divisions, production groups,
construction sites, etc); types, groups of products, or product parts; types of
services or service stages.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Operating costs recorded to account 154 shall include following costs:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Direct
raw materials cost;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Direct
labor cost; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Costs
of construction machinery (construction contracts);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Factory overhead.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
raw materials or labor costs exceed the normal rate and non-allocated fixed
operating cost shall not be recorded to inventory cost but recorded to costs of
goods sold of an accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) At
the end of the accounting period, it is required to distribute and transfer
fixed factory overhead to processing cost for each product unit under common
capacity (Cr 627, Dr 154). If actual capacity is smaller than common capacity,
the fixed factory overhead shall be allocated to processing costs for each product
unit under common capacity. The non-allocated fixed factory overhead (not
included in prime cost) shall be recorded to costs of goods sold in an
accounting period (Cr 627, Dr 632). All variable factories overhead shall be
allocated to processing costs for each product unit according to actual costs
incurred.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) The
following costs shall not be recorded to account 154:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Selling expenses; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
General administration expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Financial expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
expenses; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Corporate income tax;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Non-business expenses, project expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Capital expenditure;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
expenses covered by other sources</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Method for applying account 154 in industry </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Account 154 - “Work in progress” applying to industry is used to collect
production costs and calculate prime cost of workshops, production
divisions. Regarding manufacturers using outsourcing for processing,
labor, services or manufacturing, those costs are also recorded to account 154.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Only
following costs shall be recorded to account 154:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Direct
raw materials cost for manufacture of products;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Direct
labor cost for manufacture of products;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Factory overhead for direct manufacture of products.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
industrial enterprises, the account 154 shall be specifically recorded
according to places in which the costs incurred (workshops, the production
divisions), types or groups of products, products, or product parts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Regarding manufacturers using outsourcing for processing, labor, services or
manufacturing, those costs shall be recorded to account 154.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method for applying account 154 in agriculture </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Account 154 - “Work in progress” applying to industry is used to collect total
production costs and calculate prime cost of cultivation, processing of
agricultural products or services. This account shall be specifically recorded
according to agricultural lines of business (cultivation, animal husbandry,
processing, etc), places in which costs incurred (workshops, production
divisions, etc), kinds of sapling and products or services.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Actual prime cost of agricultural products shall be determined at the end of
the crop year or at the end of the year. The prime cost shall be calculated in
the year when the products are harvested. Hence, if the costs incur in this
year, but products are harvested in the succeeding year, the prime cost shall
be calculated in the latter year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
cultivation, the costs shall be recorded according to 3 following plants:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Short-day crops (rice, potatoes, cassava, etc);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Multi-harvesting single plant (pineapples, bananas, etc);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Perennial
plants (teas, coffees, rubbers, peppers, fruit plants, etc).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
crops harvested two or three times in a year, or harvested one time in two
years, or crops having both new planting and plant care in the same year,...the
costs between two continuous crops, two areas, two continuous years,…shall be
recorded according to actual condition,... </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
expenses incurred from land reclamation, planting and caring of perennial
plants under capital investment, selling expenses, administrative expenses, financial
activities or other expenses. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) In
principle, production costs of agriculture shall be recorded to Dr 154 “Work in
progress” according to every expense object. Regarding the costs related to
multiple recording entities, multiple crops or multiple periods, it shall be
recorded to separate accounts, then recorded to prime cost of relevant
products: cost of irrigation water, the cost of land preparation and planting
of crops harvested several times (this cost does not belong to capital
expenditure), etc.<span style="letter-spacing: -.1pt;"> </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">e) On the same acreage, if two or more short-term
crops are intercropped, the costs incurred directly related to (such as seeds,
cost of planting, harvesting, ...), costs incurred for several crops (cost
plowing, irrigation, ...) shall be separately collected and allocated to every
kind of plant according to their planting area or appropriate criteria.</span><span style="letter-spacing: -.2pt;"> </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">d) Regarding perennial plants, the progress from
tillage, sowing, plant care to the onset of production (harvesting or bearing)
shall be recorded to account 241 “Construction in progress” similarly to
capital investment in requisition of fixed asset. </span>Expenses incurred from
perennial gardens during the operation shall include expenses incurred from
plant care or harvesting process. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) When
recording expenses of animal husbandry on the account 154, the following notes
must be taken: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
expenses incurred from animal husbandry must be kept records in details for
every type of husbandry (cattle farming, pig farming, etc), for every group or
every type of livestock and poultry; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Young
animals of basic livestock herd after maternal separation shall be kept records
in details according to actual price; - Basic animals which are eliminated to
be converted into large livestock, fattening animal shall be recorded to
account 154 according to the remaining value of basic livestock;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
prices in the animal husbandry are: 1 kg of milk, 1 standard calf, 1 kg of meat
prices, the price of 1 kg of meat, the price of 1 day/ animal husbandry, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i) The
direct material costs, labor costs in excess of normal rate, and fixed factory
overheads which are unallocated, shall not be charged to product cost, but be
charged to cost of goods sold of the accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>4.
Method for applying account 154 in services</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">a) Account 154 “Work in progress” shall apply to
service providers, such as: transport, post office, tourism, services,
etc. </span>This account is used to record total cost (direct raw
materials, direct labor, and factory overheads) and prime cost of the service
rendered.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Regarding transport industry, this account is used to record cost related to
road transport (motorcars, trams, other non-motorized vehicle, etc. rail
transport, waterway, aerial transport, pipeline transport, etc. Account
154 applying to transport sector must be kept records in details for every
operation (passenger transport, freight transport, etc) Regarding every
enterprise or service division.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
During transport progress, the tires shall be replaced several times because
they are worn out more quickly than the depreciation of the car, however, the
value of the tires shall be depreciated steadily in every month instead of
including in the cost of transport at once. Therefore, the vehicular
transport enterprise may appropriate cost of tires to transport cost (payables)
as prescribed in financial regime in force every month.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
direct material costs, labor costs in excess of normal rate, and fixed factory
overheads which are unallocated, shall not be charged to product cost, but be
charged to cost of goods sold of the accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Regarding tourism industry, this account is used to record every activity, such
as: guided tours, hotel, tourism transport, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) In
the hotel business, the account 154 is used to record every type of service,
such as: eating, drinking, accommodation, entertainment, other services
(laundry, haircuts, telegram, sports, etc).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>5.
Method for applying account 154 in construction industry</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Because the construction business only applies perpetual inventory system, not
periodic inventory system, so that the account 154 is only used to record
operating expenses used for determination of products or services of the
construction enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
direct material costs, labor costs in excess of normal rate, and fixed factory
overheads which are unallocated, shall not be charged to cost of building work,
but be charged to cost of goods sold of the accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) This
account (in the construction industry) comprises 4 sub-accounts:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1541 – Construction: </i>records costs, prime cost of construction
products and value of construction in progress at the end of the period;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1542 – Other products: </i>records costs, prime cost of other products
and record value of other products in progress at the end of the period
(finished goods, structural elements, etc);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1543 – Services: </i> records costs, prime cost of services and
record cost of service in progress at the end of the period;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1544 – Construction warranty costs: </i>records expenses incurred from
construction warranty and actual installation arising in the period and the
value of construction in progress under warranty at the end of the period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
production cost, prime cost of the installation product must be recorded
according to every building work, work item and cost item specified in the
estimated construction price, including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Materials cost;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Labor
cost;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Costs
of construction machinery;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
factory overheads shall be recorded to Dr 1541 “Construction”: only include
general costs incurred from the construction contractor or construction site.
And the general administration cost of construction enterprise (as a part of
overheads) shall be recorded to Dr 642 "General administration expenses
". Those expenses shall be transferred to Dr 911 “Income statement” and
included in the prime cost of the construction product and sold during a
period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
investor of the property construction shall use this account to record expenses
incurred from construction of finished property. If the property is constructed
for multiple purposes (office, lease or sale, for example mix-used buildings),
it is required to follow rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
there are sufficient evidence for separate accounting or the portion of
expenses incurred from property construction for sale (finished property) and
expenses incurred from property construction for lease or office (fixed assets
or investment property), the expenses incurred from construction of finished
property shall be separately recorded to the account 154. The expenses incurred
from construction of fixed assets or investment property shall be separately
recorded to account 241 – Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
account is not recorded separately or the proportion of construction costs for
components of finished property, fixed assets or property investments are
determined, the costs incurred directly related to the investment construction
shall be recorded to account 241. When the project is completed and put into
use, the costs of construction investment shall be transferred in conformity
with the nature of each asset according to the method of use of the asset.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>6.
Structure and contents of account 154 - Work in progress</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Direct
raw materials costs, direct labor costs, costs of construction machinery,
factory overheads incurred in an accounting period which is related to
manufacture of products and costs of services rendered;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Direct
raw materials costs, direct labor costs, costs of construction machinery,
factory overheads incurred in an accounting period which is related to prime
cost of internal fixed price;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of ending work in progress (if the enterprise uses periodic inventory
system).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
costs of manufactured products which are stocked transferred for sale, internal
use or immediate use in capital investment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
prices of construction products finished and partially or completely
transferred which are consumed during a period, or transferred to main
construction contract unit (superior or internal contract unit), or cost price
of finished construction products to be consumed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
expenses of services finished and provided for customers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of returned scraps, value of damaged products which are not repairable;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of raw materials, materials, goods which are completely processed and returned
to warehouse;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Recording direct material costs, labor costs in excess of normal rate, and
fixed factory overheads which are unallocated, will not be charged to inventory
value, but must be charged to cost of goods sold of the accounting period. For
enterprises manufacturing according to orders, or enterprises having long
production cycle, fixed factory overheads are transferred to account 154 every
accounting period. When products are finished then fixed factory overheads will
be identified and not charged to value of inventory, but to costs of goods sold
(Cr 154, Dr 632);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transferring work in process at beginning of period (in case business applies
periodical inventory).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Ending work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>7.
Method of accounting for several major transactions in Industry sector</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.4pt;">7.1. Accounting for inventory using </span>perpetual
inventory system</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
the end of period, when transferring direct raw material expenses according to
every expense object, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold (portion of direct material costs in excess of normal rate)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621 –
Direct raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the end of period, when transferring direct labor costs according to every
expense object, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold (portion of direct labor costs in excess of normal rate)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 622 –
Direct labor costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
case actual product capacity is higher than or equal to normal capacity, at end
of accounting period, computed, total factory overheads (including variable
factory overheads and fixed factory overheads) shall be calculated, allocated
and transferred according to every expense object, and the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 627 –
Factory overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) In
case actual product capacity is lower than normal capacity, fixed factory
overheads shall be calculated and allocated to processing cost per unit of
product at the normal capacity. Unallocated factory overheads (positive
deference between actual fixed factory overheads and fixed factory overheads
charged to prime cost of product shall not be charged to prime cost of product)
shall be recorded to costs of goods sold during a period as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (portion of fixed factory overheads unallocated to prime
cost of product)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 627-
– Factory overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Value of raw materials, materials outsourced for processing and returned to
warehouse, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) Value
of unrepairable damaged products which was compensated by offender, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) In an
enterprise having long production and trade cycle, and direct material costs,
direct labor costs, and factory overheads were transferred to Account 154
during an accounting period, then, the portion of direct material costs of
direct labor costs in excess of normal rates, and portion of fixed factory
overheads not charged to prime cost of product (not charged to value of
inventory) shall be determined and recorded to costs of goods sold in the
accounting period as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (when expenses are transferred from accounts 621, 622, 627 to
account 154).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) When
delivering goods to inventory during a period, the prime costs of goods shall
be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i) In
case finished goods are not stored but delivered for internal use or capital
investment, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 641,
642, 241</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) After
dispatching raw materials to production, if any trade discount or sales rebate
(including fines for violations against business contracts leading a decrease
in payment of the purchaser) on such raw materials is received, a decrease in
work in progress pertaining to trade discount or sales rebate corresponding to
dispatched raw materials shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (trade discounts or sales obtained equivalently to dispatched
raw materials) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
l)
Accounting for experimental products:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Production cost of experimental products shall be recorded to account 154
similarly to other products. When recovering (sale or liquidation) experimental
products, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transferring difference between experimental production cost and amounts
collected from sale or liquidation of experimental products:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
experimental production cost is greater than the amounts collected from sale or
liquidation of experimental products, an increase in value of construction
asset shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
experimental production cost is smaller than the amounts collected from sale or
liquidation of experimental products, a decrease in value of construction asset
shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
m) In
case finished goods are not stored but delivered directly to purchaser (water,
electricity products), the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">7.2. Accounting for inventory using periodic
inventory system:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">a) At the end of the accounting period, according
to the actual physical inventory count, the actual value of work in progress
shall be determined and transferred as follows: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 631 –
Production costs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">b) At the beginning of accounting period, when
transferring actual work in progress, the following accounts shall be recorded:
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 631 –
Production costs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>8.
Method of accounting for several major transactions in Agriculture sector</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i><span style="letter-spacing: -.5pt;">8.1. Accounting for inventory using perpetual
inventory system</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
the end of accounting period, direct material costs shall be calculated and
transferred according to operating expense object as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold (portion of direct material costs in excess of normal rate)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621 –
Direct raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the end of accounting period, direct labor costs shall be calculated and
transferred according to expense object as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold (portion of direct labor costs in excess of normal rate)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 622 –
Direct labor costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) At
the end of accounting period, factory overheads shall be calculated and
transferred according to expense object as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (portion of fixed factory overheads unallocated to prime
cost of product)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 627 –
Factory overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Value
of returned subsidiary products shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Value of returned scraps, of raw materials and trade expenses outsourcing, and
have been completely processed, returned to storehouse shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) Value
of young domestic animals and raised domestic animals transferred to working
animals or reproductive animals shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed asset (2116)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Actual production cost of output products, stored or immediately consumed shall
be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">h) Output products which are internally consumed
without inventory shall be recorded as follows: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 641,
642, 241</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i><span style="letter-spacing: -.2pt;">8.2. Accounting for inventory using periodic
inventory system:</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Accounting
method for severed major trade activities at Account 154 in Agriculture is
similar to that of Industry.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>9.
Method of accounting for several major transactions in Services sector</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Accounting
method for severed major trade activities at Account 154 in Services is similar
to that of Industry. Notes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Actual cost of service which is completed, transferred to purchased and
determined as sale during a period shall be transferred as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
using internal consumes service, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 641,
642.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>10.
Method of accounting for several major transactions in Construction sector</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.1.
Accounting method for collecting construction expenses (Dr 1541
“Construction”):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Accounting for items of direct raw materials:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Items
of direct raw materials consist of: Actual value of main materials, subsidiary
materials, component parts on dismantled parts, circulating materials
participating in formation of construction product substances, or support for
implementation and performance of construction volume (not including subsidiary
materials for machinery and operation facilities, and main materials expenses
included in factory overheads).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Accounting rules for items of direct raw materials: Raw materials or materials
used for some work items must be charged directly to those work items according
to original documents with actual volume of used materials, and with actual
delivery price (weighted average price, FIFO price, and specific
identification).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
end of accounting period or when construction is completed, residual materials
inventory at production site (if any) shall be undergone physical inventory
count to record as a decrease in costs of direct materials delivered for use in
construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
direct material costs for each building work or work item is not feasible to
calculate in actual conditions, then the enterprise may apply material
allocation method for consumed objects with reasonable criteria for (in
proportion to consume quota on raw materials, etc).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to Table of materials allocated for each building work or work item,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress (material costs)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold (direct material costs in excess of normal rate)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621 –
Direct raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Accounting for direct labor costs: similar to Industry sector</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Accounting for costs of construction machinery</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Costs
of construction machinery shall include: Expenses incurred from machinery
operation to perform construction volume by machine. Operating machinery is a
kind of machine served directly for construction. Such as, machinery operated
by hydro steam engine, diesel, and petrol and by electricity, etc.
(including kinds of machine served for construction and assembly).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses of machinery operation consist of permanent expenses and temporary
expenses. Permanent expenses for operation of machinery consist of: Expenses of
labor handling machine, serving machine, etc; expenses of materials, of
instruments and tools; depreciation expenses of fixed assets, expenses of
outsourced services (small repairs, electricity and water expenses, trucks and
machine expenses, etc); other expenses in cash.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Temporary expenses for operation of machinery consist of: Expenses for great
repairs of operating machine (maintenance overhaul, repairs of medium
importance, etc) which are not eligible for recording as an increase in
historical cost of operating machine; expenses for temporary works for
operating machine (huts, sheds, platform, railway for machines). Temporary
expenses of machine may incur in advance (debited Account 142 or Account 242),
and they will be deferred to Account 623 “Operating machine expenses”, or
incurred later, but they must be charged in advance to construction expenses
during a period (because they relate to actual use of operating machines during
the period). In this case it is necessary to accrue expenses, Cr 332
“Provisions”, Dr 623 “Costs of construction machinery”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses summary and calculation of costs of construction machinery must be
separately recorded for each operating machine (see guidance on Account 623
“Costs of construction machinery”).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to Table of costs of construction machinery (actual expenses of
machine shift) for every building work or work item, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold (costs in excess of normal rate) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 623 –
Costs of construction machinery. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Accounting for factory overheads: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Factory overheads record production costs of construction team or work sites,
including: salaries of factory management staff, of construction teams and
groups, social insurance and health insurance appropriation and trade union
fees appropriation will be computed with regulated proportion on salaries
payables for construction direct workers, operating machine operators, and
management staffs of factories, teams and groups; fixed assets depreciation
used for total activities of teams, and other related expenses of team
activities, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
these expenses incur during a period, the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 627 –
Factory overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 153, 214, 242, 334, 338, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
determining provisions for construction warranty, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 627 –
Factory overheads. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 352 –
Provisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring expenses incurred from repair and warranty of the construction, such
as expenses incurred from direct raw materials, direct labor costs, costs of
construction machinery, factory overheads, these expenses shall be recorded to
relevant accounts, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621 –
Direct raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 622 –
Direct labor costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623 –
Costs of construction machinery.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 627 –
Factory overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 153, 214, 242, 334, 338, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
end of the period, actual expenses incurred from direct raw materials, direct
labor costs, costs of construction machinery, factory overheads related to
repair and warranty of construction to record expenses incurred from repair and
warranty and calculate prime cost of warranty, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621 –
Direct raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 622 –
Direct labor costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 623 –
Costs of construction machinery.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 627 –
Factory overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
finishing repair or warranty of the construction and transferring them to
customers, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 352 –
Provisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
warranty on construction works expires, if the works are not warranted or the
provisions for construction work warranty are greater than the actual costs
incurred, the difference must be reverted, and then the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 352 –
Provisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
end of the accounting period, according to the Table of factory overheads
allocation, the factory overheads shall be allocated and transferred to
relevant building works or work items (equivalent to labor costs); the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (portion of fixed factory overheads unallocated to prime
cost of construction)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 627 –
Factory overheads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.2.
Method of accounting for and transferring construction expenses (Cr 1541
“Construction”):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Unrecoverable cost of the contract cannot be recovered (e.g., not enough legal
enforcement such as there is doubts about its validity, or the contract that
the customers cannot fulfill their obligations ...) must be recorded to
expenses during the period as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Expenses directly related to every contract may be eligible for deduction if
other receipts not including in the revenue of the contract. For example:
receipts from sale of raw materials in surplus and disposal of machinery or
equipment when terminating the construction contract:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
delivering raw materials in surplus to inventory at the expiration of the
construction contract, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Direct raw materials (according to original cost)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
recovering scrap then delivering them to inventory, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Direct raw materials (according to recoverable cost)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
materials in surplus and recovered scrap which are sold without delivered to
inventory, receipts from materials in surplus and scrap and a decrease in
expenses shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Accounting for disposal of machinery or equipment specially used for
construction contract and these fixed assets are depreciated fully on the
expiry date of the construction contract:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
receipts from disposal of machinery or equipment shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
expenses incurred from disposal of machinery or equipment (if any) shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ A
decrease in fully depreciated fixed assets which are special machinery or
equipment shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed asset.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) At
the end of the accounting period, according to cost price of construction
product actually finished and identified to be sold (partly transfer or
completely transfer to project management board - Party A), or transferred to
internal main contract business:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case transferring to Party A (including transfer of finished construction
volume according to internal contract, if contract unit has separate account
division), the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (1541).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case construction product is finished to be sold (constructing houses for
sales,...), or construction products finished but are not yet transferred,
according to cost price of finished construction product to be sold, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (1541).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case transferring finished construction product to main construction contract
unit (superior, or internal unit - when implementing internal construction
contract, contract unit has separate account division but only adjust account
up to costs of construction production), the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 352 –
Intra-company receivables (3368)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (1541).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
28. Account 155 – Finished goods inventory </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current cost and decrease or increase in finished
goods of the enterprise. Finished goods inventory are products which have been
completely processed through manufacturing process of manufactured business, or
products completely outsourced and verified as compliance with technical
standards and stored.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In the
transactions in export entrustment, this account is only used by trustor, not
by trustee </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
finished goods manufactured by direct production divisions and indirect
production divisions of the enterprise must be evaluated according to prime
cost, including: direct raw materials cost, direct labor cost, factory overhead
and direct relevant costs related to manufacture of products.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Variable factory overhead shall be wholly allocated to processing cost of each
product unit according to actual cost incurred within an accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Fixed
factory overhead shall be allocated to processing cost of each product unit
according to common capacity of manufacturing machinery and equipment. Common
capacity means common volume of products manufactured in the normal
manufacturing condition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
actual capacity is greater than common capacity, the fixed factory overhead
shall be allocated to each unit according to actual costs incurred.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
actual capacity is lower than common capacity, the fixed factory overhead shall
only be allocated to processing cost for each unit according to the common
capacity. The non-allocated factory overhead shall be recorded to the cost for
income output (recorded to costs of goods sold) within an accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
following costs shall not be recorded to prime costs of finished goods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Costs
of raw materials, labor and other operating costs incurred exceeding normal
rates;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of preservation of inventory deducted from cost of preservation of inventory
for next manufacturing process and preservation cost as prescribed in
Accounting standard “Inventory”;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Selling expenses; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
General administration expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Finished goods processed under outsourcing agreement shall be evaluated
according to actual prime cost of processing, including: direct raw materials
cost, outsourcing cost and other costs related to outsourcing process.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
cost of finished goods inventory shall be calculated according to one of
following method: specific identification; weight average; or first in – first
out.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) In
case the enterprise uses the periodic inventory system, the finished goods
which are received and dispatched inventory shall be recorded daily according
to accounting cost (may be planned prime cost or regulated inventory cost). At
the end of the month, the actual prime cost of inventoried finished goods must
be calculated and difference between actual prime cost and accounting cost of finished
goods (including the difference of beginning finished goods) which is the basis
for calculation of actual prime cost of received or dispatched finished goods
within an accounting period (using the formula prescribed in account 152 “Raw
materials”).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) The
finished goods shall be specifically accounted according to every inventory,
type, group, finished good items.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 155 – Finished goods </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of inventoried finished goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of finished goods in surplus under physical inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of cost of ending finished goods inventory (if the enterprise uses
periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of dispatched finished goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of finished goods in shortage under physical inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of actual cost of beginning finished goods inventory (if the
enterprise uses periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Actual cost of ending finished goods inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
155 – Finished products, comprises 2 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1551 – Inventoried finished goods: recording current cost and decrease
or increase in inventoried finished goods (other than finished goods which are
real estate);</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1557 – Finished goods – property: recording current cost and decrease
or increase in Finished goods – property of the enterprise.</i> Finished goods
– property include: land use rights; housing; or housing and land use rights;
infrastructure invested for the ordinary course of business </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.1.
Enterprise using perpetual inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.1.
When receiving finished goods manufactured by the enterprise or under
outsourcing agreement, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.2.
When dispatching finished goods for sale to customers, the costs of finished
goods sold shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Finished goods – non-real estate </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Finished goods – property (for building work invested by the enterprise)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b1)
Original prices of Finished goods – property shall include total costs directly
related to investment in construction of real estate (including costs of
construction of infrastructure associated with the real estate) making the real
estate available for sale.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b2)
Costs related to investment in construction of real estate must be incurred
costs which obtain acceptance report.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b3) In
case the enterprise has not compiled documents on costs related to investment
of construction of real estate, but the revenues from sale of the real estate
generated, the enterprise may extract a portion of the cost to provisionally
calculate costs of goods sold. When the documents are sufficiently compiled or
the real estate is constructed wholly, the enterprise must settle total costs
which are accrued from costs of goods sold The positive difference between
accrued cost in advance and actually incurred cost shall be recorded as a
decrease in costs of goods sold during the accounting period subject to settlement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b4) The
advanced costs deducted for provisional costs of Finished goods – property must
follow the rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
enterprise may only accrue an advance of costs stated in the estimates for
investment in construction, but there are not enough documents for acceptance
and specific presentation of reasons, accrued expenses incurred from every work
item within an accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-The
enterprise may only accrue costs to calculate provisionally costs of goods sold
for finished real estate, which is sold within an accounting period and qualify
for recording revenues as prescribed in this Circular. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Provisional accrued expenses and actual cost incurred shall be recorded to
costs of goods sold provided that they are equivalent to quota of cost according
to total estimate cost of the portion of real estate which is sold (defined by
area).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b5)
Accounting method for costs of Finished goods – property sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
selling the portion of finished goods, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
extracting costs to provisionally calculate costs of Finished goods – property
sold within an accounting period, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 335 –
Expenses payable.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
actual cost of investment in construction incurred which have sufficient and
accepted documents shall be compiled to calculate cost of investment in
construction of real estate, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
there are sufficient documents proved prepaid expenses incurred actually,
decreases in prepaid expenses and work in progress shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 335 –
Expenses payable.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the whole project for real estate finishes, the final settlement must be made
and a decrease in remaining prepaid expenses (if any) shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 335 –
Expenses payable.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Costs of goods sold (the remaining prepaid expenses must be greater than actual
expenses incurred).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.3.
When dispatching finished goods for sale or agencies, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Consignment goods (through agencies)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.4.
When a buyer returns finished goods sold: If the returned goods subject to VAT
using credit-invoice method, revenues from goods returned (VAT-exclusive
prices), and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 521 –
Revenue deductions (5213)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 131, etc. (total cost of goods returned).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And the
costs of finished goods sold which are delivered to inventory shall be recorded
as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Costs of goods sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.5.
Internal consumer goods shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 641,
642, 241, 211 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.6.
Dispatching finished goods and transferring to dependent accounting units of
the enterprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the dependent accounting units are in charge of recording revenues, costs
of goods, the costs of finished goods sold shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the dependent accounting unit is not in charge of recording revenues,
costs of goods, the costs of products circulated intra-company shall be
intra-company receivables and be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Intra-company receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (in detail).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.7
When contributing finished goods to subsidiaries, joint-venture companies as
capital, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
22 (according to re-evaluated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (re-evaluated value is smaller than book value of finished
goods)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other incomes (re-evaluated value is greater than book value of finished goods)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.8
When dispatching finished goods to sell capital holding in subsidiaries,
joint-venture companies, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
revenues from sale of raw materials and investment in subsidiaries,
joint-venture companies, and the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
222 (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511-
– Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Output VAT payable.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
costs of finished goods to sell capital holding in subsidiaries, joint-venture
companies shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155-
– Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.9
Whenever the surplus or shortage of finished goods is detected under physical
inventory count, it is required to make report and uncover reasons and look for
offender(s). According to reports on physical inventory count and decision of
competent agency, the accounting shall be recorded as follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
surplus or shortage of finished goods caused by errors or are not updated, they
are required to be additionally provided or adjusted on the accounting records;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case it fails to uncover reasons for surplus or shortage, it shall be pending
for settlement:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
finished goods are surplus, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Other payables or receivables (3381).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
there is a decision of settlement made by the competent agency, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 338 –
Other payables or receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
finished goods are deficient, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other payables (1381 – Assets in shortage awaiting resolution)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
there is a decision on settlement made by the competent agency, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. (if the offender pays compensation in cash)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (deducting salaries of offenders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388) (compensation of offenders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (remaining shortage after offsetting against compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1381).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.10
When the enterprise uses products for giving, promotion or advertisement (under
law on commerce):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the products are manufactured for giving, promotion or advertisement without
collecting money or any additional conditions (compulsory purchase of goods,
etc), the costs of products shall be recorded to selling expenses as follows
(goods for promotion or advertisement for detail):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 641 –
Selling expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods (production cost of products).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the products are manufactured for promotion or advertisement with additional
conditions that the customers are required to buy goods (e.g. buy two, get one
free, etc) The collected amounts of moneys shall be recorded to revenues
(including promotion goods), costs of promotion goods shall be recorded to
costs of goods sold (nature of transaction is a decrease in good costs).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
dispatching promotion goods, the costs of promotion goods shall be recorded to
costs of goods sold as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Cost prices of goods sold (prime cost)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving revenues from promotion goods shall be recorded to goods sold and
promotion goods as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
products manufactured for giving staff using welfare fund, the revenues and
costs of goods shall be recorded similarly to ordinary selling transactions as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
products for giving to staff and employees shall be recorded to costs of goods
sold:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Products for giving using welfare fund shall be recorded to revenues as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 353 -
Welfare fund (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.11.
Paying salaries to employees by products</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
revenues from products for paying salaries to employees shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (total costs)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3335
– Deductible VAT (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
cost of products for paying salaries to employees shall be recorded to costs of
goods sold as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.12.
When liquidating or selling unused finished goods, their costs shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
Enterprises using periodic inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
the beginning inventory, according to the physical inventory count of finished
goods which are transferred from previous ending inventory, the beginning
finished goods inventory shall be recorded to account 632 “Costs of goods sold”
as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the ending of accounting period, according to physical inventory count for
finished goods inventory, the ending finished goods inventory shall be
transferred as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Costs of goods sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
29. Account 156 – Goods</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current value and increase or decrease in merchandise
inventory of an enterprise, including merchandise in inventories, properties
held for sale. Merchandise inventory is goods that have been purchased by
an enterprise, with the intent of selling the goods to third parties (wholesale
or retail). If the merchandise purchased for both sale and operation, it shall
still be recorded to account 156 “Merchandise inventory”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In the
import-export entrustment transaction, this account is only used by the trustor
not by the trustee. Trading in merchandise inventory related to transactions in
foreign currencies shall comply with regulations of Article 69 – Guidelines for
accounting method for exchange rate differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
following merchandise shall not be recorded to account 156 “Merchandise
inventory”:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Consignment goods sold or kept on behalf of other enterprises;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Merchandise purchased for operation (recorded to account 152 “Raw materials",
or account 153 “Tools and supplies", etc). </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
received, dispatched or inventoried merchandise inventory recorded to account
156 shall be accounted according to original prices as prescribed accounting
standard “Inventory”. Historical cost of merchandise inventory purchased
includes: Purchasing prices or incidental purchase costs (transport, material
handling, preservation of merchandise from suppliers to the enterprise’s
warehouse, insurance cost, etc), import duty, special excise tax, environmental
protection tax (if any), VAT on imported goods (if they are not deductible). If
the enterprise purchases merchandise for resale, but they must be processed,
semi-processed, refurbished, classified for additional value and quick sale of
merchandise, the merchandise cost shall include processing or semi-processing
cost.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
historical cost of merchandise purchased shall be calculated according to every
input source and the purchasing price and incidental purchase cost shall be
recorded separately.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
determining cost of merchandise inventory, the enterprise may apply one of
following methods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ First
in - first out;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Specific identification;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Weight
average;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Some
particular units (supermarkets or similar) may determine cost of ending
inventory balances using retail inventory method. This method may be used in
the retail to calculate cost of inventory in bulk of merchandise which vary
promptly and have similar margin unable to use other method calculating
original prices. The original cost of merchandise inventory shall equal
selling price of merchandise inventory minus (-) margin (reasonable rate). That
is used with due account taken of merchandise pieces which has fallen to less
than its original price Each retailer usually uses separate average rate of
percent.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
incidental purchase cost in an accounting period shall be charged to consume
merchandise during the period and ending merchandise inventory. The incidental
purchase cost shall be allocated according to specific condition of every
enterprise, but it is required to be consistent.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
buying merchandise, if goods, equipment or accessories for replacement are
attached (provision for breakdown), the goods, equipment or accessories for
replacement shall be recorded with proper cost. Cost of imported goods is the
price subtracted from cost of goods, equipment or accessories for replacement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
merchandise inventory shall be specifically accounted according to every
inventory, type, group of merchandise items.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 156 – Merchandise inventory </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of merchandise purchased stated in the sale invoice (including non-refundable
taxes);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Incidental purchase cost; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of merchandise under outsourcing agreement (including input prices and processing
cost);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of goods returned;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of merchandise inventory in surplus detected under physical inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of ending merchandise inventory balances (if the enterprises use
periodic inventory system);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of properties held to sale purchased or converted from investment property. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of dispatched merchandise for sale or sending to agents, affiliated
enterprises; performance of outsourcing agreement, or for operation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Incidental purchase cost allocated to merchandise sold during the period; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Trade
discount on merchandise purchased;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Sale
discount on merchandise purchased;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of goods returned;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of merchandise inventory in shortage detected under physical inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of beginning merchandise inventory balances (if the enterprises use
periodic inventory system);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of properties held to sale sold or converted into investment property, property
used by the owner or fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of merchandise inventory purchases;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Incidental purchase cost of merchandise inventory. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
156 – Merchandise inventory, comprises 2 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1561 – Purchase costs: recording current cost and decrease or increase
in merchandise purchased and inventoried (according to purchase costs);</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1562 – Incidental purchase costs: </i>recording incidental purchase
costs incurred relating to amounts of received merchandise during a period and
the distribution of current incidental purchase costs in the period to amounts
of merchandise purchased during a period and ending merchandise inventory
balances (including inventoried merchandise and merchandise on consignment,
unsold goods on consignment). The incidental purchase costs recorded in this
account only include the costs directly related to the processing of purchasing
merchandise, such as: insurance cost of merchandise, depot rents, etc, costs of
transport, material handling, preservation of merchandise from supplier to the
enterprise’s stock; normal losses incurred during processing of purchasing
merchandise. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1567 – Properties held for sale: recording current cost and decrease or
increase in properties held for sale of the enterprise.</i> Properties held for
sale include: land use rights; housing; or housing and land use rights;
infrastructure purchased for sale in the ordinary course of business;
investment properties shall be recorded to inventory when the owner put them
for sale.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Structure and contents of account 1561 – Purchase costs </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Purchased merchandise cost according to sales invoice (inventoried);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Import
duty or special excise tax on imported goods or VAT on imported goods, input
VAT – if they are not deductible, imposed on inventoried merchandise purchased;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of inventoried merchandise subject to processing agreement, including: purchase
costs and costs of processing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of merchandise allocated as capital;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of inventoried goods returned;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of merchandise inventory in surplus detected under physical inventory count;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of cost of ending merchandise inventory (if the enterprise uses
periodic inventory system)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of merchandise dispatched during a period (dispatch for sale, exchange,
giving to agencies or dependent accounting units, internal use, capital contribution
in joint-venture);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Trade
discount on merchandise purchased;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Sale
discount on merchandise purchased;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of goods returned;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Costs
of merchandise in shortage or losses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transfer of beginning merchandise inventory balances (if the enterprises use
periodic inventory system);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Actual cost of ending merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Structure and contents of account 1562 – Incidental purchase costs </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Actual incidental purchase costs incurred relating to amounts of
merchandise purchased and received in a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Incidental purchase costs of amounts of merchandise consumed during a
period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Ending incidental purchase cost balances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Structure and contents of account 1567 – Properties held for sale </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of properties held to sale;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Residual value of investment properties converted into property inventory;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of repair, renovation, upgrade of property for sale which is recorded as an
increase in original cost of properties held for sale</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Actual
cost of properties held to sale during a period;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of properties held to sale converted into investment properties or fixed
assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Actual cost of ending properties held for sale balances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.1.
Enterprise using perpetual inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.1.
Merchandise purchased and delivered to the enterprise’s warehouse, according to
sales invoices, warehouse receipts and relevant documentary evidence:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
purchasing merchandise, if input VAT on merchandise is deductible, the
following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (1561) (detail in merchandise purchased and merchandise
used as substitute provisional for damage)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1534
– Equipment and spare parts for replacement (fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331) (input VAT) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 141, 331, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
input VAT is not deductible, value of merchandise purchased shall include VAT</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Importing merchandise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
importing merchandise, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33312) (if input VAT on imported goods are not deductible)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3332
– Special excise duty (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3333
– Import/export duty (detail on import duty).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 33381
– Environmental protection tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
input VAT on imported goods is deductible, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33312).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
buying merchandise and prepaying the seller an advance in foreign currency, the
cost of merchandise equivalent to the advance shall be recorded according to
actual exchange rates at the time in which the prepayment is made The remaining
cost of merchandise purchased in foreign currency shall be recorded according
to actual exchange rates at the purchasing time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
merchandise purchase under import entrustment shall comply with regulations on
account 331 – Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.2.
At the end of the accounting period, if the sales invoice sent by the seller is
received but the merchandise has not been received, the following accounts
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 –
Goods in transit</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Next
accounting period, when the merchandise purchase in transit, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (1561)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 –
Goods in transit</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.3 In
case the trade discounts or sales rebates are received after buying merchandise
(including fines for violations against economic contracts leading decrease in
payment made by the purchaser), those discounts shall be allocated according to
decrease or increase in tools and supplies (inventoried or dispatched
merchandise during a period):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (if merchandise are still inventoried)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Costs of goods sold (if they are consumed during a period)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.4
Cost of merchandise purchased which is returned to sellers due to failure of
specifications under economic contract, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (1561)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (1331) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.5
Purchase costs of merchandise inventory shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (1562)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 141, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.6
When purchasing merchandise making deferred payment, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (cash prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses {interest on deferred payment is difference between total
payment minus (-) cash prices deducted from VAT (if it is deductible)}</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables (total costs)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">The interests on deferred payment shall be
periodically recorded to financial expenses as follows: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 -
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.7.
When purchasing properties held for sale, the purchase costs and incidental
purchase costs of properties held for sale shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1567
– Properties held for sale (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.8.
If the investment properties convert into inventory when the owner repairs,
innovates or upgrades them for sale:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the owner repairs, innovates or upgrades investment properties for sale, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (1567) (residual value of investment properties)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 -
Depreciation of fixed assets (2147 – accrued depreciation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment properties (cost prices).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring costs of repair, renovation, upgrade of investment properties for
sale, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 334, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
finishing the repair, innovation or upgrade of investment properties for sale,
total cost shall be transferred and an increase in properties held for sale
shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (1567)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.9
Value of goods for sale which are consumed shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (1561)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
sales revenues shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
indirect taxes are separable, the revenues shall be recorded follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
indirect taxes are not separable, the revenues including taxes shall be
recorded. Tax liabilities and the decrease in revenues shall be periodically
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 511 –
Revenues (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.10.
Outsourcing agreement </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
dispatching merchandise inventory to process, the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (1561)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
costs of processing incurred, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 -
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the processing is finished, the merchandise shall be received in inventory and
the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (1561)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.11.
When dispatching merchandise to customers or agencies consigning companies,
etc, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Goods on consignment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (1561)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.12.
Dispatching merchandise inventory to dependent accounting units of the
enterprise for sale:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the dependent accounting units are in charge of recording revenues, costs
of goods, the costs of merchandise sold shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
sales revenues shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the dependent accounting unit is not in charge of recording revenues,
costs of goods, the costs of products circulated intra-company shall be intra-company
receivables, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 136 -
Intra-company receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.13.
When dispatching merchandise for internal use, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 641,
642, 241, 211 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.14.
When the enterprise uses products for giving, promotion or advertisement (under
law on commerce):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the merchandise inventory is released for promotion or advertisement without
collecting money, not providing additional conditions (compulsory purchase of
goods, etc), the cost of merchandise inventory shall be recorded to selling
expenses (detail in promotion or advertisement);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 641-
– Selling expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (cost prices).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the merchandise is released for promotion or advertisement with additional
conditions that the customers are required to buy goods (e.g. buy two, get one
free, etc) The collected amounts of moneys shall be recorded to revenues
(including promotion goods), costs of promotion goods shall be recorded to
costs of goods sold (nature of transaction is a decrease in good costs).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
dispatching merchandise for promotion, the costs of promotion merchandise shall
be recorded to costs of goods sold as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Cost prices of goods sold (prime cost)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving revenues from promotion merchandise, the collected amounts shall be
recorded to goods sold and promotion goods as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
merchandise purchased for giving staff using welfare fund, the revenues and
costs of goods shall be recorded similarly to ordinary selling transactions as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
cost of merchandise for giving to staff and employees shall be recorded to
costs of goods sold:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Merchandise for giving using welfare fund shall be recorded to revenues as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 353 -
Welfare fund (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) In
case the enterprise is a commercial distributor receiving merchandise
(non-payment) from manufacturers for promotion or advertisement given to
customers of the manufacturer or distributor</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving merchandise from manufacturer (non-payment) for promotion or
advertisement given to customers, the distributor must keep track of amounts of
merchandise items in their internal management system and present received
merchandise items and merchandise items used for promotion on financial
statement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the promotion program closes, if the amounts of unused merchandise items for
promotion are not returned to the manufacturer, the non-returned remaining
unused merchandise items shall be recorded to other incomes as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 -
Other income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.15.
Paying salaries to employees by merchandise </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revenues shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (total costs)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3335
– Personal income tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
cost of merchandise for paying salaries to employees shall be recorded to costs
of goods sold as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.16
When contributing merchandise to subsidiaries, joint-venture companies as
capital, and the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
22 (according to re-evaluated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (re-evaluated value is smaller than book value of merchandise)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other incomes (re-evaluated value is greater than book value of merchandise).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.17.
At the end of accounting period, when distributing incidental purchase costs of
merchandise sold during a period, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (1562)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.18.
When the surplus of merchandise is detected in any process of business, it is
required to make a report and uncover reasons. According to the reasons
uncovered, the surplus of merchandise shall be settled and accounted for as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
reasons are mistakes in measuring or counting, failure to keep records, etc,
the accounting record shall be adjusted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
merchandise in surplus belong to other enterprises, the value of merchandise in
surplus in the presentation of financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case it fails to uncover reasons for surplus, it shall be pending for
settlement:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Other payables or receivables (3381).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
there is a decision of settlement made by the competent agency, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 338 –
Other payable or receivables (3381)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.19.
When the shortage of merchandise is detected in any process of business, it is
required to make a report and uncover reasons. According to decision of
competent agency, the shortage of merchandise shall be settled and accounted
for as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case it fails to uncover reasons for surplus, it shall be pending for
settlement:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other payables (1381- – Assets in shortage awaiting resolution)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
there is a decision of settlement made by the competent agency, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. (the compensation is required if the offender is an individual)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (the deducting in salaries is required if the offender is
an individual)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388) (compensation of offenders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other receivables (1381).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.20.
If the properties held for sale are sold in a period, according to VAT invoice
or sales invoice, transfer note of properties held for sale, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory (1567 – Properties held for sale)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
revenues from sale of properties held for sale shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues from sale of merchandises and services rendered (5117)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– Deductible VAT (33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.21.
When liquidating or selling unused merchandise, their costs shall be recorded
as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
Enterprises using periodic inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
the beginning of accounting period, according to the value of ending inventory
of previous accounting period which is transferred to value of beginning
inventory of current accounting period, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Purchases</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the ending of accounting period:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Conducting physical inventory count on quantity and cost of ending merchandise
inventory. According to total cost of ending merchandise inventory, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 611 –
Purchases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to total cost of merchandise sold, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 611 –
Purchases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30. Account 157 – Goods on consignment </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Goods
on consignment which are recorded to account 157 shall be accounted according
to original prices as prescribed accounting standard “Inventory”. The account
157 “Goods on consignment” only records costs of goods or finished goods sent
to customers or agents (consignees), services rendered transferred to customers
under business contracts or orders by the enterprise (consignor), those goods
are not determined as 'sold' (the goods or services on consignment are not
recorded to sales revenues during a period).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
goods or finished goods recorded to this account are still under ownership of
the consignor, they must be recorded in the accounting record in every
consignment until they are sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
cost of transport, material handling, payment on behalf of customers, etc shall
not be recorded to this account. The account 157 may record every type of
goods, finished goods or services rendered on consignment to every customer or
consignee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 157 – Goods on consignment </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of goods or finished goods on consignment sent to customers, consignees; or
dependent accounting units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of services rendered to customers, but they are not sold;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Ending
cost of goods or finished goods on consignment but they are not sold (if the
consignor uses periodic inventory system).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of goods, finished goods, services rendered on consignment which are sold;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of goods, finished goods or services on consignment which are returned;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
beginning of accounting period, cost of goods, finished goods, services
rendered which are not sold and transferred (if the consignor uses periodic
inventory system).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cost of
goods, finished goods, services rendered on consignment which are sold during a
period;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.1.
Enterprise using perpetual inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
consigning goods or finished goods to customers, consignees under economic
contracts, according to delivery order, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Goods on consignment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156 –
Merchandise inventory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Cost
of services rendered to customers, but they are not sold during a period, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Goods on consignment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 -
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
consigning goods or services to customers and they are sold during a period: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
indirect taxes are not separable at the time in which the revenues are
recorded, the revenues from sale of goods, finished goods or services
(tax-exclusive prices) shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
indirect taxes are not separable, the revenues including taxes shall be
recorded. When paying indirect taxes, a decrease in revenues shall be
periodically recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 511 –
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- And
the costs of finished goods sold which are delivered to inventory shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 157 –
Goods on consignment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) If
goods or finished goods are consigned for sale but they are returned;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
those goods or finished goods are still merchantable or repairable, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Merchandise inventory; or</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 157 –
Goods on consignment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
those goods or finished goods are not merchantable or repairable, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 157 –
Goods on consignment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
Enterprises using periodic inventory system.</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
the beginning of accounting period, if cost of goods or finished goods sent to
customers are transferred but they are not sold during a period, or cost of
goods or services consigned to customer but they are not sold during a period,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 611 –
Purchases (for goods) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (for finished goods or services)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 157 –
Goods on consignment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the end of accounting period, according to the physical inventory count, the
cost of goods, products (finished goods or semi-finished goods) or services
rendered to customers; or consigned to consignees which are not sold at the
ending accounting period:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Cost
of goods sent to customers but the payment is not accepted; goods consigned to
consignees; or dependent accounting units shall not determined as sale at
ending accounting period shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Goods on consignment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 611 –
Purchases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
end of accounting period, cost of finished goods provided for customers or
goods on consignment; cost of services rendered to customers who are not sold
shall be transferred as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Goods on consignment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Costs of goods sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31. Account 158 – Goods in bonded warehouse </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.3pt;">a) This account is used to record current value
and increase or decrease in goods delivered to bonded warehouse.</span> Bonded
warehouses are only applied to foreign-invested companies to serve the
production of imported goods, subject to special customs supervision, in which
the raw materials imported to serve the production shall be stored in the
bonded warehouses and released from assessment and payment of import duties and
other taxes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Imported raw materials stored in bonded warehouse include raw materials
provided for production and products of that enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.3pt;">c) The enterprise must keep records of quantity
and value of every raw material and good whenever they are received or
dispatched.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 158 – Goods in bonded warehouses </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Costs of raw materials, finished goods or goods delivered to bonded
warehouse during a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Costs of raw materials, finished goods or goods dispatched from bonded
warehouse during a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Costs of ending raw materials, finished goods or goods inventory
balances in the bonded warehouse.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Accounting methods for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
importing raw materials for production of exported products, or processing of
exported goods, if they are stored in a bonded warehouse, they shall be
released from payment of import duty and VAT on imported goods and the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 158 –
Goods in bonded warehouses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
dispatching raw materials in bonded warehouse for production or processing of
exported goods, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621 –
Direct material costs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 158 –
Goods in bonded warehouses. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
delivering finished goods, exported goods or outward processing goods into
bonded warehouse (if any), the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 158 –
Goods in bonded warehouses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 156,
155, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
exporting goods in bonded warehouses (if any):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
costs of exported goods in bonded warehouse shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 158 –
Goods in bonded warehouses. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
revenues from sale of exported goods in bonded warehouse shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) If
export rate is lower than deferred tax rate of the enterprise subject to
import duty and VAT on imported goods (if any) pertaining to difference between
amounts of to-be-exported products and amounts of actually-exported products,
the enterprise must pay import duty and VAT on imported goods (if any):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
determining import duty payables (if any), the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and amounts payable to the State (3333).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
determining VAT on imported goods payables (if any), the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and amounts payable to the State (33312).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying import duty and VAT on imported goods payables (if any), the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 333 –
Taxes and amounts payable to the State (3333, 33312).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) In
case the enterprise is permitted to sell goods in bonded warehouses on Vietnam
market by the competent agency, the enterprise must pay import duty and other
taxes as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the enterprise is permitted to use goods in bonded warehouses, it is required
to follow procedures for dispatch of goods from bonded warehouse, receipt of
goods or products to the enterprise's warehouse and pay taxes on those goods,
and then the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155,
156</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 158 –
Goods in bonded warehouses. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
determining import duty payables (if any), the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155,
156</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and amounts payable to the State (3333).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
determining VAT on imported goods payables (if any), the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155,
156 (if they are not deductible)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1331)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and amounts payable to the State (33312).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying import duty and VAT on imported goods, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">Dr 333 – Taxes and amounts payable to the State
(33312, 3333).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
selling goods in bonded warehouses on domestic market:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">- The costs of goods in bonded warehouse sold
shall be recorded as follows: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 158 –
Goods in bonded warehouses. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
the import duty and VAT on imported goods pertaining to those products, goods
or raw materials must be recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
revenues from sale of exported goods in bonded warehouse on domestic market
shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues from sale of goods and services</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and amounts payable to the State (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) In
case the raw materials or goods delivered to bonded warehouse are damaged or
degraded and failed to meet export requirements, they must be re-imported or
destroyed:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of re-import, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155,
156, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 158 –
Goods in bonded warehouses. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Concurrently, paying the import duty and VAT on imported goods payables
pertaining to those products, goods or raw materials, the taxes payable shall
be recorded in entry (e); when paying taxes, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">Dr 333 – Taxes and amounts payable to the State
(33312, 3333).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of re-export (returns to sellers), the following accounts shall be
recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 158 –
Goods in bonded warehouses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of destruction of goods or raw materials in bonded warehouses, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 -
Costs of goods sold (destroyed goods or raw materials)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 158 –
Goods in bonded warehouses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32. Account 161 – Non-business expenditures </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is recorded to expenditures for non-business activities or projects
(hereinafter referred to as non-business expenditures to perform economical,
political or social tasks assigned by the State or superior enterprise other
than business activities and for non-profit purposes. The non-business
expenditures shall be covered by non-business or project funding granted by
government budget or superior enterprise, or non-refundable grants. This
account is used in enterprises having non-business activities or project
activities (hereinafter referred to as non-business activities) which are
covered by government budget or superior enterprises or received non-refundable
grants, or the enterprises are permitted to collect non-business receipts to
cover those expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) It is
required to keep records of non-business expenditures according to every source
of funding, fiscal year and governmental budgetary classification.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
non-business expenditures must be recorded in conformity with budget estimates
and between accounting records and documents and financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) This
account shall record annual non-business expenditures of the enterprise,
including both regular and irregular non-business expenditures as prescribed in
financial regime in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: .1pt;">dd) At the end of fiscal year, if the balance sheet
is not approved, total non-business expenditures within the year shall be
transferred from Cr 1612 "Current non-business expenditures” to Dr 1611
“Brought forward non-business expenditures” for observation until the balance
sheet is approved. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="letter-spacing: .1pt;">2. Structure and contents of account 161 –
Non-business expenditures</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit</b>:
Actual non-business expenditures incurred.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Non-business expenditures which are not recorded and required to be recovered;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Non-business expenditures which are recorded and covered by non-business funds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Non-business expenditures which are not recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
161 – Non-business expenditures comprise 2 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1611 – Brought forward non-business expenditures:</i> recording
non-business expenditures which are covered by non-business funds of the
preceding year and not recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 1612 – Current non-business expenditures:</i> recording non-business
expenditures of current year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
providing non-business expenditures uncovered by non-business funds, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditures (1612)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Salaries and other payables to employees of the enterprise, sellers or service
providers shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditures (1612)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 334 –
Payables to employees</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
dispatching raw materials, tools or supplies inventory for non-business
activities, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditures (1612)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 153 –
Tools and supplies </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
receiving funding from superior enterprises or withdrawing non-business
expenditure estimates to pay for non-business activities, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditures (1612)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 461 –
Non-business funds source.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
non-business expenditure estimates are withdrawn, the enterprise must keep
track of those expenditures in conformity with characteristics of the
enterprise, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
transferring major repairs of fixed assets for non-business activities, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditures (1612)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress (2413 – Major repairs of fixed assets).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
purchasing fixed assets or investing in capital investment for non-business
activities covered by non-business funds:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of purchasing fixed assets or finishing construction put into operation,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, 241, 461, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- And
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditures (1612)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 466 –
Non-business funds used for fixed assets acquisitions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
withdrawing non-business expenditure estimates for purchases of fixed assets,
the enterprise must keep appropriate records.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
deducting social insurance, health insurance, unemployment insurance or union
funds for non-business activities of the enterprise, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditures (1612)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Other payables or receivables (3382, 3383, 3384, 3386).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) At
the end of fiscal year, if the financial report is not approved, the debit
balances 1612 "Current non-business expenditures” shall be transferred to
“Brought forward non-business expenditures”; the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1611
– Brought forward non-business expenditures </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1612
– Current non-business expenditures. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i) When
the financial report is approved, non-business expenditures covered by
non-business funds shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 461 –
Non-business funds source (4611 – Brought forward non-business funds source)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 161 –
Non-business expenditures (1611 – Brought forward non-business expenditures).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k)
Non-business expenditures paid in contrary to regulations which are not
approved by the competent agency and required to be recovered shall be recorded
as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 161 –
Non-business expenditures (1611 – Brought forward non-business expenditures).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
33. Account 171 – Government bonds purchased for resale </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record transactions in government bonds purchased for resale
incurred during a period. This account only records value of agreement on
resale of Government bonds, not records coupons received by buyer on the behalf
or seller in conformity with times specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
enterprise must comply with regulations on types of transactions, deadlines for
transactions and revenues from Government bonds in the resale transactions
prescribed in financial regime in force on resale of Government bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
buyer of bonds under resale agreement shall not record ‘coupon payment’
received from the seller to revenues account at the times during the term of
repurchase agreement but record to other payables or receivables account.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 171 – Government bond repos (Repurchase
agreements on Government bonds) </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of government bonds repurchased by seller at the maturity date of the
agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of government bonds purchased by the purchaser when the government bond repo
takes effect;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Difference between the resale price and the original purchase price of
Government bonds under the government bonds received by purchaser.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of Government bonds resold by the purchaser at the maturity date of the
agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of government bonds sold by the seller when the government bond repo takes
effect;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Difference between the original sale price and the repurchase price of
Government bonds under the government bonds paid by the seller.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Value of government bonds held by the purchaser<b> </b>to the
maturity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit
balance: </b>Value of government bonds held by the seller to the maturity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
Accounting for government bonds’ sellers under repo</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
the government bond repo takes effect, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (sale price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 171 –
Government bond repos. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Periodically, the seller shall distribute the difference between original sale
prices and repurchase price of government bonds to expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (other than securities company)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 171 –
Government bond repos (distributing time in conformity with time of agreement)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) On
the maturity date of the government bond repo, the seller shall make payment
specified in the government bond repo and receive those securities, and then
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 171 –
Government bond repos</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112 (repurchase price specified in the repo).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
the purchaser pays for coupons which the purchaser keeps on behalf of the
seller at the times during the term of the repo, the seller shall record as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 138</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial incomes (other than securities company) (numbers of coupon payments
of bonds).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Accounting for government bonds’ purchasers under repo</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
the agreement takes effect, according documents on cash disbursement and other
documents, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 171 –
Government bond repo</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112 (purchase price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Periodically, the purchaser shall distribute the difference between original
purchase price and resale price of government bonds to revenues as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 171 –
Government bond repo</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial incomes (other than securities company) (allocated according to
duration of agreement).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
receiving coupon payments of bonds from the seller at the times during the term
of the repo, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Other payables or receivables (3388).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
the agreement expires, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 138</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 171 –
Government bond repo. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
when repaying coupons of bonds which the purchaser keeps on behalf of the
seller at the times during the term of repo, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 338 –
Other payables or receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34. Rules for accounting for fixed assets, investment properties and
construction in progress </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Fixed
assets, investment properties and construction in progress must be kept track,
recorded, managed and used in accordance with regulations of law in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
source acquiring fixed assets shall be kept track to distribute depreciation
costs following the rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
fixed assets are acquired from loan capital or owner's equity for operation,
their depreciation costs shall be allocated to operating costs; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
fixed assets are acquired from welfare funds, science and technology
development funds or funding source, their depreciation costs shall be recorded
as decreases in such funds or funding source.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Fixed
assets and investment properties shall be classified according to their use
purposes. If there is an asset used for multiple purposes, e.g. a mixed-use
building for offices, lease and sale, their fair value (every part) shall be
estimated in conformity with their use purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If a
major part of the asset is used for a specific purpose other than purposes of
remaining parts, the total asset shall be classified according to that major
part;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
there is any change in function of parts of the asset, the asset shall be
re-classified according to use purposes prescribed in relevant VAS.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. When
buying fixed assets, if they are bundled with equipment or spare parts for
replacement (provision for break down), the equipment or spare parts for
replacement shall be recorded separately with fair value. If equipment or spare
parts for replacement meet requirements for fixed assets, they shall be
recorded to fixed assets account, if not, they shall be recorded to inventory
account. Historical cost of a fixed asset purchased shall equal total cost of
the fixed asset minus (-) cost of equipment or spare parts for replacement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Fixed
assets, investment properties and construction in progress related to foreign
currencies shall be accounted for in accordance with Article 69 – Guidance on
accounting method for exchange rate differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
35. Account 211 – Tangible fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current cost and decrease and increase in total
tangible fixed assets of an enterprise according to their historical costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Tangible fixed assets mean assets in physical forms which are possessed by an
enterprise for operation in conformity with the recognition criteria of
tangible fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Tangible fixed assets having independent structure, or separate parts
associated in a system for performance of one or several functions, the system
shall not be operated in case of lack of any part. An asset meeting all four
recognition criteria below shall be treated as a fixed asset:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Future economic benefits will surely be obtained;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">- Their historical cost has been determined
reliably;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Their
useful life is at least 1 year;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- It
meets all value criteria as prescribed in regulations in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In a
system associated by separate parts, in which every part has different useful
life and the system still operate normally regardless of lack of any part, if
every part is managed and used separately and meets all four recognition
criteria, they shall be treated as independent tangible fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
With
regard to working animals or producing animals for production of commodities,
if each animal species meets all four recognition criteria for fixed assets,
they shall be treated as tangible fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
With
regard to perennial gardens, if every garden or plant meets all four
recognition criteria for fixed assets, they shall be treated as tangible fixed
assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
costs of tangible fixed assets shall be recorded to account 211 according to
their historical costs. The historical costs of each fixed asset must be keep
records specifically. Depending on acquisition sources, the historical cost of
a tangible fixed asset shall be determined as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d1)
Historical costs of purchased tangible fixed assets include: purchase prices
(deducted from trade discounts or rebates), taxes (excluding refundable taxes)
and any directly-attributable expenses of putting such assets into
ready-for-use state, such as site preparation, initial delivery and material
handling, installation or testing costs (deducted (-) from any recoverable
values on products or scraps from testing), professional fees and any other
directly-attributable expenses. The interest cost from loans for purchase of
completed fixed assets (fixed assets available for immediate use without
construction investment) shall not be capitalized on historical costs of fixed
assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing fixed assets, if they are bundled with equipment or spare parts for
replacement, such equipment or spare parts shall be determined and recorded
separately according to their fair value. Historical cost of a fixed asset
purchased shall equal total costs of putting the fixed asset into ready-for-use
state minus (-) cost of equipment or spare parts for replacement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>- </i>Historical
costs of tangible fixed assets purchased in instalment: equal purchase price
(lump sum payment) plus (+) directly related costs of putting such assets into
ready-for-use state (excluding refundable taxes). The difference between the
instalment price and lump sum price shall be recorded to operating costs
according to the payment schedule.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Historical costs of fixed assets-properties: When buying properties, the value
of land use right and properties on land shall be separated as prescribed. The
properties on land shall be recorded to tangible fixed assets; land use rights
shall be recorded to intangible fixed assets or prepaid expenses incurred from
a case-by-case basis as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d2)
Historical costs of tangible fixed assets acquired from capital
investment </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Historical costs of fixed assets under contract awarding: equal settled costs
of building works as prescribed in Regulations on investment and construction
management in force plus (+) directly-attributable expenses and property
transfer taxes (if any). With regard to fixed assets which are working
animals or producing animals, perennial gardens, their historical costs shall
equal total actual costs covered their development up to putting them into use
plus (+) directly related costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Self-constructed or self-made tangible fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
historical cost of self-constructed tangible fixed assets is the settled cost
of the building work which is put into use. If the fixed asset is put into used
but it is not settled, their historical cost shall be recorded to provisional
cost and it shall be adjusted after settlement of the finished building work.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
historical cost of a self-made tangible fixed asset is the actual cost of
tangible fixed assets plus (+) directly-attributable expenses of putting such
fixed asset into ready-for-use state.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
above both cases, the historical cost of the fixed asset includes installation
and testing costs (deducted from any recoverable values on products or scraps
from testing) Internal profits and unreasonable expenses (wasted raw materials,
labor or other costs in excess of the normal levels arising in the
self-constructed or self-made process) shall not be included in the historical
cost of tangible fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d3) The
historical cost of a tangible fixed asset purchased in the form of exchange for
a dissimilar tangible fixed asset or other assets shall be determined according
to their fair value of the received tangible fixed assets, or the fair value of
the exchanged ones, after adjusting the cash amounts or cash equivalents which
are additionally paid or received plus (+) directly-attributable expenses of
putting such asset into ready-for-use state (excluding refundable taxes).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
historical cost of a tangible fixed asset purchased in the form of exchange for
similar one, or possibly formed through its sale in exchange for ownership of
similar ones (similar assets are those with similar utilities, in the same
business field and having equivalent value). In both cases, no gain or
loss is recorded during the exchange. The historical cost of the received
fixed asset shall be the residual value of the exchanged one. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d4) The
historical cost of a tangible fixed asset which is granted or transferred shall
equal: residual value shall be recorded to fixed assets account in the
accounting records of the donating or presenting enterprise or the value
assessed by the Board of exchange or a professional appraisal organization as
prescribed plus (+) directly-attributable expenses (transport, material
handling, upgrade, installation, testing or registration property transfer
taxes (if any), etc paid by the asset receiver up to time in which the fixed
asset is put into ready-for-use state.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
historical cost of a tangible fixed asset transferred between dependent
accounting units having no legal status of an enterprise shall be their
historical cost recorded in the transferor in conformity with dossier on such
fixed asset. The received unit shall record the fixed assets to their accounting
records according to the historical cost, accumulated depreciation, residual
value stated in the accounting records and dossier on such fixed asset. The
costs related to donations of fixed assets between dependent accounting units
having no legal status shall not be recorded an increase in historical cost of
fixed assets but they shall be recorded to operating cost during a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d5) The
historical cost of a tangible fixed asset contributed as capital or return of
capital is the value assessed by founding members or shareholders or agreed by
the enterprise and contributors or assessed by a professional appraisal
organization as prescribed and approved by the founding members or
shareholders.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d6) The
historical cost of a tangible fixed asset which is donated or presented shall
equal: actual value assessed by the Board of exchange or a professional
appraisal organization plus (+) directly-attributable expenses (transport,
material handling, installation, testing or property transfer taxes (if any), etc
paid by the asset receiver up to time in which the fixed asset is put into
ready-for-use state.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d7) The
historical cost of a fixed asset purchased in foreign currencies shall comply
with regulations in Article 69 – Guidance on accounting method for exchange
rate differences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
historical cost of a tangible fixed asset shall only be modified in following
cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
fixed asset is undergone a re-evaluation as prescribed in regulations of the
State;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
fixed asset is constructed or equipped with additional parts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">- Parts of the tangible fixed asset are modified
to extend their useful life or to increase their capacity;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Parts
of the tangible fixed asset are upgraded to substantially increase product
quality;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- New
technology process is adopted to reduce operating expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- One or
several parts of the tangible fixed asset shall be dismantled. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Any case
of increase or decrease in tangible fixed assets must be prepared exchange
reports, liquidation reports on fixed assets and following procedures as
prescribed. The accountant is responsible for preparation and completion of
accounting records of fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
repair and maintenance costs of a fixed asset shall not be recorded to fixed
assets account but they are shall be recorded to expenses incurred during a
period. With regard to those fixed assets subject to periodical repair or
maintenance (power plants’ turbines, aircraft engines, etc), a provision
payable shall be made and recorded to operating costs in a given period for the
repair or maintenance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Operating lease tangible fixed assets still are depreciated in accordance with
VAS and financial policies in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) The
tangible fixed assets must be kept in details by every item of fixed assets,
every type of fixed assets and every place in which they are used, managed or
preserved.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 211 –Tangible fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- An
increase in historical cost of the tangible fixed asset due to completed
constructions, purchase, receipt of capital contribution, grant, donation,
present, or surplus;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- An
increase in historical cost of the fixed assets after adjustment due to
additional construction or equipment, or upgrade;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- An
increase in historical cost of the fixed assets due to re-evaluation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- An decrease
in historical cost of the tangible fixed assets due to transfer to other
enterprises, liquidation or contribution into joint venture, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
decrease in historical cost of the fixed asset due to dismantlement of one or
several parts; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
decrease in historical cost of the fixed asset due to re-evaluation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Current historical costs of the fixed assets of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
211 –Tangible fixed assets comprises 6 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2111 – Buildings and structures: </i>records the cost of construction
works, such as buildings, structures, hedges, basins, water towers, ground; or
infrastructures, such as roads, bridges, railroads, peers, wharfs, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2112 – Machinery and equipment: </i>records costs of machinery or
equipment used in operation of an enterprise, including special-use machines;
work machinery or equipment, technological lines and individual machines<i>.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="letter-spacing: -.1pt;">- Account 2113 – Means of transportation and
transmitters: </span></i><span style="letter-spacing: -.1pt;">records costs of
means of transport, including roads, rail, waterborne, waterway, air, pipes and
transmitters<i>.</i></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2114 – Office equipment and furniture: </i>records costs of equipment
and furniture used in management, business and administrative management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="letter-spacing: -.1pt;">- Account 2115 – Perennial plants, working and
producing animals: </span></i><span style="letter-spacing: -.1pt;">records costs
of fixed assets such as perennial plants, working and producing animals.<i> </i></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="letter-spacing: -.3pt;">- Account 2118 – Other fixed assets: </span></i><span style="letter-spacing: -.3pt;"> records costs of other fixed assets not
recorded to above sub-accounts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.1.
Accounting for increases in tangible fixed assets </i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
receiving owner’s equity or capital in form of tangible fixed assets, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (negotiable prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner’s invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">b) Purchased fixed assets:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">- When purchasing a tangible fixed asset whose
input VAT is deductible, according to documents on purchase of such fixed
asset, the historical cost of the fixed asset shall be determined, accounting
records and receipt slip of fixed asset shall be prepared and the following
accounts shall be recorded: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 341 –
Borrowings and finance lease liabilities (3411).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <span style="letter-spacing: -.1pt;">When purchasing tangible fixed assets bundled with
equipment or spare parts for replacement, the following accounts shall be
recorded: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (fixed asset purchased and equipment or spare parts for
replacement treated as fixed assets in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 153 –
Tools and supplies (1534) (equipment or spare parts for replacement)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 341 –
Borrowings and finance lease liabilities (3411).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>- If the
input VAT is not deductible, the historical cost of the fixed asset includes
VAT.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
fixed asset is purchased by capital expenditure used for operation, if the
financial report is approved by the competent agency, an increase in operation
capital and a decrease in capital shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 441 –
Capital expenditure funds </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner’s invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
purchasing tangible fixed assets in deferred payment or instalment: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing tangible fixed assets in deferred payment or instalment and put them
into use, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (historical cost – cash prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses (deferred interest equals (=) total payment minus (-) cash
price and VAT (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
make periodical payment to sellers, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112 (periodical payables, including periodical principal and interest in deferred
payment or instalment payables).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
interest in deferred payment or instalment payables shall be periodically
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
the enterprise receives donated or presented tangible fixed assets for put in
use, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 -
Other income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Other
directly-attributable expenses incurred from donated or presented tangible
fixed assets shall be recorded to historical cost as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Self-made tangible fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
converting self-made products of the enterprise to tangible fixed assets, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155 –
Finished goods (dispatched from inventories)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (put into use).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
purchasing tangible fixed assets in the form of exchange:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange between two similar tangible fixed assets: When receiving similar
tangible fixed assets in exchange and put into use, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (historical cost of the received tangible fixed asset
shall be recorded according to residual value of the exchanged fixed asset) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed asset (depreciation of exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost of exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">- Exchange between two dissimilar tangible fixed
assets:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
transferring the tangible fixed asset to exchanging entity, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value of exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ And an
increase in income shall be recorded due to exchange of fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 131 –
Trade receivables (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other expenses (residual value of exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (33311) (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
receiving the fixed asset in exchange, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (residual value of received fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If it
is required to collect additional payment because the cost of exchanged fixed
asset is greater than the received fixed asset, the following accounts shall be
recorded when the additional payment is received:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (additional payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: .2pt;">+ If it is required to collect additional payment
because the residual value of exchanged fixed asset is smaller than the
received fixed asset, the following accounts shall be recorded when the
additional payment is received:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 131 –
Trade receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
purchasing fixed assets which are buildings, structures associated with land
use rights put into use, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (historical cost – buildings, structures in details).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (historical cost – land use rights).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Increase in tangible fixed assets due to completion of capital investment: In
case the construction work or work items have been completed and put into use,
but their capital expenditure has not been approved, the historical cost shall
be provisionally determined according to actual capital expenditure in order to
record the increase or decrease in fixed assets (for calculating and
depreciating the fixed asset put into use). Once the settlement of capital
expenditure is approved, if there is any difference with provisional value of
the fixed asset, the increase or decrease in the difference shall be adjusted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-<i> </i>In
case the capital investment progress is recorded in the same accounting book
system of the enterprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Upon
the completion of the construction and putting assets into use, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Intangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
self-constructed assets documents not meet all recognition criteria for
tangible fixed assets as prescribed in the accounting standard on tangible
fixed assets, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152,
153 (if they are materials, inventoried tools and supplies)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the capital investment progress is not recorded in the same accounting
book system of the enterprise (investor has a project management board having
its own accounting system to keep track of the capital investment progress):
When receiving construction, the investor shall record as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 152, 153, 211, 213</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 –
Intra-company receivables </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331,
333, etc (accept receivables, if any)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
fixed asset is invested by capital expenditure, when the settlement is approved
by the competent agency, an increase in owner's invested equity shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 441 –
Capital expenditure funds </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner’s invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Once
the settlement is approved, if there is any difference between settled price
and provisional price, the historical cost of the fixed asset shall be adjusted
as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ A
decrease in historical cost shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Trade receivables (amounts of recovery shall not be settled)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ An
increase in historical cost shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217, 1557</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i) When
receiving fixed assets from internal General company (without payment), the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 336,
411 (residual value). </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) When
putting fixed assets purchased by non-business funds into use in non-business
activities, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 461 –
Non-business funds (4612).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
An
increase in non-business funds used for acquisition of the fixed asset shall be
recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 161 –
Non-business expenditure (1612).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 466 –
Non-business funds used for fixed asset acquisitions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
withdrawing estimates to purchase fixed assets, the enterprise shall keep
records of them in the presentation of financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
l) When
putting fixed assets purchased by welfare funds into use in cultural and
welfare fund, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, 3411, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- And,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3532
– Welfare fund</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3533
– Welfare funds used for fixed asset acquisitions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
m) Costs
incurred after initial recognition of tangible fixed assets (repair, innovation
or upgrade):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring costs of repair, innovation or upgrade after initial recognition of
tangible fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112,
152, 331, 334, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Completion of repair, innovation or upgrade of fixed assets put into use:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If
there is an increase in historical cost of tangible fixed assets, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If
there is not an increase in historical cost of tangible fixed assets, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642 (if their value is small)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses. (if their value is great, they must be allocated gradually)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
Accounting for decreases in tangible fixed assets </i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
An decrease
in historical cost of the tangible fixed assets due to sale, liquidation,
losses, shortage detected under physical inventory count, contribution into
joint venture or transfer to other enterprises, dismantlement of one or several
parts, etc. Any case of decrease in tangible fixed assets shall be
followed procedures and exactly determined the losses and income (if any).
According to relevant documents, every specific case shall be keep records as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.1.
In case of sale of fixed assets used for business or non-business activities:
the purchased fixed asset is unnecessary or deems ineffective. The fixed asset
must be purchase following procedures prescribed in regulations of law.
According to receipt slip of the fixed asset and documents on sale of the fixed
asset:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
selling fixed assets used for business, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
VAT is not separable, the other income shall include VAT. A decrease in VAT
payables shall be recorded to other income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
decrease in purchased fixed asset shall be recorded according to receipt slip
of fixed asset:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2141) (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Costs
related to sale of fixed assets shall be recorded to Dr 811 “Other expenses”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case of selling fixed assets used for non-business activities: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
decrease in sold fixed asset shall be recorded according to receipt slip of
fixed asset as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 466 –
Funds used for fixed asset acquisitions (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-Revenues
and expenses related to sale of the fixed asset shall be recorded to relevant
accounts as prescribed in regulations of competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
case of selling fixed assets used for culture or activities welfare: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
decrease in sold fixed asset shall be recorded according to receipt slip of
fixed asset as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 353 –
Welfare fund (3533) (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Receipts from sale of the fixed asset shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 353 –
Welfare fund (3532)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (3331) (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenditures on sale of the fixed asset shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 353 –
Welfare fund (3532)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.2.
Liquidation of fixed assets: Liquidated fixed assets are damaged fixed assets
impossible for use, obsolete fixed assets or not appropriate to operating
activities. <span style="letter-spacing: -.1pt;">Once there is any fixed asset
subject to liquidation, the enterprise must issue a decision on liquidation and
establish a Liquidation board of fixed assets. The Liquidation board of fixed
assets is responsible for carrying out liquidation of fixed assets following
procedures as prescribed in financial management regime and make “Report on
liquidation of fixed assets” as prescribed. The report shall be prepared into
two copies, one copy shall be transferred to accounting department to record,
and one copy shall be transferred to the department in charge of management and
use of the fixed asset.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
According
to the report on liquidation of fixed asset and other documents on revenues and
expenses incurred from liquidation of fixed assets, etc the liquidation of
fixed asset shall be recorded similarly to sale of fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.3.
When contributing tangible fixed assets as capital to subsidiaries,
joint-venture companies, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
222 (re-evaluated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (re-evaluated value is smaller than residual value of the fixed
asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other expenses (re-evaluated value is greater than residual value of the fixed
asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.4.
Shortage or surplus of tangible fixed assets: The reason for any shortage or
surplus of fixed assets must be uncovered. The shortage or surplus must
be accurately and promptly recorded according to “Report on physical inventory
count of fixed assets” and Conclusion issued by the Inventory board according
to specific reasons:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Surplus of fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
surplus of fixed assets is detected due to unrecording, an increase in fixed
assets shall be recorded according to dossier on fixed assets as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241,
331, 338, 411, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
fixed assets in surplus are being used, apart from recording the increase in
tangible fixed assets, the depreciation value used for calculation and
deduction of additional depreciation of fixed asset used for welfare,
non-business or project purpose, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
operating costs (fixed assets used for business)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: .2pt;">Dr 3533 – Welfare funds used for fixed asset
acquisitions (used for welfare)</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 466 –
Non-business funds used for fixed asset acquisitions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (2141).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">- If the fixed assets in surplus are fixed assets
of other enterprises, the owner of such fixed assets must be notified.</span>
If it fails to determine the owner of such fixed assets, the superior agency
and finance agency must be notified for handling (regarding state-owned
enterprises) During handling period; those fixed assets shall be provisionally
kept and monitored according to documents on physical inventory count.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Shortage of fixed assets: it is required to uncover reasons, offenders and
handled as prescribed in financial regime in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case there is a decision on handling of shortage: the historical cost and
depreciated value of such asset must be accurately determined according to approved
“Report on handling of shortage of fixed assets” and dossier on fixed assets,
then record an decrease in fixed assets and handle the residual value of the
fixed assets. According to the decision on handling of shortage, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
shortage of fixed assets used for business shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 334, 138 (1388) (if the offender is required to make compensation) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 –
Owner’s invested equity (if the decrease in equity is permitted to be recorded)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (if the enterprise suffers losses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
shortage of fixed assets used for non-business activities shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A decrease
in the fixed asset shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 466 –
Funds used for fixed asset acquisitions (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
residual value of the shortage of fixed assets must be recovered according to
the decision on handling of shortage and the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (if collecting money)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (deducted from salaries of employees)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts (according to report on handling).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
shortage of fixed assets used for culture or activities welfare shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
decrease in the fixed asset shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3533
– Funds used for fixed asset acquisitions (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
residual value of the shortage of fixed assets must be recovered according to
the decision on handling of shortage and the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (if collecting money)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (deducted from salaries of employees)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3532
– Welfare fund</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
reasons for shortage of fixed assets are not uncovered and awaiting solutions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
shortage of fixed assets used for business shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
decrease in fixed assets shall be recorded for residual value of the shortage
of fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2141) (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If there
is a decision on handling of residual value of shortage of fixed assets, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388) (if the offender is required to make compensation) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (deducted from salaries of employees)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 –
Owner’s invested equity (if the decrease in equity is permitted to be recorded)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (if the enterprise suffers losses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other income (1381).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
shortage of fixed assets used for non-business activities shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
decrease in the fixed asset shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 466 –
Funds used for fixed asset acquisitions (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
residual value of the shortage of fixed assets shall be recorded to account
1381 “Assets in shortage awaiting resolution” as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1381
– Assets in shortage awaiting resolution </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other payables or receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
there is a decision on compensation for residual value of the shortage of fixed
assets, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
334, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1381 –
Assets in shortage awaiting resolution </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Concurrently,
the compensation for residual value of the shortage of fixed assets shall be
recorded to relevant accounts according to the decision issued by the competent
agency as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 -
Other payables or receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts (333, 461, etc). </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
shortage in fixed assets used for culture or activities welfare shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
decrease in the fixed asset shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3533
– Funds used for fixed asset acquisitions (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
residual value of the shortage of fixed assets shall be recorded to account
1381 “Assets in shortage awaiting resolution” as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1381
– Assets in shortage awaiting resolution </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3532
– Welfare fund</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
there is a decision on compensation for residual value of the shortage of fixed
assets, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
334, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1381 –
Assets in shortage awaiting resolution </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.5.
With regard to tools and supplies not meeting all recognition criteria of
tangible fixed assets used for business, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642 (if their residual value is small)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses. (if their value is great, they must be allocated gradually)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost of fixed asset).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.6.
Accounting for sale and leaseback of tangible fixed assets which is operating
lease (refer to account 811 or 711).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.3.
Accounting for tangible fixed assets under physical inventory count under
evaluation of enterprises for equitization of wholly-state-owned enterprises </i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Reports on physical inventory count: When receiving notification or decision on
equitization of the competent agency, the equitized enterprise must conduct
physical inventory count and classify tangible fixed assets under management
and use of the enterprise at the time in which the enterprise is undergone
evaluation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of shortage of tangible fixed assets, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1381
– Assets in shortage awaiting resolution (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (cumulatively-depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of surplus of fixed assets: the enterprise shall keep records of surplus
of fixed assets in the presentation of the financial statement Once the
reasons for surplus are uncovered and the decision on resolution to surplus is
issued by the competent agency, they shall be recorded to relevant accounts in
the balance sheet.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Accounting for surplus or shortage of tangible fixed assets under physical
inventory count: the enterprise must uncover the reasons for the surplus or
shortage and determine material responsibility for compensation taken by
organizations or individuals as prescribed. The value of shortage of tangible
fixed assets (deducted from compensation) shall be recorded to other expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- With
regard to shortage of assets detected under physical inventory count, according
to “Report on resolution to shortage or surplus of assets under physical
inventory count”, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111 –
Cash (individual or organization paying compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1388
- Other receivables (individual or organization paying compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 334 –
Payables to employees (deducted from salaries of employees)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value of shortage of fixed assets detected under
physical inventory count shall be recorded to losses of the enterprise)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1381
– Assets in shortage awaiting resolution.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- With
regard to surplus of assets detected under physical inventory count, according
to “Report on resolution to shortage or surplus of assets under physical
inventory count”, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3381
– Surplus of assets awaiting resolution.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables (if the assets in surplus belong to sellers)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 -
Other payables or receivables (3388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity (regarding tangible fixed assets impossible to uncover
reasons and determine the owner).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Accounting for sale or liquidation of unnecessary assets or unsold assets
pending liquidation: after receiving approval issued by agency deciding the
equitization, the enterprise shall sell or liquidate assets as prescribed. The
revenues, expenses and decreases in assets shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revenues from sale or liquidation of unnecessary fixed assets or fixed assets
pending liquidation shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr
111,112,131</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 -
Other income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (if any). </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenditures on sale or liquidation of unnecessary fixed assets or fixed assets
pending liquidation shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Decreases in fixed assets which are sold or liquidated shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
the enterprise transfers tangible fixed assets which are unnecessary or pending
liquidation as prescribed, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 –
Owner’s invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Accounting for transfer assets which are welfare constructions </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
transferring housing of officials or employees of the enterprise invested by
the welfare funds to real estate authority of the local government to manage,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3533
– Funds used for fixed asset acquisitions (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
equitized enterprise uses the welfare constructions invested by state capital
for business, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 466 –
Non-business funds used for fixed asset acquisitions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner’s invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Accounting for value of tangible fixed assets which are undergone re-valuation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
According
to dossier on revaluation of the enterprise, the value of the tangible fixed
assets shall equal: Increase in residual value of fixed asset which is recorded
to Cr 412 - Differences upon asset revaluation; Decrease in residual value of
fixed asset which is recorded to Dr 412 - Differences upon asset revaluation
and such differences must be in details according to every fixed asset. In
particular:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the value of re-evaluated fixed asset is greater than book value and
historical cost of the fixed asset or re-evaluated cumulative depreciation is
greater than book value, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Historical costs of fixed assets (increase evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (increase evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 412 -
Differences upon asset revaluation (value of fixed asset in increase).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the value of re-evaluated fixed asset is smaller than book value and
historical cost of the fixed asset or re-evaluated cumulative depreciation is
smaller than book value, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (decrease evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 412 -
Differences upon asset revaluation (value of fixed asset in decrease).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Historical costs of fixed assets (decrease evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
enterprise depreciates the fixed asset according to new historical cost
determined after re-evaluation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Transferring fixed assets to joint-stock companies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Equitization of independent enterprises</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
With
regard to equitization of independent enterprises, it is required to comply
with regulations on transfer of assets, accounts payables and capital funds of
joint-stock companies. All accounting documents, accounting records and
financial statements of the equalized enterprise required archive shall be
transferred to the joint-stock company for keep archiving.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- With
equitization of dependent accounting enterprises of state-owned companies,
groups, general companies, parent companies, or independent accounting
companies of the general companies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
transferring assets, accounts payables and capital funds to joint-stock
companies, the value of tangible fixed assets transferred to the joint-stock
company shall be recorded as follows according to receipt slip of assets, appendixes,
relevant accounting records or documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 –
Owner’s invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
36. Account 212 – Financial lease fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current value and increase and decrease in total
financial lease fixed assets of an enterprise. This account is used to record
historical costs of financial lease fixed assets of the lessee (such fixed
assets are not under ownership of the enterprise, but the enterprise has legal
liability to manage and use them similarly to their assets).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Financial lease: a lease that transfers substantially all the risks and rewards
incidental to ownership of an asset to the lessee. Ownership of the asset may
be transferred at the end of the lease term.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Recognition of financial lease: a financial lease must satisfy at least one of
five criteria below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Ownership of the asset is transferred to the lessee at the end of the lease term;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
inception of the lease, the lessee has an option to purchase the asset at a
price which is expected to be sufficiently lower than the value at the end of
the lease term;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
The lease term is for the major part of the economic life of the asset even if
title is not transferred;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- At the
inception of the lease, the present value of the minimum lease payments amounts
to at least substantially all of the fair value of the leased asset;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
The leased assets are of a specialized nature such that only the lessee can use
them without major modifications being made.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) An
asset lease shall be considered a financial lease if it meets at least one of
three criteria below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
lessee cancels the lease and compensates the losses caused by the cancellation
of the lease to the lessor;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Gains
or losses from variation in the fair value of the residual value of the leased
asset shall be borne by the lessee;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
lessee has ability to continue the lease after the termination of the lease at
a rent which is lower than the market rent. Leases of assets which are land use
rights shall be classified as operating lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Historical cost of a financial lease fixed asset shall equal fair value of the
lease or present value of minimum lease payments amounts (in case the fair
value is greater than present value of minimum lease payments amounts) plus (+)
initial direct costs incurred in connection with financial leasing activities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If
the input VAT is deductible, present value of minimum lease payments amounts
shall not include VAT payables to the lessor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
calculating the present value of minimum lease payments amounts, the enterprise
may use the implicit interest rate, interest rate stated in the lease or the
incremental borrowing interest rate of the lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
non-deductible input VAT on the leased asset which is paid by the lessee on
behalf of the lessor shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
non-deductible input VAT is made a lump sum payment when recording the leased
asset, the historical cost of the leased asset shall include VAT;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
non-deductible input VAT is paid instalment, it shall be recorded to operating
cost during a period in conformity with depreciation costs of financial lease
assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Operating lease fixed assets shall not be recorded to this account.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">h) The lessee shall calculate, depreciate the
fixed asset and charge to operating costs periodically in conformity with the
depreciation policy applied to its owned-fixed assets in kind. If it not
sure that the lessee shall acquire the ownership of the asset at the end of the
lease term, the leased asset shall be depreciated according to the lease term
if the lease term is shorter than the useful life of the leased asset.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">i) Account 212 shall be detailed to keep track of
every type of leased fixed asset.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 212 – Financial lease fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Increases in historical costs of the financial lease fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b> Decreases in historical costs of financial lease fixed assets due to
returning to the lessor at the end of the lease term or buying and converting
into the fixed assets of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Historical cost of existing financial lease fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
212 – Financial lease fixed assets comprises 2 sub-accounts</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2121 – Financial lease tangible fixed assets: records current value and
increases and decreases in total financial lease tangible fixed assets of the
enterprise;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2122 – Financial lease intangible fixed assets: records current value
and increases and decreases in total financial lease intangible fixed assets of
the enterprise.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When incurring initial direct cost in connection with the financial lease asset
before receiving the leased asset, such as: commission fees, legal fees, etc,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
When paying an advance of the financial lease rent or deposit to secure the
lease, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 341 –
Borrowings and finance lease liabilities (3412) (prepaid lease payments)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 244 –
Mortgage, collaterals and deposits</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When receiving a financial lease fixed asset, the value of the financial lease
fixed assets (input VAT-exclusive prices) shall be recorded according to the
lease and related documents, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 212 –
Financial lease fixed assets (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 341 –
Borrowings and finance lease liabilities (3412) (present value of minimum lease
payments amounts or fair value of the leased asset, excluding refundable
taxes).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Initial
direct costs in connection with financial lease activities shall be recorded to
the historical cost of the financial lease fixed assets as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 212 –
Financial lease fixed assets</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses, or </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. (Direct costs in connection with financial lease activities
incurred when receiving the financial lease asset).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
Periodically, upon the receipt of the financial lease invoices:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
paying the principal and lease interest to the lessor, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (lease interest of current period)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 341 –
Borrowings and finance lease liabilities (3412) (lease principal of current
period)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When receiving an invoice for input VAT sent by the lessor who is paid by the
lessee:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the VAT is deductible, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank (lump sum payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 -
Other payables (input VAT payables to the lessor).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the VAT is not deductible, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 212 –
Financial lease fixed assets (if the input VAT is not deductible and the VAT is
paid lump sum when recording the financial lease fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 627,
641, 642 (if the non-deductible input VAT is paid whenever the invoice is
received)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank (lump sum payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 -
Other payables (input VAT payables to the lessor).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6. When
paying the commitment fees to the lessor, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
When returning the financial lease fixed assets as mentioned in the lease to
the lessor, a decrease in the value of the financial lease fixed assets shall
be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2142)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 212 –
Financial lease fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8. If
the lease prescribes that the lessee only rent a part of the value of the asset
and buy it then, when the lessee receives the transfer of the ownership of the
asset, a decrease in financial lease fixed assets and an increase in tangible
fixed assets under ownership of the enterprise shall be recorded. When
converting the financial lease asset to the asset under ownership of the
enterprise, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 212 –
Financial lease fixed assets (residual value of the financial lease fixed
asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. (additional payables).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And,
when transferring depreciated value, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 2142
– Depreciation of financial lease fixed assets</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 2141
– Depreciation of tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
Accounting for sale and leaseback of financial lease fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If the
sale and leaseback gives the price which is greater than the residual value of
the fixed asset:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Accounting for the sale transaction (refer to account 711)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Those
entries recording leased assets and accounts payables in connection with
finance lease shall comply with regulations from Point 3.1 to 3.6 of this
Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, the depreciation of the financial lease fixed asset shall be
calculated, deducted and recorded to operating costs as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 2142
– Depreciation of financial lease fixed assets</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, when transferring the difference between the price and residual
value of the leased back fixed asset (profit) to operating costs of the period
over then lease term, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3387
- Unearned revenue</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 623,
627, 641, 642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the sale and leaseback gives the price which is smaller than the residual value
of the fixed asset:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Accounting for the sale transaction (refer to account 711)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Those
entries recording leased assets and accounts payables in connection with
finance lease, periodical rents shall comply with regulations from Point 3.1 to
3.6 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, when transferring the difference between the price and residual
value of the leased back fixed asset (loss) to operating costs of the period
over then lease term, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
37. Account 213 – Intangible fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current value and increases and decreases in
intangible fixed assets of the enterprise; Intangible fixed assets mean assets
which have no physical form but the value of which can be determined and which
are held and used by the enterprises in their business or leased to other
entities in conformity with the recognition criteria of intangible fixed
assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Historical costs of intangible fixed assets means all costs incurred by the
enterprises to acquire intangible fixed assets up to the time of putting these
assets into use as expected. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
historical cost of an intangible fixed asset purchased separately shall equal
its purchase price (minus (-) any trade discounts and rebates), taxes
(excluding refundable taxes) and directly-attributable expenses incurred from
putting the asset into use as expected;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
intangible fixed asset is purchased in instalment or deferred payment, their
historical cost shall be recorded to the cash price. The difference between the
deferred price and the cash price shall be recorded to operating costs
according to the payment period, unless such difference is recorded to the
historical cost of the intangible fixed assets (capitalization) as prescribed
in VAS “Borrowing costs";</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If an
intangible fixed asset is purchased in the form of exchange with another
dissimilar intangible fixed asset, their value shall equal the fair value of
the received asset or the fair value of the exchanged asset after adjustment.
If the exchange and payment against documents is related to the capital
ownership of the enterprise, the historical cost shall equal the fair value
stated in such documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
historical cost of an intangible fixed asset which is land use rights means an
amount of money paid to acquire lawful land use rights (including expenses paid
to the transferor or expenses incurred from compensation for land clearance,
leveling of premises, property transfer taxes, etc) or an amount agreed by
contracting parties when contributing capital. The land use rights shall be
considered whether or not intangible fixed assets in accordance with
regulations of relevant law provisions. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
historical cost of an intangible fixed asset granted by the State or presented
shall equal the initial fair value plus (+) directly-attributable expenses
incurred from putting the asset into use as expected.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
historical cost of the intangible fixed assets transferred shall be the
historical cost recorded in the accounting records of the receiver.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) All
actual expenses incurring during the development stage which fails to be
recognized as intangible fixed asset shall be recorded to operating costs in
the period. If the development stage of the asset meets recognition criteria of
intangible fixed assets as prescribed in VAS “Intangible fixed assets”,
expenses of the development stage shall be recorded to account 241
“Construction in progress” (2412). At the end of the development stage, those
expenses incurred from historical cost of intangible fixed assets acquisitions
during the development stage must be transferred to the Dr 213 "Intangible
fixed assets".</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
During the operation process, it is required to depreciate and record the
intangible fixed asset to the operating costs as prescribed in VAS for
intangible fixed assets. With regard to fixed assets which are land use rights,
only intangible fixed assets which are termed land use rights are depreciated.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Costs related to intangible fixed assets, which are incurred after initial
recognition, must be recognized as operating costs in the period; if they meet
all two following criteria, an increase in the historical costs of the
intangible fixed asset shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- These
costs can help intangible fixed assets generate more future economic benefits
than the original operation evaluation; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- These
costs are appraised in a certain way and associated with a specific intangible
asset. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
costs incurred to generate future economic benefits for the enterprises include
enterprise establishment cost, personnel-training cost and advertising cost
incurred before the newly-set up enterprises start to operate, costs for the
research stage, relocation cost, shall be recorded to operating costs in the
period or gradually allocated into operating costs in the maximum period of
three years. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) Costs
related to intangible assets, which have been recorded by the enterprises to
costs of determining the business operation results in the previous period,
shall not be re-recorded to the historical cost of intangible fixed assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Trademarks, brand names, distribution right, customers’ name list and similar
items which are internally established in the enterprise shall not be
recognized as intangible fixed assets. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Intangible fixed assets shall be kept records in details according to every
item in the “Fixed assets register”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 213 – Intangible fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
Increases in historical costs of intangible fixed assets.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
Decreases in historical costs of intangible fixed assets.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: Historical costs of existing intangible fixed assets of the
enterprise.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
213 – Intangible fixed assets comprise 7 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2131 – Land use rights: records land use rights which are recognized as
intangible fixed assets as prescribed.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Value of
intangible fixed assets which are land use rights shall equal actual expenses
directly related to land use rights, such as: money paid for the land use
rights, expenses incurred from compensation, land clearance, leveling of
premises (if the land use rights are acquired separately from any investment in
buildings and structures on land), property transfer taxes (if any), etc. This
account shall not record any expenses incurred from constructions on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2132 – Copy rights: </i>records value of intangible fixed assets which
are total actual expenses paid to acquire copyrights.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2133 – Patents and inventions: </i>records value of intangible fixed
assets which are total actual expenses paid to acquire patents and inventions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>- Account
2134 – Trademarks and trade names: </i>records value of intangible fixed assets
which are total actual expenses paid for trademarks of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2135 – Computer software: </i>records value of intangible fixed assets
which are total actual expenses paid for computer software.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2136 - Licenses and franchises: </i>records value of intangible fixed
assets which are expenses incurred from licenses and franchises, such as:
development permits, permits for production of new products, etc.<i> </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2138 – Other intangible fixed assets: </i>records value of other
intangible fixed assets which are not recorded to above accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
Purchase of intangible fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing intangible fixed assets used for business which are subject to VAT
using credit-invoice method, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 141 -
Advances </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing intangible fixed assets used for business which are not subject to
VAT, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (total payments)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112,
331, etc (total payments)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Purchase of intangible fixed assets in instalment or deferred payment:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing intangible fixed assets used for business which are subject to VAT
using credit-invoice method, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (VAT-exclusive cash prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
(deferred
interest shall equal (=) difference between total payment minus (-) cash price
and input VAT (if any))</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing intangible fixed assets used for business which are not subject to
or subject to VAT using subtraction method, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (VAT-exclusive cash prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses (deferred interest shall equal (=) difference between total
payment minus (-) cash price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables (total payments).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying the interest for purchase of intangible fixed assets in instalment or
deferred payment periodically, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
making payment to the seller, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
Purchase of intangible fixed assets in the form of exchange</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Exchange of two similar intangible fixed assets: When receiving an intangible
fixed asset in exchange of a similar intangible fixed asset and putting into
operation, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (the historical cost of the received intangible fixed
asset shall be recorded according to the residual value of the exchanged
intangible fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2143) (depreciation of exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 213 –
Intangible fixed assets (2143) (historical cost of exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Exchange of two dissimilar intangible fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
decrease in the exchanged intangible fixed assets shall be recorded as follows:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value of the exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 213 –
Intangible fixed assets (historical cost)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- And
the revenue from exchange of fixed assets shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 131-
– Trade receivables (total payments)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (fair value of exchanged fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
–VAT payables (33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- An
increase in the exchanged intangible fixed assets shall be recorded as follows:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (fair value of the received fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131 –
Trade receivables (total payments).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
Value of intangible fixed assets acquired intra-company in the development
stage:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
incurring expenses in the development stage, if the results do not satisfy
recognition criteria of intangible fixed assets, such expenses shall be
recorded to operating costs within a period or prepaid expenses, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses (for great value) or</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 –
General administration expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 153, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the result of development stage satisfies recognition criteria of intangible
fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
collecting actual expenses incurring in the development stage to add to the
historical cost of the intangible fixed assets, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332 - if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 153, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
completing development stage, total actual expenses incurring which shall be
recorded to the historical cost of the intangible fixed asset, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When purchasing intangible fixed assets which are land use rights associated
with buildings or structures on land, the intangible fixed assets which are
land use rights and tangible fixed assets which are buildings or structures
must be separately recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed assets (historical costs of buildings or structures)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (historical costs of land use rights)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332 - if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
When an intangible fixed asset acquired by exchange of documents on capital
ownership of joint-stock companies, the historical cost of such intangible
fixed asset shall be the fair value stated in those documents, and the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
Granted, donated or presented intangible fixed assets which are put into
operation:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving a granted, donated or presented intangible fixed asset, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring expenses related to donated or presented intangible fixed assets, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8.
When receiving land use rights as capital, the following accounts shall be
recorded according to dossiers on transfer of land use rights: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
When converting use purposes of the investment properties which are land use
rights to intangible fixed assets, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets (2131)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment properties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And when
transferring cumulative depreciation of the investment properties to cumulative
depreciation of the intangible fixed assets, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 2147
– Depreciation of investment properties</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 2143
– Depreciation of tangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.10.
When investing in subsidiaries or joint-venture companies in the form of
contribution of intangible fixed assets, according to re-evaluated value of
intangible fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the re-evaluated value is smaller than the residual value of the
contributed intangible fixed asset, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
222 (according to re-evaluated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2143) (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (the negative difference between the re-evaluated and the
residual value of the intangible fixed asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 213 –
Intangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the re-evaluated value is greater than the residual value of the
contributed intangible fixed asset, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
222 (according to re-evaluated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2143) (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 213 –
Intangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other expenses (the positive difference between re-evaluated value and the
residual value of the intangible fixed asset).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.11.
The sale or liquidation of intangible fixed assets shall be recorded similarly
to the sale or liquidation of tangible fixed assets (refer to account 211).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
38. Account 214 – Depreciation of fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record increases or decreases in depreciation value and
accumulated depreciation of fixed assets and investment properties due to
deduction from depreciation of fixed assets, investment properties and other
increases or decreases of depreciation of fixed assets or investment
properties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
principle, all fixed assets or investment properties of the enterprise for
lease related to operation (including unused, unnecessary or
liquidation-pending assets) must be depreciated as prescribed in regulations in
force. The depreciation of fixed assets used for operation and depreciation of
investment properties shall be recorded to operating costs within a period;
depreciation of unused, unnecessary, or liquidation-pending fixed assets shall
be recorded to other expenses. With regard to special cases not subject to
depreciation (such as fixed assets for reservation or common use in society,
etc), the enterprise must comply with regulations of law in force. It is not
required to depreciate fixed assets used for non-business activities or
welfare, only depreciation of such fixed asset are calculated and decreases in
funds for those fixed assets acquisition are recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Pursuant to regulations of law and management requests of the enterprise, one
of methods of calculation or deduction of depreciation as prescribed in
conformity with every fixed asset or investment property in order to develop
business and ensure the recovery of payback promptly, sufficiently and in
conformity with financial ability of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
depreciation method applying to every fixed asset or investment property must
be conducted consistently and may be changed when there is any change in method
of recovering economic benefits of the fixed asset or investment property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
useful life and depreciation method must be re-considered at least at the end
of every fiscal year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
estimated useful life of the asset is different significantly from previous
estimated useful life, the useful life must be changed equivalently. The method
of depreciation of fixed assets shall be changed once there is a significant
change in payback of economic benefits of the fixed assets. In this case, the
depreciation costs of the current year and succeeding years shall be adjusted
and they shall be presented in the financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) If a
fixed asset is fully depreciated (the capital is fully paid back), but it is
still be used in operation, it shall not be kept depreciating. If a fixed asset
is not fully depreciated (the capital is not fully paid back), but it is
damaged or pending liquidation, it is required to uncover reasons,
responsibility of groups or individuals for compensation; and the residual
value of the fixed asset which is not paid back or compensated shall be
compensated by the amounts collected from the liquidation of such fixed asset,
the amounts of compensation shall be decided by the leaders of the enterprise.
If the amounts collected from liquidation or compensation is not enough to
compensate the residual value of the fixed asset which is not paid back or the
value of the lost fixed asset, the remaining difference shall be considered loss
from liquidation and recorded to other expenses. With regard to state-owned
enterprises, they shall be handled according to current financial policies of
the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Regarding intangible fixed assets, depending on the effective period of time of
such assets for depreciating from they are put into use (according to the
contract, commitment or decision of the competent agency) Regarding intangible
fixed assets which are land use rights, only term land use rights are
depreciated. If it fails to determine useful life, they shall be not
depreciated.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Regarding financial lease fixed assets, during the period in which the assets
are used; the lessee must depreciate over the lease term and charge to
operating costs in order to recover all capital.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Regarding investment properties for operating lease, they shall be depreciated
and recorded to operating costs within a period. The enterprise may estimate
the useful life and determine the appropriate depreciation method according to
owner-occupied property in kind. If an investment property is held for capital
appreciation, the enterprise shall not depreciate but determine the loss due to
depreciation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 214 – Depreciation of fixed assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Decreases in depreciation of fixed assets, investment properties because
the fixed assets or investment properties are liquidated, sold, or transferred
to other enterprises or contributed to other enterprises as capital.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Increases in depreciation of fixed assets or investment properties because
the fixed assets or investment properties are depreciated.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Accumulated depreciation of existing fixed assets or investment
properties of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
214 – Depreciation of fixed assets, comprise 4 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2141 – Depreciation of tangible fixed assets: </i>records the
depreciation value of tangible fixed asset during the using period and other
increases or decreases of tangible fixed assets<i>.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2142 – Depreciation of financial lease fixed assets: </i>records the
depreciation value of tangible fixed asset during the using period and other
increases or decreases of financial lease fixed assets<i>.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2143 – Depreciation of intangible fixed assets: </i>records the
depreciation value of intangible fixed asset during the using period and other
increases or decreases of intangible fixed assets<i>.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <i>Account
2147 – Depreciation of investment properties: </i>records depreciation value of
investment properties used for operating lease of the enterprise<i>.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Periodically, when calculating, deducting and recording fixed assets to
operating costs, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642, 811 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (appropriate sub-account)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
receiving used fixed assets which are transferred intra-company between
dependent accounting units having no legal status, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed assets (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 336,
411 (residual value) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (2141) (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Periodically, when deducting depreciation of investment properties for
operating lease, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (investment property operating expenses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (2147)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) If
there is any decrease in fixed assets or investment properties, decreases in
both historical costs of the fixed assets and depreciated value of the fixed
assets or investment properties shall be recorded (refer to accounts 211, 213,
and 217).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
calculating depreciation value of fixed assets for non-business activities at
the end of the fiscal year, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 466 –
Non-business funds used for fixed asset acquisitions </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
calculating depreciation value of fixed assets for cultural activities or
welfare at the end of the fiscal year, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3533
– Welfare funds used for fixed asset acquisitions </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) At
the end of the fiscal year, the enterprise shall review the useful life and the
depreciation methods for fixed assets, if there is any change in the
depreciation rate, the depreciation recorded in the accounting records shall be
adjusted as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
depreciation rate rises against the depreciated amounts in the year leading an
increase in the depreciation difference due to the adjustment of the
depreciation methods or period, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642 (increase in depreciation difference)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (appropriate sub-account)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
depreciation rate falls against the depreciated amounts in the year leading a
decrease in the depreciation difference due to the adjustment of the
depreciation methods or period, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (appropriate sub-account)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 623,
627, 641, 642 (decrease in depreciation difference)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Accounting for value of tangible fixed assets which are undergone re-valuation:
According to dossier on revaluation of the enterprise, the value of the
tangible fixed assets shall equal: Increase in residual value of fixed asset
which is recorded to Cr 412 - Differences upon asset revaluation;
Decrease in residual value of fixed asset which is recorded to Dr 412 -
Differences upon asset revaluation and such differences must be recorded in
details according to every fixed asset In particular:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the value of re-evaluated fixed asset is greater than book value and
historical cost of the fixed asset or re-evaluated accumulated depreciation is
greater than book value, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 -
Historical costs of fixed assets (the increase value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 412 -
Differences upon asset revaluation (value of additional assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (the increase value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the value of re-evaluated fixed asset is smaller than book value and
historical cost of the fixed asset or re-evaluated accumulated depreciation is
smaller than book value, the following accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (the decrease value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 412 -
Differences upon asset revaluation (value of additional assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 -
Historical costs of fixed assets (the decrease value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
enterprise shall deduct depreciation of fixed assets according to new
historical cost after re-evaluation. Time for re-evaluation of depreciation of
fixed assets when evaluating a joint-stock company is the date on which the
equitized enterprise is granted Certificate of Business registration of a
joint-stock company.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Equitization of dependent accounting units of independent state-owned
companies, groups, general companies, parent companies, independent accounting
units of the general companies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
transferring a fixed asset to the joint-stock company, an increase in asset
transferred to joint-stock company shall be recorded, according to receipt slip
of assets, special appendixes on transfer of assets to joint-stock company and
relevant documents or accounting records: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 –
Owner's invested equity (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciated value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr
211,213 (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
39. Account 217 – Investment properties </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.1 This
account is used to record current value and increases or decreases in
investment properties of an enterprise according to their historical costs,
which is kept records similarly to fixed assets. Investment property includes
land-use rights, a building or part of a building or both, infrastructure held
by the owner or by the lessee under a finance lease to earn rentals or for
capital appreciation, rather than for: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Use in
the production or supply of goods or services or for administrative purposes;
or </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Sale
in the ordinary course of business.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.2.
This account is used to record value of investment properties meeting
recognition criteria of investment properties. Property held for sale in the ordinary
course of business or in the process of construction or development for such
sale, owner-occupied property, or property that is being constructed or
developed for future use as investment property shall not be recorded to this
account.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Investment
property shall be recognized as an asset when the following conditions are met:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- It is
probable that the future economic benefits associated with the investment
property will flow to the enterprise; and </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
cost of the investment property can be measured reliably. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.3. An
investment property shall be recorded in this account according to their
cost. Cost of an investment property means the amount of cash or cash
equivalents paid or the fair value of other consideration given to acquire an
investment property at the time of its acquisition or construction. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Depending on cases, cost of an investment property shall be determined as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The cost
of a purchased investment property comprises its purchase price, and any
directly-attributable expenses, such as: professional fees for legal services,
property transfer taxes and other transaction costs, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If
payment for an investment property is deferred, its cost is the cash price
equivalent. The difference between this amount and the total payments is
recognized as interest expense over the period of credit, except when the
difference is charged to cost of investment property in accordance with VAS
“Borrowing Costs”;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
cost of a self-constructed investment property is its actual cost and directly-attributable
expense on the date when the construction or development is completed;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If a
finance lease property for operating lease meets recognition criteria of an
investment property, the cost of such investment property at the initial lease
shall comply with VAS “Leases”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
cost of an investment property is not increased by: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Start-up costs (unless they are necessary to bring the property to its working
condition); </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Initial operating losses incurred before the investment property achieves the
planned level of occupancy; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Abnormal amounts of wasted material, labor or other resources incurred in
constructing or developing the property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.4.
Subsequent expenditure relating to an investment property that has already been
recognized should be added to the net-book value of the investment property
when it is probable that future economic benefits, in excess of the originally
assessed standard of performance of the existing investment property, will flow
to the enterprise and an increase in the cost of the investment property shall
be recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.5.
During the operating lease period, the investment property must be depreciated
and recorded to business costs (including postponement period). The
enterprise may estimate the useful life and determine the appropriate
depreciation method according to owner-occupied property in kind.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the enterprise records revenue from total advances from investment
property lease, total estimated cost equivalent to the revenue shall be
recorded (including calculated depreciation in advance).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
cost of an investment property includes: investment property depreciation
expenses and directly-attributable expenses, such as: outsourcing expense,
salaries of employees in charge of management of the leased property, depreciation
expense on auxiliary construction serving the investment property lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.6.
Property held for capital appreciation shall not be depreciated. In case it is
evident that the investment property falls against market fair value and the
decrease is determined reliably, the decrease in cost of the investment
property and the loss shall be recorded to costs of goods sold (similarly to
provision for properties held for sale).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.7.
With regard to purchased investment properties which must be constructed,
innovated or upgraded before being used for investment purpose, the value of
the property, purchasing costs and constructing, innovating or upgrading costs
shall be recorded to account 241 “Construction in progress”. Upon the
construction, innovation or upgrading completes, the cost of the investment
property must be determined and transferred to account 217 “Investment
property".</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.8. The
transfer from owner-occupied property to investment property or from investment
property to owner-occupied property or inventory shall be made only if there is
any change in use purpose as following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Investment property shall be converted into owner-occupied property when the
owner begins to use this property;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Investment property shall be converted into inventory when the owner begins to
sell it;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Owner-occupied property shall be converted into investment property when the
owner finishes using that property and leasing it to other party for operation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Inventory shall be converted into investment property when the owner begins to
lease it to other party for operation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Construction property shall be converted into investment property at the end of
the construction period and put into investment period (during the construction
period, it shall be recorded to VAS "Tangible fixed assets").</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
transfer of use purpose between investment property and owner-occupied property
or inventory does not change the book value of the transferred asset and the
cost of the property for their evaluation or for preparation of financial
statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.9.
When the enterprise decides to sell an investment property without repair,
innovation or upgrading period, the investment property still be recorded to
account 217 “Investment property” until it is sold (not converted into inventory).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.10.
The whole purchase price of an investment property shall be recorded to
revenues (VAT-exclusive prices regarding enterprises subject to VAT using
credit-invoice method). If payment for an investment property is deferred, the
consideration received is recognized initially at the cash price equivalent
(VAT-exclusive prices regarding enterprises subject to VAT using credit-invoice
method). The difference between the nominal amount of the consideration and the
cash price equivalent is recognized as interest revenue.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.11. A
decrease in investment property shall be recorded in following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Converting use purposes from investment property to inventory or owner-occupied
property;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Selling or disposing investment property;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Returning investment property to the lessor at the end of the financial lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 217 – Investment property </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Increases in costs of investment property in the period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Decreases in costs of investment property in the period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Costs of existing investment property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
Purchase of investment properties:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the instalment payment is made and the input VAT is deductible, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
VAT is not deductible, the historical cost of the investment property shall
include VAT. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the deferred payment is made:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- And
the input VAT is deductible; the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property (VAT-exclusive cash prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses (deferred interest shall equal (=) total payment minus (-)
cash price minus (-) input VAT)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
VAT is not deductible, the historical cost of the investment property shall
include VAT. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, when calculating and allocating the interest payable of the
purchased investment property in deferred payment, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
making payment to seller, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (discount obtained due to early payment, if any)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Acquisition of investment property due to completion of:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring construction expenses of investment property, they shall be recorded
to Dr 241 “Construction in progress” according to relevant documents and
materials (similarly to construction of tangible fixed assets, refer to account
211 “Tangible fixed asset”).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the construction in progress is completed and the investment asset is converted
into investment property, the following accounts shall be recorded according to
the transferred documents: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When converting owner-occupied property or inventory to investment property,
the following accounts shall be recorded according to documents on convert of
use purposes: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
converting a fixed asset into an investment property:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed asset, or </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 213 –
Intangible fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And,
when transferring accumulated depreciation, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 2141,
2143.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 2147
– Depreciation of investment property (property for lease)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment property (property held for capital appreciation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
converting from inventory into investment property, the following accounts
shall be recorded according to the documents on convert of use purposes: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1557,
1567.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
investment property is used for lease, it shall be depreciated as prescribed.
If the investment property is held for capital appreciation, it shall not be
depreciated, but the decrease in the investment property shall be determined If
the loss due to depreciation is determined reliably, the loss shall be recorded
to costs of goods sold and the decrease in cost of the investment property
shall be recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
When renting an asset under finance lease in order to lease them under one or
multiple operating leases, if such asset meets recognition criteria of
investment property:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
According to financial lease and relevant documents, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 3412. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
(Lease
payments shall be made upon the receipt of financial lease invoice as
prescribed in account 212 “Financial lease fixed assets”).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
the finance lease expires</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
returning financial lease investment property which is classified as investment
property, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 2147
– Depreciation of investment properties</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632-
Costs of goods sold (difference between cost of the leased investment property
and accumulated depreciation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment property (cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing a financial lease investment property which is classified as an
investment property, an increase in investment property (additional payables)
shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
purchasing a financial lease property which is classified as an investment
property used for operation or management of the enterprise, it shall be
classified as an owner-occupied property and the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed asset, or </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 213 –
Intangible fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, (additional payables).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And,
when transferring accumulated depreciation, the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 2147
– Depreciation of investment properties</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 2141,
2143.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When subsequent expenses relating to an investment property occur after initial
recognition of investment property, if they satisfy the criteria to be
capitalized or they are necessary to make the investment property to be ready
for use, an increase in the cost of the investment property shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
subsequent expenses (upgrading or innovating) relating to an investment
property actually occurring after initial recognition of investment property
shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
completing upgrading, innovation, etc of investment property, an increase in
the cost of the investment property shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 217 –
Investment property </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
Accounting for sale or disposal of investment property;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Recognition of revenue from sale or disposal of investment property:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
output VAT payable is separable when the investment property is sold or
disposed, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131 (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (5117) (VAT-exclusive disposal prices) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
output VAT payable is inseparable when the investment property is sold or
disposed, the revenue shall include output VAT payable. Periodically, the VAT
payables shall be determined and decreases in revenues shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 511 -
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Decreases in the cost and residual value of sold or disposed investment
property shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2147 – Depreciation of investment property - if
any)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold (residual value of investment property)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment property (cost of investment property).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
Accounting for investment property lease</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Revenues from investment property lease shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (5117).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Recognition of the cost of investment property lease</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
collecting total cost of investment property, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Accumulated depreciation (2147)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
total cost of investment property is not collected because a part of the
project is not completed (leasing out the completed part), the cost shall be
estimated similarly to estimating method applying to sale of property. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
Converting investment property into inventory or owner-occupied property:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the investment property is converted into inventory when the owner decides to
repair, innovate or upgrade it for sale:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
there is a decision on repair, innovation or upgrade of investment property for
sale, the residual value of the investment property shall be transferred to
account 156 “Goods”, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Goods (Account 1567 – Residual value of investment property)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (2147 – accumulated depreciation - if any)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment property (cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring expenses incurred from repair, innovation or upgrade for sale, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 334, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the repairing, innovation and upgrading are completed for sale, all the
expenses shall be added to the cost of the property for sale, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 156 –
Goods (1567)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
converting investment property into owner-occupied property, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 2147
– Depreciation of investment properties (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 2141,
2143.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8. If
the investment property is held for capital appreciation, it shall not be
depreciated, but the loss due to depreciation shall be determined (similarly to
determination of provision for decline in value of properties held for sale).
If the loss is determined reliably, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 217 –
Investment property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
40. Rules for accounting for investments in associates</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Investments in associates include investments in subsidiaries, joint ventures
and other investments for long-term held. The investment may be conducted in
the following forms:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Investments in the form of capital contribution in associates (capital
mobilized by the investee): in this form, the assets contributed by the
contributor shall be recorded to balance sheet of the investee;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Investments in the form of purchase of capital contribution of other associates
(purchase of owner’s equity): in this form, the assets of the buyer (the
investor or transferee) shall be transferred to the seller (the transferor);
they shall not be recorded to balance sheet of the unit issuing equity
instruments (investee)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
investing by non-monetary assets, the investor must apply appropriate
accounting method according to type of investment, in particular:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If a
non-monetary asset is used for capital contribution, the investor must
re-evaluate such asset under agreement. The difference between book value or
residual value and re-evaluate price of the asset for capital contribution
shall be recorded to other income or other expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Sale
of capital holding of other associates and payment of non-monetary asset to the
transferor:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
non-monetary asset for payment is an inventory, the ethnic minorities shall
account for them similarly to sale of inventories in the form of barter
agreement (the revenue and cost of the inventory used for exchange with
purchased capital holding shall be recorded);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
non-monetary asset for payment is a fixed asset or an investment property, the
investor shall account for them similarly to sale of fixed assets or investment
properties (revenue, other income or other expenses shall be recorded, etc);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
non-monetary asset for payment is an equity instrument (shares) or a debt
instrument (bonds, receivables, etc), the investor shall account for them
similarly to sale of investments (gains or losses shall be recorded to
financial income or financial expenses).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
cost of an investment shall be recorded according to their original cost,
including purchase price plus (+) directly-attributable expenses (if any), such
as: transactions, brokerage, consultancy, auditing, fees, taxes and bank’s
fees, etc. In case a non-monetary asset is invested, the cost of the investment
shall be recorded according to the fair value of the non-monetary asset at the
incurring time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Every
investment spread over each subsidiary, joint-venture company or other
associate shall be kept records in details. <span style="letter-spacing: -.1pt;">A
long-term financial investment shall be recorded when the ownership is
acquired, in particular:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">- Listed securities are recorded at the time of
matching (T+0);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">- Unlisted securities, other investments shall be
recorded at the time in which the ownership is required as prescribed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. All
dividends and profits allocated to the financial statement of the parent
company must be kept records sufficiently and promptly. The dividends and
profits shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Dividends and profits allocated in money or non-monetary asset after investment
date shall be recorded to financial income according to the fair value on the
date in which the dividends and profits are received;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Dividends and profits allocated in money or non-monetary asset before
investment date shall not be recorded to financial income according to the fair
value but they shall be recorded as a decrease in value of investment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
determining value of the enterprise for equitization, if investments in other
units are recorded as an increase equivalent to the portion of ownership of the
equitized enterprise in the undistributed post-tax profits of the subsidiary,
joint venture or associate, the equitized enterprise must record the increase
in state capital as prescribed. When the equitized enterprise receives the
dividends or profits which are used for evaluation of state capital, it shall
not record financial income but record a decrease in value of investment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) If
the dividends are received in the form of shares, it is required to follow
rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Non-wholly-state-owned companies shall only keep track of number of shares
stated in the financial statement, but not record an increase in value of
investment and financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Wholly-state-owned companies shall comply with regulations of law on
wholly-state-owned companies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. When
liquidating or selling financial investments, their costs shall be determined
according to mobile weighted average.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. The
enterprise is not required to classify investments in subsidiary, joint venture
or associate into trade securities, unless it liquidated or sold those
investments, leading losing control of subsidiary, losing jointly control over
joint venture and no longer having significant influence on the associate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. The
control, jointly control, significant influence shall be temporarily determined
when the investments are initially recorded. In this case, those investments
shall be recorded to investments in other units or trade securities, but not
recorded to investments in subsidiary or joint venture or associate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. When
preparing the financial statement, the enterprise must determine value of
investment loss to create allocation for investment loss.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
41. Account 221 – Investments in subsidiaries</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current value and increases or decreases in capital
directly invested in subsidiaries. Subsidiary is an entity which has
legal status, does independent accounting, and is controlled by another
enterprise (parent company), (including associate companies of general company
and other units having legal status and doing independent accounting).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
account 221 “Investments in subsidiaries” is only recorded if the investor
holds over 50% voting shares in the subsidiary (except for the case prescribed
in below Point c) and has significant influence on financial and operating
activities to gain economic benefits from such activities. When the parent
company has no longer influence on the subsidiary, a decrease in investment in
the subsidiary shall be recorded. In case the investor temporarily holds over
50% voting shares in the subsidiary, but the investor does not intend to
exercise that voting shares because their investment purpose is trading in
equity instruments for profit (investment held for commercial purpose and the
control right is temporary), such investment shall not be recorded to this
account but to short-term investments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
a parent company holds under 50% voting shares in a subsidiary, the following
investments are still recorded to account 221 “Investments in subsidiaries” if
there are other agreements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
investors agree to give the parent company over 50% voting shares;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
parent company has influence on financial or operating policies under agreed
regulations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
parent company has right to assign or dismiss most of board of directors’
members or equivalent;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
parent company has right to vote a majority of ballots at Board of Directors’
meetings or at equivalent management level’s meetings;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
buying an investment in a subsidiary in the business combination transaction,
the buyer must determine the acquisition date, the cost of the business
combination and follow accounting procedures as prescribed in VAS “Business
combination”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Accounting for investments in subsidiaries must comply with rules prescribed in
Article 40 of this Circular.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) In
case the parent company dissolves the subsidiary and merge all assets and
liabilities of the subsidiary into the parent company (the parent company
inherits all interests and liabilities of the subsidiary), the accounting shall
be done according to rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
decrease in book value of investments in subsidiaries of the parent company
shall be recorded,</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- All
assets or liabilities of the dissolved subsidiary shall be recorded to balance
sheet of the parent company according to fair value on the date on which the
subsidiary is merged into the parent company;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
difference between the cost of investment in subsidiary and the fair value of
assets and liabilities shall be recorded to financial income or financial
expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) The
profits shall be allocated to owners of the parent company according to
non-allocated post-tax profits under ownership of the parent company on the
consolidated financial statements. When allocating profits in cash, the
enterprise must consider following issues:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- There
is enough cash flow to allocate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
profits from negative goodwill shall not be allocated until disposal of the
subsidiary;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
profits from transactions related to revaluation (differences upon re-valuation
of asset contributed as capital or financial instruments) shall not be
allocated until disposal or sale of investments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
profits from applying equity capital method shall not allocate until such
profits are received in cash or other assets from joint-venture companies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
enterprise may not convert investments in subsidiaries into trade securities or
other investments unless such investments are disposed leading out of control.
The control right to the subsidiary shall not consider temporary even if the
enterprise has intention of disposing the subsidiary in the future.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 221 – Investments in subsidiaries</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Increases in actual value of investments in subsidiaries.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Decreases in actual value of investments in subsidiaries.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Actual value of existing investments in subsidiaries of the parent
company.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
Capital contribution</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
a parent company invests money in subsidiaries, the following accounts shall be
recorded according to amounts of investments and directly-attributable
expenses:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 3411, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And
every type of shares at face value shall be kept records in details
(investments in subsidiaries in the form of purchase of shares).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Capital contribution in non-monetary assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When the
parent company contributes capital to the subsidiary by inventory or a fixed
asset (other than business combination transactions), the parent company must
record the difference between book value (for materials or goods) or residual
value (for fixed assets) and re-evaluated value of the contributed asset to
other income or other expenses; when receiving the contributed asset, the
subsidiary must record the increase in the owner's invested equity and received
asset according to contractual price.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the book value or the residual value of the contributed asset is smaller
than re-evaluated value, the increase in asset shall be recorded to other
income as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217 (contributing fixed assets or investment properties)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217 (contributing inventories)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (increase in difference of evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the book value or the residual value of the contributed asset is greater
than re-evaluated value, the decrease in asset shall be recorded to other
expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (decrease in difference of evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217 (contributing fixed assets or investment properties)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 155, 156 (contributing inventories)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Purchase of capital contribution:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In this
case, the cost of investment shall be determined in accordance with VAS
“Business combination”. On acquisition date, the acquirer shall measure the
cost of a business combination as the aggregate of the fair values, on the
exchange date, of assets given, liabilities incurred or assumed, and equity
instruments issued by the acquirer, in exchange for control rights of the
acquiree plus (+) any costs directly attributable to the business combination.
Concurrently, the acquirer, which is the parent company, shall record the
acquirer’s interest in the subsidiary similarly to an investment in subsidiary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the trading in business combination is paid in cash or cash equivalent by the
acquirer, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 121, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the trading in business combination is carried out by the acquirer ‘share
issuance: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- And
issue price (according to fair value) of the share on the exchange date is
greater than face value of the share; the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4111
– Contributed capital (according to face value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4112
– Capital surplus (positive difference between the fair value and the face value
of the share).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- And
issue price (according to fair value) of the shares on the exchange date are
smaller than face value of the share, the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 4112
– Capital surplus (negative difference between the fair value and the face
value of the share).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4111
– Contributed capital (according to face value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Stock
floatation cost actually induced will be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 4112
– Capital surplus</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
the trading in business combination is carried out by exchange of assets
between the acquirer and the acquiree: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
exchanging fixed assets, a decrease in fixed assets shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value of the exchanged fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed asset (cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And, an
increase in other income and investments in subsidiaries due to exchange of
fixed assets shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (residual value of the exchanged fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (account 33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
dispatching goods for exchange, the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155,
156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And, an
increase in investments in subsidiaries and revenues shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 -
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) If
the trading in business combination is carried out by the acquirer’s bond
issuance: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying by bonds at par value, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34311
- Par value of bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying by discount bonds, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 34312
– Bond discounts (discount amount)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34311
- Par value of bonds</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying by premium bonds, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34311
- Par value of bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34313
– Bond premiums (premium amount).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Directly-attributable expenses to business combination such as legal services,
price appraisal, etc, the following accounts shall be recorded by the acquirer:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
Accounting for dividends or profits which are divided in cash or non-monetary
assets (excluding receipt of dividends in shares):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
receiving notification of dividends or profits divided issued by the subsidiary
after investment date, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
receiving dividends or profits divided, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
relevant accounts (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
receiving notification of dividends or profits divided before the date on which
investments in subsidiaries are made, the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
receiving the dividends or profits which are used for re-evaluation of cost of
investments in subsidiaries in case of evaluation of the parent company for
equitization, an increase in state capital shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
When providing additional investment in order to convert investments in
joint-venture companies or financial instruments into investments in
subsidiaries, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121,
128, 222, 228 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts (fair value of additional investment amounts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When disposing a part or total investments in subsidiaries, the following
accounts shall be recorded:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
relevant accounts (fair value of collected amounts from disposal)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 -
Investments in joint ventures or associates (the subsidiary becomes a joint
venture or an associate)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 228 –
Other investments (the subsidiary becomes ordinary investment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (for losses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221 –
Investments in subsidiaries (book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (for gains).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
When dissolving a subsidiary to merge all their assets and liabilities to their
parent company, a decrease in investments in subsidiaries and assets or
liabilities of the subsidiary according to the fair value on the merging date,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
accounts recording assets (according to fair value on the merging date)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (positive difference between book value of the investment
and the fair value of merged assets or liabilities)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
accounts recording liabilities (according to fair value on the merging date)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221 –
Investments in subsidiaries (book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial expenses (negative difference between book value of the investment
and the fair value of merged assets or liabilities)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
42. Account 222 – Investments in joint ventures or associates</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record all equity contributed into a joint venture and an
associate; recovery of invested equity in joint ventures or associates; gains
or losses from investments in the joint venture or associate. This account
shall not record transactions in the form of business cooperation contract
(BCC) which does not require a legal entity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- A
joint venture is established by joint venturers who have joint control over financial
and operating policies and it is an independent accounting unit having legal
status. The joint venture must do accounting separately as prescribed in
regulations of law on accounting in force, take responsibility for control of
assets, liabilities, revenues, other income and expenses incurred. Each joint
venturer shall receive a portion of operating outcome of the associate
according to the joint venture agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- An
investment shall be classified as an investment in the associate when investors
directly or indirectly hold from 20% to under 50% voting shares of the investee
without any other agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Accounting for investments in a joint venture must comply with rules prescribed
in Article 40 of this Circular.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
the investor no longer has joint control, a decrease in investments in joint
ventures shall be recorded; when the investor no longer has significant
influence over associates, a decrease in investments in associates shall be
recorded. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Directly-attributable expenses to investments in joint ventures or associates
shall be recorded to financial expenses within a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">dd) When disposing, selling or recovering
contributed capital in joint ventures or associates, a decrease in contributed
capital shall be recorded according to recovered asset value.</span> The
difference between the fair value of recovered amounts and the book value of
investments shall be recorded to financial income (gains) or financial expenses
(losses).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) Every
investment spread over each joint venture or associate shall be kept records in
details in every investment, disposal or sale.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 222 – Investments in joint ventures or
associates </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Increases in investments in joint ventures or associates </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Decreases in investments in joint ventures or associates<b> </b>due to
disposal, sale or recovery.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Ending balance of investments in joint ventures or associates<b>.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When contributing joint venture capital in cash to joint ventures or
associates, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 -
Investments in joint ventures or associates Cr 111, 112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
When incurring directly-attributable expenses to investments in joint ventures
or associates (information, brokerage, transactions investment progress), the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3. In
case the joint venturer contributes non-monetary assets to a joint venture or
an associate:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When investing
inventory or fixed assets in a joint venture or an associate, it is required to
record the difference between book value (for materials or goods) or residual
value (for fixed assets) and re-evaluated value of the contributed assets to
other income or other expenses; when receiving the contributed assets, the
joint venture or associate must record an increase in the owner's invested
equity and received asset according to contractual price.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the book value or the residual value of the contributed asset is smaller
than re-evaluated value, an increase in asset shall be recorded to other income
as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217 (contributing fixed assets or investment properties)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 155, 156 (contributing inventories)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (increase in difference of evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the book value or the residual value of the contributed asset is greater
than re-evaluated value, a decrease in asset shall be recorded to other
expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (decrease in difference of evaluation).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217 (contributing fixed assets or investment properties)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 155, 156 (contributing inventories)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
Purchase of capital contribution in joint ventures or associates:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
On
acquisition date, the acquirer shall measure the cost of investments in the
joint venture or associate as the aggregate of the fair values, on the exchange
date, of assets given, liabilities incurred or assumed, and equity instruments
issued by the acquirer, in exchange for control rights of the acquiree plus (+)
any costs directly attributable to the purchase of capital contribution in the
joint venture or associate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
investments in the joint venture or associate are paid in cash or cash
equivalent by the acquirer, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 121, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
investments in the joint venture or associate are carried out by the acquirer
‘share issuance: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ And
issue price (according to fair value) of the share on the exchange date is
greater than face value of the share; the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4111
– Contributed capital (according to face value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4112
– Capital surplus (positive difference between the fair value and the face
value of the shares).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ And
issue price (according to fair value) of the share on the exchange date is
smaller than face value of the share; the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 4112
– Capital surplus (negative difference between the fair value and the face
value of the share).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4111
– Contributed capital (according to face value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Stock
floatation cost actually induced will be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 4112
– Capital surplus</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
investments in the joint venture or associate are paid by non-monetary assets: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
exchanging fixed assets, a decrease in fixed assets shall be recorded as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value of the exchanged fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211 –
Tangible fixed asset (cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And, an
increase in other income and investments in joint ventures or associates due to
exchange of fixed assets shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (residual value of the exchanged fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (account 33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
dispatching goods for exchange, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155,
156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And, an
increase in investments in joint ventures or associates and revenues shall be
recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 -
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
investments in joint ventures or associates are carried out by the acquirer
‘share issuance: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
paying by bonds at face value, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34311
- Face value of bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
paying by discount bonds, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 34312
– Bond discounts (discount amount)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34311
- Face value of bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
paying by premium bonds, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates (according to fair value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34311
- Par value of bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34313
– Bond premiums (premium amount).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Directly-attributable expenses to investments in joint ventures or associates
such as legal services, price appraisal, etc, the following accounts shall be
recorded by the acquirer: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When incurring attributable expenses to joint ventures or associates within a
period, such as loan interests for capital contribution or other expenses, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.6.
Accounting for dividends or profits:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving notification of dividends or profits divided in cash from the joint
venture or associate after the investment date, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving dividends or profits before the investment date or the dividends or
profits (divided in cash) are used for re-evaluation of value of investments in
joint ventures or associates in case of evaluation of the enterprise for
equitization, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
138.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.7.
Accounting for disposal or sale of investments in joint ventures or associates:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, 152, 153, 156, 211, 213, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 228 –
Other investment (significant influence no longer exists)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (for losses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (for gains).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.8.
When incurring expenses incurred from disposal or sale of investments in joint
ventures or associates, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.9.
When providing additional investment in order to the joint venture or associate
becoming a subsidiary and hold control rights, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221 –
Investments in subsidiaries</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.10.
Accounting for joint venture capital in form of land use rights allocated by
the State:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When a
Vietnamese enterprise is allocated land by the State to participate in joint
venture with foreign enterprises in form of land use rights, water surface use
rights, sea surface use rights, after receiving decision on allocation of land
issued by the State and procedures for joint venture, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 222 –
Investments in joint ventures or associates</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner’s invested equity (state capital in details).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case the Vietnamese enterprise is allocated land by the State to participate in
joint venture, when transferring contributed capital:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
transferring joint venture capital to foreign parties and returning land use
rights to the State, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 411 –
Owner's invested equity</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 222 –
Investments in joint ventures or associates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
party pays an asset other than land use rights to Vietnamese party (the joint
venture changes to land lease), the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc.
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
Vietnamese party transfers joint venture capital to the foreign party and
returns land use rights and changes to land lease. The joint venture must
record a decrease in land use rights and decrease in operating capital
equivalent to land use rights. The capital shall be preserved or recorded
increases depending on the following investments of the owner. Land rents paid
by that enterprise shall not include in the owner’s equity but they shall be
recorded to operating costs in the equivalent periods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.11.
Accounting for trading between joint venturers and joint venture: similarly to
accounting for trading with ordinary customers (unless the owner's equity
method is applied).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
43. Account 228 – Other investments</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current value and increases or decreases in other
investments (other than investments in subsidiaries, investments in joint
ventures or associates), such as:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Investments in equity of other entities but not control or joint control, or
significant influence on the investee;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Precious metals or gemstones which are not used as raw materials for production
or trading; value paintings, photographs or documents which are not put into
normal operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
investments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
investments or capital contribution related to BBC which does not require a
legal entity shall not be recorded to this account.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Other
investments shall be kept records in details according to invested quantity or
entities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Accounting for other investments shall comply with rules prescribed in Article
40 of this Circular.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 228 – Other investments </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Increases in other investments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Decreases in other investments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b> Value of other existing investments at the reporting time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
228 – “Other investments” comprises 2 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2281 – Investments in equity of other entities: </i>records investments
in equity instruments which the enterprise has no right to hold control or
joint control or significant influence on the investee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2288 – Other investments</i>: records investments in non-financial
assets other than investment properties and others related to investment
activities recorded in other accounts. Other investments may include precious
metals or gemstones (not used as inventories), value paintings, photographs or
documents (other than items classified as fixed assets), etc, which are not put
into normal operation but they are purchased to held for capital appreciation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
When the enterprise buys shares or contributes long-term capital but it has no
right to hold control or joint control or significant influence on the
investee:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case of investment in cash</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 228 –
Other investments (2281) (the original cost of investment +
directly-attributable expenses incurred from investment activities, such as
brokerage expenses, etc)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case of investment by non-monetary assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
contributing a non-monetary asset as capital, the following accounts shall be
recorded according to re-evaluated value of materials, goods or fixed assets: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 228 –
Other investments (2281)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (negative difference between re-evaluated value and the book
value of materials or goods or residual value of fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 156, 211, 213, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (positive difference between re-evaluated value and the book value
of materials or goods or residual value of fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case of sale of capital contribution by non-monetary assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
When exchanging fixed assets:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (residual value of the exchanged fixed assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213 (cost). </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And, an
increase in other income and long-term investments due to exchange of fixed
assets shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 22 –
Other investments (2281) (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income (residual value of received investment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (account 33311) (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
dispatching goods for exchange, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 155,
156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
And, an
increase in other investments and revenues shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 22 –
Other investments (2281) (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (fair value of received investment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 333 –
Taxes and other payables to the State (33311).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Accounting for dividends or profits which are divided in cash or non-monetary
assets (excluding receipt of dividends in shares):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving notification of dividends or profits divided after the investment
date, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving notification of dividends or profits divided before the investment
date, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 228 –
Other investments (2281)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving the dividends or profits which are used for re-evaluation of cost of
investments in case of evaluation of the company for equitization, an increase
in state capital shall be recorded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (1388)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 228 –
Other investments (2281)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
When the investor no longer has control or joint control and significant
influence over associates because it sells a part of investment to subsidiary,
joint venture or associate, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 228 –
Other investments (2281)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (for losses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221,
222</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (for gains).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
Disposal or sale of other investments:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
earning profits from sale or disposal, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112,131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 228 –
Other investments (book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income (sale price is greater than book value).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring losses from sale or disposal, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112,131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (sale price is smaller than book value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 228 –
Other investments (book value).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
When the investor contributes additional capital and becomes parent company
which has joint control or significant influence, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 221,
222.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112 (additional investment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 228 –
Other investments </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
44. Accounting for BCC</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A BCC
means a cooperation contract between two or more venturers in order to carry
out specific business activities, but it does not require establishment of a
new legal entity. Those activities may be jointly controlled by venturers under
BCC (hereinafter referred to as venturers) or controlled by one of them.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.2. BCC
may be conducted under form of jointly controlled assets or jointly controlled operations.
Contracting parties of BCC may agree to divide revenues, products or post-tax
profits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.3. In
any cases, when receiving money or assets from other entities in the BCC, they
should be recorded to liabilities, not be recorded to owner's equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.4. BCC
in the form of jointly controlled assets</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Jointly controlled asset under BCC mean any asset which is purchased or
constructed by BCC venturers the purposes of the joint ventures.
Venturers shall record their portions in the jointly controlled assets to their
assets account on their financial statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Each
venturer may take a share of the output from the jointly controlled assets and
each bears an agreed share of the expenses incurred.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) A
venturer must keep records in the same system of accounting records and record
in its financial statements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Its
share of the jointly controlled assets, classified according to the nature of
the assets;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Any
liabilities that it has incurred;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Its
share of any liabilities incurred jointly with the other venturers in the
relation to the joint venture;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Any
income from the sale or use of its share of the output of the venture, together
with its share of any expenses incurred by the joint venture;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Any
expenses that is has incurred in respect of its interest in the joint venture.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">With regard to fixed asset or investment property
which is contributed to BCC and the ownership of the contributor is not
transferred to the joint ownership of BCC venturers, the receiver shall keep
records of assets without recording any increase in assets or business funds;
the contributor shall not include a decrease in assets in the accounting
records but keep records of the places of assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">With regard to fixed asset or investment property
which is contributed to BCC and the ownership of the contributor is transferred
to the joint ownership; during construction of jointly controlled assets, the
contributor shall include a decrease in assets in the accounting records and
the value of assets shall be recorded to construction in progress. After
putting jointly controlled assets into operation, the venturers shall record
their increases in assets in conformity with their use purposes according to
value of their assets' shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.5. BCC
in the form of jointly controlled operations </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) BCC
in the form of jointly controlled operations is a joint venture which does not
require establishment of a new business entity. Venturers shall fulfill
obligations and exercise rights according to the BCC. The joint venture
activities may be carried out alongside other ordinary activities of each
venture.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Each
venture shall bear its own expenses incurred from its share in jointly
controlled operations. The joint expenses (if any) shall be divided to
venturers according to the BCC</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) A BCC
venturer must include in accounting records and record in its financial
statements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
assets of joint venture that it controls;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
liabilities that it incurs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Its
share of the income that it earns from the sale of goods or services by the
joint venture;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
expenses that it incurs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) When
any joint expenses incur, they shall be kept records. If the BCC regulates
joint expense allocation, a Table of joint expense allocation shall be made,
certified and held by every venturer (original copy). Each venture shall
account for joint expenses allocated from BCC according to the table of joint
expense allocation together with lawful original documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) In
the BCC regulates shares of products, a Table of shares of products shall be
made, certified quantity or specifications of shares of products from BCC and
held by every venturer (original copy). When receiving products, the venturer
must make two copies of receipt slips of products (or delivery order); one
venturer shall hold one copy. The receipt slip of product shall be the basis
for accounting records and disposal of contracts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) In
case any joint expenses or income borne or earned by venturers under BCC, the
venturers must comply with regulations on accounting similarly to jointly
controlled operations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.6. BCC
in the form of shares of post-tax profits</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) BCC
in the form of shares of post-tax profits is usually in the form of jointly
controlled operations or individually controlled operations. When giving shares
of post-tax profits under BCC, all venturers shall appoint a venture to account
for all transactions in BCC, record revenues, expenses, separately keep records
of income statement of BCC and make tax declaration. When the venturers decide
to enter into BCC in above form, they must consider the risks possibly take due
to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Any
expenses which is not included in the taxable expense due to failure in
transfer of assets among venturers, for example:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Depreciation expenses incurred from several fixed assets are not accepted by
the tax authority because the venturer fails to transfer ownership of the fixed
assets to the venture in charge of accounting and tax declaration for BCC;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Several expenses of the venturers shall not be accepted by the tax authority
because the input invoices do not state the name of the venture in charge of
accounting and tax declaration for BCC;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Several expenses of the venturers which are unable to transfer to the venture
in charge of accounting and tax declaration due barrier of law, for example,
the venturer has an invoice of payment of land levies, but the law does not
allow that venturer re-lease their land to the venture in charge of accounting
and tax declaration, so that the land lease expense shall not be included in
the expenses of BCC.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Risks
of policies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ The
venturer in charge of accounting and tax declaration for BCC may incur
accumulated losses, but the output of BCC activities must generate profits. In
this case, the enterprise still be required to pay corporate income tax on BCC
instead of offsetting BCC profits against other activities’ losses; if the BCC
incurs losses but other activities generate profits, the enterprise may only
offset a portion of the loss in proportion to its share of the BCC;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If
other venturers put their fixed assets into operation of BCC, their
depreciation expenses incurred from the fixed assets shall not be considered
deductible expenses in the enterprise because they are not used in the
enterprise’s operation (not conformity with revenues from other operations).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the BCC regulates shares of post-tax profits, the venture in charge of
accounting and tax declaration must do accounting following the rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
BCC regulates that other venturers shall earn an amount of fixed profit
regardless of output of BCC activities, in this case, the legal form of the
contract is BCC, but it is a lease in the nature. In this case, the venturer in
charge of accounting and tax declaration shall has right to administrate and
govern the BCC activities, apply accounting method for lease to the contract,
and include payables to other venturers in expenses incurred from determination
of output of business within a period, in particular:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ All
revenues, expenses and post-tax profits of BCC shall be included in their
income statements; earnings per share and financial standards shall be
calculated according to total income, expenses and post-tax profits of BCC;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Total
post-tax profits of BCC shall be included in the item “Undistributed post-tax
profits” of the balance sheet, financial standards related to post-tax profit
ratio which is calculated including total output of BCC.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Other
venturers shall record their shares of BCC to revenues from lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
BCC regulates that other venturers of BCC may only be divided profits if the
BCC activities generate profits and they must suffer losses, in this case, even
though the legal form of BCC is post-tax profit division but the nature of BCC
is division of revenues and expenses, they usually have rights, condition and
ability to jointly control operation and cash flow of BCC. The venturer in
charge of accounting and tax declaration must apply accounting method for
shares of income under BCC to record revenues, expenses and business output
within a period, and provide evidence for tax declaration to other venturers,
in particular:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ All
revenues, expenses and shares of profits under BCC shall be included in their
income statements; earnings per share and financial indicator shall only be
calculated according to the revenues, expenses and profits stated in the income
statements; the venturer in charge of tax declaration shall provide copies of
documents on fulfillment in obligations of BCC to government budget in order to
serve the tax declaration of other venturers of BCC;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Undistributed post-tax profits of the balance sheet only include shares of
post-tax profit of each venturer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ Other
venturers shall send reports on their shares of revenues and expenses whose tax
liabilities are covered stated in the income statements to the tax authority in
order to adjust their corporate income tax payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Method of accounting for BCC in the form of jointly controlled assets</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.1. In
case venturers jointly buy jointly controlled assets, the following accounts
shall be recorded according to actual amounts of money of each venturer: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, 341.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.2. In
case venturers construct jointly controlled assets themselves or cooperate with
other entities to construct the jointly controlled assets, the following accounts
shall be recorded according to actual expenses paid by each venturer: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (jointly controlled assets in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 153, 155, 156, 211, 213, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331,
3411, etc.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.3. When
the construction works are completed and put into operation, the venturers must
make declaration and divide the value of the jointly controlled assets.
According to the report on shares of jointly controlled asset, venturers shall
determine the fair value of each asset to keep records in accordance with
regulations of law as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217 (fair value of shares of jointly controlled assets in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (un-approved and recoverable expenses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (if the fair value of the share of asset is smaller than the
construction expense)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other expenses (if the fair value of the share of asset is greater than the
construction expense)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.4. The
method of accounting for expenses or incomes borne or earned by the venturers
under BCC in the form of jointly controlled assets and BCC which is converted
into the form of jointly controlled operations shall be applied similarly to
BCC in the form of jointly controlled operations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for BCC in the form of jointly controlled operations.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
Accounting for contributed capital of jointly controlled operations </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) For
the capital contributee</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to the report on capital contribution of the venturer of jointly
controlled BCC, the contributee shall record as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 152, 155, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
returning contributed capital to venturers, reverse the above entry. If there
is any difference between the fair value of returned asset and the value of
contributed capital of venturers, such difference shall be recorded to other
income or other expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If a
fixed asset is received without any transfer of ownership, the contributee
shall keep records of that asset in their administration system and record to
asset held under a trust.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) For
the capital contributor</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to the report on capital contribution of the venturer of jointly
controlled BCC, the contributor shall record as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 155, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
receiving contributed capital by the contributee, reverse the above entry. If
there is any difference between the fair value of received asset and the value
of contributed capital of venturers, such difference shall be recorded to other
income or other expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If a
fixed asset is received without any transfer of ownership, the contributor
shall not record a decrease in fixed assets but keep records of that asset in
their administration system and present the place where the asset is located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Accounting for own expenses of each venturer</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to relevant invoices or documents on own expenses borne by each
venture in the jointly controlled operations, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
622, 627, 641, 642 (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
transferring separate expenses to add to operating expense of BCC at the end of
the accounting period, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621,
622, 627, (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
Accounting for joint expenses borne by every venture:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
the venturer bearing joint expenses:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring joint expenses borne by every venture, the following accounts shall
be recorded according to relevant invoices or documents:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
622, 627, 641, 642 (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
BCC regulates shares of joint expenses, a Table of shares of joint expenses
shall be made and certified by all venturers, then the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (in details for every venturer)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 133 –
Deductible VAT (for input VAT).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (if all amounts of input VAT on joint expenses are deductible,
an increase in output VAT payable shall be recorded).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 621,
622, 627, 641, 642. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
the venturer whose joint expenses incurred from BCC are not accounted:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
According
to the Table of shares of joint expenses approved by the venturers (notified by
a venturer bearing joint expenses), the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
622, 623, 641, 642 (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Other payables (in details for the venturer bearing joint expenses).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
Accounting for products sharing agreement:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving shares of products from BCC and delivering them to inventory, the
following accounts shall be recorded according to receipt slip, delivery order
and relevant documents: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials (if the shares of products are not finished goods)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 155 –
Finished goods (if the shares of products are finished goods)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 157 –
Goods on consignment (if the shares of products are sold without delivering to
inventories)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (including separate expenses and joint expenses borne by every
venturers) (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving shares of products from BCC and putting them into production of other
products, the following accounts shall be recorded according to receipt slip
and relevant documents: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621 –
Direct raw materials costs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (including separate expenses and joint expenses borne by every
venturers) (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
BCC regulates assigning a venturer to sell products instead of sharing
products, after issuing invoices to the seller, transferring separate expenses
and joint expenses borne by every venturers to costs of goods sold, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (including separate expenses and joint expenses borne by every
venturers) (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.5.
Accounting for revenues from sale of products in case a venturer sells products
under a trust and share revenues to other venturers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) For
the seller:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
selling products under the BCC, the sell must issue invoices for all sold
products and total amounts of sale of products shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 131, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 338 –
Other payables or receivables (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">- According to provisions of the BCC and the table
of revenue allocation, the shares of revenues received by each venture shall be
recorded as follows: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 338 –
Other payables or receivables (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (interests earned by the seller under BCC).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- After
comparing joint expenses borne by each venture and shares of revenues earned by
each venture, the other receivables and the other payables shall be offset (in
details for each venturer), then the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
giving shares of products sold to other venturers (other than the seller), the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 338 –
Other payables or receivables (every venturers)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) For other
venturers (other than the seller):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to the table of revenue allocation certified by all venturers and
documents provided by the seller, other venturers shall issue invoices of their
shares of revenues and give them to the seller and the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (including VAT if output VAT is shared, in details for the
sellers)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (BCC in details and amounts of shares).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">Cr 3331 – VAT payables (in case of sharing output
VAT).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the venturers repay for sale of products, the following accounts shall be
recorded according to the actual received amounts: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. (amounts repaid by venturers)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables (in details for every seller).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>4.
Method of accounting for BCC in the form of post-tax profits</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.1. In
case venturers receive fixed shares regardless of business output of BCC (the
venturer in charge of accounting and tax declaration shall control the BCC):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) For
the venturer in charge of accounting and tax declaration for BCC </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving money, materials or goods from capital contributors, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
152, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring revenues or expenses incurred from BCC, the venturer in charge shall
record total income or expenses similarly to their transactions as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
determining amounts payable to other venturers periodically under BCC, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 627,
641, 642</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
returning amounts of money or materials contributed as capital, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112,
152, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If there
is any difference between the fair value of returned asset and the value of
contributed capital of venturers, such difference shall be recorded to other
income or other expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) For
the venturer not in charge of accounting and tax declaration for BCC </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
contributing capital to BCC, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112,
152, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving notification of shares of profits earned from BCC, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (5113)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving contributed capital, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
152, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If there
is any difference between the fair value of received asset and the value of
contributed capital of venturers, such difference shall be recorded to other
income or other expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.2. In
case the venturers receive shares of profits depending on the business output
of BCC (they have rights to jointly control BCC):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) For
the venturer in charge of accounting and tax declaration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a1) The
recording of contributed capital and returning of contributed capital to
venturers shall comply with Point 4.1.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a2) When
recording revenues of BCC, total revenues included in accounting records in
account 511 shall be the basis for comparison, explanation and determination of
taxable revenues for BCC:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Revenues for BCC shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
131.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 -
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
On the
income statement, only shares of revenues are included in the item “Revenues”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, a decrease in shares of revenues for BCC, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 511 -
Revenues</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3331
– VAT payables (if VAT is shared).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a3)
Total expenses incurred from accounting records shall be the basis for
comparison and determination of taxable expenses of BCC:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring expenses of BCC, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632,
641, 642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112,
331, 154, 155, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
On the
income statement, only shares of revenues are included in the item “Expenses”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, a decrease in expenses incurred from BCC borne by venturers, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632,
641, 642.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- After
determining the corporate income tax payables for BCC, the venturer in charge
shall notify other venturers of amounts payable and the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 8211
– Expenses incurred from corporate income tax (tax payables of the venturer in
charge)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (tax payables of other venturers in the BCC)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3334
– Corporate income tax (total corporate income taxes payable)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- After
comparing joint expenses borne by each venture and shares of revenues earned by
each venture, the other receivables and the other payables shall be offset (in
details for each venturer), then the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) For
the venturer not in charge of accounting and tax declaration </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
contributing capital to BCC, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112,
152, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to the Table of shares of joint expenses approved by the venturers
(notified by a venturer bearing joint expenses), the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 621,
622, 623, 641, 642 (BCC in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
VAT payables (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to the amounts of corporate income tax payable notified by the
venturer in charge, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 821 –
Expenses incurred from corporate income tax in force</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
According to the table of shares of revenues certified by all venturers and
documents provided by the seller, other venturers shall issue invoices of their
shares of revenues and give them to the seller and the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (including VAT if output VAT is shared, in details for the
seller)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 511 –
Revenues (BCC in details and amounts of shares).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">Cr 3331 – VAT payables (if sharing output VAT).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- After
comparing joint expenses borne by each venture and shares of revenues earned by
each venture, the other receivables and the other payables shall be offset (in
details for each venturer), then the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other payables, receivables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the venturers repay for sale of products, the following accounts shall be
recorded according to the actual received amounts: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. (amounts repaid by venturers)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables (in details for every seller).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving contributed capital, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
152, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 138 –
Other receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If there
is any difference between the fair value of received asset and the value of
contributed capital of venturers, such difference shall be recorded to other
income or other expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
45. Account 229 – Allowances for impairment of assets</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
account is used to record current value and increases or decreases in allowance
for impairment of assets, including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Allowance for decline in value of trading securities: means an allowance for
impairment caused by decline in value of trading securities of an enterprise;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Allowance
for impairment of investments in other entities: means an allowance for
impairment because the contributee (subsidiaries, joint ventures or associates)
suffers losses leading the irrecoverability of the investor or allowance due to
decline in investments in subsidiaries, joint ventures or associates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- With
regard to investments in a joint venture or an associate, the investor only
create allowance due to the losses of the joint venture or the associate if the
financial statement is not applied the owner's equity method for investments in
joint ventures or associates.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- With
regard to long-term investments (other than trade securities) not influencing
significantly on the investee, the allowances shall be carried out as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If an
investment in listed shares or the fair value of the investment is determined
reliably, the allowance shall be made according to the market value of the
shares (similarly to allowance for decline in value of trading securities);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ With
regard to an investment whose fair value is not identifiable at the reporting
time, the allowance shall be made according to the loss of the investee
(allowance for impairment of investments in other entities)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Allowance for doubtful debts: means an allowance for receivables and other held
for maturity investments which are similar to doubtful debts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Allowance for decline in inventories: means an allowance for decline in
inventories due to increases in net realizable value against original value of
inventories.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.2.
Method of accounting for allowance for decline in value of trading securities </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
enterprise may create allowance for the probable impairment loss if it is
evident that the market value of held for sale securities of the enterprise
decline against the book value.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Requirements
bases and allowance which is created or reverted shall comply with regulations
of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
creating or reverting of allowance for decline in value of trading securities
shall be carried out at the time in which the financial statement is prepared:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
allowance for current year is higher than the allowance in the accounting
records, the enterprise shall create the additional difference of allowance and
record it to financial expenses within a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
allowance for current year is lower than the unused allowance for previous
year, the enterprise shall revert such difference and record a decrease in
financial expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.3.
Method of accounting for allowance for impairments in other entities </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the investee is a parent company, the investor shall create an allowance for
impairments in other entities according to the consolidated financial statement
of such parent company. If the investee is an independent company having no
subsidiary, the investor shall create an allowance for impairments in other
entities according to the consolidated financial statement of such investee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
creating or reverting of allowance for impairments in other entities shall be
carried out at the time in which the financial statement for every investment
is prepared:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
allowance for current year is higher than the allowance in the accounting
records, the enterprise shall create the additional difference of allowance and
record it to financial expenses within a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
allowance for current year is lower than the unused allowance for previous
year, the enterprise shall revert such difference and record a decrease in
financial expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.4.
Method of accounting for allowance for doubtful debts </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
preparing financial statement, the enterprise shall determine doubtful debts
and held to maturity investments whose nature is similar to doubtful debts to
create or revert the allowance for doubtful debts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
enterprise shall make an allowance for doubtful debts when:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- An
overdue debt under an economic contract, a loan agreement, a contractual
commitment or a promissory note has been demanded for several times, but it is
unrecoverable. The time overdue of the doubtful debt requiring creation of the
allowance shall be determined according to time in which the principal is
repaid according to the sale contract, exclusive of the debt rescheduling
between contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
debts are not due but the debtor is close to bankruptcy or undergone procedures
for dissolution, or the debtor is missing or makes a getaway;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Requirements or bases for allowance for doubtful debts </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Original documents or promissory note of the debtor about the outstanding
debts, including: economic contracts, loan agreements, liquidation of contract,
promissory note, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
amounts of allowance for doubtful debts shall be created as prescribed in
regulations in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
requirements as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
establishing or reverting of allowance for doubtful debts shall be carried out
at the time in which the financial statement is prepared:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
amount of allowance for doubtful debts at the end of current accounting period
is greater than the allowance recorded in the accounting records, the positive
difference shall be recorded to an increase in allowance and an increase in
administrative expenses of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
amount of allowance for doubtful debts at the end of current accounting period
is greater than the allowance recorded in the accounting records, the positive
difference shall be recorded to an increase in allowance and an increase in
administrative expenses of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) With
regard to doubtful debts for several years, if the enterprise fails to collect
payment of debts regardless of all measures taken and they are bad debts, the
enterprise shall sell that debts to Vietnam Asset Management Company (VAMC) or
eliminate doubtful debts account on the accounting records. The elimination of
doubtful debts account must be complied with regulations of law and the charter
of the enterprise. These doubtful debts shall be monitored in the
administration system of the enterprise and presented in the financial
statement. After elimination, if the enterprise may collect payment of these
doubtful debts, they shall be recorded to the account 711 "Other
income".</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.5.
Method of accounting for allowance for decline in inventories</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
enterprise shall create an allowance for decline in inventories if it is
evident that there is a decrease in net realizable value against the original
cost of inventories. Allowance for decline in inventories means an estimated
amount of decline in value of inventories against book value of inventories
which is included in the operating cost in order to compensating actual damage
caused by the decline.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
allowance for decline in inventories shall be created at the time in which the
financial statement is prepared. The creation of allowance for decline in
inventories must be complied in accordance with VAS “Inventories” and financial
regime in force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
allowance for decline in inventories shall be created according to every
inventoried material or good. With regard to services in progress, the
allowance for decline in inventories shall be created according to every
service having their own prices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Net
realizable value (NRV) means the estimated selling price in the ordinary course
of business minus (-) any cost to complete and to sell the goods. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) When
preparing financial statement, the creation of allowance for decline in
inventories shall be determined according to quantity, original cost and NRV of
every material, good or service in progress:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
amount of allowance for decline in inventories at the end of current accounting
period is greater than the allowance for decline in inventories recorded in the
accounting records, the positive difference shall be recorded to an increase in
allowance and an increase in costs of goods sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
amount of allowance for decline in inventories at the end of current accounting
period is smaller than the allowance for decline in inventories recorded in the
accounting records, the negative difference shall be recorded to a decrease in
allowance and a decrease in costs of goods sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 229 – Allowance for impairment of
assets </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Reverting negative difference between the allowance of this period and the
unused allowance of previous period;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Compensating for investments in other entities when the created allowance is
compensated for the impairment loss.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Compensating for the value of allowance for doubtful debts which is eliminated
due to unrecoverability.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Creating
allowances for impairment of assets at the time in which the financial
statement is prepared.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit
balance: </b> Ending allowance for impairment of assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
229 – Allowance for impairment of assets comprises 4 sub-accounts</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Account
2291 – Allowance for decline in value of trading securities: </i>this account
is used to record creating or reverting of allowance for decline in value of
trading securities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Account
2292 – Allowance for impairments in other entities: this account is used to
record creating or reverting of allowance for impairments suffered by an
investor due the loss of the investee.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Account
2293 – Allowance for doubtful debts: </i>This account is used to record
creating or reverting of allowance for doubtful receivables and held to
maturity investments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Account
2294 – Allowance for decline in inventories: </i>this account is used to record
creating or reverting of allowance for decline in inventories.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.
Method of accounting for allowance for decline in value of trading securities </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
preparing a financial statement, if the allowance created in this period is
greater than the allowance created in the previous period, the difference
between them shall be additionally created according to the variation in market
value of trading securities and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 229 –
Allowance for impairment of assets (2291).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
preparing a financial statement, if the allowance created in this period is
smaller than the allowance created in the previous period, the difference
between them shall be reverted according to the variation in market value of
trading securities and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2291).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Accounting for allowance for decline in value of trading securities of an wholly-state-owned
enterprise before it is converted into a joint-stock company: The remaining
allowance for decline in value of trading securities after compensating for the
impairment loss shall be recorded to an increase in state capital as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2291).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (amounts not covered by the allowance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 121 –
Trading securities (amounts recorded to the decrease in the enterprise’s value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity (created allowance is greater than the impairment
loss).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.2.
Method of accounting for allowance for impairments in other entities </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
preparing a financial statement, if the allowance created in this period is
smaller than the allowance created in the previous period, the difference
between them shall be created and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 229 –
Allowance for impairment of assets (2292).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
preparing a financial statement, if the allowance created in this period is smaller
than the allowance created in the previous period, the difference between them
shall be reverted and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2292).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
the impairment loss incurs, the investments are unrecoverable or recoverable
with the cost which are lower than the original cost, if the enterprise use the
allowance for decline in value of long-term investments to compensate for
impairment losses of the long-term investment, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2292) (created allowance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (amount not covered by the allowance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 221,
222, 228 (the original cost of investments suffering losses) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
remaining allowance for decline in value of long-term investments after
compensating for the impairment loss shall be recorded to an increase in state
capital as follows when a wholly-state-owned enterprise is converted into a
joint-stock company: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2292).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.3.
Method of accounting for allowance for doubtful debts </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
preparing a financial statement, if the allowance for doubtful debts created in
this period is greater than the unused allowance for doubtful debts created in
the previous period, the difference between them shall be additionally created
and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 –
General administration expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 229 –
Allowance for impairment of assets (2293).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
preparing a financial statement, if the allowance for doubtful debts created in
this period is smaller than the unused allowance for doubtful debts created in
the previous period, the difference between them shall be reverted and the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2293).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 642 –
General administration expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) With
regard to doubtful debts which are considered bad debts, the elimination of
debts shall be carried out in accordance with regulations of law in force
According to the decision on elimination of debts; the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 331, 334, etc (organization or individual subject to compensation)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2293) (created allowance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 –
General administration expenses (amounts recorded to expenses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131,
138, 128, 244, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) With
regard to doubtful debts which are eliminated, if they are recovered, the
following accounts shall be recorded according to the actual value of the
recovered debts: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 711 –
Other income.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) With
regard to overdue debts sold at contractual prices, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
there is not any allowance for overdue debts, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (according to contractual prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 –
General administration expenses (impairment loss from sale of debts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131,
138,128, 244, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
there is an allowance for overdue debts, but such allowance is not enough for
compensating for impairment loss from sale of debts, the remaining loss shall
be recorded to the general administration expenses as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (according to contractual prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2293) (created allowance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 –
General administration expenses (impairment loss from sale of debts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 131,
138,128, 244, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Accounting for allowance for doubtful debts of a wholly-state-owned enterprise
before it is converted into a joint-stock company: The remaining allowance for
doubtful debts after compensating for the impairment loss shall be recorded to
an increase in state capital as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2293).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.4.
Method of accounting for allowance for decline in inventories</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
preparing a financial statement, if the allowance for decline in inventories
created in this period is greater than the allowance created in the previous
period, the difference between them shall be additionally created and the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 632 –
Costs of goods sold </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 229 –
Allowance for impairment of assets (2294).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
preparing a financial statement, if the allowance for decline in inventories
created in this period is smaller than the allowance created in the previous
period, the difference between them shall be converted and the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2294).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 632 –
Costs of goods sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Accounting for allowance for decline in inventories regarding materials or
goods which are destroyed after expiry date, degraded, deteriorates, or
useless, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2292) (compensation covered by the
allowance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Costs of goods sold (if the impairment loss is greater than the allowance)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
153, 155, 156. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Accounting for allowance for decline in inventories before the
wholly-state-owned enterprise is converted into a joint-stock company: The
remaining allowance for decline in inventories after compensating for the
impairment loss shall be recorded to an increase in state capital as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 229 –
Allowance for impairment of assets (2294).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
46. Account 241 – Construction in progress </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is only used in a non-project management board unit to record expenses
of capital investment projects (including new acquisition of fixed assets, new
construction, repairs, improvement, extension or refurbishment of
construction), and settlement condition of capital investment projects in those
enterprises having fixed assets acquisitions, capital investment, or major
repairs of fixed assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Capital
investment and major repairs of fixed assets of the enterprise may be carried
out under contract awarding method and or self-constructed method. If the
enterprise carries out capital investment under self-constructed method, this
account must also record expenses incurred during construction or repair
process.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Those
units establishing project management board and accounting structure shall
comply with regulations in the Circular No. 195/2012/TT-BTC on guidelines for
Accounting standards for investors.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Expenses of capital investment projects are total necessary expenses of new
construction, repairs, improvement, extension or technical refurbishment of
construction. Expenses of capital investment are determined according to work
volume, economic and technical indicators or quotas and state policies, and in
conformity with objective factors of the market in every period and carried out
with regulations in capital investment management. Capital investment
expenses include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Construction expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Equipment
expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Compensation, support and resettlement expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
General administration expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Construction consultancy expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Other
expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
account 241 is kept recorded in details for each building work, work item. Each
work item must be specifically recorded every capital investment expenses and
is observed on accrual basis from the commencement date until the date on which
the building works or work items are finished and put into operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
capital investment, construction and equipment expenses are usually charged
directly to every building work, general administration expenses and other
expenses are usually common expenses. Investors must calculate and allocate
general administration expenses and other expenses incurred from every building
work according to following rules:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
General administration expenses and other expenses related directly to each
building work shall be charged directly to that building work.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
General administration expenses and other common expenses generally related to
many building works but not charged directly to every building work shall be
allocated to every building work which is most appropriate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) In
case the project is finished and put into operation, but project settlement
report is not approved, the enterprise shall record an increase in fixed assets
historical cost at provisional price (provisional price will be based on actual
expenses disbursed to acquire the fixed assets) for depreciation, but then the
provisional price shall be adjusted by the approved settlement price.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Repair or maintenance expenses incurred from the fixed assets shall be directly
recorded to operating costs within a period. If the repair or maintenance
expenses incur periodically, an allowance payable may be created then the
allowance shall be included in operating costs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
investor of property construction shall use this account to record fixed asset
construction expenses and investment property construction expenses. In case
the property is used for multiple purposes (office, lease or sale, i.e.
mixed-used building), the construction-directly attributable expenses still be
recorded to the account 241. When the building work is completed and put into
operation, the construction expenses shall be transferred in conformity with
the nature of every asset according to method of use of asset.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Exchange rate differences arising from capital investment progress shall
following rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Exchange
rate differences before operation:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Regarding wholly-state-owned enterprises performing tasks of security, national
defense or macroeconomic stability, exchange rate differences arising before
the operation shall be accumulatively recorded to the account 413 – Exchange
rate differences. When the building work is put into operation, the exchange
rate differences shall be gradually allocated from account 413 to account 515 –
Financial income (in case of profits) or account 635 – Financial expenses (in
case of losses). If the allocation may not expire the regulated duration, if the
exchange rate loss is recorded to Dr 413, the income statement shall state zero
profit (the enterprise may not both record exchange rate loss to the item –
Exchange differences in the balance sheet and record post-tax profit in the
income statement).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Regarding other enterprises, the exchange rate differences before the operation
shall be recorded to financial income (in case of profits) or financial
expenses (in case of losses), but not stated in the exchange rate difference on
the account 413.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Regarding
exchange rate differences relating to capital investment when the enterprise
put into operation (including new investment and extension investment):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
All
types of enterprises, including wholly-state-owned enterprises performing tasks
of security, national defense or macroeconomic stability, exchange rate
differences arising from capital investment (including new investment or
extension investment) shall be recorded to financial income (in case of
profits) or financial expenses (in case of losses), not recorded to exchange
rate differences on the account 413.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) If
the project of investment is cancelled, the enterprise must dispose and recover
the expenses incurred from the project. The difference between actual
investment expenses and amounts collected from disposal shall be recorded to
other expenses or the compensation of the organization or individual.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>Account
241 – Construction in progress, comprise 3 sub-accounts:</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2411: Fixed assets acquisition: </i>records expenses of fixed assets
acquisition and settlement of fixed assets expenses in case fixed assets must
be assembled and operated for testing before put into use (including both new
fixed assets acquisition or used fixed assets). If acquired fixed assets
need additional investment or furnishment before being use, then total expenses
of additional investment or furnishment must be recorded to this account.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2412: Capital construction: </i>records capital investment expenses and
settlement of capital expenditure. This account is kept records in
details for each building work or work item (for each asset acquired though
investment) and every capital investment expense incurred in each asset must be
kept records in details.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>-
Account 2413: Major repairs of fixed assets: </i>records major repairs expenses
of fixed assets and settlement of major repairs expenses of fixed assets.
The expenses incurred in regular repairs of fixed assets shall not be
recorded to this account, but be charged directly to operating costs within a
period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="letter-spacing: .1pt;">2. Structure and contents of account 241 –
Construction in progress</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="letter-spacing: .1pt;">Debit:</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses incurred from capital construction, purchase or major repairs of fixed
assets (tangible fixed assets and intangible fixed assets);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses incurred from renovation or upgrading of fixed assets;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses incurred from sale of investment properties (in case construction
investment stage is necessary);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses incurred from capital investment properties:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses incurred after initial recording of fixed assets or investment properties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of fixed assets acquired from capital construction investment or sale which is
put into operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of rejected works and other expenses which were approved to be rejected and
transferred when settlement report is approved.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of major repairs of fixed assets which is completed and transferred when the
settlement report is approved.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of investment property acquired from capital construction which is finished.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Transferring expenses incurred after initial recording of fixed assets or
investment properties to related accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Expenses incurred from construction investment project and major repairs of
fixed assets in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of construction and major repairs of fixed assets which are finished, but have
not been yet put into operation or settlement report is not yet approved.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Value
of construction of investment property in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.1.
Accounting for capital investment expenses</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.1.
Advances paid to contractors</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Advances in VND:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying an advance in VND to a contractor, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank (1122) (weighted average book rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
accepting completed the capital investment, the construction in progress
expenses for advance amounts shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Advances paid in foreign currencies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
paying an advance in foreign currency to a contractor according to the actual
exchange rate at the payment time, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables (actual exchange rates)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (if losses of exchange rates incur)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 112 –
Cash in bank (1122) (weighted average book rates).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial expenses (if profits of exchange rates incur)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
accepting completed the capital investment, the construction in progress
expenses for advance amounts in foreign currency shall be recorded as follows according
to the book exchange rates (actual exchange rates at the payment time):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.2
When receiving the completed capital investment or repaired fixed assets from
the contractor, if the input VAT is deductible, the following accounts shall be
recorded according to awarding contract, acceptance report or sale invoice: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (2412, 2413)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
input VAT is not deductible, the value of capital investment expenses in
progress shall include VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
awarding contract regulates that the contract is paid in foreign currencies,
the amounts payable (after deducting from advance amounts) shall be recorded
according to the actual exchange rates at the accepting time (selling exchange
rates of the commercial bank where the enterprise regularly enters into
transactions).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.3.
When buying capital investment equipment, if the input VAT is deductible, the
following accounts shall be recorded according to invoices or warehouse
receipt: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152 –
Raw materials (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
transferring directly non-assembly equipments to working site for the
contractor, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 151 –
Goods in transit</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.4.
When paying to the contractor, or material, good or service suppliers related
to capital construction, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.5.
Delivering capital investment equipment to the contractor:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) For
non-assembly equipment, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) For
assembly equipment: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
delivering capital investment equipment to the contractor, only the assembly
equipment is kept records in details.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving finished assembly volume transferred by party B, which is accepted
for payment, then value of equipment delivered for new assembly will be charged
to capital investment expenses and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (2412)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152 –
Raw materials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.6.
When incurring other expenses, such as interest expenses, expenses incurred
from capitalized bond issuance, tender expenses, (after offsetting against
amounts of money collected from sale of tender dossiers), expenses incurred
from dismantling for premises returning (after offsetting against recoverable
wastes), etc, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (2412)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 331, 335, 3411, 343, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The remaining
amounts of money collected from sale of tender dossiers (after offsetting
against tender expenses) shall be recorded to a decrease in construction
expenses (recorded to Cr 241).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.7.
When the contractor collects fines leading a decrease in amounts payable to the
contractor, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
331</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.8.
Any exchange rate difference incurring from capital investment (including
before-operation stage) shall be recorded financial income (in case of profits)
or financial expenses (in case of losses) at the incurring time (other than
enterprises prescribed in Point 3.1.9 below):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring exchange rate profits, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring exchange rate losses, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.9.
Regarding wholly-state-owned enterprises performing tasks of security, national
defense or macroeconomic stability, if exchange rate differences arise before
the operation (not engaged in the operation):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring exchange rate profits, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 –
Exchange rate differences </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring exchange rate losses, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 –
Exchange rate differences </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
the building work is put into operation, the exchange rate differences shall be
transferred to financial income or financial expenses, and the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
transferring exchange rate profits, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 –
Exchange rate differences </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 515 –
Financial income </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ When
transferring exchange rate losses, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 –
Exchange rate differences </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.10.
With regard to testing expenses and amounts of money collected from sale of
experimental products:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Regarding testing expenses without production of experimental products, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) With
regard to testing expenses and amounts of money collected from sale of
experimental products:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
incurring testing expenses with production of experimental products, total
expenses shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
delivering experimental products to inventory, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1551
– Finished goods inventory</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
selling experimental products, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 112,
131</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 1551
– Finished goods inventory</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress (sale without inventory)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3331
– VAT payable (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
differences between testing expenses and amounts of money collected from sale
of experimental products shall be transferred as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ In
case the testing expenses are greater than the amounts of money collected from
sale of experimental products, the positive difference between them shall be
recorded to an increase in construction in progress; the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ In
case the testing expenses are smaller than the amounts of money collected from
sale of experimental products, the negative difference between them shall be
recorded to a decrease in construction in progress; the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 154 –
Work in progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.11.
When the building work is completed and totally accepted and put into
operation: If the financial report is approved instantly, the accounting
records shall be kept according to the value of assets acquired through
investments. If the financial report is not approved, an increase in value of
the assets acquired through investment shall be recorded according to
provisional prices (provisional prices are actual expenses paid to acquire the
assets according to account 241). The following accounts shall be recorded in
above both cases: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 1557
- Finished goods – property (a part of property shall be used for sale which is
not recorded to account 154)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress (approved prices or provisional prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the building work is finished, but it is not transferred for use, awaiting
preparation or approval for report, it shall be kept records to account 241
“Construction in progress” in details.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.12.
When the financial report on capital investment is approved, the provisional
prices shall be adjusted according to the approved value of assets: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
approved value of asset acquired though capital investment is smaller than the
provisional price, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (rejected expenses subject to recovery)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217, 1557. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
approved value of asset acquired though capital investment is greater than the
provisional price, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217, 1557 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
fixed asset invested by capital expenditure funds and the competent agency
permit to increase operating capital and the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 441 –
Capital expenditure funds </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress (damages approved to be rejected)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity (approved value of asset)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
fixed asset is acquired by welfare funds and used for welfare purpose, when the
investor approves the settlement of investment capital, an increase in the
welfare fund used for fixed asset acquisitions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 3632
– Welfare fund</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 3533
– Welfare fund used for fixed asset acquisitions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.13.
If the enterprise is an investor having project management board to do
accounting for capital investment:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Accounting for investor:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving the settled building work, the investor shall record the value of
building work to settled value as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217, 1557 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, 152, 153 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 136 –
Intra-company receivables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331,
333, etc (receiving liabilities, if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving the non-settled building work, the investor shall record the value of
building work to provisional value. When carry out the settlement, the value of
building work shall be adjusted according to the approved price:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
approved price is greater than the provisional price, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213, 217, 1557 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ If the
approved price is smaller than the provisional price, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr,
relevant accounts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213, 217, 1557. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Accounting for project management board: comply with regulations of the
Circular No. 195/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance
on guidelines for Accounting standards for investors and amended documents (if
any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.1.14.
If the project of investment is canceled or revoked, the liquidation of project
and revocation of investment expenses shall be accounted. The difference
between investment expenses and amounts of money collected from the liquidation
shall be recorded to other expenses or covered by the compensation of
organization or individual, and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112, - Amounts of money collected from liquidation of project</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 138 –
Other receivables (compensation paid by organization or individual)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (charged to expenses)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><i>3.2.
Accounting for repair of fixed assets</i></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Repairs
of fixed assets of the enterprise may be carried out under contract awarding
method and or self-constructed method.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
repair expenses are incurred, they shall be recorded to Dr 241 “Construction in
progress” (2413) and be kept records in details for every building work or each
fixed asset repair. According to documents on expenses:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
input VAT is deductible, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (2413) (VAT-exclusive prices)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (1332) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 214, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
input VAT is not deductible, the expenses incurred from repairs of fixed assets
shall include VAT and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (2413) (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 152, 214, 334, etc. (total payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">b) When the repair is completed, if an increase in
historical cost of fixed asset may not be recorded: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Financial expenses (if the expenses are great, they shall be gradually
allocated)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 352 –
Provisions (if the periodical repair expenses are prepaid)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress (2413).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case upgrading of fixed assets is eligible to record an increase in historical
cost of fixed assets, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211 –
Tangible fixed asset </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress (2413).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47. Account 242 – Prepaid expenses </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">a) This account is used to record expenses
actually incurred but they are related to operation output of many accounting
period and the transfer of these expenses to operating expenses of subsequent
accounting periods.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Types
of prepaid expenses include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Prepaid expenses of infrastructure lease or fixed assets operating lease (land
use rights, factories, warehouses, offices, shops and other fixed assets) to
serve operation in several accounting periods. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Enterprise foundation expenses or advertising expenses incurred in
before-operation stage shall be is allocated for within 3 years;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.1pt;">- Expenses incurred from insurance purchase
(conflagration and explosive insurance, owner’s transport facilities civil
liability insurance, car body insurance, assets insurance), and charges
which the enterprise buys and pays lump sum for many accounting periods.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Tools
and supplies, reusable packaging materials or instruments for renting relating
to operation activities in many accounting periods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Prepaid loan’s expenses, such as loan’s prepaid interests or prepaid bond’s
interest at issuance time;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Fixed
assets major repairs expenses incurring one time which are not prepaid but
allocated gradually for within 3 years;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.4pt;">- Negative difference between selling price and
residual value of </span>leased back<span style="letter-spacing: -.4pt;"> fixed
assets which is financial lease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.5pt;">- Negative difference between selling price and
residual value of </span>leased back<span style="letter-spacing: -.5pt;"> fixed
assets which operating lease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- In
case business combination does not lead to parent company – subsidiaries
relationship which creates goodwill or equitization of state-owned enterprise
creates goodwill;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- <span style="letter-spacing: -.4pt;">Other prepaid expenses serving the operation of
many accounting periods.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Research
expenses and expenses incurred from development stage which is not recorded to
intangible fixed asset or prepaid expenses shall be recorded to operating
expenses. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
calculation and allocation of prepaid expenses to operating expenses for each
accounting period must be based on nature and extent of each type of expenses
to select appropriate method and criteria.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Each
prepaid expense incurred shall be kept records in details, and allocated to
objects subject to expenses of each accounting period and residual expenses,
which have not been allocated to expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) With
regard to prepaid expenses in foreign currencies, at the report-preparing time,
if it is evident that the seller is unable to provide goods or services and the
enterprise shall definitely receive prepaid expenses in foreign currencies,
they shall be considered accounts derived from foreign currencies and subject
to re-evaluation according to the actual exchange rates at the reporting time
(buying rate of the commercial bank where the enterprise regularly enters into
transactions).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="letter-spacing: -.2pt;">2. Structure and contents of account 242 – Prepaid
expenses </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Prepaid expenses incurred during a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Prepaid expenses included in operating expenses during a period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Prepaid expenses not included in operating expenses during a
period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
incurring prepaid expenses, which must be allocated gradually to operating
expenses for many accounting periods, the following accounts shall be recorded:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 153, 331, 334, 338, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.3pt;">When allocating prepaid expenses to operating
expenses periodically, the following accounts shall be recorded: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 635, 641, 642 </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
prepaying fixed assets rent and infrastructure rent under operating lease,
which used for operation for many accounting periods, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
input VAT is not deductible, the prepaid expenses shall include VAT.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) With
regard to tools and supplies, reusable packaging materials or instruments for
renting related to operation in many accounting periods, when dispatching them
for use or lease, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
dispatching them for use or lease, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr
153—Tools and supplies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, the value of tools and supplies, reusable packaging materials or
instruments for renting shall be dispatched from inventory according to
appropriate criteria. The expenses are allocated for every accounting period
according to useful life or volume of tools and supplies, reusable packaging
materials or instruments for renting put into operation in every accounting
period. When allocating, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Purchase of fixed assets and investment property under deferred or installment
payment:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
buying tangible or intangible fixed assets or investment property under
deferred payment or installment payment, and putting them into operation, or
held to capital appreciation or for operating lease, the following accounts
shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">Dr 211, 213, 217 (historical cost – according to
cash price)</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 133 –
Deductible VAT (if any) </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 -
Prepaid expenses (deferred interests shall equal (=) total payment minus (-)
cash price minus (-) VAT (if any))</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331 –
Trade payables (total payment)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, when paying to the seller, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112 (periodical payables include principal and interests paid under deferred or
instalment payment).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, deferred interests or installment interests payables are charged
to expenses as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) In
case expenses incur from major repairs of fixed assets and the enterprise does
not prepay such expenses, they shall be allocated gradually for many accounting
periods when the major repairs are completed:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
transferring expenses incurred from repair of fixed asset to prepaid expenses,
the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 241 –
Construction in progress (2413).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, when allocating expenses incurred from repair of fixed asset to
operating expenses during a period, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 623,
627, 641, 642, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
enterprise prepays interests to the lender:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
prepaying interests, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Periodically,
when allocating interests under schedule to financial expenses or capitalizing
such interests to the value of assets in progress, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="letter-spacing: -.2pt;">Dr 635 – Financial expenses (if borrowings
expenses are recorded to operating expenses during a period).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (if borrowings expenses are capitalized to the value
of assets in progress)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 627 –
Construction in progress (if borrowings expenses are capitalized to the value
of assets in progress)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
the enterprise issues bond at par value to mobilize loan capital, if business
prepays bond’s interests on issue date, the borrowing expenses shall be
recorded to Dr 242 (prepaid bond interests in details), and allocated to
expenses accounts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- On the
bond issue date, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112 (total amounts of money collected)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses (prepaid bond interests in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 34311
– Par value of bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Periodically, when allocating prepaid bond interests to borrowings expenses of
each accounting period, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses (if borrowings expenses are recorded to financial expenses
during a period).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 241 –
Construction in progress (if borrowings expenses are recorded to value of
construction in progress)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 627 –
Factory overheads (if borrowings expenses are capitalized to assets in
progress)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses (prepaid bond interests in details) (bond interests allocated
during a period).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) With
regard to business combination does not lead to parent company – subsidiaries
relationship (buying net asset) and their goodwill is created on the purchase
date:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
trading in business combination is paid in cash by or cash equivalents, the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 131,
138, 152, 153, 155, 156, 211, 213, 217, etc (according to fair value of
purchased assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses (goodwill in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331,
3411, etc (according to fair value of liabilities and potential debts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112, 121 (amounts of cash or cash equivalents paid by the purchaser).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
trading in business combination is carried out by the bond issuance of the
buyer, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 131,
138, 152, 153, 155, 156, 211, 213, 217, etc (according to fair value of
purchased assets)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses (goodwill in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 4112
– Capital surplus (the issue price is smaller than face price)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4111
– Owner's invested equity (according to face value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 331,
3411…, etc (according to fair value of liabilities and potential debts)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 4112
– Capital surplus (the issue price is greater than the face price).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i) If
the exchange difference losses are not fully allocated in the before-operation
stage, the total accumulated losses shall be transferred from account 242 to
account 635 – Financial expenses to determine the operation output during a
period and the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 635 –
Financial expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) When
the assets are undergone physical inventory count at the time in which the
enterprise is evaluated for equitization of wholly-state-owned enterprise, if
the prepaid land rents not meet recognition of intangible fixed asset criteria,
an increase in state capital shall be recorded as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
l) When
the assets are undergone physical inventory count at the time in which the
enterprise is evaluated for equitization of wholly-state-owned enterprise, if
the actual value of state capital is greater than their book value, the
difference between them shall be recorded to goodwill as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 242 –
Prepaid expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 411 –
Owner's invested equity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
m) The
goodwill creating when equitization of state-owned enterprise is carried out
shall be recorded to account 242 and allocated for within 3 years and the
following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 642 –
General administration expenses </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 242 –
Prepaid expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48. Account 243 – Deferred tax assets</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record current value, and increases or decreases of deferred
tax assets.</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.5pt;" width="113"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Deferred
tax asset </div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 19.7pt;" width="26"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
=</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 80.5pt;" width="107"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Deductible
temporary difference</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 19.35pt;" width="26"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
+</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 145.15pt;" width="194"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Deductible
value transferred to subsequent year of unused taxable losses or preferred
taxes</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 19.3pt;" width="26"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
x</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 86.5pt;" width="115"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Enterprise
income tax rate (%)</div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
recording a deferred tax asset, if the change in enterprise income tax rates in
the future has been known and the deferred tax asset is reverted when the new
tax rates have been taken effect, the new tax rates shall be applied to the
deferred tax assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Tax
basis of an asset or a liability and temporary difference:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
tax basis of assets is the value deducting from taxable income when recovering
the book value of the assets. If the income is not subject to taxes, the tax
basis of the asset shall equal book value of such asset. The tax basis of a
liability equals (=) its book value minus (-) value to-be deducted from taxable
income when the liability is paid in future periods. The tax basis of an
unearned revenue shall equal (=) its book value minus (-) value of non-taxable
revenue in the future periods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Temporary difference equals (=) book value of the asset or liability in the
balance sheet minus (-) the tax basis of such asset or liability. Temporary
differences include: deductible temporary difference and taxable temporary
difference. Deductible temporary difference means an temporary difference
arising deductible amounts when determining taxable income in future when the
book value of asset items are recovered or liabilities are paid.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Temporary difference in time is a type of temporary difference, for example: if
the book profits recorded in this accounting period but the taxable income is
recorded in another accounting period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+ A temporary
difference between book value of an asset or a liability and the tax basis of
such asset or liability cannot be a temporary difference in time, for example:
When an asset is re-evaluated, the book value of that asset changes but its tax
basis does not change, a temporary difference shall arise. However, the
recovering time of the book value and the tax basis does not change, so that
such temporary difference is not a temporary difference in time.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
+
Because the time in which the asset or the liability must be recovered or such
asset or liability is offset against taxable income is limited, when
determining deferred tax, the term “Permanent difference” shall not be used to
distinguish temporary difference.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
the enterprise estimates that it is definite to earn taxable future profits to
use the deductible temporary difference, taxable losses and unused preferential
tariff treatment, deferred tax assets shall be recorded relating to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Deductible temporary differences (other than temporary difference arising from
initial recognition of the asset or liability paid for a transaction other than
business combination transactions; and do not affect to accounting profits and
taxable income (or taxable losses) at the transaction time).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
remaining taxable losses and unused preferential tariff treatment after
deduction shall be transferred to subsequent year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) At
year-end, the enterprise must prepare “Statement of deductible temporary
difference determination”, “Statement of deductible unused temporary difference
observation”, the deductible value transferred to subsequent year of unused
taxable losses and preferred taxes shall be the basis to prepare “Statement of
deferred tax asset determination”, to determine value of deferred tax assets
recognized or reverted during a year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
recognition of deferred tax asset in a year shall be carried out by offsetting
deferred income tax assets arisen this year against business income tax assets
recognized in previous years, but they are reverted in this year according to
the following rules:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
deferred tax assets arisen during a year are greater than deferred tax assets
reverted during the year, the difference between them shall be recognized as
deferred tax assets and a decrease in deferred tax expenses shall be recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
deferred tax assets arisen during a year are smaller than deferred tax assets
reverted during the year, the difference between them shall be recognized as a
decrease in deferred tax assets and an increase in deferred tax expenses shall
be recorded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
the taxable losses or preferential tariff treatment are used and deductible
temporary difference no longer have influence on taxable profits (when assets
are recovered or liabilities are paid partly or totally), the deferred tax
assets must be reverted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
preparing financial statements, if the enterprise estimates that it is definite
to earn taxable future profits, the deferred tax assets not recognized in the
previous years shall be recorded to a decrease in deferred tax expense.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) The
offsetting between deferred tax assets and deferred tax payables shall be
carried out only if the balance sheet is prepared, not when the deferred tax
assets are recorded on the accounting records.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 243 – Deferred tax assets</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:
</b>Increases in value of deferred tax assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:
</b>Decreases in value of deferred tax assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Balance of value of deferred tax assets at the end of period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the deferred tax asset arisen during a year is greater than the deferred tax
asset reverted during the year, the positive difference between the deferred
tax asset arisen and the deferred tax asset reverted during a year shall be
recorded to value of deferred tax assets as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 243 -
Deferred tax assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 8212
– Deferred tax expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the deferred tax asset arisen during a year is smaller than the deferred tax
asset reverted during the year, the negative difference between the deferred tax
asset arisen and the deferred tax asset reverted during a year shall be
recorded to a decrease in deferred tax assets as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 8212
– Deferred tax expenses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 243 -
Deferred tax assets </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
49. Account 244 – Pledges, mortgages or deposits </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>1.
Rules for accounting</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) This
account is used to record a sum of money or something valuable that the
enterprise uses for pledge, mortgage or deposit purpose in other enterprises or
organizations in economic relation as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
amounts of money or assets which are used for pledge, mortgage and deposit
purpose shall be observed and promptly recovered after the agreement on pledge,
mortgage or deposit expires. In case deposits which the enterprise is paid back
are overdue to recover, the enterprise may create allowance for them similarly
to doubtful debts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
enterprise must keep track of pledges, mortgages or deposits according to each
type, entity, term or currency. When preparing a financial statement, the
amounts whose remaining term is less than 12 months shall be classified as
short-term assets; These amounts whose remaining term is above 12 months shall
be classified as long-term assets.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
assets used for pledge, mortgage or deposit purpose shall be recorded to the
book value of the enterprise. The same price of a non-monetary asset used for
pledge, mortgage or deposit purpose shall be recorded when it is dispatched
from or delivered to inventory. If there are deposits in cash or cash
equivalents which are paid back in foreign currencies, they shall be
re-evaluated according to actual exchange rates on the date on which the
financial statement is prepared (buying rate of the commercial bank where the
enterprise regularly enters into transactions). Collaterals in the form of
Certificates of ownership (i.e. property) shall not be recorded to a decrease
in assets but they shall be kept records in the accounting records in details
(collaterals in details) and presented in the financial statement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>2.
Structure and contents of account 244 – Pledges, mortgages and deposits </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>- </b>Value
of collaterals or cash deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rate differences due to re-evaluation of balance of deposits which are
paid back in foreign currency at the reporting time (if the foreign currency
rate rises against VND).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Credit:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>- </b>Value
of collaterals or cash deposits which are paid back or paid;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Deducted (fined) from cash deposits shall be charged to other expenses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Exchange rate differences due to re-evaluation of balance of deposits which
paid back in foreign currency at the reporting time (if the foreign currency
rate falls against VND).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Debit
balance: </b>Value of collaterals or cash deposits which are still under
pledge, mortgage or deposit agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>3.
Method of accounting for several major transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) When
using cash or cash in bank for deposit purpose, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 244 –
Pledge, mortgages and deposits </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) When
using a fixed asset for pledge purpose, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 244 –
Pledge, mortgages and deposits (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 214 –
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 211,
213 (historical cost).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If
documents (certificate of ownership of land or property) are used for mortgage,
they shall not be recorded to this account but they are not kept records in
details.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) When
using other assets for pledge or mortgage purpose, the following accounts shall
be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 244 –
Pledge, mortgages and deposits (in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 152,
155, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Receiving collaterals or cash deposits:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving cash deposits, the following accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 111,
112.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 244 –
Pledge, mortgages and deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving collaterals which are fixed assets, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 211,
213 (historical cost of the fixed assets used for pledge purpose).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 244 –
Pledge, mortgages and deposits (residual value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 214 –
Depreciation of fixed assets (depreciation value)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- When
receiving other assets used for pledge or mortgage purpose, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 152,
155, 156, etc. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 244 –
Pledge, mortgages and deposits (in details)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) If
the enterprise fails to fulfill their commitment and faces fines for violations
against the contract which are deducted from their cash deposits, the following
accounts shall be recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 811 –
Other expenses (deducted amount)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 244 –
Pledge, mortgages and deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) When
using cash deposits to pay for the seller, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 331 –
Trade payables</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 244 –
Pledge, mortgages and deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) When
preparing a financial statement, if the deposits which are paid back derived
from foreign currencies, they shall be evaluated according to actual exchange
rates on the date on which the financial statement is prepared:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
foreign currency rate rises against VND, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 244 –
Pledge, mortgages and deposits </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 413 –
Exchange rate differences (4131).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
foreign currency rate falls against VND, the following accounts shall be
recorded: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Dr 413 –
Exchange rate differences (4131).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Cr 244 –
Pledge, mortgages and deposits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
50. Accounting rules for liabilities</b></div>
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1.
Liabilities of an enterprise must be kept records in details according to
payment schedule, creditor, type of currency and other factors according to
requirements of the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Liabilities shall be classified into trade payables, intra-company payables and
other payables according to following rules:</div>
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a) Trade
payables include commercial amounts payable arisen from purchase of goods,
services or asset and the seller is independent with the buyer, including
amounts payables between parent company and subsidiaries, joint ventures or
associates). Amounts payable include amounts payable when importing through the
trustee (in the import trust transaction);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Intra-company payables include amounts payable between parent company and
dependent accounting subsidiaries having no legal status;</div>
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trading in goods or services:</div>
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-
Payables relating to financial expenses, such as: interests payable, dividends
payable and profits payable, financial investment expenses payable;</div>
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-
Payables paid by another party; payables which the trustor receives from
relevant entities to pay for import-export trust transactions;</div>
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-
Non-commercial payables, such as: borrowings payable, fines payable,
compensation payable, assets in surplus awaiting resolution, payables related
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etc. </div>
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3. When
preparing a financial statement, the amounts payable shall be classified into
long-term payables or short-term payables according to their remaining terms.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If it
is evident that there is an unavoidable loss, an amount payable shall be
recorded according to cautious rules.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. When
preparing the financial statement, these amounts payable meeting definition of
accounts derived from foreign currencies (refer to account 413 – Exchange rate
differences) for re-valuation at the ending of accounting period.</div>
Unknownnoreply@blogger.com27tag:blogger.com,1999:blog-7854658301322086128.post-33026346626250111792014-12-22T10:14:00.000-08:002015-06-06T11:08:38.884-07:00CIRCULAR No. 200/2014/TT-BTC ON GUIDELINES FOR ACCOUNTING POLICIES FOR ENTERPRISES (Part II)Unknownnoreply@blogger.com4tag:blogger.com,1999:blog-7854658301322086128.post-31010877338775082392014-12-05T01:25:00.000-08:002015-05-31T20:52:19.105-07:00CIRCULAR No. 47/2014/TT-BCT ON REGULATIONS ON MANAGEMENT OF E-COMMERCE WEBSITES <!--[if gte mso 9]><xml>
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<b>THE
MINISTRY OF INDUSTRY AND TRADE<br />
-------</b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM<br />
Independence – Freedom - Happiness <br />
---------------</b></div>
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No.:
47/2014/TT-BCT</div>
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<i>Hanoi,
December 05, 2014</i></div>
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<b>CIRCULAR</b></div>
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REGULATIONS ON MANAGEMENT OF E-COMMERCE WEBSITES<br />
<a name='more'></a> </div>
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<i>Pursuant
to the Government’s Decree No. 95/2012/NĐ-CP dated November 12, 2012 defining
functions, duties, authorities and organizational structures of the Ministry of
Industry and Trade; </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Government’s Decree No. 52/2013/NĐ-CP dated May 16, 2013 on e-commerce; </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Government’s Decree No.59/2006/NĐ-CP dated June 12, 2013 regulating in
detail the law on goods and services banned, restricted from business, and
subject to conditional business;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
Minister of Industry and Trade has promulgated the Circular regulating the
management of e-commerce websites. </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="chuong_1"><b>Chapter I </b></a></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
1. Governing scope</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. This
Circular regulates in detail and guides the implementation of some articles of
the Government’s Decree No. 52/2013/NĐ-CP dated May 16, 2013 on e-commerce
(hereinafter referred to as the Decree No. 52/2013/NĐ-CP) regulating business
activities on e-commerce websites, sequence and procedures of notifying and
registering e-commerce websites, e-commerce websites rating activities and
publishing information on e-commerce management portal. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. This
Circular does not apply to websites in finance, banking, credit, insurance;
websites in purchase and exchange of money, gold, foreign exchange and other
payment means; websites providing online games, betting or games of chance.
Such websites are subject to jurisdiction of corresponding sector
management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
2. Regulated entities</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This
Circular applies to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Traders, organizations, individuals selling goods on their own websites
(hereinafter referred to as owners of online shopping websites).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Traders, organizations that own websites for providing e-commerce services
(hereinafter referred to as owners of e-commerce service websites).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Sellers on e-commerce service websites.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Traders, organizations specialized in rating e-commerce websites </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Organizations, individuals carrying out online reflection on e-commerce
management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
3. Trading goods and services subject to restrictions and conditional business
on e-commerce websites;</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Traders,
organizations, and individuals are not permitted to use e-commerce websites to
trade in goods and services subject to restrictions as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Shotguns and bullets, sporting weapons, combat gear;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Cigarettes, cigars and other finished products of tobacco.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Alcoholic drinks;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Precious and rare wildlife and plants including live species and their
processed parts; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Other goods restricted from trading under the law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Traders that own websites for the sale of goods and services subject to conditional
business should post on their websites information of the Certificate of
fulfillment of business conditions granted for businesses that have met
conditions for trading such goods and services.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
4. Responsibilities of traders, organizations providing e-commerce services</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Comply with the provisions set out in Article 36 of the Decree
No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request traders, organizations and individuals as sellers on e-commerce
exchanges to provide the information as prescribed in Clauses 1, 2 and 3 of
Article 29 of the Decree No.52/2013/NĐ-CP upon registering for use of service.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Prevent and eliminate from the websites any information of goods and services
banned or restricted from trading according to the provisions set out in Clause
1, Article 3 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Eliminate from the websites any information of counterfeits, illegally imported
goods or goods in breach of intellectual property rights and other regulations
upon detection or receiving authentic reports on such information. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Request
sellers of goods and services subject to conditional business on their websites
to provide their Certificates of fulfillment of business conditions granted for
businesses that have met conditions for trading such goods and services (in
case of being requested by the law)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
5. Responsibilities of traders, organizations and individuals for executing
procedures for notifying and registering e-commerce websites.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Owners of online shopping websites should make notification to the Ministry of
Industry and Trade according to the provisions set out in Section 1, Chapter II
hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Owners of e-commerce service websites must register with the Ministry of
Industry and Trade according to the provisions set out in Section 2, Chapter II
hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
owner of an online shopping website that is also an e-commerce website must
notify and register with the Ministry of Industry and Trade according to the
provisions set out in Chapter II hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
6. Management of business activities on social networks</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Social
networks having one of the functions as defined in Points a, b and c, Clause 2,
Article 35 of the Decree No.52/2013/NĐ-CP should register with The Ministry of
Industry and Trade in the form of e-commerce exchanges. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Owners of social networks as defined in Clause 1 of this Article should be
responsible for providing e-commerce exchange services as regulated by the law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Sellers on social networks as defined in Clause 1 of this Article should comply
with the provisions set out in Article 37 of the Decree No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7. Websites of online promotion</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Websites
of online promotion as defined in Clause 10, Article 3 of the Decree
No.52/2013/NĐ-CP include :</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Websites as defined in Points a, b, Clause 2, Article 39 of the Decree
No.52/2013/NĐ-CP include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Websites doing promotion of goods from other traders, organizations and
individuals under terms and conditions of the promotion service contracts in
the following manners:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Offering freebies or samples for customers to try.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Selling goods at cheaper prices for a certain period of time or to specific
number of customers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Other
manners according to the Law on promotion.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>PROCEDURES FOR NOTIFYING AND REGISTERING E-COMMERCE
WEBSITES </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="muc_1"><b>Section 1. NOTIFYING ONLINE SHOPPING WEBSITES </b></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8. Entities to notify online shopping websites</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Entities
to notify online shopping websites comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Traders.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">2.
Organizations whose functions and duties include selling of goods and services,
or other e-commerce activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Individuals who are granted personal tax identification numbers and are not
required to apply for business registration according to the provisions of the
law on business registration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9. Notification process</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notifications of online shopping websites shall be received and processed
online by the Ministry of Industry and Trade on the e-commerce management
portal at www.online.gov.vn. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Every
owner of online shopping websites shall access to the e-commerce management
portal and execute the following steps:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 1:
The website owner shall register for access to the system by providing the
following information:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- The
website owner’s name;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Business registration No. of traders or Establishment decision No. of
organizations, or personnel tax codes of individuals;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Business lines;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Addresses of traders and organizations' head offices or permanent addresses of
individuals;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Contact information</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 2:
Within three working days, traders, organizations or individuals shall receive
results from the Ministry of Industry and Trade via registered emails regarding
one of the following subject matters:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
registration information for an account is adequate, traders, organizations and
individuals shall be granted an account and proceed Step 3:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
registration is rejected or additional information is required, traders,
organizations and individuals should carry out the registration again or
provide additional information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 3:
After being granted an account for access to the system, traders, organizations
and individuals shall carry out logging on, select online shopping website
registration and fill in the forms as instructed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 4:
Within a period of three working days, traders, organizations or individuals
shall receive responses from the Ministry of Industry and Trade via registered
emails regarding one of the following subject matters:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Confirmations that the declared information is adequate and eligible;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Notification that the declared information is inadequate or invalid; In this
case, traders, organizations and individuals should return to Step 3 for
declaration again or providing additional information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Traders, organizations and individuals shall be responsible for following up
the handling of the documents via emails or granted account to carry out
updating and revising the information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Within a period of 10 working days since receipt of request for additional
information in Step 4 as prescribed in Clause 2 of this Article, if traders,
organizations and individuals receive no responses, the documents shall be
terminated and notification shall resume from Step 3.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
10. Confirmations of notification</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Time
limit for confirmation of notification is three working days since receipt of
adequate and valid notification documents sent by traders, organizations and
individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Upon
confirmation of notification, the Ministry of Industry and Trade shall send to
traders, organizations and individuals via a registered email a code segment
for insertion into the online shopping website and displayed onscreen as a
“notified” sign. Upon choosing this sign, users shall be led to respective
notification information about traders, organizations and individuals on
e-commerce management portal. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
11. Changing, terminating notified information</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case there is a change to the information as defined in Clause 2, Article 53 of
the Decree 52/2013/NĐ-CP or the notified website is suspended, the website
owner shall make a written notice to the Ministry of Industry and Trade within
07 working days since such change or suspension of the website takes place.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Change or postponement of the notified information about the online shopping
website shall be done online via the account to access the system granted to
traders, organizations and individuals when carrying out the notification
according to the provisions set out in Article 9 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Time
limit for confirmation of change and postponement of notification is three
working days since receipt of adequate and accurate notification sent to the
Ministry of Industry and Trade by traders, organizations and individuals
according to the provisions set out in Clause 2 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
12. Regular updating of notification</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Once
a year since the receipt of confirmation of notification, traders,
organizations and individuals are responsible for updating notification by
accessing the e-commerce management portal and filling in the forms as
instructed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 10 working days since the obligations to update information are
performed, if traders, organizations and individuals fail to do the updating,
the Ministry of Industry and Trade shall issue a written warning via an account
registered by traders, organizations and individuals on the e-commerce
websites. Within 15 working days since dispatch of the written warning, if any
trader, organization or individual fails to give responses, the Ministry of
Industry and Trade shall postpone the notification information on the
e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. REGISTRATION FOR E-COMMERCE SERVICE WEBSITES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13. Registrants</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Registrants
mean traders or organizations operating in trade promotion or enterprise
support, having e-commerce websites providing at least one of the following
services:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="FR" style="mso-ansi-language: FR;">1. E-commerce exchange services</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="FR" style="mso-ansi-language: FR;">2. Online promotion services</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="FR" style="mso-ansi-language: FR;">3. Online auction services</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 14. Registration documents</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Registration form for e-commerce service websites (according to Form TMĐT-1 in
the Appendix enclosed herewith).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. An
authenticated copy of Establishment Decision (for organizations), Certificate
of Enterprise Registration or Investment Certificate (for traders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Plans
to provide services according to the provisions set out in Clause 3, Article 54
of the Decree No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Statute of management of e-commerce service websites comprises:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Subject matters as set out in Article 38 of the Decree No.52/2013/NĐ-CP;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Method and time limit for handling violations of the e-commerce service
websites upon detection. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Forms
of service contract or cooperation agreement between traders and organizations
that are in possession of e-commerce service websites and traders,
organizations and individuals who take part in the buying and selling of goods
and services on such websites.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
General trading conditions applied to the buying and selling of goods and
services on the website (if any)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. Process of registration</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Receipt and handling of the registration documents for e-commerce service
websites shall be done online by the Ministry of Industry and Trade on the
e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
declare information, traders and individuals should access the e-commerce
management portal and do the following steps:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 1:
Traders and organizations register for the account to access the system by
providing the following information:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Names
of traders and organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Business registration No. of traders or Establishment decision No. of
organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Areas
of business;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Addresses of traders and organizations' head offices;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Contact information</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 2:
Within three working days, traders, organizations or individuals shall receive
results from the Ministry of Industry and Trade via registered emails regarding
one of the following subject matters:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
registration information for an account is adequate, traders and organizations
shall be granted an account and continue Step 3:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
registration is rejected or supplements are required, traders and organizations
should carry out registration again or supplement the information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 3:
After being granted an account for access to the system, traders and
organizations shall carry out logging on, choose a feature “registration for
e-commerce service websites, fill in the forms as instructed and enclose
registration documents according to the provisions set out in Article 14 hereof
.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 4:
Within a period of seven working days, traders and organizations shall receive
responses from the Ministry of Industry and Trade via registered emails
regarding one of the following subject matters:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Confirmations that the documents are adequate and eligible and traders;
requests for traders and organizations to do Step 5;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Notice
the documents are inadequate or requests for supplements. In this case, traders
and organizations should return to Step 3 for declaration again or
supplementing the information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 5:
After receipt of the notice confirming adequacy and eligibility of the
documents, traders and organizations shall send to the Ministry of Industry and
Trade (Department of E-commerce and Information Technology) a complete
registration dossier (hard copy) according to the provisions set out in Article
14 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Traders and organizations shall be responsible for following up the handling of
the documents via emails or granted accounts to carry out updating and revising
the information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Within a period of 30 working days since receipt of request for supplements of
information in Step 4 as prescribed in Clause 2 of this Article, if traders and
organizations receive no responses, the documents shall be terminated and
registration should start again from the beginning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
16. Confirmation of registration</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Time
limit for confirmation of registration: 05 working days since receipt of full
and eligible registration documents (hard copy) sent directly or by post to the
Ministry of Industry and Trade (Department of E-commerce and Information
Technology) when the procedures of registration are completed according to the
provisions set out in Clause 2, Article 15 hereof. In case the documents (hard
copy) do not match the information declared online via the user account, the
Ministry of Industry and Trade shall make a written notice to traders and
organizations via registered emails for completion of the documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Upon
confirmation of the documents, the Ministry of Industry and Trade shall send to
traders and organizations via registered emails a code segment for insertion
into the e-commerce service websites and displayed on-screen as a
"registered" sign. Upon choosing this sign, users shall be led to
respective registration information about traders and organizations on
e-commerce management portal. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17. Amending and supplementing registered information</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case there is a change to the registered information concerning the websites
providing e-commerce services according to the provisions set out in Clause 1,
Article 56 of the Decree No. 52/2013/NĐ-CP, traders and organizations should
make a written notice to the Ministry of Industry and Trade within seven
working days since such change takes place.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
notification is done online via granted user account or sent by post to the
Ministry of Industry and Trade (Department of E-commerce and Information
Technology), enclosed with papers and documents proving such change (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within seven working days since receipt of adequate and accurate notification
from traders and organizations according to the provisions set out in Clause 2
hereof, the Ministry of Industry and Trade shall carry out confirmation of the
amended and supplemented information and send it back to traders and
organizations via granted user account; in case no confirmation is made,
reasons shall be stated.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
18. Postponement of registration</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Ministry of Industry and Trade has the right to terminate registration for
e-commerce service websites according to the provisions set out in Clause 3,
Article 56 of the Decree No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Traders and organizations should make a written notice to the Ministry of
Industry and Trade before seven working days upon suspension or transfer of
e-commerce websites for the postponement of registration. Such notification is
done online via granted user account or sent by post to the Ministry of
Industry and Trade (Department of E-commerce and Information Technology).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Traders and organizations’ e-commerce service websites shall be terminated in
the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Undertake prohibited acts in e-commerce activity according to the provisions
set out in Article 4 of the Decree No.52/2013/NĐ-CP;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Fail
to perform reporting obligations according to the provisions set out in Article
57 of the Decree No. 52/2013/NĐ-CP and continue to commit violations after
being warned.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Be
suspended from e-commerce activities according to decisions made by competent
authorities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Fail
to perform obligations as defined in Article 4 hereof and continue to commit
violations after being warned.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Information about terminated e-commerce service websites shall be publicized on
e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
19. Repeat registration for e-commerce service websites</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Upon
receipt of transfer of e-commerce service websites, traders and organizations
should register again according to the provisions set out in Article 5 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Time
limit for registration to traders and organizations is not permitted to exceed
30 days since the receipt of such transfer. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
E-commerce service websites with registration being terminated and subject to
the provisions set out in Points a, c, d, Clause 3 of Article 18 hereof shall
be allowed to carry out the registration again if meeting the following
conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Have
overcome breaches resulting in the postponement of registration or the time
limit for suspension of e-commerce operation according to the decisions made by
competent agencies is expired;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Have
met conditions for owning e-commerce service websites according to the
provisions set out in Article 54 of the Decree No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
20. Periodical reporting obligations of traders and organizations with
e-commerce service websites being already registered.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Before January 15 annually, traders and organizations building e-commerce
service websites should report statistical figures of the preceding year’s
performance to the Ministry of Industry and Trade.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Reporting shall be done online on the e-commerce management portal via user
accounts of traders and organizations or via written communication by post.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
serve the investigation and inspection carried out by regulatory agencies or to
clarify reflections from organizations or individuals according to the
provisions set out in Article 32 hereof, traders and organizations building
e-commerce service websites should explain and provide information concerning
activities of their websites as requested by the Ministry of Industry and
Trade.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
III</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>PROCEDURES FOR REGISTRATION FOR E-COMMERCE WEBSITE
RATING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
21. Subjects for registration</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Subjects
for registration for e-commerce website rating are individuals, organizations
that are established under Vietnamese Law and are one of the followings:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Trade
promotion or enterprise support organizations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Media
agencies, industry trade associations or consumer protection organizations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Traders that already register for e-commerce service industry and have
developed the operation to provide such services.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
22. Registration documents</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Registration form for e-commerce website rating (according to Form TMĐT-2 in
the Appendix enclosed herewith).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. An
authenticated copy of Establishment Decision (for organizations), Certificate
of Enterprise Registration or Investment Certificate (for traders)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">3. Plan
for e-commerce website rating comprise at least:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Official name of e-commerce website rating program</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Purpose of e-commerce website rating</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Explanations of experience and qualification appropriate for website rating;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Scope
of rating appropriate for scope of activity of traders and organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) Time
and frequency of rating</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Subjects or types of e-commerce websites for rating;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Criteria for rating an e-commerce website including criteria for completion of
notification or registration with the Ministry of Industry and Trade according
to the provisions set out in the Decree No. 52/2013/NĐ-CP;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Process and manner of e-commerce website rating</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Manner of organizing rating and selecting personnel to do the rating;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) A
designed "credit” sign shall be displayed on the rated e-commerce website;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
l) Plan
of surveillance of operation of the e-commerce websites displayed with a
‘credit’ sign.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
m)
Rights and obligations of the rating party and the party website of which is
rated</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23. Process of registration</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Receipt and handling of registration documents for e-commerce website rating
shall be done online by the Ministry of Industry and Trade on the e-commerce
management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
declare information, traders and organizations should access the e-commerce
management portal and do the following steps:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 1:
Traders and organizations register for a user account to access the system by
providing the following information:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Names
of traders and organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Business registration No. of traders or Establishment decision No. of
organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- Areas
of business;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Addresses of traders and organizations' head offices;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Contact information including telephone number, facsimile and emails.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 2:
Within a period of three working days, traders and organizations shall receive
results from the Ministry of Industry and Trade via registered emails regarding
one of the following subject matters:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If
registration information for an account is adequate, traders and organizations
shall be granted an account and continue Step 3:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
- If the
registration for an account is rejected or supplements are required, traders
and organizations should carry out registration again or supplement the
information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 3:
Traders and organizations shall log on, choose “registration for e-commerce
website rating” feature, fill in the forms as instructed and attached with
registration documents as prescribed in Article 22 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 4:
Within a period of 15 working days, traders and organizations shall receive
responses from the Ministry of Industry and Trade via registered emails
regarding one of the following subject matters:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Confirmations that the documents are adequate and eligible and traders and
organizations are requested to continue Step 5;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Notices that the documents are inadequate documents, or requests for
supplements. In this case, traders and organizations should return to Step 3
for declaration again or supplementing the information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Step 5:
After receipt of the notice confirming adequacy and eligibility of the
documents, traders and organizations shall send to the Ministry of Industry and
Trade (Department of E-commerce and Information Technology) a complete
registration dossier (hard copy) according to the provisions set out in Article
22 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Traders and organizations shall be responsible for following up the handling of
the documents via emails or granted user accounts to carry out updating and
revising the information as requested.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Within a period of 30 working days since receipt of request for supplements of
information in Step 4 as prescribed in Clause 2 of this Article, if traders and
organizations receive no responses, the registration documents shall be
terminated and registration should start again from the beginning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">Article
24. Confirmation of registration</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Time
limit for confirmation of registration: 07 working days since all eligible
registration documents (hard copy) is sent by post to the Ministry of Industry
and Trade (Department of E-commerce and Information Technology) according to
the provisions set out in Clause 2, Article 23 hereof. In case the documents
(hard copy) do not match the documents declared online, the Ministry of
Industry and Trade shall make a written notice to traders and organizations via
emails for completion of documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Upon
confirmation of registration, the Ministry of Industry and Trade shall make a
written notice of confirmation to traders and organizations via registered
emails and at the same time enter names of such traders and organizations on
the list of registered traders and organizations providing rating services on
the e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. After
registration is confirmed, credit sign of traders, organizations rating
e-commerce websites and a list of websites attached with this credit sign shall
be publicized on the e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25. Amending and supplementing registered information</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Traders and organizations rating e-commerce websites should notify amendment
and supplementation of registration information within 07 working days since
one of the following changes take place:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Names
of traders and organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Representatives of traders, organizations; people responsible for e-commerce
website rating;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Addresses of head offices or contact information;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Criteria and process of e-commerce website rating or other issues of the
e-commerce website rating plan as stipulated in Clause 3, Article 22 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Notification of amendment and addition of information shall be done online via
granted user accounts or by documents sent by post to the Ministry of Industry
and Trade (Department of E-commerce and Information Technology), attached with
papers and materials proving such change (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within seven working days since receipt of adequate and accurate notification
from traders and organizations according to the provisions set out in Clause 2
of this Article, the Ministry of Industry and Trade shall carry out
confirmation of the amended and supplemented information and send it back to
traders and organizations via granted user accounts; in case no confirmation is
made, reasons should be stated.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. Postponement of registration</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Ministry of Industry and Trade shall postpone registration to traders and
organizations rating e-commerce websites in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) As
proposed by such traders and organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Traders and organizations stop activities of e-commerce website rating; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Traders and organizations that have registered operation of website rating with
a regular and continuous frequency of rating but are not engaged in such
activity. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Traders and individuals rating e-commerce websites do not perform their
obligations according to the provisions set out in Clause 4, Article 61 of the
Decree No. 52/2013/NĐ-CP and continue offences after being warned.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Traders and individuals rating e-commerce websites are terminated do not
perform their obligations according to the provisions set out in Clause 2,
Article 61 of the Decree No. 52/2013/NĐ-CP and continue offences after being
warned.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
stopping operation of e-commerce websites, traders and organizations rating
e-commerce websites should make notification to the Ministry of Industry and
Trade before 15 working days for postponement of registration. Such
notification is done online via granted user accounts or by post to the
Ministry of Industry and Trade (Department of E-commerce and Information
Technology).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Upon
postponement of registration, the Ministry of Industry and Trade shall withdraw
names of traders and organizations from the list of registered e-commerce
website traders and organizations and at the same time remove credit signs and
the list of websites attached with this credit sign from the e-commerce
management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
27. Periodical reporting obligations of traders and organizations rating
e-commerce websites.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Before fifth day of each month, traders and organizations should update on the
e-commerce management portal the list of e-commerce websites attached with a
credit sign up to the end of the preceding month.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Before January 15 annually, traders and organizations rating e-commerce
websites should report performance of rating in the preceding year to the
Ministry of Industry and Trade via user accounts of traders and organizations
on the e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
serve the investigation and inspection carried out by regulatory agencies or to
clarify reported information from organizations or individuals according to the
provisions set out in Article 31 hereof, traders and organizations rating
e-commerce websites shall report and provide information about the websites
attached with credit signs at the request of the Ministry of Industry and
Trade.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IV</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>PUBLISHING INFORMATION ON E-COMMERCE MANAGEMENT
PORTAL.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
28. Publish a list of e-commerce websites already notified and registered</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. After
the procedures of notification and registration for e-commerce websites are
completed under this Circular and confirmed by the Ministry of Industry and
Trade, information of such websites shall be entered on the list of notified or
registered e-commerce websites for publication on the e-commerce management
portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Information to be published include such information as defined in Clause 2,
Article 65 of the Decree No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
an e-commerce service website is terminated or registration being postponed,
information about such website shall be removed from the list and shifted to
the mode of terminated websites or registration postponed, or entered on the
list of websites in breach of the law according to the provisions set out in
Article 30 hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
29. Publishing a list of traders and organizations rating e-commerce websites
with registration being fulfilled</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. After
traders and organizations rating e-commerce websites complete registration
procedures according to the provisions hereof and receive confirmations from
the Ministry of Industry and Trade, information of such traders and
organizations shall be entered on the list of registered traders and
organizations engaging in e-commerce website rating for publication on the
e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Information to be published include such information as defined in Clause 2,
Article 66 of the Decree No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Upon
termination or postponement of registration, information about traders and
individuals rating e-commerce websites shall be withdrawn from such list and
shifted to the mode of postponement of registration or entered on the list of
traders and organizations in breach of the law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30. Publishing a list of e-commerce websites in breach of the law</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Ministry of Industry and Trade shall publish on the e-commerce management
portal a list of e-commerce websites in breach of the law according to the
provisions set out in Article 4 of the Decree 52/2013/NĐ-CP and the provisions
on handling of administrative violations of e-commerce websites.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Information to be published includes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Names
of e-commerce websites;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Names
and information of traders, organizations and individuals owning the websites;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Violations committed by traders, organizations and individuals;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31. Receiving reported information and publishing a list of e-commerce websites
with violations being reported</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Ministry of Industry and Trade shall receive reported information from
organizations and individuals on the e-commerce management portal about the
following acts:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Violate the provisions on notification and registration for e-commerce
websites;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Violate the provisions on contracting in e-commerce as set out in the Decree
52/2013/NĐ-CP;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Violate the provisions on responsibilities of owners of online shopping
websites or e-commerce service webistes as set out in the Decree
No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Violate the provisions on personnel information protection and payment safety
in e-commerce as set out in the Decree No.52/2013/NĐ-CP;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Other violations as set out in Article 4 of the Decree No.52/2013/NĐ-CP.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">2.
Organizations and individuals making reports online on the e-commerce
management portal should provide the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Full
name, ID No., residence address, telephone number and emails of persons that
make comments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Addresses of e-commerce websites where acts reported on take places;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Acts
reported on;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Summary of reported information;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Documents and evidence proving violations (if any)</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within a period of 5 working days, traders and individuals that make critical
reports shall receive responses from the Ministry of Industry and Trade via
granted emails regarding one of the following subject matters:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Confirmations that reported information is adequate and eligible and included
in the number of reports according to the provisions as set out in Point a,
Clause 4 hereof;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
-
Notices that reported information is inadequate, or requests for supplements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Publication of reported information about an e-commerce website on the
e-commerce management portal shall be done as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Any
e-commerce website being reported more than 5 (five) times by different
organizations and individuals on one or more acts as prescribed in Clause 1 of
this Article shall receive written requests from the Ministry of Industry and
Trade for the explanation of such reported information.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) After
10 working days since receipt of such requests from the Ministry of Industry
and Trade, if traders, organizations and individuals fail to respond or provide
explanation of the reported information, their websites shall be included in
the list of e-commerce websites being reported on and may incur penalties under
the law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
V</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>EXECUTION PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32. Responsibilities for execution</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Minister of Industry and Trade shall assign the Department of E-commerce and Information
Technology to carry out procedures of notification and registration for
e-commerce websites, e-commerce website rating and publication on the
e-commerce management portal according to the provisions hereof.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Agencies and organizations affiliated to the Ministry of Industry and Trade
shall be responsible for coordinating and participating in state management of
e-commerce activities within their jurisdiction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Services of Industry and Trade of central-affiliated provinces and cities within
their jurisdiction shall be responsible for collaborating with the Department
of E-commerce and Information Technology on examining and vertifying
notification and registration information; following up and publishing
information on the e-commerce management portal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
33. Effect</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. This
Circular takes effect since January 20, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. This
Circular shall replace the Circular 12/2013/TT-BCT dated June 20, 2013 of the
Ministry of Industry and Trade defining procedures of notification,
registration and publication of e-commerce website related information.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Traders, organizations and individuals that executed the notification and
registration according to the provisions set out in the Circular
No.12/2013/TT-BCT should make additions of information to comply with the
provisions hereof within 90 days since the Circular comes into force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Difficulties that arise during the implementation of this Circular should be
reported to the Ministry of Industry and Trade for consideration and
handling./.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
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<br /></div>
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<b>PP
THE MINISTER<br />
DEPUTY MINISTER<br />
<br />
<br />
<br />
<br />
Trần Tuấn Anh</b></div>
</td>
</tr>
</tbody></table>
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<br /></div>
Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-7854658301322086128.post-89296195706393287702014-11-26T23:58:00.000-08:002021-07-02T23:57:49.724-07:00VIETNAM ENTERPRISE LAW 2014<!--[if gte mso 9]><xml>
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<b><span style="color: black;">NATIONAL ASSEMBLY<br />
-------</span></b></div>
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<b><span style="color: black;">SOCIALIST REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness <br />
---------------</span></b></div>
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<span style="color: black;">Law No. 68/2014/QH13</span></div>
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<i><span style="color: black;">Hanoi, November 26, 2014</span></i></div>
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<b><span style="color: black;">LAW</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">ON ENTERPRISES</span><br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">Pursuant to Constitution of Socialist Republic of Vietnam;</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">The National Assembly promulgates the Law on enterprises.</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter I</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">GENERAL PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 1. Scope</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law deals with the establishment, organization,
restructuring, dissolution, and relevant activities of enterprises, including
limited liability companies, joint-stock companies, partnerships, private
companies, and groups of enterprises. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 2. Regulated entities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies, organizations, and individuals involved in the
establishment, organization, restructuring, dissolution, and relevant activities
of enterprises. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 3. Application of the Law on Enterprises and
specialized laws</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If specialized laws contain regulations on establishment,
organization, restructuring, dissolution, and relevant activities of
enterprises, such regulations shall apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 4. Interpretation of terms</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In this Law, the terms below are construed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. <i>Foreigner </i>means any person who does not have
Vietnamese nationality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. <i>Shareholder</i> means any individual or organization
that owns at least a share of a joint-stock company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">Founding shareholder </span></i><span style="color: black;">means
any shareholder that owns at least an ordinary share and whose signature is on
the list of founding shareholders of the joint-stock company. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. <i>Dividend </i>means a net profit paid to each share in
cash or other assets from the residual profit of the joint-stock company after
all financial obligations are fulfilled.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. <i>Limited liability companies </i>include single-member
limited liability companies and multi-member limited liability companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. <i>National business registration portal</i> means a
website used for online business registration and access of information about
business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. <i>National Enterprise Registration Database </i>means a
collection of data about business registration nationwide.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. <i>Enterprise </i>means an organization that has its own
name, assets, office, and is registered in accordance with law to do business. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. <i>State-owned company </i>means any enterprise of which
100% charter capital is held by the State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. <i>Vietnamese company</i> means any enterprise that is
established or registered under Vietnam’s law and has its headquarter located
in Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. <i>Permanent residence </i>means the address of the
organization’s headquarter or address of the individual’s permanent residence,
workplace, or another location that is registered by such person with the
enterprise as contact.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. <i>Market price of a stake or share </i>means the
highest price on the market on the previous day, the price agreed between the
seller and the buyer, or the price determined by a professional valuation
organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. <i>Certificate of Business registration </i>means a
paper or electronic file issued by the business registration authority to the
enterprise which contains information about business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. <i>Capital contribution</i> means the contribution of
assets to form the company’s charter capital. Capital contribution is either
contribution of capital to establish a new enterprise or contribution of
additional capital to an existing enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. <i>National business registration information system </i>comprises
the National Enterprise Registration Database, national business registration
portal, and the system infrastructure.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">15. <i>Valid application </i>means an application that
contains adequate documents as prescribed in this Law, and information on which
are declared sufficiently as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">16. <i>Business</i> means the continuous execution of one,
some, or all of stages of the investment process such as manufacturing, selling
products or services on the market to earn profit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">17. <i>Related person </i>means any organization or
individual that has a direct or indirect relationship with the enterprise,
including the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The parent company, the manager of the parent company,
and the person competent to designate such manager are related persons of
subsidiaries in the same group;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Subsidiaries are related person of the parent company in
the same group;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The person or a group of people who can influence the
decision making and operation of the enterprise via a managerial body;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The enterprise manager;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Spouse, parents, adoptive parents, children, adopted
children, brothers-in-law, sisters-in-law of the enterprise manager or the
members/partners/shareholders who have the controlling stake or shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Any person authorized to represent one of the persons or
companies mentioned in Points a, b, c, d, and dd of this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) The enterprise in which the persons or companies
mentioned in Points a, b, c, d, dd, e, and h of this Clause have enough holding
to influence the decision making of the managerial bodies of such enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) A group of people who have an agreement to acquire
stakes, shares, or interests of the company to have influence over the decision
making of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">18. <i>Enterprise managers</i> is the manager of the
company or manager of private company, who is either an owner of a private
company, a general partner, the Chairpersons of the Board of members, a member
of the Board of members, the company's President, the Chairperson of the Board
of Directors, a member of the Board of Directors, the Director/General
Director, or a person holding another managerial position who is entitled to
enter into the company’s transactions on behalf of the company according to the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">19. <i>Founder </i>means any organization or individual that
establishes or contributes capital to establish an enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">20. <i>Foreign investor</i> means any organization or
individual that is defined as a foreign investor according to the Law on
Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">21. <i>Stake</i> means the total value of assets that a
member/partner contributes or promises to contribute to a limited liability
company or partnership. Stake holding means the ratio of a member/partner’s
stake to charter capital of the limited liability company or partnership.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">22. <i>Public services/products</i> are services/products
necessary for life and socio-economic conditions of the country or communities
of certain areas that the State must provide to ensure common interests or
National defense and security; the investment in manufacturing and supply of
such services/products under market mechanism is not likely to be recouped.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">23. <i>Company member</i> means any individual or
organization that holds part or all of charter capital of a limited liability
company or partnership.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">24. <i>Members of a partnership </i>include general partners
and capital contributors</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">25. <i>Enterprise restructuring </i>is either a total
division, partial division, consolidation, acquisition of an enterprise, or
conversion of the type of business entity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">26. <i>Foreign organization </i>means any organization that
is established overseas under another country’s law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">27. <i>Foreign investors’ holding </i>means the total
holding of voting capital of all foreign investors in a Vietnamese company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">28. <i>Voting capital means </i>the stake or shares under
the ownership of a person who has the right to vote on the issues within the
competence to decide the Board of members or the General Meeting of
Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">29. <i>Charter capital </i>means the total value of assets
that are contributed or promised to be contributed by members/partners when establishing
a limited liability company or partnership; or the total face value of shares
that are sold or registered when establishing a joint-stock company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 5. State assurance about enterprises and owners of
enterprises</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State recognizes the continued existence and
development of types of business entities defined in this Law; ensures the
legal equality of enterprises regardless of their forms and economic sectors;
and acknowledges the legitimate profitability of business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State recognizes and protects the ownership of
assets, capital, income, other lawful rights and interests of enterprises and
owners of enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Legitimate assets and capital of enterprises and
enterprise owners shall not be nationalized and shall not be administratively
confiscated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall purchase or requisition enterprises’ assets
for reasons of National defense and security, national interests, state of
emergency, natural disaster response, and pay enterprises according to market
prices at such times. The payment or compensation must ensure enterprises’
interests without discrimination between types of business entities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 6. Political organizations and socio-political
organizations within enterprises </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Political organizations and socio-political
organizations within enterprises shall operate in accordance with Constitution,
law, and the organization’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Enterprises must not obstruct the establishment of
intramural political organizations or socio-political organizations and must
not obstruct employees to participate in such organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 7. Rights of enterprises</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Engage in the business lines that are not prohibited by
law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Exercise business autonomy; decide on organizational
structure, business lines, and location; change the scale and business lines.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Decide on the method of raising and using capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Find markets, customers, and sign contracts proactively.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Engage in export and import.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Hire employees to serve the business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Apply science and technologies to improve business
efficiency and competitiveness.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Own, use, and dispose of assets of the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Refuse to provide resources against the law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Lodge complaints and denunciations in accordance with
regulations of law on complaints and denunciations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Participating in proceedings in accordance with laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Other rights prescribed by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 8. Obligations of enterprises</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Satisfy the conditions when engaging in the business
lines subject to business conditions as prescribed by the Law on Investment;
maintain the fulfillment of such conditions throughout the business operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Do accounting, make and submit truthful financial
statements in a timely manner according to regulations of law on accounting and
statistics.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Declare, pay taxes and fulfill other financial
obligation as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Ensure the lawful rights and interests of employees
according to regulations of law on employment; do not show discriminatory
behaviors or insult employees in the enterprise; do not employ children and
forced labour; provide support for and enable employees to have professional
training; buy social insurance, unemployment insurance, health insurance, and
other types of insurance for employees. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Ensure and take responsibility for quality of
goods/services according to standards prescribed by law or registered/announced
standards.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Fulfill obligations pertaining to business registration,
changes of business registration information, disclosure of information about
the enterprise establishment and operation, and other obligations prescribed in
this Law and relevant laws. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Take responsibility for the truthfulness and accuracy of
information in the application for business registration and reports; rectify
incorrect information.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Comply with regulations of law on national defense and
security, social order and safety, gender equality, protection of natural
resources, the environment, historic sites and natural monuments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Exercise the obligations pertaining to business ethics to
protect the lawful rights and interests of customers and consumers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 9. Rights and obligations of enterprises providing
public services/products </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The rights and obligations specified in Article 7,
Article 8, and relevant regulations of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Get reimbursed for the costs in accordance with
regulations of law on bidding, or collect service charges in accordance with
regulations of competent authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Provide products/services for a period of time
sufficient to recoup investment and earn a reasonable amount of profit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Provide products/services according to agreed quantity,
quality, and time limits at the prices or charges decided by competent
authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Ensure equitability and equally convenience of
customers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Take legal responsibility for the quantity, quality,
conditions, prices/charges of the products/services provided.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 10. Criteria, rights and obligations of social
enterprises </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every social enterprise must satisfy the following
criteria:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise is registered in accordance with this
Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enterprise's objective is to resolve social,
environmental problems, or to serve public interests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) At least 51% of annual profit is used for reinvestment
in order to serve the social, environmental purposes as registered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Apart from the rights and obligations of enterprises
prescribed in this Law, social enterprises also have the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Maintain the objectives and conditions prescribed in
Point b and Point c Clause 1 of this Article throughout the operation; any
operating enterprise that wishes to convert into a social enterprise, and any
social enterprise that wishes to stop operating as a social enterprise shall
notify the competent authority to complete necessary procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Owners and managers of social enterprises shall be
enabled to obtain licenses and relevant certificates as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Seek and receive sponsorships from other individuals,
enterprises, non-governmental organizations, other Vietnamese and foreign
organizations to cover administrative expense and operating costs of the
enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Do not use the sponsorships for purposes other than
covering administrative expense and operating costs or resolving social,
environmental issues registered by the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Submit annual reports on the enterprise’s operation to
the competent authority when receiving incentives or support.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The State shall introduce policies to encourage,
support, and boosts the development of social enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 11. Retention of enterprise’s documents </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Depending on the form, the enterprise must retain the
following documents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company’s charter; internal rules and regulations;
member register or shareholder register;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Certificate of industrial property rights; Certificate
of product quality registration; other licenses and certificates;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Documents proving the company’s ownership of its assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Minutes of meetings of the Board of members, the General
Meeting of Shareholders, the Board of Directors; the enterprise’s decisions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The prospectus for securities issuance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Reports made by the Control Board; conclusions of
inspection authorities; conclusions of audit organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Accounting books, accounting documents, and annual
financial statements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The documents mentioned in Clause 1 of this Article must
be kept at the headquarter or another location prescribed in the company’s
charter. The retention duration shall comply with relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 12. Reporting changes to information about the
enterprise's manager</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The enterprise must notify the business registration
authority of the changes to the name, address, nationality, ID number, passport
number or other ID papers of the following persons within 05 days from the day
on which such changes are made: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Members of the Board of Directors of the joint-stock
company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Members of the Control Board or controllers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Director or General Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 13. Legal representative</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The legal representative of an enterprise is the
individual that exercises the rights and fulfills the obligations on when
making transactions on behalf of the enterprise, represents the enterprise as
the plaintiff, defendant, and person with relevant interests and duties before
the arbitral tribunal, the court, exercises other rights and fulfills other
obligations as prescribed by law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A limited liability company or joint-stock company may
have one or multiple legal representatives. The quantity, titles, rights and
obligations of legal representative of the enterprise shall be specified in the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. There must always be at least one legal representative
that resides in Vietnam. If the enterprise has only one legal representative,
such person must resides in Vietnam and authorizes another person in writing to
perform the legal representative’s right and obligations when leaving Vietnam.
In this case, the legal representative is still responsible for the performance
of delegated rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case the legal representative does not return to
Vietnam at the end of the authorization period and does not give another
authorization:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The authorized person of the private company shall keep
performing the legal representative’s rights and obligations within the scope
of authorization until the legal representative goes back to work at the
enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The authorized person of the limited liability company,
joint-stock company, or partnership shall keep performing the legal representative’s
rights and obligations within the scope of authorization until the legal
representative goes back to work at the enterprise, or until the company owner,
the Board of members, or the Board of Directors decides to designate another
person as the legal representative of the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">5.
If the enterprise has only one legal representative and such person is not
present in Vietnam for more than 30 days without authorizing another person to
act as the legal representative, or such person is dead, missing, detained,
sentenced to imprisonment, or legally incompetent, then the company owner, the
Board of members, or the Board of Directors shall designate another person as
the legal representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. With regard to a limited liability company with two members,
if the member who is the legal representative of the company is detained or
sentenced to imprisonment, makes a getaway, is missing or <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally
incompetent</span>, or is banned from practicing by the court for smuggling,
producing counterfeits, running illegal businesses, tax evasion, fraud, or
another crime defined by Criminal Code, the other member is naturally the
company’s legal representative until the Board of members makes a decision on
company’s legal representatives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. In some special cases, the Court is entitled to appoint
the legal representative during the proceedings.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 14. Responsibilities of the enterprise’s legal
representative</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The enterprise’s legal representative has the following
responsibilities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Perform the given rights and obligations in a truthful,
careful manner to ensure the enterprise’s lawful interests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Act in the best interest of the enterprise; do not use
information, secrets, business opportunities of the enterprise; do not misuse
the position, power, or property of the enterprise for self-seeking purposes or
serving the interest of other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Notify the enterprise of the representative and his/her
related persons owning or having the controlling stake or shares in other
enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The legal representative of the enterprise is personally
responsible for the damage caused by his/her violations against the obligations
mentioned in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 15. Authorized representatives of owners, members,
shareholders being organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The authorized representatives of owners, members,
shareholders being organizations must be individuals authorized in writing to
perform their rights and obligations prescribed in this Law on behalf of such
owners, members, shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Unless otherwise prescribed by the company’s charter,
the authorized representative shall be appointed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A multi-member limited liability company that holds at
least 35% of charter capital may appoint up to 03 representatives;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A joint-stock company that holds at least 10% of
ordinary shares may appoint up to 03 representatives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the owner, member, or shareholder being an
organization appoints multiple authorized representatives, the stake/shares of
each representative must be determined. If the owner, member, or shareholder
fails to determine the stake/shares of each authorized representative, the
stake/shares shall be split equally among the representatives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Authorized representatives must be appointed in writing;
the appointment of authorized representative must be notified to the company
and is only effective when the company receives the notification. The letter of
authorization must contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Full name, enterprise identification number, address of
the headquarter of the owner, member, shareholder;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The quantity of authorized representatives and their
corresponding holding of shares/stake;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Full name, permanent residence, nationality, ID number,
passport number of each authorized representative;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The duration of authorization of each representative,
including the beginning date;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Full names, signatures of legal representatives,
owners, members, shareholders, and authorized representatives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Authorized representatives must satisfy the conditions
below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The authorized representative is legally competent;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The authorized representative is not prohibited from
establishing and managing enterprises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Members, shareholders being companies of whom >50% of
charter capital is held by the State in the form of stake or shares must not
appoint their spouses, parents, adoptive parents, children, adopted children,
siblings of the manager or the person competent to appoint the company manager
as authorized representatives of other companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The authorized representative satisfies other conditions
prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 16. Responsibilities of authorized representative
of owners, members, shareholders being organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The authorized representatives of owners, members,
shareholders being organizations shall perform the rights and obligations of
owners, members, and shareholders on their behalf at the Board of members or
the General Meeting of Shareholders in accordance with this Law. All
restrictions imposed by owners, members, shareholders upon the authorized
representative’s performance of the rights and obligations of being owners,
members, and shareholders shall not apply to any third party.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Authorized representatives must attend every meeting of
the Board of members or the General Meeting of Shareholders; perform given
rights and obligations in a truthful and careful manner to protect the lawful
interests of the authorizing owners, members and shareholders</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Authorized representatives are responsible to owners,
members, shareholders being organizations for failure to fulfill the
obligations prescribed in this Article. The authorizing owners, members, and
shareholders are responsible to the third party for the responsibility
pertaining the rights and obligations performed by the authorized
representatives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 17. Prohibited acts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Issuing or refusing to issue the Certificate of Business
registration; requesting business founders to submit additional documents
against this Law; delaying, obstructing, harassing business founders or
enterprises’ operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Obstructing owners, members, shareholders of enterprises
performing the obligations and rights prescribed in this Law and the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Doing business as an enterprise without registration;
carrying on doing business after the Certificate of Business registration has
been revoked.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Providing untruthful information in the application for
enterprise registration or application for adjustments to business
registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Declaring false charter capital; failure to contribute
sufficient charter capital as registered; deliberately determining inaccurate
values of contributed assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Engaging in prohibited business lines; engaging in
business lines subject to conditions without satisfying all of the conditions
as prescribed in the Law on Investment, or failing to maintain fulfillment of
such conditions throughout the business operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Money laundering, fraud.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter II</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">ENTERPRISE ESTABLISHMENT </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 18. The right to establish enterprises, contribute
capital, purchase shares/stakes, and manage enterprises</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every organization and individual is entitled to
establish and manage enterprises in Vietnam in accordance with this Law, except
for the cases in Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The following entities are not permitted to establish
and manage enterprises in Vietnam:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Government agencies, armed force units using state-owned
property to establish enterprises for self-seeking purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Officials and civil servants defined by regulations of
law on officials and civil servants;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Commissioned officers, non-commissioned officers,
workers and civil servants working at units of the army; commissioned officers,
non-commissioned officers working at police units, except for those appointed
as authorized representatives to manage state capital contributed to other
enterprises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Executive officers of state-owned companies, except for
those appointed as authorized representatives to manage state capital
contributed to other enterprises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Minors; people that are legally incompetent;
organizations without legal status;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Any person facing criminal prosecution, serving a prison
sentence, undergoing drug rehabilitation, sent to a reform school; or banned
from doing business, holding a certain title or doing a certain job by the
court; and other cases prescribed by regulations of law on bankruptcy and
anti-corruption.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The applicant for enterprise registration must submit the
criminal record to the business registration authority at its request.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Every organization and individual is entitled to
contribute capital, buy shares/stakes in joint-stock companies, limited
liability companies, and partnerships in accordance with this Law, except in
the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Government agencies, armed force units using state-owned
property to establish enterprises for self-seeking purposes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The entities banned prohibited from contributing capital
to enterprises as prescribed by regulations of law on officials and civil
servants.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Self-seeking purpose mentioned in Point a Clause 2 and
Point a Clause 3 of this Article means the use of income, in any shape or form,
earned from doing business, capital contribution, purchase of shares/stakes for
any of the purposes below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The income is distributed, in any shape or form, among
some or all of the persons mentioned in Point b and Point c Clause 2 of this
Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The income is used to increase the budget of the
organization/unit against regulations of law on government budget;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The income is added to a fund serving private interests
of the organization/unit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 19. Contracts prior to business registration </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The founder of the enterprise may sign contracts serving
the establishment and operation of the enterprise before and during the process
of business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the enterprise establishment is permitted, the
enterprise shall keep performing the duties and rights under the concluded
contracts, unless otherwise agreed by the parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the enterprise registration is not granted, the
person who enters into the contract prescribed in Clause 1 of this Article
shall take responsibility, or the founder of the enterprise shall take joint
responsibility for the implementation of the contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 20. Application for registration of a private
company </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An application form for business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Copies of the ID card or other ID papers of the owner of
the private company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 21. Application for registration of a partnership</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An application form for business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A list of partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Copies of the ID card or other ID papers of the
partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. A copy of the Certificate of Investment registration of
the foreign investors as prescribed by the Law on Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 22. Application for registration of a limited
liability company</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An application form for business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A list of members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Copies of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Copies of the ID card or other ID papers of members
being individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decision on Establishment, Certificate of Business
registration, or an equivalent document of the organization and the letter of
authorization; the ID card or other ID papers of the authorized representatives
of members being organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If a member is a foreign organization, the copy of the
Certificate of Business registration or an equivalent document must be
consularly legalized.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Certificate of Investment registration of the
foreign investors as prescribed by the Law on Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 23. Application for registration of a joint-stock
company</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An application form for business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A list of founding shareholders and shareholders being
foreign investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Copies of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Copies of the ID card or other ID papers of founding
shareholders and foreign investors being individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decision on Establishment, Certificate of Business
registration, or an equivalent document of the organization and the letter of
authorization; the ID card or other ID papers of the authorized representatives
of founding shareholders and foreign investors being organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If shareholders are foreign organizations, the copy of the
Certificate of Business registration or an equivalent document must be
consularly legalized.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Certificate of Investment registration of the
foreign investors as prescribed by the Law on Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 24. Contents of the application form for business
registration</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Name of the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Address of the enterprise’s headquarter; phone number,
tax number, and email address (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Business lines.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Charter capital; capital invested by the owner of the
private company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Types of shares, face value of each type of shares and
total authorized shares of each type if the enterprise is a joint-stock
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Tax registration information </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Number of employees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Full name, signature, permanent residence, nationality,
number of the ID card, passport, or another ID paper of the owner if the
enterprise is a private company, or those of the partners if the enterprise is
a partnership.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Full name, signature, permanent residence, nationality,
number of the ID card, passport, or another ID paper of the legal
representative if the enterprise is a limited liability company or joint-stock
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 25. The company’s charter.</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company’s charter consists of the charter upon
registration and amendments made to the charter throughout the enterprise’s
operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Main contents of the company’s charter:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, address of the headquarter of the enterprise;
names, addresses of its branches and representative office (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Business lines;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Charter capital; total shares, types of shares, and
nominal values of each type of shares if the enterprise is a joint-stock
company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full names, addresses, nationalities, and other
information of general partners if the enterprise is a partnership; of the
owners or members if the enterprise is a limited liability company; of founding
shareholders if the enterprise is a joint-stock company; stakes of each member
if the enterprise is a limited liability company or partnership; the quantity
of shares, types of shares, and nominal value of each type of the founding
shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Rights and obligations of members/partners if the
enterprise is a limited liability company/partnership; of shareholders if the
enterprise is a joint-stock company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Organizational structure;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) The legal representative if the enterprise is a limited
liability company or a joint-stock company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Method for ratifying the enterprise’s decisions; rules
for resolution of internal dispute;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Bases and methods for determination of wages and bonus
for managers and controllers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Cases in which a member is entitled to request the
enterprise to buy his/her stake (if the enterprise is a limited liability
company) or shares (if the enterprise is a joint-stock company);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Rules for distribution of post-tax profit and handling
of business loss;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Cases of dissolution; procedures for dissolution and
asset liquidation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) Rules for making amendments to the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When applying for business registration, the charter
must bear the full names and signatures of the following persons:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) General partners if the enterprise is a partnership;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enterprise’s owner being an individual or the legal
representative of the enterprise’s owner being an organization (if the
enterprise is a single-member limited liability company);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Members being individuals or legal representatives or
authorized representatives of the members who are organizations (if the
enterprise is a multi-member limited liability company);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Founding shareholders being individuals and legal
representative or authorized representative of founding shareholders being
organizations if the enterprise is a joint-stock company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The amended charter must bear the full names and
signatures of the following persons:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The President of the Member assembly if the enterprise
is a partnership;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The owner, legal representative of the owner, or the
legal representative if the enterprise is a single-member limited liability
company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The legal representative if the enterprise is a
multi-member limited liability company or joint-stock company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 26. List of members of a limited liability company,
general partners of a partnership, founding shareholders of a joint-stock
company </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The list of members of a limited liability company, general
partners of a partnership, founding shareholders of a joint-stock company must
have the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Full names, signatures, addresses, nationalities,
permanent residence, and other information about members/general partners being
individuals if the enterprise is a limited liability company or partnership; of
founding shareholders and foreign investors being individuals if the enterprise
is a joint-stock company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Names, enterprise identification number, and addresses
of members/general partners being organizations if the enterprise is a limited
liability company or partnership; of founding shareholders and foreign
investors being organizations if the enterprise is a joint-stock company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Full names, signatures, addresses, nationalities,
permanent residences of authorized representatives or legal representatives of
members being organizations if the enterprise is a limited liability company;
of founding shareholders and foreign investors being organizations if the
enterprise is a joint-stock company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Stakes, types, quantity and value of each type of
contributed assets, time limit for making capital contribution of each
member/general partner if the enterprise is a limited liability company or
partnership; quantity of shares, types of shares, types, quantity and value of
each type of assets contributed by each founding shareholders and shareholders
being foreign investors if the enterprise is a joint-stock company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 27. Procedures for business registration </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The founder of the enterprise or an authorized person
shall submit the application for enterprise registration prescribed in this Law
to the business registration authority</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The business registration authority shall consider the
legitimacy of the application for enterprise registration and issue the
Certificate of Business registration within 03 working days from the day on
which the application is received. If the application is rejected, a written
notification must be sent to the founder. The notification must provide
explanation and necessary adjustments or additions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall specify the procedures and
documents for business registration, cooperation among regulatory bodies in
issuance of Certificate of Business registration, employment registration,
social insurance, and online business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28. Issuance of the Certificate of Business
registration</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The enterprise shall be granted the Certificate of
Business registration when the following conditions are satisfied:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The registered business lines are not banned;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enterprise’s name is conformable with regulations in
Articles 38, 39, 40, and 42 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The application for business registration is
satisfactory;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The fee for enterprise registration is fully paid as
prescribed by regulations of law on fees and charges.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the Certificate of Business registration is lost or
damaged or otherwise destroyed, the enterprise shall have it reissued and pay
fees as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29. Contents of the Certificate of Business
registration</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Name and identification number of the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Address of the enterprise’s headquarter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Full name, signature, permanent residence, nationality,
number of the ID card, passport, or another ID paper of the legal
representative if the enterprise is a limited liability company or joint-stock
company; or general partners if the enterprise is a partnership; of the owner
if the enterprise is a private company; full names, permanent residences,
nationalities, ID/passport numbers of members being individuals, or names,
enterprise identification numbers and addresses of headquarters of members
being organizations if the enterprise is a limited liability company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Charter capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 30. Enterprise identification number</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Enterprise identification number is a series of number
created by the National Business Registration Information System which is
issued to the enterprise when it is established and written on the Certificate
of Business registration. Each enterprise has a sole enterprise identification
number and it shall not be issued to any other enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The enterprise identification number is used when
fulfilling tax obligations, following administrative procedures, and performing
other rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 31. Registration of changes to the Certificate of
Business registration</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The enterprise must register with the business
registration authority when contents of its Certificate of Business
registration are changed as prescribed in Article 29 of Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The legal representative of the enterprise must register
the changes to the Certificate of Business registration within 10 days from the
day on which such changes are made.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The business registration authority shall consider the
legitimacy of the documents and issue a new Certificate of Business
registration within 03 working days from the day on which the application is
received. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">If the application is rejected, a written notification must be
sent to the applicant.</span> The notification must provide explanation and
necessary adjustments or additions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Changes to the Certificate of Business registration
according to a decision of the court or arbitration shall be registered
following the procedures below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The applicant for changes to the Certificate of Business
registration shall submit the application to the business registration
authority within 15 working days from the effective date of the judgment or
decision. The application must be enclosed with a copy of the effective
judgment or decision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The business registration authority shall consider and
issue a new Certificate of Business registration according to the effective
judgment or decision within 03 working days from the day on which the
application is received. If the application is rejected, a written notification
must be sent to the applicant. The notification must provide explanation and
necessary adjustments and additions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32. Notification of changes to the business
registration information</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The enterprise must notify the business registration
authority when making any of the changes below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Changing the business lines;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Changing the founding shareholders if the enterprise is
a joint-stock company and shareholders being foreign investors, unless the
enterprise is a listed company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Making other changes to the application for enterprise
registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The legal representative of the enterprise shall notify
changes to business registration information within 10 days from the day on
which such changes are made.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The company must send a written notification to the
business registration authority of the administration division where the
enterprise’s headquarter is located from the day on which shareholders being
foreign investors, whose names are in the enterprise’s shareholder register,
are changed. The notification must specify:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name, enterprise identification number,
address of the headquarter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) With regard to shareholders being foreign investors who
transfer their shares (the transferors): Names and addresses of foreign
shareholders being organizations; full name, nationalities, addresses of
shareholders being individuals; their holdings and quantity of shares, types of
shares; quantity and types of transferred shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) With regard to shareholders being foreign investors who
receive shares transfer (the transferees): Names and addresses of foreign
shareholders being organizations; full name, nationalities, addresses of
shareholders being individuals; quantity and types of shares received; quantity
of shares and corresponding holdings in the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full name and signature of the company’s legal
representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The business registration authority shall consider the
legitimacy of the documents and change business registration information within
03 working days from the day on which the notification is received. If the
changes are rejected, a written notification must be sent to the applicant. The
notification must provide explanation and necessary adjustments and additions
(if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Changes to business registration information according
to a decision of the court or arbitration shall be registered following the
procedures below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The applicant for changes to business registration
information shall submit the notification of changes to a competent business
registration authority within 10 working days from the effective date of the
judgment or decision. The notification must be enclosed with a copy of the
effective judgment or decision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The business registration authority shall consider and
change the business registration information according to the effective
judgment or decision within 03 working days from the day on which the
notification is received. If the changes are rejected, a written notification
must be sent to the requester. The notification must provide explanation and
necessary adjustments and additions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 33. Announcing business registration information</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. After being granted the Certificate of Business
registration, the enterprise must make an announcement on the National Business
Registration Portal and pay the fee as prescribed. The announcement shall
contain the information on the Certificate of Business registration and the
following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The business lines;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A list of founding shareholders and shareholders being
foreign investors if the enterprise is a joint-stock company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If business registration information is changed, the
changes must be announced on National Business Registration Portal by the
deadline prescribed in Clause 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Announcement of the information prescribed in Clause 1
and Clause 2 of this Article must be announced within 30 days from the day on
which it is disclosed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 34. Provision of business registration information</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within 05 working days from the day on which the
Certificate of Business registration is issued or business registration
information is changed, the business registration authority shall send the
business registration information or the changes to business registration
information to the tax authority, statistical agency, labor authority, and
social insurance authority; periodically send business registration information
and changes to business registration information to another regulatory body of
the same level, the People’s Committee of the district where the enterprise’s
headquarter is located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Every organization or individual is entitled to request
business registration authorities to provide information that must be announced
by enterprises as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Business registration authorities must provide
information sufficiently and in a timely manner as prescribed in Clause 2 of
this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 35. Contributed assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contributed assets may be Vietnam Dong (VND), convertible
foreign currencies, gold, value rights to use land, value of intellectual
property rights, technologies, technical secrets, and other assets that can be
assessed in VND.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Intellectual property rights contributed as capital
include copyrights and relevant rights, industrial property rights, plant
variety rights, and other intellectual property rights prescribed by
regulations of law on intellectual property. Only the organizations and
individuals who are legitimate owners of the aforementioned rights may
contribute such assets as capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36. Contributed assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Members of limited liability companies, general partners
of partnerships, and shareholders of joint-stock companies must transfer the
right to ownership of assets contributed as capital as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) If asset ownership registration is mandatory or the
asset is land use right, the capital contributor must follow procedures for
transferring the ownership of such asset or land use right to the company at a
competent authority.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The transfer of ownership of contributed assets shall not
incur registration fee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If asset ownership registration is not mandatory, the
capital contribution shall be recorded in writing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The transfer record must specify the name and headquarter
address of the company; Full name, permanent residence, ID/passport number,
establishment decision number or registration number of the contributor; the
types and quantity of assets contributed; total value of contributed assets and
ratio of contributed assets to the company’s charter capital; the date of
transfer; signatures of the contributor or the contributor's authorized
representative and the legal representative of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Shares or stakes in the form of assets other than VND,
convertible foreign currency, and gold are considered transferred after the
legal ownership of such assets is transferred to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contributed assets used for the private company’s
operation is exempt from procedures for ownership transfer.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Payments for transfer of shares/stakes, and receipt of
dividends of foreign investors must be made through their capital accounts
opened at banks in Vietnam, except for payment with assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 37. Assessing contributed assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contributed assets other than VND, convertible foreign currencies,
gold, must be assessed by members/general partners, founding shareholders, or
professional valuation organizations, and expressed in VND.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Assets contributed upon the enterprise establishment
must be unanimously assessed by members or founding shareholders, or assessed
by a professional valuation organization. If assets are assessed by a
professional valuation organization, the value of contributed assessed must be
concurred with by the majority of members or founding shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If a contributed asset is assessed at a higher value than
its true value at the time of contribution, the members or founding
shareholders shall contribute an additional amount which is equal to the
difference between the assessed value and true value when the valuation is
done; and are jointly responsible for the damage caused by deliberate
assessment of assets higher values than their actual values.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Assets contributed during the operation shall be
assessed by the owner, the Board of members (if the enterprise is a limited
liability company or partnership), or the Board of Directors (if the enterprise
is a joint-stock company) and the contributor or a professional valuation
organization. If the asset is assessed by a professional valuation
organization, its assessed value must be concurred with by the contributor and
the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">If
the assessed value is higher than the true value of the asset at the time of
contribution, the contributor, the owner, members of the Board of members (if
the enterprise is a limited liability company or partnership), or members of
the Board of Directors (if the enterprise is a joint-stock company) shall
contribute an additional amount which is equal to the difference between the
assessed value and true value when the valuation is done; and are jointly
responsible for the damage caused by </span><span style="color: black;">deliberate
assessment of assets higher values than their actual values<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 38. Enterprise’s name</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Vietnamese name of an enterprise consists of two
elements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The type of business entity. The type of business entity
is written as “công ty trách nhiệm hữu hạn” or “công ty TNHH” (limited
liability company); “công ty cổ phần” or “công ty CP” (joint-stock company);
“công ty hợp danh” or “công ty HD” (partnership); “doanh nghiệp tư nhân”, “DNTN”
or “doanh nghiệp TN” (private company);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The proper name is written using the Vietnamese
alphabet, the letters, F, J, Z, W, digits, and symbols.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The enterprise’s name must be post up at the
headquarter, branches, representative offices, and other business locations of
the enterprise. The enterprise’s name must be printed or written on transaction
documents, materials, and publications published by the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Business registration authorities are entitled to refuse
to grant approval for enterprises’ names pursuant to Articles 39, 40, 42, and
this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 39. Prohibitions when naming enterprises</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Picking a name that is the same as or confused with
another enterprise’s name which has been registered as prescribed in Article 42
of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Using names of regulatory bodies, the armed forces,
political organizations, socio-political organizations,
socio-political-professional organizations, social organizations,
socio-professional organizations as the whole or part of the enterprise’s proper
name, unless otherwise permitted by the organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Using words or symbols that offend the history,
tradition, culture of Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 40. Enterprise’s name in foreign language and
abbreviated name</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Enterprise’s name in foreign language means the name
translated from the Vietnamese name into a foreign language that uses the Latin
alphabet. When translated into a foreign language, the enterprise’s name may be
kept unchanged or translated into a word or phrase with a corresponding
meaning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
If the enterprise has a foreign name, it size must be smaller than the
enterprise’s Vietnamese name at the headquarter, branches, representative
offices, business locations of the enterprise, on the enterprise’s documents
and publications.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Abbreviated name of a enterprise may derived from the
Vietnamese name or the foreign language name.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 41. Names of branches, representative offices, and
business locations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Names of branches, representative offices, and business
locations must be written using the Vietnamese alphabet, the letters F, J, Z,
W, digits, and symbols.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The name of each branch or representative office must
bear the enterprise’s name and the word “Chi nhánh” (“Branch of”) or “Văn phòng
đại diện” (“Representative office”)</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Names of branches, representative offices, and business
locations must be put up at the branches, representative office, and business
locations. The name of the branch or representative office must be smaller than
the enterprise’s name on the documents issued by the branch or representative
office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 42. Used names and confusing names</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A used name means a Vietnamese name chosen by a
enterprise which is exactly the same as the name of another registered
enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A name is considered confusing in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Vietnamese name chosen by the enterprise is
pronounced similarly to the name of a registered enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The abbreviated name chosen by the enterprise is the
same as the abbreviated name of a registered enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The foreign language name chosen by the enterprise is
the same as the foreign language name of a registered enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The proper name chosen by the enterprise is different
from that of a registered enterprise of the same type by only a digit or a
letter (in the Vietnamese alphabet, or the letter F, J, Z, W) right after the
chosen proper name;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The proper name chosen by the enterprise is different
from that of a registered enterprise of the same type by only a symbol “&”,
“.”, “+”, “-”, “_”;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The proper name chosen by the enterprise is different
from that of a registered enterprise of the same type by only a the word “tân”
(“new”) before or “mới” after the proper name;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) The proper name chosen by the enterprise is different
from that of a registered enterprise of the same type by only a word "miền
Bắc” (”Northern”), “miền Nam” (”Southern”), “miền Trung” (”Central”), “miền
Tây” (”Western”), “miền Đông” (”Eastern”), or a word with similar meanings.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Regulations in Points d, dd, e, and g of this Clause do not
apply to subsidiaries of a registered enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 43. Headquarter</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The headquarter of a enterprise is a location in Vietnam
with an address, which consists of the house number, street, commune, district,
province, phone number, fax number, and email address (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 44. Enterprise’s seal</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every enterprise is entitled to decide the form,
quantity, and contents of its seal. A seal must specify:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enterprise’s ID number.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Before using the seal, the enterprise must send the seal
design to the business registration authority in order for the business
registration authority to post it on the National Business Registration Portal.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The management, use, and retention of the seal shall
comply with the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The seal shall be used in the cases prescribed by law or
agreed by the parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall elaborates this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 45. Branches, representative offices, and business
locations of the enterprise </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A branch is a unit dependent on the enterprise and
obliged to perform part or all of the enterprise’s functions, including
representation under authorization. The business lines of the branch must be
consistent with those of the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A representative office is a unit dependent on the
enterprise and obliged to represent the enterprise’s interests under
authorization and protect such interests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Business location is a place where the enterprise does
some particular business activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 46. Establishment of branches, representative
offices </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every enterprise is entitled to establish a branch or
representative office, whether at home or overseas. A enterprise may establish
one or multiple branches/representative offices in an administrative division. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When establishing a branch/representative office in
Vietnam, the enterprise shall submit an application for establishment of the
branch/representative office to a competent business registration authority in
charge of the administrative division where the branch/representative office is
situated. The application consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A notification of the branch/representative office
establishment; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A copy of the Establishment Decision and minutes of the
meeting about the branch/representative office establishment; a copy of the ID
card/passport or ID paper of the head of the branch/representative office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The business registration authority shall examine the
validity of the application and issue the Certificate of Branch/Representative
Office Registration within 03 working days from the day on which the
application is received. If the application is rejected, the enterprise must be
notified in writing. The notification must provide explanation and necessary
adjustments/supplementation (if any)</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The business registration authority that issues the
Certificate of branch/representative office registration shall inform the
business registration authority in charge of the administrative division where
the enterprise’s headquarter is situated, send information about registration
of the branch/representative office to the tax authority, statistics authority
within 05 working days from the issuance date of the Certificate of
branch/representative office registration; periodically send information to the
People’s Committee of the district where the branch/representative office is
situated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The legal representative of the enterprise shall
register changes to the Certificate of Branch/Representative Office
Registration within 10 days from the day on which such changes are made.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall elaborates this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter III</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LIMITED LIABILITY COMPANY</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1: MULTI-MEMBER LIMITED LIABILITY COMPANY </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 47. Multi-member limited liability company </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Multi-member limited liability company is a enterprise
where:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Members are organizations and/or individuals; the number
of members does not exceed 50;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members are liable for debts and other liabilities of
the enterprise up to the value of capital they contribute to the enterprise,
except for the case in Clause 4 Article 48 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Stakes of members shall be transferred in accordance
with Articles 52, 53, and 54 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A multi-member limited liability company has a legal
status from the issuance date of the Certificate of Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Multi-member limited liability companies must not issue
shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 48. Capital contribution to company establishment
and issuance of certificate of capital contribution</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Charter capital of a multi-member limited liability
company upon business registration is the total value of capital contribution
to the company promised by the members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Every member must contribute capital properly in terms
of sufficiency and type of assets as agreed within 90 days from the day on
which the Certificate of Business registration is issued. Company’s members may
only contribute assets other than the promised assets it such assets are
approved by the majority of other members. After the said deadline, each member
has the rights and obligations proportional to their promised capital
contribution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case a member fails to contribute capital or fails to
fully contribute capital by the deadline mentioned in Clause 2 of this Article:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The member who fails to contribute capital as promised
is obviously no longer a company’s member;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The member who fails to fully contribute capital as
promised shall have the rights proportional to his/her contributed capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The right to contribute capital of the member who fails
to contribute capital shall be offered under a decision of the Board of
members. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If a member fails to contribute capital or fails to
fully contribute capital as agreed, the company shall register a change to
charter capital and the member’s stake holding within 60 days from the deadline
for making sufficient capital contribution prescribed in Clause 2 of this
Article. Any member who fails to contribute capital or fails to fully
contribute capital as agreed shall take responsibility up to the value of
promised capital contribution for the company’s financial obligations incurred
before the day on which the company registers the changes to the charter
capital and its members’ stakes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. When a member fully contributes capital, the company
shall issue a Certificate of capital contribution to such member. The certificate
of capital contribution shall contains:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name, ID number, and headquarter
address;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enterprise’s charter capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Full name, permanent residence, nationality, ID/passport
number if the member is an individual; name, establishment decision number or
company ID number, headquarter address if the member is an organization;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The member’s stake and value thereof;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Number and date of issue of certificate of capital
contribution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Full name and signature of the company’s legal
representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. In case a certificate of capital contribution is lost,
damaged, or otherwise destroyed, its holder shall has it reissued in accordance
with the procedures provided for by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 49. Member register </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company shall make a member register as soon as the
Certificate of Business Registration is issued. The member register shall
contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name, ID number, and headquarter
address;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Full names, permanent residences, nationalities,
ID/passport numbers of members being individuals; names, establishment decision
numbers or company ID numbers, headquarter addresses of members being
organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Stakes and values thereof; date of capital contribution,
types of contributed assets; quantity and value of each type of assets
contributed by each member;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Signatures of members being individuals or legal
representatives of members being organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Numbers and dates of issue of certificates of capital
contribution of every member.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The member register shall be kept at the company’s
headquarter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 50. Rights of members</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Participate in meetings of the Board of members;
discuss, propose, votes for the issues within the competence of the Board of
members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Cast a number of votes that is proportional to the
member’s stake, except for the case in Clause 2 Article 48 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Receive a proportion of profits that is proportional to
the member’s stake after the company has settled all taxes and fulfilled other
financial obligations as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Receive a proportion of remaining assets that is
proportional to the member’s stake after the company is dissolved or goes
bankrupt.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Has the preemptive right to contribute additional
capital when the company’s charter capital is increased.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Dispose of his/her own stake by transfer part or all of
it, give, donate or otherwise in accordance with law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. File a lawsuit against the President of the Member
assembly, Director/General Director, legal representative, or another manager
in accordance with Article 72 of this Law, whether single-handedly or on behalf
of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Except for the case in Clause 9 of this Article, any
member or group of members that owns at least 10% of the charter capital (or a
smaller amount prescribed by the company’s charter) shall have the additional
rights below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Request meetings of the Board of members to resolve
issues within its competence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Inspect, examine books and monitors transactions,
accounting books, and annual financial statements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Inspect, examine, copy the member register, meeting
minutes, Resolutions of the Board of members, and other documents of the
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Request the Court to annul the resolution of the Board
of members within 90 days from the ending date of the meeting if the
procedures, conditions for meeting, or contents of such resolution are not
correct or not conformable with this Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. If a company’s member owns more than 90% of charter
capital and the company’s charter does not provide for a smaller rate as
prescribed in Clause 8 of this Article, the group of other members shall
naturally have the rights prescribed in Clause 8 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Other rights prescribed by this Law and the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 51. Obligations of member</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contribute capital fully and punctually; take liability
for the debts and other liabilities of the company up to the value of capital
contributed, except for the cases in Clause 2 and Clause 4 Article 48 of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Do not withdraw contributed capital in any shape or
form, except for the cases in Articles 52, 53, 54, and 68 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Comply with the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Comply with resolutions and decisions of the Board of
members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Take personal responsibility when committing the
following acts on behalf of the company:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Violations of law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Business operations or transactions that do not serve
the company’s interests and cause damage for other persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Payment of undue debts while the company is facing financial
risk.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Fulfill other obligations prescribed by this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 52. Repurchasing stakes </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every member is entitled to request the company to
repurchase his/her stake if such member votes against the resolution of the
Board of members on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Amendments to the company’s charter that are related to
rights and obligations of members and/or the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Company restructuring;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The request for repurchase of a stake must be made in
writing and sent to the company within 15 days from the day on which the
Resolution is ratified as prescribed in this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When such a request is made as prescribed in Clause 1 of
this Article, if an agreement on the price is not reached, the company shall repurchase
the member’s stake at the market price or at a price determined according to
the company’s charter within 15 days from the day on which the request is
received. The payment shall only be made if the company is still able to repay
its debts and settle other liabilities after paying for the stake.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the company does not repurchase the stake as
prescribed in Clause 2 of this Article, the member is entitled to transfer
his/her stake to another member or a person other than members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 53. Transferring stakes</span></b><span style="color: black;"> </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Except for the case in Clause 3 Article 52, Clause 5 and
Clause 6 Article 54 of this Law, every member of multi-member limited liability
company are entitled to transfer part or all of his/her stake to another person
as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Offer the stakes to other members in proportion to their
stakes in the company under the same conditions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Only transfer the stake under the same conditions
applied other members prescribed in Point a of this Clause to persons other
than members if the members do not buy or do not buy completely within 03 days
from the offering date.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The transferring member still has the rights and
obligations to the company in proportion to his/her stake until information
about the buy mentioned in Points b, c and d Clause 1 Article 49 of this Law is
written on the member register.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the transfer or change of the stake causes the
company to have only one member, the company shall be converted into a
single-member limited liability company and register the business registration
changes within 15 days from the day on which the transferred is finished.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 54. Settlement of stakes</span></b><span style="color: black;"> <b>in some special cases</b></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If a member being an individual dies, his/her inheritor
according to the will or law shall be the company’s member. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">If a
member being an individual is declared missing by court, his/her asset
management according to civil law shall be the company’s member.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If a member becomes <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally incompetent</span>,
his/her rights and obligations shall be performed by his/her guardian.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A member’s stake shall be transferred or repurchased by
the company in accordance with Article 52 and Article 53 of this Law in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The inheritor does not wish to become a member;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The recipient mentioned in Clause 5 of this Article is
not accepted by the Board of members as a member;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The member is an organization that has been dissolved or
bankrupt.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If a member being an individual dies without an
inheritor, the inheritor renounces the inheritance or is disinherited, such stake
shall be settled in accordance with civil law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. A member is entitled to give part or all of his/her
stake to another person.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The recipient is the member’s spouse, parent, child, or a
person within three ranks of inheritance, is naturally the company’s member. If
the recipient being another person shall only become the company’s member if
accepted by the Board of members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. If the member uses his/her stake to pay debts, the
recipient is entitled to use such stake to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Become a company’s member if accepted by the Board of
members; or</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Offer and transfer it in accordance with Article 53 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 55. Organizational structure</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A multi-member limited liability company has a the Board of
members, a the Chairperson of the Board of members, a Director/General
Director. Every multi-member limited liability company that has 11 members or
more shall establish a the Control Board; a company with fewer than 11 members
may also establish a the Control Board if necessary for the business
administration. Rights, obligations, standards, requirements, and conditions of
the Control Board and Chief of the Control Board shall be provided for in the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 56. The Board of members</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members consists of all company’s members
and is the supreme decision-making body of the company. The frequency of
meetings of the Board of members shall be specified by the company’s charter.
Nevertheless, there must be at least one meeting per year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of members has the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Decide the annual business plan and development strategy
of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decide the increase or decrease of charter capital;
decide the time method for raising additional capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Decide development investment projects of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Decide solutions for market development; marketing,
technology transfers; ratifying contracts for taking loans, granting loans,
selling assets of which the value is higher than 50% of total asset value
written in the latest financial statement (or a smaller rate or value
prescribed by the company’s charter);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Elect, dismiss the Chairperson of the Board of members;
decide the designation of, dismissal of, conclusion and termination of
contracts with the Director/General Director, Chief accountant, and other
managers prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Decide the salaries, bonuses, and other benefits for the
Chairperson of the Board of members, Director/General Director, Chief
accountant, and other managers prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Ratify annual financial statements, plans for use and
distribution of profit, or plans for loss settlement of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Decide the company’s organizational structure</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Decide establishment of subsidiaries, branches, and
representative offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Amend the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Decide the company restructuring;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Decide the dissolution or petition for bankruptcy of the
company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) Other rights and obligations prescribed by this Law and
the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If an individual being a member of a limited liability
company is detained, imprisoned, or derived for the right to practice by the
Court as prescribed by Criminal Code, such member may authorize another person
to participate in the Board of members of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 57. Chairperson of the Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members shall elect a member as the
Chairperson. The Chairperson of the Board of members may concurrently hold the
position of the company’s Director/General Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Chairperson of the Board of members has the
following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Prepare the agenda and operation plan of the Board of
members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Prepare the agenda, contents, documents of meetings of
the Board of members or for absentee voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Convene and chair meetings of the Board of members or
organize the absentee voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Carry out or organize supervision of implementation of
Resolutions of the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Sign Resolutions of the Board of members on behalf of
the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Other rights and obligations prescribed by this Law and
the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The term of office of a the Chairperson of the Board of
members shall not exceed 05 years. The Chairperson of the Board of members may
be re-elected without term limit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If the Chairperson of the Board of members is absent or
incapable of performing his/her rights and obligations, he/she may authorize
another member in writing to perform rights and obligations of the Chairperson
of the Board of members in accordance with the company’s charter. If no member
is authorized, one of the members of the Board of members shall convene a
meeting to elect one of the members to temporarily perform rights and
obligations of the Chairperson of the Board of members under the majority rule.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 58. Meetings of the Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members shall be convened at the request of
the Chairperson of the Board of members or a member or group of member
prescribed in Clause 8 and Clause 9 Article 50 of this Article. Every meeting
of the Board of members must be held at the company’s headquarter, unless
otherwise prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Chairperson of the Board of members shall prepare the
agenda, documents, and convene meetings of the Board of members. Members may
propose additional contents to the agenda in writing. The proposal must
contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The full name, permanent residence, nationality,
ID/passport number of if the member is an individual; name, establishment
decision number or company ID number, headquarter address if the member is an
organization; full name, signature of the member or the member’s authorized
representative;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Proportion of stake, number and date of issue of the
certificate of capital contribution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Additional contents;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Reasons.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Chairperson of the Board of members must accept the
proposal and change the agenda if such proposal is valid and sent to the
company’s headquarter at least 01 working day before the meeting date; if a
proposal is put forward right before the meeting, it shall be accepted if the
majority of the attending members approve.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Invitations to meetings of the Board of members may be
made in writing, by phone, fax, or another electronic medium as prescribed by
the company’s charter, and sent directly to each member of the Board of
members. The invitation must specify the time, location, and contents of the
meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The agenda and documents must be sent to the company’s
members before the meeting takes place. Documents related to amendments to the
company’s charter, approval of the company’s development orientation, approval
of annual financial statements, restructuring or dissolution of the company
must be sent to the members at least 07 days before the meeting date. Time
limits for sending other documents shall be prescribed by the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case the Chairperson of the Board of members fails to
convene a meeting of the Board of members at the request of a member/group of
member prescribed in Clause 8 and Clause 9 Article 50 of this Law within 15
days from the day on which the request is received, such member/group of member
shall convene the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Unless otherwise prescribed by the company’s charter,
the convention of a meeting of the Board of members prescribed in Clause 3 of
this Article must be made in writing and contain the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Full names, permanent residences, nationalities,
ID/passport numbers of members being individuals; names, establishment decision
numbers or company ID numbers, headquarter addresses of members being
organizations; proportion of stake, number and date of issue of the certificate
of capital contribution of each member that makes the request;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Reasons for convening the meeting and issues that need
solving;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Intended agenda;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full names and signatures of every member that makes the
request or their authorized representatives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If the request for convention of a meeting of the Board
of members does not contain sufficient information as prescribed in Clause 4 of
this Article, the Chairperson of the Board of members shall send a written notification
to the member/group of member within 07 working days from the day on which the
request is received.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In other cases, the Chairperson of the Board of members
shall convene a meeting of the Board of members within 15 days from the day on
which the request is received.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">In
case the Chairperson of the Board of members fails to convene a meeting of the
Board of members as prescribed, the Chairperson shall be personally responsible
for the damage to the company and relevant members.</span><span style="color: black;"> In this case, the member/group of members that makes the
request is entitled to convene a meeting of the Board of members. Reasonable
expenditures for the convention and organization of the meeting of the Board of
members shall be reimbursed by the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 59. Conditions and formalities of meetings of the
Board of members</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A meeting of the Board of members shall be convened when
it is attended by a number of members that hold at least 65% of charter
capital; the specific ratio shall be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the conditions for holding a meeting of the Board of
members prescribed in Clause 1 of this Article are not satisfied, the second
meeting shall be held as follows unless otherwise prescribed by the company’s
charter:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The second meeting shall be held within 15 days from the
intended date of the first meeting. The second meeting shall be held when it is
attended by a number of members that hold at least 50% of example;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the conditions for holding the second meeting of the
Board of members prescribed in Point a Clause 2 of this Article are not
satisfied, the third meeting shall be held within 10 working days from the
intended date of the second meeting. In this case, the meeting of the Board of
members shall be held regardless of the number of attending members and the
amount of charter capital held by the attending members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Members, authorized representatives of members shall
attend and casts votes at meetings of the Board of members. Meeting formalities
and voting methods shall be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4.
The duration of a meeting session may be extended where necessary to complete
the agenda. Nevertheless, the duration must not exceed 30 days from the
beginning date.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 60. Resolutions of the Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members shall ratify the Resolutions within
its competence through voting at the meeting, absentee voting, or another
voting method prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Unless otherwise prescribed by the company’s charter,
the following issues shall be resolved through voting at the meeting of the
Board of members:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Amendments to the company’s charter prescribed in
Article 25 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The company’s development orientation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Election, dismissal of the Chairperson of the Board of
members; designation, dismissal of Director/General Director;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Approval for the annual financial statement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Restructuring or dissolution of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Unless otherwise prescribed by the company’s charter,
the Resolution of the Board of members shall be ratified at the meeting in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) It receives a number of votes that represents at least
65% of total stakes of attending members, except for the case in Point b of
this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case of a decision to sell assets of which the value
is ≥ 50% of total asset value according to the latest financial statement (or a
smaller ratio prescribed by the company’s charter; in case of amendments to the
company’s charter; in case of restructuring or dissolution of the company, the
resolution must receives a number of votes that represents at least 75% of
total stakes of attending members</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A member is considered to have attended and cast votes
at the meeting of the Board of members when such person:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Attend and directly vote at the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Authorize another person to attend and cast votes at the
meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Attend and cast votes through online meeting, cast
electronic votes or use another electronic medium;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Send votes to the meeting by post, fax, or email.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. A Resolution of the Board of members shall be ratified
in the form of absentee voting if this method is approved by a number of
members that holds at least 65 % of charter capital. The specific ratio shall
be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 61. Minutes of meetings of the Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Meetings of the Board of members must be recorded in
writing, audio recordings, or other electronic media of recordings.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The minutes of the meeting must be completed and
ratified right before the end of the meeting. The minutes must have the
following content:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Time, location, purposes, agenda of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Full names, proportions of stakes, numbers and issuance
dates of certificates of capital contribution of members or authorized
representatives of members that attend the meeting; Full names, proportions of
stakes, numbers and issuance dates of certificates of capital contribution of
members or authorized representatives of members that do not attend the
meetings;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The issues discussed and voted; summary opinions of
members about each issue;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Total number of valid votes, invalid votes, affirmative
votes, and negative votes for each issue.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The decisions ratified;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Full names and signatures of the minutes maker and the
chair of the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The minutes maker and the chair of the meeting are
jointly responsible for the accuracy and truthfulness of the meeting minutes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 62. Procedures for ratifying Resolutions of the
Board of members by absentee voting</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Unless otherwise prescribed by the company’s charter, the
procedures for absentee voting to ratify a Resolution shall be as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Chairperson of the Board of members decides to
collect absentee ballots from members of the Board of members to cast to ratify
the issues within its competence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Chairperson of the Board of members shall organize
the drafting, sending of reports on the issues that need deciding, the Draft
Resolution, and absentee ballots to members of the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The absentee ballot shall contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, enterprise ID number, headquarter address;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The full name, address, Nationality, ID/passport number,
stake holding of the member;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The issues and responses in the following order: in
favour, against, and abstentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Deadline for submitting the absentee ballot;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Full name and signature of the Chairperson of the Board
of members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">An absentee ballot that contains sufficient information,
bears the signature of the member, and is sent to the company by the deadline
is considered valid;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Chairperson of the Board of members shall organize
the vote counting, make a vote counting report, notify the result and the
ratified decisions to members within 07 working days from the deadline for
submitting the enquiry form. The report on vote counting result is as valuable
as the minutes of meeting of the Board of members and must contain the
following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Purposes and the issue of the absentee voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Full names, proportions of stakes, numbers and issuance
dates of certificates of capital contribution of members or authorized
representatives that submit valid absentee ballots; Full names, proportions of
stakes, numbers and issuance dates of certificates of capital contribution of
members or authorized representatives that do not submit absentee ballots or
that submit invalid absentee ballots;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The issues that need voting; summary opinions of members
about each issue (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Total number of valid absentee ballots, invalid absentee
ballots, unsubmitted absentee ballots; total number of valid forms with
assenting opinions, those with dissenting opinions with regard to each issue;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The decisions ratified and the corresponding ratio of
votes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Full name and signature of the counter and the
Chairperson of the Board of members. The counter and the Chairperson of the
Board of members are jointly responsible for the accuracy and truthfulness of
the report on vote counting result.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 63. Effect of Resolution of the Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Unless otherwise prescribed by the company’s charter, the
Resolution of the Board of members shall be effective from the day on which it
is ratified or from its effective date written therein.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case a member/group of member request the Court or
arbitral tribunal to annul a ratified Resolution, it is still effective until
the decision of the Court or arbitral tribunal comes into force.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 64. Director/General Director</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Director or General Director of a company is the
person who administer the everyday business operation of the company and is
responsible to the Board of members for the performance of his/her rights and
obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Director/General Director has the following rights
and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Organize the implementation of Resolutions of the Board
of members; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decide the issues related to the company’s everyday
business operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Organize the implementation of the company’s business
plans and investment plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Promulgate the company’s rules and regulations, unless
otherwise prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Designate, dismiss the company’s managerial positions,
except for those within the competence of the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Sign contracts on behalf of the company, except for
those within the competence of the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Propose organizational structure plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Submit annual financial statements to the Board of
members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Propose plans for use of profits or loss settlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Hire employees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Perform other rights and obligations prescribed in the
company’s charter, employment contract between Director/General Director and
the company according to the Resolution of the Board of members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 65. Standards and conditions of Director/General
Director</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Director/General Director must be <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally
competent</span> and is not banned from enterprise management as prescribed in
Clause 2 Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Director/General Director must have experience and
qualifications in business administration, unless otherwise prescribed by the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. With regard to a subsidiary of which over 50% of charter
capital is held by the State in the form of stakes of shares, apart from the
standards and requirements in Clause 1 and Clause 2 of this Article, the
Director/General Director must not be a spouse, birth parent, adoptive parent,
birth child, adopted child, brother, sister, brother-in-law, sister-in-law of
the manager of the parent company and the representative of state capital in
such company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 66. Wages, salaries, and bonuses for the
Chairperson of the Board of members, Director/General Director, and managers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company shall pay wages, salaries, and bonuses for
the Chairperson of the Board of members, Director/General Director, and other
managers according to the business outcomes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The wages, salaries of the Chairperson of the Board of
members, Director/General Director, and other managers shall be included in
operating expense as prescribed by regulations of law on corporate income tax,
relevant regulations of law, and recorded as a separate item in the annual
financial statement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 67. Contracts and transactions subject to approval
by the Board of members</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The following contracts and transactions between the
company and the following entities are subject to approval by the Board of
members:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Members, authorized representatives of members,
Director/General Director, company’s legal representative;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Related persons of the persons mentioned in Point a of
this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The manager of the parent company, the person competent
to designate the manager of the parent company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Related persons of the persons mentioned in Point c of
this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The person who concludes the contract or makes the
transaction must send a notification to members of the Board of members and the
Controller of the entities relevant to such contract or transaction. The
notification shall be enclosed with the draft contract or main contents of the
transaction to be made. Unless otherwise prescribed by the company’s charter,
the Board of members shall decide whether to accept the contract/transaction
within 15 days from the day on which the notification is received. In this
case, the contract/transaction shall be accepted if it is approved by the
majority of the members who represent at least 65% of voting capital. Members
who involve in the contract/transaction must not vote.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contract/transaction carried out against the
regulations in Clause 1 and Clause 2 of this Article and causing damage to the
company shall be annulled and dealt with as prescribed by law. The person who
concludes the contract or makes the transaction, members involved and their
related persons shall pay compensation for the damage inflicted, return to the
company the income from such contract/transaction which is carried out against
Clause 1 and Clause 2 of this Article or causes damage to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 68. Adjustment to charter capital</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company may increases its charter capital in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Capital contribution of members is increased;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Capital contributions are made by new members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
When increasing stakes of members, the additional capital shall be split to the
members according to their proportion of stakes to the company’s charter
capital.</span><span style="color: black;"> Every member may transfer the right
to contribute capital to another person as prescribed in Article 53 of this
Law. Any member who objects to the decision on increase of charter capital may
refuse to contribute more capital. In this case, the additional capital
contributed by the member shall be split among other members according to their
proportion of stakes to the company’s charter capital, unless otherwise agreed
among the members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The company may decreases its charter capital in the
following forms:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Part of stakes is returned to members according to their
stake holding if the company has run for more than 02 consecutive years from
the date of business registration, provided the debts and other liabilities can
be paid after the return is made.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The company repurchases a member’s stake as prescribed
in Article 52 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Charter capital is not contributed fully and punctually
by members as prescribed in Article 48 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 10 days from the date of increase or decrease in
charter capital, the company must send a written notification to the business
registration authority. The notification shall contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, ID number, headquarter address of the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Charter capital, the intended increase or decrease in
charter capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Time, reasons, and methods of increase or decrease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full name and signature of the company’s legal
representative </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If charter capital is increased, the notification must be
enclosed with the Resolution and meeting minutes of the Board of members. If
charter capital is decreased, the notification must be enclosed with the
Resolution, meeting minutes of the Board of members, and the latest financial
statement. Business registration authority shall update information about
increase or decrease in charter capital within 03 working days from the day on
which the notification is received.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 69. Conditions for profit distribution</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The company shall only distribute profits to its members
when its business operation is profitable, tax liability and other financial
obligations are fulfilled in accordance with law, debts and other liabilities
can be paid after profit distribution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 70. Withdrawal of returned stake</span></b><span style="color: black;"> <b>or distributed profit</b></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When a stake is returned due to an decrease to charter
capital against the regulations in Clause 3 Article 68 of this Law, or profits
are distributed to members against the regulations in Article 69 of this Law,
the members must return the money or assets they receive, or take joint
responsibility for the debts and other liabilities of the company until the
amount of money or assets returned by the members is equivalent to the decrease
in capital or the distributed profits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 71. Responsibilities of the Chairperson of the
Board of members, Director/General Director, legal representative, Controllers,
and other managers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Chairperson of the Board of members,
Director/General Director, legal representative, Controllers, and other
managers have responsibilities to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Perform the given rights and obligations in an honest,
careful manner to serve the best legitimate interests of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Act in the best interest of the company; not use the
company’s business opportunities, information, secrets; not abuse power or
position; not use the company’s property for self-seeking purpose or serve the
interests of another entity; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Provide the company with timely, sufficient, and
accurate information about the enterprises in which they and their related
person own or have the controlling stake or shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Perform other rights and obligations prescribed by law
and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Director or General Director must not increase
salaries or pay bonuses if the company is not able to pay due debts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A notification of related persons mentioned in Point c
Clause 1 of this Article shall contain the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Names, enterprise identification numbers, addresses of
headquarters of the enterprises in which they have stakes or shares; holding
and time of ownership;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Names, enterprise identification numbers, addresses of
headquarters of the enterprises in which their related persons have private
ownership or joint ownership of shares or stakes that make up over 10% of
charter capital. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The information mentioned in Clause 1 and Clause 3 must
be declared within 05 working days from the day on which relevant interests
occur or change. The company shall compile a list of related persons of the
company and their transactions with the company. The list must be kept at the
company’s headquarter. Members, managers, controllers of the company, and their
authorized representative are entitled to examine and copy part or all of the
information mentioned in Clause 1 and Clause 3 of this Article during working
hours in accordance with the procedures in company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 72. Lawsuits against managers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Members of the company shall, single-handedly or on
behalf of the company, file liability or civil lawsuits against the President
of the Member assembly, Director/General Director, legal representative, and
other managers that commit violations against the manager’s duties in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The violations mentioned in Article 71 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Failure to adhere to or acts against regulations of law
or the company’s charter on given rights and obligations; failure to implement
or adequately, promptly implement Resolutions of the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Other cases defined by law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Procedures for filing lawsuits shall comply with
regulations of law on civil proceedings.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The proceeding costs when a member file a lawsuits on
behalf of the company shall be included in the company’s expense, unless such
lawsuit is denied.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2: SINGLE-MEMBER LIMITED LIABILITY COMPANY</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 73. Single-member limited liability company</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A single-member limited liability company is a
enterprise under the ownership of an organization or individual (hereinafter
referred to as the company’s owner; the company’s owner is liable for the
company’s debts and other liabilities up to the company’s charter capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A single-member limited liability company has its legal
status from the issuance date of the Certificate of Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Single-member limited liability companies must not issue
shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 74. Capital contribution to the company’s
establishment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Charter capital of a single-member limited liability
company on the business registration date is total value of assets promised to
be contributed by the owner, which is written in the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A owner shall make contributions in accordance with the
commitment upon enterprise registration within 90 days from the issuance date
of the Certificate of Business registration in terms of value and types of
assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If sufficient charter capital is not fully contributed
by the deadline mentioned in Clause 2 of this Article, the owner shall register
a change to the charter capital within 30 days from the deadline for fully
contributing charter capital. In this case, the owner shall take responsibility
up to the value of promised capital contribution for the company’s financial
obligations incurred before the change to charter capital is registered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The owner, with his/her entire property, shall take
responsibility for the company’s financial obligations, the damage caused by
failure to contribute capital, or failure to fully and punctually contribute
capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 75. Rights of the company’s owner</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company’s owner has the rights to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Decide the contents of the company’s charter; amend the
company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decide the annual business plans and development plans
of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Decide the organizational structure; designate and
dismiss the company’s manager;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Decide development investment projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Decide solutions for market development, marketing, and
technology; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Ratify contracts to take loans, contracts to grant
loans, and other contracts prescribed by the company’s charter of which the
values are equal to or higher than 50% of the total asset value written in the
latest financial statement of the company, or a smaller rate prescribed by the
company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Decide the sale of assets of which the values are equal
to or higher than 50% of the total asset value written in the latest financial
statement of the company, or a smaller rate prescribed by the company’s
charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Decide increases to the company’s charter capital;
transfer part of or all of the company’s charter capital to other organizations
and/or individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Decide the establishment of subsidiaries, capital
contributions to other companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Supervise and assess the company’s business operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Decide the use of profit after company’s tax liability
and other financial obligations are fulfilled;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Decide the company’s restructuring, dissolution, and
petition for bankruptcy;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) Withdraw the entire value of the company’s asset value
after the dissolution or bankruptcy process is completed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">o) Exercise other rights prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company’s owner being an individual has the rights
to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Decide the contents of the company’s charter; amend the
company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decide the company’s investments, business operation,
and administration, unless otherwise prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Decide increases to the company’s charter capital;
transfer part of or all of the company’s charter capital to other organizations
and/or individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Decide the use of profit after company’s tax liability
and other financial obligations are fulfilled;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Decide the company’s restructuring, dissolution, and
petition for bankruptcy;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Withdraw the entire value of the company’s asset value
after the dissolution or bankruptcy process is completed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Exercise other rights prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 76. Obligations of the company’s owner</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contribute charter capital fully and punctually.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Adhere to the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Determine and separate assets of the owner and those of
the company. The company’s owner being an individual must separate the
expenditures of his/her own and his/her family from those made in the position
of the company's President, Director, or General Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Comply with regulations of law on contracts and relevant
regulations of law on buying, selling, loaning, borrowing, leasing, renting,
and other transactions between the company and the company’s owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The company’s owner may only withdraw capital by
transferring part of or all of the charter capital to another organization or
individual; when withdrawing part of or all of charter capital contributed to
the company using another method, the owner and relevant organization or
individual shall be jointly responsible for the debts and other liabilities of
the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The company’s owner must not receive profit when the
company fails to pay the due debts and other liabilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Fulfill other obligations prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 77. Performance of the company’s owner’s rights in
some special cases</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When the owner transfers, give part of the charter
capital to another organization or individual (hereinafter referred to as
entity), or the company has a new member, the company shall be converted into a
multi-member limited liability company or joint-stock company, register changes
to business registration contents with the business registration authority
within 10 days from the date on which capital is transfer, given, or the new
member is admitted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case the company’s owner being an individual is
detained, sentenced to imprisonment, or deprived of the right to practice by a
court as prescribed by law, such member shall authorize another person to
perform the rights and obligations of the company’s owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the company’s owner being an individual dies, his/her
inheritor according to the will or law shall be the owner or member of the
company. The company shall be converted correspondingly and register changes to
business registration contents within 10 days from the completion of the
inheritance process.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the company’s owner being an individual dies without an
inheritor or the inheritor renounces the inheritance or has the right to
inherit deprived, the owner’s stake shall be settled in accordance with
regulations of law on civil affairs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case the company’s owner being an individual becomes <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally
incompetent</span>, rights and obligations of the company’s owner shall be
performed by the guardian.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If the company’s owner being an organization is
dissolved or bankrupt, the recipient of the owner’s stake shall become the
owner or member of the company. The company shall be converted correspondingly
and register changes to business registration contents within 10 days from the
completion of the transfer process.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 78. Organizational structure of single-member
limited liability company under the ownership of an organization</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A single-member limited liability company under the
ownership of an organization shall apply one of the following organizational
models:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company's President, Director/General Director, and
Controller;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Board of members, Director/General Director, and
Controller.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Unless otherwise prescribed by the company’s charter,
the Chairperson of the Board of members or the company's President shall be the
company’s legal representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Unless otherwise prescribed by the company’s charter,
the roles, rights and obligations of the Board of members, the company's
President, Director/General Director, and Controller shall comply with this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 79. The Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Members of the Board of members shall be designated and
dismissed by the company’s owner; there will be 03 – 07 members, the term of
office shall not exceed 05 years. The Board of members, on behalf of the
company, shall perform rights and obligations of the company’s owner and the
company, except for rights and obligations of the Director/General Director;
take legal responsibility to the company’s owner for the fulfillment of rights
and obligations in accordance with this Law and relevant regulations of law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Rights, obligations, and working relationship between
the Board of members and the company’s owner shall comply with the company’s
charter Decree relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Chairperson of the Board of members shall be
designated by the owner or elected by the Board of members under the majority
rule following the procedures prescribed in the company’s charter. Unless
otherwise prescribed by the company’s charter, the term of office, rights and
obligations of the Chairperson of the Board of members shall comply with
Article 57 and relevant regulations of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The power and method to convene meetings the Board of
members shall comply with Article 58 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. A meeting of the Board of members shall be held when it
is attended at least two thirds of the members. Unless otherwise prescribed by
the company’s charter, each member shall have one vote with the equal value.
The Board of members may ratify decisions by absentee voting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. A Resolution of the Board of members shall be ratified
when it is approved by a majority of the attending members. Decisions on
amendments to the company’s charter, restructuring of the company, transfer of
part of or all of the company’s charter capital must be approved by at least
three fourths of the attending members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Resolution of the Board of members is effective from
the day on which it is ratified or on the date written thereon, unless
otherwise prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Every meeting of the Board of members must be recorded
in writing, audio recordings, or other electronic media. Contents of minutes of
meetings of the Board of members shall comply with Article 61 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 80. The company's President</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company's President is designated by the owner. The
company's President, on behalf of the company’s owner, shall perform rights and
obligations of the company’s owner and the company, except for rights and
obligations of the Director/General Director; take legal responsibility to the
company’s owner for the fulfillment of rights and obligations in accordance
with this Law, relevant regulations of law, and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Rights, obligations, and working relationship between
the company's President and the company’s owner shall comply with the company’s
charter, this Law, and relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A decision of the company's President’s on performance
of rights and obligations of the company’s owner is effective from the day on
which it is ratified by the company’s owner, unless otherwise prescribed by the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 81. Director/General Director</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members or the company's President shall
designate or hire Director/General Director, the term of office of whom does
not exceed 05 years, to administer the company’s everyday business operation.
The Director/General Director is legally responsible to the Board of members or
the company's President for fulfillment of his/her rights and obligations. The
Chairperson of the Board of members, other members of the Board of members, or
the company's President may concurrently hold the position of Director (General
Director), unless otherwise prescribed by law or the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Director/General Director has the following rights
and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Organize the implementation of decisions of the Board of
members or the company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decide the issues related to the company’s everyday
business operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Organize the implementation of the company’s business
plans and investment plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Promulgate the company’s rules and regulations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Designate, dismiss the company’s managers, except for
those under the management of the Board of members or the company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Sign contracts on behalf of the company, except for
those within the competence of the Chairperson of the Board of members or the
company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Propose organizational structure plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Submit annual financial statements to the Board of
members or the company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Propose plans for use of profits or loss settlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Hire employees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Perform other rights and obligations prescribed in the
company’s charter, employment contract between Director/General Director and
the Chairperson of the Board of members or the company's President.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Director/General Director must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) be legally competent and not be any of the persons
mentioned in Clause 2 Article 18 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) has qualifications and actual experience of the
company’s administration, unless otherwise prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 82. Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company’s owner shall decide the number of
controllers, designate controllers with terms of office not exceeding 05 years,
and establishment of the Control Board. Controllers are legally responsible to
the company’s owner for fulfillment of their rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Controllers have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Inspect the legitimacy, honesty, and cautiousness of the
Board of members, the company's President, and the Director/General Director
during the performance of the owner’s rights and business administration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Verify financial statements, business outcome reports,
administration reports, and other reports before submitting them to the
company’s owner or relevant regulatory bodies; submit verification reports to
the company’s owner;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Propose solutions, organizational structure, and
business administration to the company’s owner;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Examine every document of the company at the company’s
headquarter, branch, or representative office. Member of the Board of members,
the company's President, Director/General Director, and other managers are
obliged to provide sufficient and timely information about the performance of
the owner’s rights and business operation at the request of Controllers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Attend and discuss at meetings of the Board of members
and other meetings of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Perform other rights and obligations prescribed in the
company’s charter or at the request, under decisions of the company’s owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Controllers must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) be <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally competent </span>and is not any of the persons
mentioned in Clause 2 Article 18 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) not be related persons of members of the Board of
members, the company's President, Director/General Director, and the person competent
to directly designate Controllers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) has qualifications in and experience of accounting,
audit, or qualifications in and actual experience of the company’s business
lines, or satisfy other standards and conditions prescribed in the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The company’s charter shall specify the contents and
method of cooperation among Controllers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 83. Responsibilities of members of the Board of
members, the company's President, Director/General Director, and Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with law, the company’s charter, decisions of the
company’s owner with regard to the given rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Perform rights and obligations in an honest, discreet
manner to ensure the best interests of the company and the company’s owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Act in the best interest of the company and the
company’s owner; do not use information, secrets, business opportunities of the
company, or abuse the power, or use the company’s assets for self-seeking
purposes or serving the interests of another entity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Provide timely, sufficient, and accurate information for
the company about the enterprises that they or their related persons own or
have the controlling stake or shares. This Notice shall be put up at the
company’s headquarter and branch(es).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Other rights and obligations prescribed by this Law and
the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 84. Wages, salaries, and other benefits of managers
and Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Managers and Controllers shall receive wages, salaries,
and other benefits according to the business outcome of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company’s owner shall decide the wages, salaries,
and other benefits of members of the Board of members, the company's President,
and Controllers. The wages, salaries, and other benefits of managers and
Controllers shall be included in operating expense as prescribed by regulations
of law on taxation, relevant regulations of law, and recorded as a separate
item in the annual financial statement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Wages, salaries, and other benefits of Controllers may
be directly paid by the company’s owner as prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 85. Organizational structure of single-member
limited liability company under the ownership of an individual</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A single-member limited liability company under the
ownership of an individual shall has a the company's President and a
Director/General Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company's President may hire a Director/General
Director or concurrently hold such position.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Rights and obligations of the Director/General Director
shall be specified in the company’s charter and employment contract between the
Director/General Director and the company's President.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 86. Contracts, transactions between the company and
related persons</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Unless otherwise prescribed by the company’s charter,
the contracts and transactions between a single-member limited liability
company under the ownership of an organization and the following persons must
be considered and decided by the Board of members or the company's President,
the Director/General Director, and Controllers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company’s owner and related persons of the company’s
owner;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members of the Board of members, the Director/General
Director, and Controllers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Related persons of the persons mentioned in Point b of
this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Managers of the company’s owner, persons to designate
such managers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Relevant persons of the persons mentioned in Point d of
this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The person who concludes the contract must send a
notification to the Board of members or the company's President, the
Director/General Director, and Controllers of the entities related to such
contract/transaction The notification shall be enclosed with the draft contract
or main contents of the transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Unless otherwise prescribed by the company’s charter,
the Board of members, the company's President, and Controllers shall decide
whether to accept the contract/transaction within 10 days from the day on which
the notification is received under the majority rule. Each of the said people
has a vote. Persons with related interest must not vote.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A contract/transaction mentioned in Clause 1 of this
Article shall only be accepted when all of the conditions below are satisfied:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Parties to the contract/transaction are independent
legal entities with separate interests, rights, obligations, and assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Prices in the contract/transaction are market prices at
the time the contract is concluded or the transaction is made;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The company’s owner fulfills the obligations prescribed
in Clause 4 Article 76 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The contract/transaction made against the regulations in
Clauses 1, 2, and 3 of this Article and causes damage to the company shall be
annulled and dealt with as prescribed by law. The person who concludes the
contract and related persons of the parties concerned shall be jointly
responsible for the damage inflicted and shall pay compensation for such
damage, and return to the company the profits derived from such
contract/transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Every contract and transaction between a single-member
limited liability company under the ownership of an individual with the
company’s owner or related person of the company’s owner must be recorded in
writing. Such records shall be kept separately as company’s documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 87. Adjustment to charter capital</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A single-member limited liability company shall adjusts
its charter capital in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Part of stakes in the company’s charter capital is
returned, provided that the company has continued its business operation for
more than 02 years from the business registration date, and that all debts and
liabilities can be paid after the return;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Charter capital is not provided by the owner fully and
punctually as prescribed in Article 74 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Charter capital of a single-member limited liability
company shall be increased when the company’s owner makes additional investment
or raise additional capital from other persons. The owner shall decide the
method and level of increase to charter capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If charter capital is increased by raising capital from
other persons, the company must be converted into one of the following types of
business entity:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) a multi-member limited liability company; the company
must register changes to business registration contents within 10 days from the
completion of charter capital adjustment; or</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) a joint-stock company as prescribed in Article 196 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">STATE-OWNED COMPANIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 88. Regulations applied to state-owned companies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. State-owned company shall be organized and administered
in accordance with this Chapter, corresponding regulations in Section 2 Chapter
III, and other relevant regulations of this Law. In case of any discrepancy
between Chapter IV and Chapter III and other regulations of this Law, this Law
shall prevail.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Regulations of Section 1 of Chapter III and Chapter V of
this Law shall apply to administration of wholly state-owned companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 89. Organizational structure </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The agency that represents the state ownership (hereinafter
referred to as representative agency) shall decide whether to operate the
state-owned company in the form of a limited liability company using one of the
two models prescribed in Clause 1 Article 78 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 90. The Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members, on behalf of the company, shall
exercise the company’s rights and obligations in accordance with this Law and
relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of members consists of not more than 07
people, including the Chairperson and other members. Members of the Board of
members are standing members, designated, dismissed, commended, and disciplined
by the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The term of office of the Chairperson and other members
shall not exceed 05 years. Members of the Board of members may be re-designated
with a term limit of 02 terms.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 91. Rights and obligations of the Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members, on behalf of the company, shall
perform the rights and obligations of the owner, shareholders, members to the
companies under the ownership of the company or the shares/stakes of which are
held by the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of members has the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Decide the contents prescribed in the Law on management
and use of state capital for investment in enterprises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decide the establishment, restructuring, dissolution of
branches, representative office, and financially dependent units;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Decide annual business plans, market development
policies, marketing, and technology of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Organize internal audits and decide establishment of the
internal audit unit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Perform other rights and obligations prescribed by this
Law, relevant regulations of law, and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 92. Conditions and standards of members of the
Board of members</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A member of the Board of members must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. has qualifications and actual experience of the business
administration or of the enterprise’s business lines.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Not be a spouse, birth parent, adoptive parent, birth
child, adopted child, sibling, brother-in-law, sister-in-law of the head or
deputy head of the representative agency, another member of the Board of
members, the Director/Deputy Director or General Director/Deputy General
Director, the Chief accountant, or a Controller of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Not be an official of a regulatory body, political
organizations, socio-political organizations, or not be a manager of a
subsidiary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Not ever be discharged from the position of the
Chairperson of the Board of members, member of the Board of members, the
company's President, Director/General Director, Deputy Director/Deputy General
Director of a state-owned company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. satisfy other standards and conditions prescribed by the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 93. Discharge and dismissal of members of the Board
of members</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Chairperson and a member of the Board of members
shall be discharged from his/her position if such person:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) fails to satisfy the standards and requirements in
Article 92 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) tenders a resignation and the resignation is accepted in
writing by the representative agency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) receives a decision on resignation or retirement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) is not capable of the given tasks or <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally
incompetent</span>;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) is not healthy enough or does not have sufficient
prestige to hold the position of member of the Board of members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Chairperson and a member of the Board of members
shall be dismissed in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company fails to achieve annual targets; fails to
maintain and develop capital at the request of the representative agency
without justifiable explanation or the explanation that is accepted by the
representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The person is prosecuted and is declared guilty by the
Court;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The person is not honest during the performance of
his/her rights and duties; abuses of power or position; uses the company’s
property for self-seeking purpose or serve the interests of another entity;
provide false information about the company’s business outcomes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 60 days from the day on which the decision on
dismissal or discharge is issued, the representative agency shall consider
appointing another person.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 94. Chairperson of the Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Chairperson of the Board of members shall be
designated by the representative agency. The Chairperson of the Board of
members must not concurrently hold the position of Director/General Director of
the company or other enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Chairperson of the Board of members has the
following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Build up quarterly and annual operation plans of the
Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Prepare agenda, documents serving the meeting, or
absentee voting of the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Convene and chair meetings of the Board of members or
carry out the absentee voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Organize the implementation of Resolutions of the
representative agency and the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Organize supervision, directly supervise and assess
achievements of strategic targets, the company’s performance, the Director’s or
General Director’s performance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Provide, disclose information about the company in
accordance with law; take responsibility for the sufficiency, accuracy,
truthfulness, and systematicness of the information disclosed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Perform other rights and obligations prescribed by this
Law, relevant regulations of law, and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Apart from the cases mentioned in Article 93 of this
Law, the Chairperson of the Board of members might be dismissed or discharged
from duty if failing to perform the duties mentioned in Clause 2 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 95. Rights and obligations of other members of the
Board of members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Attend meetings of the Board of members, discuss, make
proposals, and vote on the issues within the competence of the Board of
members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Inspect, consider, examine, copy logbooks, monitor
transactions, accounting books, annual financial statement, minutes of meetings
of the Board of members, and other documents of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Perform other rights and obligations prescribed by this
Law, relevant regulations of law, and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 96. Responsibilities of the Chairperson and other
members </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with law, the company’s charter, and decisions of
the company’s owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Perform the given rights and obligations in an honest,
careful manner to serve the best legitimate interests of the company and the
State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Act in the best interest of the company and the State;
do not use the company’s business opportunities, information, secrets; do not
abuse power or position; not use the company’s property for self-seeking
purpose or serve the interests of another entity; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Provide the company with timely, sufficient, and
accurate information about the enterprises they and their related person own or
have shares or stakes; Such information shall be posted at the company’s
headquarter and branches.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Comply with Resolutions of the Board of members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Take personal responsibilities for taking advantage of
the company’s name to commit violations of law; do business or make
transactions that does not serve the company’s interest and cause damage to
other people; pay undue debts when the company is facing financial risks.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Any member of the Board of members that discovers
another member’s violations against his/her obligations shall send a written
report to the representative agency, request a termination of the violations
and remedial measures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 97. Working conditions, requirements and methods
for convening meetings of the Board of members</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of members shall work as a group; at least a
meeting shall be held in a quarter to consider deciding the issues within its
competence. With regard to the issues that do not need discussing, the Board of
members may carry out absentee voting according to the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Board of members may convene extraordinary meetings to
resolve urgent issues at the request of the organization that represents the
company’s owner or at the request of the Chairperson of the Board of members or
when it is requested by more than 50% of members of the Board of members, by
the Director/General Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Chairperson of the Board of members or a member
authorized by the Chairperson of the Board of members shall prepare the agenda,
documents, convene and chair meetings of the Board of members. Members of the
Board of members are entitled to propose meeting contents in writing. Contents
and documents of the meeting shall be sent to members of the Board of members
and invited participants (if any) at least 03 days before the meeting date.
Documents related to proposed amendments to the company’s charter, the
company’s development orientation, restructuring or dissolution of the company
must be sent to the members at least 05 days before the meeting date.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The invitations may be made in writing, by phone, fax,
or another electronic medium, and sent directly to each member of the Board of
members and invited participants. The invitation must specify the time,
location, and contents of the meeting. Online meetings may be held where
necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A meeting of members of the Board of members is
considered valid when it is attended by at least 2/3 of members of the Board of
members. A Resolution of the Board of members is ratified when it is voted for
by more than half of the participating members; in the event of equal votes,
the Chairperson of the Board of members or a person authorized to chair the
meeting by the Chairperson of the Board of members shall have the casting vote.
Members of the Board of members may reserve their opinions and submit a
proposal to the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">5.
In case of </span><span style="color: black;">absentee voting of <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">members
of the Board of members, the Resolution of the Board of members shall be
ratified when it is approved by a majority of the members.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A Resolution may be approved by using multiple copies of
the same copy if each copy bears at least a signature of a member of the Board
of members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. According to the contents and agenda of the meeting, where
necessary, the Board of members is entitled or required to invite competent
representatives from relevant agencies/organizations to attend the meeting and
discuss the issues. Invited representatives of agencies/organizations may offer
their opinions and may not vote. All opinions of invited representatives shall
be written in the meeting minutes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Contents of the issues discussed, opinions, voting
result, decisions ratified by the Board of members, and conclusions of meetings
of the Board of members shall be recorded in writing. The Chair and secretary
of the meeting are jointly responsible for the accuracy and truthfulness of the
meeting minutes. The minutes of the meeting must be completed and ratified
before the end of the meeting. The meeting minutes must have the following
content:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Time, location, purposes, agenda of the meeting; list of
attending members; issues to be discussed and voted; summary of opinions of
each member about each issue;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The numbers of affirmative votes and negative votes and
abstentions (if applied)</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The decisions ratified, full names and signatures of
attending members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Members of the Board of members are entitled to request
the Director/General Director or Deputy Director/Deputy General Director, Chief
accountant, and the managers of the company and subsidiaries of which 100%
charter capital is held by the company, representatives of the company’s stakes
in other enterprises to provide info, documents about their financial status
and performance in accordance with the regulations on information provision
promulgated by the Board of members or in accordance with the Resolution of the
Board of members. The persons requested to provide information shall provide
timely, sufficient, accurate information and documents at the request of
members of the Board of members, unless otherwise decided by the Board of
members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. The Board of members shall use the executive apparatus,
assisting units (if any), and the company’s seal to perform their duties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Operating cost of the Board of members, salaries,
benefits, and other remunerations shall be included in the company’s
administrative expense.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Where necessary, the Board of members shall seek
opinions from Vietnamese and foreign consultants before deciding an importing
issue within the competence of the Board of members. The consultancy cost shall
be specified in financial management regulations of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. The Resolution of the Board of members shall be
effective from the day on which it is ratified or from its effective date
written therein, except for the cases in which it must be accepted by the
representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 98. The company's President</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company's President shall be designated by the
representative agency as prescribed by law. The term of office of the company's
President shall not exceed 05 years with a term limit of two terms. Standards,
conditions of the company's President, and cases in which the company's
President is dismissed, discharged from duty shall comply with Article 92 and
Article 93 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company's President shall exercise rights and
obligations of the owner’s representative in accordance with the Law on
management and use of state capital for investment in enterprises; other rights
and obligations prescribed in Article 91 and Article 96 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Salary, bonuses, and other benefits of the company's
President shall be decided by the representative agency and included in the
company’s administrative expense.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The company's President shall use the executive apparatus,
assisting units (if any), and the company’s seal to perform his/her duties.
Where necessary, the company's President shall consult with Vietnamese and
foreign experts before deciding an importing issue within the competence of the
company's President. The consultancy cost shall be specified in financial
management regulations of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The decisions mentioned in Clause 2 of this Article must
be made in writing and bear the signature of the company's President, even if
the company's President concurrently holds the position of Director/General
Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. A Decision of the company's President shall be effective
from the day on which it is signed or from its effective date written therein,
except for the cases in which it must be accepted by the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Where the company's President is not present in Vietnam
for more than 30 days, another person must be authorized in writing to perform
some of the rights and obligations of the company's President’s; the
authorization must be made in writing and a written notification shall be
promptly sent to the representative agency. Other cases of authorization shall
comply with the company’s rules and regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 99. Director/General Director</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Director/General Director shall be designated by the
Board of members or the company's President, or hired according to a personnel
plan approved by the representative agency. A company shall have one or some
Deputy General Director/Deputy General Director. The quantity of Deputy Director/Deputy
General Director, the power to designate Deputy General Director/Deputy General
Director shall be specified in the company’s charter. Rights and obligations of
the Deputy Director/Deputy General Director shall be specified in the company’s
charter or employment contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Director/General Director shall run the company’s
everyday operation and has the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Organize the implementation of the company’s business
plans and investment plans and assess the results thereof;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Organize the implementation of Resolutions of the Board
of members, the company's President, and the representative agency; assess the
result thereof;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Decide the company’s everyday tasks;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Promulgate the company’s rules and regulations, which
have been approved by the Board of members or the company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Sign contracts, agreements on behalf of the company,
except for those within the competence of the Chairperson of the Board of
members or the company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Designate, hire, dismiss, discharge from duty, terminate
employment contracts with the company’s managers, except for those under the
management of the Board of members or the company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Hire employees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Make and submit quarterly, annual reports on achievement
of business targets, annual financial statement to the Board of members or the
company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Propose restructuring plan where necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Propose distribution and use of post-profit and other
financial obligations of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Perform other rights and obligations prescribed by law
and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 100. Standards and conditions of Director/General
Director</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Director/Deputy Director must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Has qualifications and actual experience of the business
administration or of the company’s business lines.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Not be a spouse, birth parent, adoptive parent, birth
child, adopted child, brother, sister of the manager of head or deputy head of
the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Not be a spouse, birth parent, adoptive parent, birth child,
adopted child, brother, sister of the manager of any member of the Board of
members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Not be a spouse, birth parent, adoptive parent, birth
child, adopted child, brother, sister of the Deputy Director/Deputy General
Director or Chief accountant of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Not be a spouse, birth parent, adoptive parent, birth
child, adopted child, brother, sister, brother-in-law, sister-in-law of the
company’s Controller.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Not concurrently hold the position of official in a
regulatory agency, political organization, or socio-political organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Not ever be discharged from the position of the
Chairperson of the Board of members, member of the Board of members, the
company's President, Director/General Director, Deputy Director/Deputy General
Director of another state-owned company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Not concurrently hold the position of Director/General
Director of another enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Satisfy other standards and conditions prescribed by the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 101. Dismissal, discharge from duty of Director/General
Director and other managers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Director/General Director shall be dismissed when
he/she:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) fails to satisfy the standards and requirements in
Article 100 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) tenders a resignation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Director/General Director shall be discharged from
duty in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise fails to preserve the capital as
prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enterprise fails to achieve annual business targets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The qualifications and competency of the
Director/General Director do not meet the requirements for the new business
plan and development strategy of the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The enterprise commits violations of law or its business
operation is against the law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Any of the manager’s duties is violated according to
Article 96 of this law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3.
The cases in which the Deputy Director/Deputy General Director, Chief
accountant, and other managers are dismissed and discharged from duty shall be
specified by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 102. Control Board</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Depending on the scale of the company, the
representative agency shall appoint 01 Controller or establish a the Control
Board that consist of 03 – 05 Controllers. A controller of a company has a term
of office of up to 05 years with a term limit of 02 terms.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Control Board has the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Supervise the implementation of development plans,
business plans, achievement of strategic targets and planned targets of the
company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Supervise, assess the performance of rights and
obligations of members of the Board of members, the Board of members,
Director/General Director of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Supervise, assess the effect and conformity with
regulations on internal audit, risk management and reduction, reporting, and
other administrative regulations of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Supervise the legitimacy, systematicness, and
truthfulness of accounting works, accounting books, financial statements,
appendices and relevant documents;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Supervise transactions between the company and related
parties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Supervise implementation of major projects of
investment, major or unusual purchases, sales, and other transactions of the
company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Make and send report on assessment, proposals mentioned
in Points a, b, c, d, dd, and e of this Clause to the representative agency and
the Board of members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Perform other rights and obligations at the request of
the representative agency or according to the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Salaries, bonuses of Controllers shall be decided and
paid by the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 103. Conditions and standards of Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A Controller must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Be professionally trained in finance, accounting, audit,
law, business administration, and has at least 03 years’ experience; the Chief
Controller must have qualifications and have at least 05 years’ experience of
finance, accounting, audit, law, business administration</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Not be a company’s employee.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Not be a spouse, birth parent, adoptive parent, birth
child, adopted child, brother, sister, brother-in-law, sister-in-law of the
following entities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The head and deputy head of the representative agency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members of the Board of members of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Deputy Director/Deputy General Director and Chief
accountant of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other Controllers of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Not concurrently hold the position of Director/General
Director of another enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Not concurrently hold the position of Controller, member
of the Board of members, member of the Board of Directors of a enterprise other
than state-owned enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Satisfy other standards and conditions prescribed by the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 104. Rights of the Control Board and Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Attend meetings of the Board of members, consultancies,
official and unofficial discussions between the representative agency and the
Board of members; enquire the Board of members, members of the Board of
members, and Director/General Director about the plans, projects, development
investment programs, and other decisions related to the company’s
administration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Examine accounting books, reports, contracts,
transactions, and other documents of the company; inspect the administration of
the Board of members, members of the Board of members, Director/General
Director where necessary or at the request of the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Examine, assess the business performance and financial
status of the company, the effect of internal administration regulations of the
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Request members of the Board of members, the Director/General
Director or Deputy Director/Deputy General Director, Chief accountant, and
other managers to report and provide information within the scope of management
and investment, business operation of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Request the company’s managers to report the financial
status, business performance of subsidiaries where necessary for fulfillments
of duties as prescribed by law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Report members of the Board of Members, Director/General
Director, or other managers who act against their rights and obligations or are
likely to do so; report violations against the law, regulations on economic
management, the company’s charter, internal administration regulations to the
representative agency, other members of the Control Board, and relevant
individuals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Request the representative agency to establish a unit
specialized in consulting audit and assisting the Control Board in performance
of their given rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Exercise other rights prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 105. Working mode of the Control Board and
Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Chief of the Control Board is the standing officer
of the company; other members may participate in Control Boards of up to 04
state-owned companies, provided such participation is approved in writing by
the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Chief of the Control Board shall formulate monthly,
quarterly, and annual working plan of the Control Board; assign tasks to each
member.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Controllers shall independently and proactively perform
the given tasks; propose off-plan tasks where necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Control Board shall hold at least one meeting a
month to review and ratify reports on controlling result of the month, then
submit them to the representative agency; discuss and ratify the next working
plans of the Control Board.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. A decision of the Control Board shall be ratified when
it is approved by a majority of the attending member. Every opinion in
contravention of the ratified decision must be accurately recorded and report
to the representative agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 106. Responsibilities of Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with law, the company’s charter, decisions of the
representative agency, and professional while performing the rights and
obligations prescribed in this Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Perform the given rights and obligations in an honest,
careful manner to serve the best legitimate interests of the State and related
parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Act in the best interest of the company and the State;
do not use the company’s business opportunities, information, secrets; do not
abuse power or position; do not use the company’s property for self-seeking
purpose or serve the interests of another entity; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Fulfill other obligations prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Any Controller that violates against the obligations
prescribed in Clause 1, 2, 3, or 4 of this Article and causes damage to the
company shall take personal responsibility or pay compensation for such damage;
such Controller may also face disciplinary actions, administrative penalties,
or criminal prosecution depending on the nature and severity of the violations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. All incomes and benefits derived from the violations
against obligations prescribed in Clause 1, 2, 3, or 4 of this Article shall be
returned to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">7.
Any member of the Control Board that discovers another member’s violations
against his/her obligations shall send a written report to the representative
agency, request a termination of the violations and remedial measures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 107. Dismissal and discharge from duty of
Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A controller shall be dismissed when he/she:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) no longer meets the standards and requirements in
Article 103 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) tenders a resignation and the resignation is accepted by
the representative agency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) is requested by the representative agency or another
competent authorities to undertake other tasks;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">d)
Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A controller shall be discharged from duty when he/she:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) fails to fulfilled the given tasks and duties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) fails to perform his/her rights and obligations for 03
consecutive months, except for force majeure events;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) commits serious violations or repeat violations against
Controllers’ duties prescribed in this Law and the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 108. Periodic information provision</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company must periodically provide the following
information on its website and on the website of the representative agency:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Basic information about the company and the company’s
charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Overall targets, specific targets of the annual business
plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Report and summary of the annual financial statement
which has been audited by a independent audit organization within 150 days from
the end of the fiscal year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Report and summary of the mid-year financial statement
which has been audited by a independent audit organization; this information
must be provided before July 31 every year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The information to be provided mentioned in Point c and
Point d of this Clause includes financial statements of the parent company and
the consolidated financial statement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Report on implementation of the annual business plans
and those of the latest 03 years before the reported year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Reports on fulfillment of public duties given according
to plan or bidding (if any) and other social duties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Report on the company’s administration and
organizational structure.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The report on the company’s administration shall contain
the information below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Information about the representative agency, the head
and deputy head of the representative agency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Information about the company’s manager, including
his/her qualifications, professional experience, managerial positions they
held, method of designation, current positions, their salaries, bonuses, method
of payment of salaries and other benefits; their related persons and related
interests to the company; the manager’s annual self-assessment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Relevant decisions of the representative agency;
decisions, Resolutions of the Board of members or the company's President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Information about the Control Board, Controllers, and
their activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Information about Employee Congresses, average quantity
of employees every year and on the reporting date; annual average salary and
other benefits of an employee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Report on conclusion of inspecting body (if any) and
reports of the Control Board, Controllers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Information about related parties of the company,
transactions between the company and related parties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Other information prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Information reported and disclosed must be sufficient,
accurate, and timely as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The legal representative or an authorized person shall
disclose information. The legal representative is responsible for the sufficiency,
accuracy, truthfulness, and systematicness of the information disclosed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 109. Extraordinary information disclosure</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Extraordinary information must be disclosed on the
company’s website, publications, and posted at the company’s headquarter and
business locations within 36 hours from the occurrence of any of the events
below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company’s bank account is frozen or unfrozen;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Part of or all of the business operation is suspended;
the Certificate of Business registration, license for establishment, license
for establishment and operation, or any license related to the company’s
business is revoked;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Certificate of Business registration, license for
establishment, license for establishment and operation, or any
license/certificate related to the company’s operation is adjusted;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Replacement of managers, including members of the Board
of members, the company's President, Director/General Director or Deputy
Director/Deputy General Director, Chief Controller, Controllers, Chief
accountant, Head of Finance and Accounting Department;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) There is a decision on disciplinary action,
prosecution, a court’s sentence of decision against one of the enterprise’s
manager;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The inspecting body or tax authority concludes that the
enterprise commits violations of law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) There is a decision to change the independent audit
organization or the financial audit is refused;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) There is a decision on establishment, dissolution,
amalgamation, merger, conversion of subsidiaries; decision on investment,
capital decrease, or withdrawal capital in other companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter V</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">JOINT-STOCK COMPANIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 110. JOINT-STOCK COMPANIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A joint-stock company is a enterprise of which:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Charter capital is split into multiple units of equal
value called shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Shareholders may be organizations and individuals; the
minimum quantity of shareholders is 03; the maximum quantity is not restricted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Shareholders are only liable for the enterprise’s debts
and other liabilities up to the value of capital contributed to the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Shareholders are entitled to transfer their shares to
other persons, except for the cases in Clause 3 Article 119 and Clause 1
Article 126 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A joint-stock company has its legal status from the
issuance date of the Certificate of Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Joint-stock companies are entitled to issue various
types of shares to raise capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 111. Capital of joint-stock companies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Charter capital of a joint-stock company is to total
face value of sold shares. Charter capital of a joint-stock company on the
business registration date is total face value of registered shares of various
types. Charter capital is specified in the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Sold shares are the amount of authorized shares that
have been paid-off by shareholders to the company. On the enterprise
registration date, sold shares are the total amount of registered shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Authorized shares are the total amount of shares of
various types that the General Meeting of Shareholders decides to offer to
raise capital. The amount of authorized shares on the business registration
date is the total amount of shares of various types that will be sold by the
company to raise capital, including registered shares and unregistered shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Unsold shares are authorized shares that have not been
paid-off. On the enterprise registration date, unsold shares are the total
amount of shares that are not registered by shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The company may changes its charter capital in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) According to a decision of the General Meeting of
Shareholders, the company returns part of the stakes to shareholders in
proportion to their holding, provided that the company has continued its
business operation for more than 02 years from the business registration date,
and that all debts and liabilities can be paid after the return;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The company repurchases issued shares as prescribed in
Article 129 and Article 130 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Charter capital is not contributed fully and punctually
by members as prescribed in Article 112 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 112. Payment for shares registered upon business
registration </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Shareholders shall fully pay for the registered shares
within 90 days from the issuance date of the Certificate of Business
registration, unless a shorter time limit is prescribed by the company’s
charter or the share registration contract. The Board of Directors shall
supervise and urge shareholders to pay for the registered shares fully and
punctually.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within the period from the issuance date of the
Certificate of Business registration to the deadline for fully paying for
registered shares prescribed in Clause 1 of this Article, the number of votes
shall be the number of ordinary registered shares, unless otherwise prescribed
by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If a shareholder fails to pay or fails to pay completely
for the ordered shares, the following regulations shall apply:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The shareholders that fails to pay for the registered
shares is obviously no longer a shareholder of the company and must not
transfer the call option to another person;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The shareholder that pays for part of the registered
shares shall have the right to vote, receive dividends, and other rights
corresponding to the paid shares; must not transfer the call option of the
unpaid shares to another person;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The unpaid shares shall be considered unsold shares,
which may be offered by the Board of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The company shall register an adjustment to charter
capital to the total face value of shares paid fully and change of founding
shareholders within 30 days from the deadline for paying for registered shares
mentioned in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The shareholder that fails to pay or fails to pay completely
for the registered shares shall have responsibility for financial obligations
of the company which are incurred during the period mentioned in Clause 1 of
this Article. Nevertheless, the responsibility shall be proportional to the
total face value of such registered shares. Members of the Board of Directors,
the legal representative shall take joint responsibility for damage caused by
the failure to adhere to Clause 1 and Point d Clause 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 113. Types of shares</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A joint-stock company must have ordinary shares. Holders
of ordinary shares are ordinary shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Apart from ordinary shares, a joint-stock company may
have preferred shares. Holders of preferred shares are called preferred
shareholders. Preferred shares include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Voting preference shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Shares with preferred dividends;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Redeemable preferred shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other preferred shares defined by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Only organizations authorized by the government and
founding shareholders may hold voting preference shares. The voting preference
of founding shareholders is only effective for 03 years from the issuance date
of the Certificate of Business registration. After this period, voting
preference shares of founding shareholders shall be converted into ordinary
shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The persons entitled to buy shares with preferred
dividends, redeemable preferred shares, and other preferred shares shall be
prescribed by the company’s charter or the General Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Each share of the same types provides its holder with
equal rights, obligations, and interests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Ordinary shares cannot be converted into preferred
shares. Preferred shares may be converted into ordinary shares under the
Resolution of the General Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 114. Rights of ordinary shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every ordinary shareholder is entitled to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Attend and give opinions at the General Meetings of
Shareholders; exercise the right to vote directly or via an authorized
representative or in another form permitted by law or the company’s charter.
Each ordinary share has a vote;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Receive dividends at a rate decided by the General
Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Has the preemptive right when buying newly-offered
shares in proportion to his/her ordinary shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Transfer his/her shares to other persons, except for the
cases in Clause 3 Article 119 and Clause 1 Article 126 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Examine and collect information from the List of
shareholders having voting right; request adjustments to incorrect information;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Examine, copy the company’s charter, minutes of General
Meeting of Shareholders, and Resolutions of the General Meeting of
Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Receive a proportion of remaining asset which is
proportional to his/her holdings when the company is dissolved or bankrupt.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Any shareholder or group of shareholders that holds at
least 10% of ordinary shares for at least 06 consecutive months (or a smaller
amount prescribed by the company’s charter) shall have the right to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Nominate candidates for the Board of Directors and the
Control Board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Examine, copy minutes of meetings and Resolutions of the
Board of Directors, mid-year and annual financial statement using the forms of
Vietnam’s Accounting System, and reports of the Control Board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Request convention of the General Meeting of
Shareholders in the cases mentioned in Clause 3 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Request the Control Board to inspect each issue related
to the company’s administration where necessary. The request shall be made in
writing, bear the full name, address, Nationality, ID/passport number if the
shareholder is an individual; name, permanent residence, nationality,
establishment decision number or business registration number if the
shareholder is an organization; the holding and time of shares registration of
each shareholder; total shares of the group of shareholders and the proportion
of shares to the company’s total shares; the issues that need inspecting, and
inspection purposes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Exercise other rights prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The shareholder or group of shareholders mentioned in
Clause 2 of this Article is entitled to request the convention of the General
Meeting of Shareholders in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Board of Directors commits serious violations
against the rights of share holders, obligations of managers, or make decisions
ultra vires;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The term of office of the current the Board of Directors
has exceeded 06 months and a new the Board of Directors is not elected;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The request for convention of the General Meeting of
Shareholders shall be made in writing, bear the full name, address,
Nationality, ID/passport number if the shareholder is an individual, name,
enterprise identification number or establishment decision number, and
headquarter address if the shareholder is an organization; the holding and time
of shares registration of each shareholder; total shares of the whole group of
shareholders and the proportion of shares to the company’s total shares; the
basis and reason for requesting the convention of the General Meeting of
Shareholders. The request must be enclosed with documents and evidence of
violations committed by the Board of Directors, seriousness of the violations,
or the decisions made ultra vires.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Unless otherwise prescribed by the company’s charter,
nomination of candidates for the Board of Directors and the Control Board as
prescribed in Point a Clause 2 of this Article shall be carried out as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Ordinary shareholders shall form a group to nominate
candidates to the Board of Directors and the Control Board shall notify the
meetings of groups of attending shareholders before the opening of the General
Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) According to the number of Members of the Board of
Directors and the Control Board, the shareholder or group of shareholders
mentioned in Clause 2 of this Article shall nominate one or some candidates for
the Board of Directors and the Control Board under a decision of the General
Meeting of Shareholders. In case the number of candidates nominated is smaller
than the maximum number of candidates they may nominate according to a decision
of the General Meeting of Shareholders, other candidates shall be nominated by
the Board of Directors, the Control Board, and other shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Exercise other rights prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 115. Rights of ordinary shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Pay for the ordered shares fully and punctually.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Do not withdraw capital contributed by ordinary shares in
any shape or form, unless such shares are repurchased by the company or other
persons. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In
case a shareholder withdraws part of or all of the share capital contributed
against this Clause, such shareholder and people with related interests in the
company are jointly responsible for the debts and other </span>liabilities <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">of the
company up to the value of withdrawn shares and the damage caused.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Comply with the company’s charter, rules and
regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Comply with Resolutions of the General Meeting of
Shareholders and the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Fulfill other obligations prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 116. Voting preference shares and rights of holders
thereof</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Voting preference shares are the shares with more votes
than ordinary shares; the number of votes of a voting preference share shall be
prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Holders of voting preference shares has the rights to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Vote on the issues within the competence of the General
Meeting of Shareholders with the number of votes prescribed in Clause 1 of this
Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Exercise other rights of ordinary shareholders, except
for the case in Clause 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Holders of voting preference shares must not transfer
such shares to other persons.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 117. Shares with preferred dividends and rights of
holders thereof</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Shares with preferred dividends are shares that pay
higher dividends than dividends of ordinary shares, or that pay a fixed amount
of annual dividends. Annual distributed dividends include fixed dividend and
bonus dividends; fixed dividend does not depend on the company’s business
outcome. The level of fixed dividend and method for determination of bonus
dividends shall be written on the certificates of shares with preferred
dividends.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Holders of shares with preferred dividends has the
rights to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Receive dividends as prescribed in Clause 1 of this
Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Receive a proportion of remaining assets corresponding
to their holding upon the company’s dissolution or bankruptcy after the company
has paid all debts and redeemable preferred shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Exercise other rights of ordinary shareholders, except
for the case in Clause 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Holders of shares with preferred dividends do not have
the voting right, attend the General Meeting of Shareholders, nominate
candidates for the Board of Directors and the Control Board.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 118. Redeemable preferred shares and rights of
holders thereof</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Redeemable preferred shares are shares that will be
redeemed by the company at the request of their holders or under the conditions
written thereon.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Holders of redeemable preferred shares have the same
rights as ordinary shareholders, except for the case in Clause 3 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Holders of redeemable preferred shares do not have the
voting right, attend the General Meeting of Shareholders, nominate candidates
for the Board of Directors and the Control Board.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 119. Ordinary shares of founding shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A new joint-stock company must have at least 03 founding
shareholders; a joint-stock company converted from a state-owned company or
limited liability company, or derived from a division, split, amalgamation,
merger of another joint-stock company is not required to have founding
shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If there are no founding shareholders, the company’s
charter enclosed with the application for enterprise registration must bear the
signature of the legal representative or ordinary shareholders of such company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Founding shareholders must register at least 20% of
total authorized ordinary shares on upon business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 03 years from the issuance date of the
Certificate of Business registration, founding shareholders may transfer their
shares to other founding shareholders; they may transfer their ordinary shares
to people other than founding shareholders if approved by the General Meeting
of Shareholders. In this case, the transferring shareholders do not have the
right to vote on the transfer of such shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Restrictions to ordinary shares of founding shareholders
shall be lifted after 03 years from the issuance date of the Certificate of
Business registration. These restrictions shall not apply to the shares that
founding shareholders obtain after business registration and the shares
transferred by founding shareholders to people other than founding shareholders
of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 120. Share certificates</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Share certificates are certificates issued by a
joint-stock company, book entries, or electronic data which certify ownership
of one or an amount of shares of the company. A share certificate must contain
the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, ID number, headquarter address of the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Amount and type of shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Face value of each share and total face value of shares
written on the share certificate;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full name, address, Nationality, ID/passport number if
the shareholder is an individual; name, enterprise identification number or
establishment decision number, and headquarter address if the shareholder is an
organization;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Summary of procedures for Share transfer;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Signature of the legal representative and the company’s
seal (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Registration number in the shareholder register and
share issuance date;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Preferred share certificates shall contain other
information prescribed in Articles 116, 117 and 118 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
If there is a mistake in the contents and format of the share certificates
issued by the company, the rights and interests of their holders shall not be
affected.</span><span style="color: black;"> The legal representative of the
company shall take responsibility for the damage caused by such mistakes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case a share certificate is lost, damaged, or
otherwise destroyed, the shareholder shall be reissued with another share
certificate at the shareholder's request.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The request must contain the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The share certificate that is lost, damaged, or
otherwise destroyed. In case the share certificate is lost, the shareholder
must make a commitment that a thorough search for it has been carried out and
it will be returned to the company for destruction purpose if it is ever found.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assumption of responsibility for disputes over issuance
of the new share certificate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">With regard to any share the total face value of which is
over VND 10 million, before receiving the request for issuance of a new share
certificate, company’s legal representative may request the holder to post a
notification of the share certificate that is lost, damaged, or otherwise
destroyed, then request the company to issue a new share certificate after 15
days from the day on which the notification is posted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 121. Shareholder register</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every joint-stock company shall make and keep the
shareholder register from the issuance date of the Certificate of Business
registration. The shareholder register may be paper documents, electronic data,
or both.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The shareholder register must contain the following
information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, headquarter address of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Total number of authorized shares, types of authorized
shares, and number of each type of authorized shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Total sold shares of each type and value of contributed
share capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full name, permanent residence, Nationality, ID/passport
number if the shareholder is an individual; name, enterprise identification
number or establishment decision number, and the headquarter address if the
shareholder is an organization;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Amount of each type of shares held by each shareholder;
date of shares registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Shareholder register shall be kept at the company’s
headquarter or Vietnam Securities Depository; shareholders are entitled to inspect,
examine, or copy contents of the shareholder register during working hours of
the company or Vietnam Securities Depository.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Any shareholder that changes his/her permanent residence
must promptly notify the company to update the shareholder register. The
company is not responsible if the shareholder cannot be contacted because of
failure to notify the change of his/her address.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 122. Share offering</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Share offering means the company’s increase of the
amount of authorized shares and selling such shares during the company’s
operation to increase charter capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Share offering may be carried out in the following
forms:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Offering of shares to existing shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Public offering of shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Private placement of shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Regulations of law on securities shall apply to public
offering of shares, offering of shares of listed companies and public
companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The company shall register change to charter capital
within 10 days from completion of the share offering.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 123. Private placement of shares</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The private placement shares of a joint-stock company other
than a public joint-stock company shall be carried out as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within 05 days from the date of issuance of the decision
on private placement, the company shall send a notification of the private
placement to the business registration authority. The notification shall be
enclosed with the following documents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Resolution of the General Meeting of Shareholders on
private placement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The private placement plan ratified by the General
Meeting of Shareholders (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The notification of private placement shall contain the
following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, ID number, headquarter address of the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Intended total amount of shares to be offered; types of
shares to be offered, and amount of each type;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">c)
Time and method of offering;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full name and signature of the company’s legal
representative;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The company may offer shares if no objection is made by
the business registration authority after 05 working days from the day on which
the notification is sent.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The company shall register change to charter capital to
the business registration authority within 10 days from completion of the share
offering.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 124. Offering of shares to existing shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Offering of shares to existing shareholders means the
company’s increase of the amount of authorized shares and selling all of such
shares to all shareholders according to their shares of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The offering of shares to existing shareholders of a
joint-stock company other than a public joint-stock company shall be carried
out as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company shall send written notifications to
shareholders’ permanent residences or mailing addresses by registered mails
according to the shareholder register at least 15 days before the deadline for
registering to buy shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The notification shall contain the full name, address,
Nationality, ID/passport number if the shareholder is an individual, name,
enterprise identification number or establishment decision number, headquarter
address if the shareholder is an organization; the shares and holding in the
company; total amount of shares to be offered, amount of shares may be
purchased by shareholders; offer prices; deadline for registration; full name
and signature of the company’s legal representative. The notification of be
enclosed with the registration form issued by the company. If the registration
form is not sent to the company by the notified deadline, the shareholder shall
no longer have the preemptive right to buy shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Shareholders are entitled to transfer their preemptive
right to buy shares to other people.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case the amount of offered shares are not completely
registered by shareholders and recipients the preemptive right to buy shares,
the Board of Directors is entitled to sell the remaining authorized shares to
shareholders of the company or other people in a reasonable manner and
conditions that are not more convenient than the conditions offered to
shareholders, unless otherwise accepted by the General Meeting of Shareholders
or shares are sold via a Stock Exchange.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Shares are considered sold when they are fully paid and
information about the buyer mentioned in Clause 2 Article 121 of this Law are
fully written in the shareholder register; from then on, the share buyer shall
be come a shareholder of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. After shares are fully paid, the company shall issue and
give share certificates to the buyer. The company may sell shares without
giving share certificates. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In this case, information about the shareholder
mentioned in Clause 2 Article 121 of this Law shall be Recipients written in
the shareholder register to certify the shareholder’s ownership of shares of
the company.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 125. Selling shares</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Board of Directors shall decide the time, method of
sale, and selling prices of shares. Selling prices of shares must not fall
below the market price on the offering date or the latest book value of shares,
except for the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Shares are initially offered to those other than
founding shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Shares are offered to all shareholders according to
their holding in the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Shares are offered to a broker or a guarantor. In such
cases, the discount rate or discounting ratio must be approved by the General
Meeting of Shareholders, unless otherwise prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Other cases and corresponding discount rates prescribed
by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 126. Share transfer</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Shares may be freely transfers, except in the cases mentioned
in Clause 3 Article 119 of this Law and the cases in which shares is restricted
from transfer prescribed by the company’s charter. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">Where the company’s
charter contains regulations on restriction on share transfer, these
regulations are only effective when they are written on the corresponding
shares.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The transfer shall be made into a common contract or via
a transaction on the securities market. Where the transfer is made into a
contract, transfer documents must bear the signatures of the transferor and the
transferee (or their representatives). Where transfer is made via a transaction
on the securities market, the procedures and recording of ownership shall
comply with regulations of law on securities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If a shareholder being an individual dies, his/her
inheritor according to the will or according to law shall become a shareholder
of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If the dead shareholder does not have an inheritor, or
the inheritor renounces the inheritance, or the inheritor has the right to
inherit deprived, such shares be settled in accordance with regulations of law
on civil affairs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Every shareholder is entitled to give part of or all of
their shares in the company to other people or use their shares to pay debts.
In such cases, the recipients of shares shall become shareholders of the
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Where a shareholder transfers a number of shares, the
hold shares shall be annulled, and the company shall issue new shares to record
the amount of shares transferred and the remaining amount of shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Recipients of shares in the cases mentioned in this
Article shall only become the company’s shareholders from the day on which
their information mentioned in Clause 2 Article 121 of this Law are fully
recorded in the shareholder register.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 127. Bond issuance</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A joint-stock company is entitled to issue bonds,
convertible bonds, and other bonds as prescribed by law and the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Any company that fails to pay both principal and
interest of issued bonds, fails to pay or fails to completely pays due debts in
the last 03 consecutive years may no longer issue bonds, unless otherwise
prescribed by regulations of law on securities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Clause 2 of this Article does not apply to issuance of
bonds to creditors being selected financial institutions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Unless otherwise prescribed by the company’s charter,
the Board of Directors is entitled to decide the type of bonds, total value of
bonds, and issuance time, provided a report is submitted to the nearest General
Meeting of Shareholders. The report shall be enclosed with documents and
explanations for the resolution on bond issuance made by the Board of
Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In case bonds issued by a joint-stock company are
converted into shares, procedures for shares offering prescribed in this Law
and relevant regulations of law shall be followed. The company shall register a
change to charter capital within 10 days from the day on which the conversion
process is completed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 128. Purchases of shares and bonds</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Shares, bonds of a joint-stock companies may be purchased
with Vietnam Dong, convertible foreign currencies, gold, land use right value,
value of intellectual property rights, technologies, technical secrets, and
other assets prescribed by the company’s charter. The payment shall be made in
a lump sum.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 129. Repurchase of shares at the request of
shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Any shareholder who votes against the Resolution on the
company’s restructuring or changes to the shareholders’ rights and obligations
prescribed in the company’s charter shall be entitled to request the company to
repurchase his/her shares. The request shall be made in writing, specifying the
shareholder’s name, address, amount of each type of shares, wanted prices, and
reasons for requesting the repurchase. The request shall be sent to the company
within 10 days from the day on which the General Meeting of Shareholders
ratifies the Resolution on the issues mentioned in this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company shall repurchase shares at the request of
shareholders as prescribed in Clause 1 of this Article at market prices or
prices determined in accordance with the company’s charter within 90 days from
the day on which the request is received. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">If an agreement on the price is
not reached, both parties may request a professional valuation organization to
carry out the valuation.</span> The company shall recommend at least 03
professional valuation organizations for shareholders to choose. The decision
given by such organization shall be final.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 130. Repurchase of shares under the company’s
decision</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The company may repurchase up to 30% of total ordinary
shares that are sold, part of or all of shares with preferred dividends that
are sold as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of Directors may decide repurchase of up to
10% of total shares of each type that are offered within 12 months. In other
cases, the repurchase of shares shall be decided by the General Meeting of
Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of Directors shall decide repurchase prices.
Repurchase price of ordinary shares must not exceed the market price at the
time of repurchase, except for the case mentioned in Clause 3 of this Article.
With regard to other types of shares, unless otherwise prescribed by the
company’s charter or agreed between the company and relevant shareholders, the
repurchase prices must not fall below the market price;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The company may repurchase the shares held by each
shareholder in proportion to his/her holding in the company. In this case, a
notification of the decision to repurchase shares must be sent by registered
mail to all shareholders within 30 days from the day on which such decision is
ratified. The notification must contain the name, headquarter address of the
company, total amount of shares and types of shares repurchased, repurchase
prices or rules for determination of repurchase prices; procedures and deadline
for payment; procedures and deadline for shareholders to offer their shares to
the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Any shareholder that agrees to resell his/her shares shall
send the offering by registered mail to the company within 30 days from the
notification date. The offering shall contain the full name, permanent
residence, Nationality, ID/passport number if the shareholder is an individual,
name, enterprise identification number or establishment decision number,
headquarter address if the shareholder is an organization; the shares being
held and the shares being offered; method of payment, signature of the
shareholder or the shareholder’s legal representative. The company shall only
repurchase shares offered by the said deadline.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 131. Conditions for payment and settlement of
repurchased shares</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company may pay for the repurchased shares to the
shareholders as prescribed in Article 129 and Article 130 of this Law of right
after fully paying for the repurchased shares, the company is still able to pay
its debts and other liabilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Shares repurchased under Article 129 and Article 130 of
this Law are considered unsold shares as defined in Clause 4 Article 111 of
this Law. The company shall follow procedures for making a decrease to charter
capital, which is equal to the total face value of shares repurchased by the
company within 10 from the completion of payment for repurchased shares, unless
otherwise prescribed by regulations of law on securities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Share certificates that certify the ownership of
repurchased shares must be destroyed as soon as the corresponding shares are
fully paid. The Chairperson of the Board of Directors and Director/General
Director are jointly responsible for the damage to the company caused by failure
to destroy or delayed destruction of share certificates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. After repurchased shares are fully paid, if the total
asset value written in the company’s accounting books is reduced by more than
10%, the company shall notify all of its creditors within 15 days from the day
on which repurchased shares are fully paid.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 132. Dividend payment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Dividends on preferred shares shall be paid under
conditions applied to each type of preferred shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Dividends on ordinary shares are determined according to
the net profit earned and the dividend payment extract from the undistributed
profit of the company. A joint-stock company may only pay dividends on ordinary
shares when all of the conditions below are satisfied:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company has fulfilled tax liability and other
financial obligations as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The company’s funds have been established and developed;
previous losses are fully offset against as prescribed by law and the company’s
charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Right after the dividend is fully paid, the company is
still able to pay due debts and other liabilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Dividends may be paid in cash, the company’s shares, or
other assets prescribed by the company’s charter. If dividend is paid in cash,
the currency shall be VND; it is permissible to make dividend payment by
checks, wire transfer, or payment order by post to the shareholders’ permanent
residences or mailing addresses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Dividend must be fully paid within 06 months from the
end of the Annual General Meeting of shareholders. The Board of Directors shall
make a list of shareholders receiving dividends, determine the levels of
dividend on each share, deadline and method of payment at least 03 days before
the dividend payment. The notifications of dividend payment shall be sent by
registered mail to the addresses in the shareholder register at least 15 days
before dividend payment. The notification shall contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, headquarter address of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Full names, permanent residences, nationalities,
ID/passport numbers of shareholders being individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Names, enterprise ID numbers or establishment decision
numbers, and the headquarter addresses of shareholders being organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Amount of each type of shares of shareholder; level of
dividend on each type of shares, and total dividend received by the
shareholder;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Time and method of dividend payment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Full name and signature of the Chairperson of the Board
of Directors and company’s legal representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If a shareholder transfers his/her shares during the
period from the completion of the compilation of the list of shareholders and
the time of dividend payment, the transferor shall receive dividend from the
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. In case dividends are paid with shares, the company is
not required to follow procedures for share offering prescribed in Articles
122, 123, and 124 of this Law. The company shall register an increase to
charter capital, which equal to value of shares used as dividend payment,
within 10 days from completion of the dividend payment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 133. Withdrawal of payment for repurchased shares
or dividends</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If repurchased shares are paid against regulations in
Clause 1 Article 131 of this Law or dividends are paid against regulations in
Article 132 of this Law, the shareholders shall return the company the money or
assets received; in case a shareholder is not able to return them, all members
of the Board of Directors shall be jointly responsible for the debts and
liabilities up to the value of money or assets that are not returned by
shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 134. Organizational structure of a joint-stock
company</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every joint-stock company is entitled to decide whether
to organize and operate according to one of the two models below, unless
otherwise prescribed by regulations of law on securities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The General Meeting of Shareholders, the Board of
Directors, the Control Board, and the Director/General Director. If the
joint-stock company has fewer than 11 shareholders and the shareholders being
organizations hold less than 50% of total shares of the company, the Control
Board is not necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b)The General Meeting of Shareholders, the Board of
Directors, and the Director/General Director. In this case, at least 20% of
members of the Board of Directors must be independent members and there must be
an internal Control Board affiliated to the Board of Directors. Independent
members shall play the roles supervisors and control the company’s
administration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If there is only one legal representative, the
Chairperson of the Board of Directors or the Director/General Director shall be
the legal representative; unless otherwise prescribed by the company’s charter,
the Chairperson of the Board of Directors shall be the legal representative of
the company. If there are more than one legal representatives, the Chairperson
of the Board of Directors and the Director/General Director shall naturally be
the legal representatives of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 135. General Meeting of Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The General Meeting of Shareholders consists of all
shareholders having voting right and is the supreme regulatory body of a
joint-stock company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The General Meeting of Shareholders has the following
rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Ratify the company’s development orientation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Decide the types of shares and amount of each type of
authorized shares; decide annual dividend payment of each type of shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Elect, dismiss, discharge from duty members of the Board
of Directors and Controllers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Decide investment or sale of assets of which the values
are equal to or higher than 35% of the total asset value written in the latest
financial statement of the company, unless a smaller rate is prescribed by the
company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Decide amendments to the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Ratify annual financial statements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Decide repurchase of more than 10% of total sold shares
of each type;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Consider taking actions against violations committed by
the Board of Directors and the Control Board that cause damage to the company
and its shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Decide the company’s restructuring and dissolution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Perform other rights and obligations prescribed by this
Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 136. Power to convene General Meetings of
Shareholders </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An annual general meeting shall be held one per year.
Apart from annual general meetings, extraordinary general meetings may be held
. The General Meeting of Shareholders must be held within Vietnam’s territory.
If the General Meeting of Shareholders is held at multiple locations at the
same time, the location of the General Meeting of Shareholders shall be the
place where the chair is present.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. An annual general meeting shall be held within 04 months
from the end of the fiscal year. At the request of the Board of Directors, the
business registration authority may extend this deadline. Nevertheless, the
time limit shall not exceed 05 months from the end of the fiscal year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Annual General Meeting of Shareholders shall discuss
and ratify the following issues:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a)
The company’s annual business plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The annual financial statement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Report of the Board of Directors on business
administration and performance of the Board of Directors and each member
thereof;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Report of the Control Board on the company’s business
outcome, performance of the Board of Directors, Director/General Director;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Self-assessment report of the Control Board and each
Controller;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Level of dividend on each share of each type;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Other issues within the competence of the General
Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. 3. The Board of Directors shall convene a extraordinary
General Meeting of Shareholders in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The meeting is deemed necessary for the company’s
interests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The number of remaining members of the Board of
Directors, the Control Board is smaller than the minimum number prescribed by
law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The meeting is requested by the shareholder or group of
shareholders mentioned in Clause 2 Article 144 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) At the request of the Control Board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Other cases prescribed by law and the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Unless otherwise prescribed by the company’s charter,
the Board of Directors shall convene a the General Meeting of Shareholders
within 30 days from the day on which the number of remaining members of the
Board of Directors is as prescribed in Point b or the request mentioned in
Point c and Point d Clause 3 of this Article is received.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the Board of Directors fails to convene the General
Meeting of Shareholders as prescribed, the Chairperson of the Board of
Directors and members of the Board of Directors shall take legal responsibility
and pay compensation for any damage to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">5.
If the Board of Directors fails to convene the General Meeting of Shareholders
as prescribed in Clause 4 of this Article, the Control Board shall convene the
General Meeting of Shareholders within the next 30 days instead of the Board of
Directors in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">If
the Control Board fails to convene the General Meeting of Shareholders as
prescribed, the Control Board shall take legal responsibility and pay
compensation for any damage to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. If the Control Board fails to convene the General
Meeting of Shareholders as prescribed in Clause 4 of this Article, the
shareholder or group of shareholders mentioned in Clause 2 Article 114 of this
Law is entitled to, on behalf of the company, convene the General Meeting of Shareholders
in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The convener of the General Meeting of Shareholders
shall perform the following tasks:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Make a list of shareholders entitled to attend the
meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Provide information and settle complaints about the list
of shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Prepare the program and agenda of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Prepare documents for the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Draft Resolutions of the General Meeting of
Shareholders according to the intended contents of the meeting; compile the
list and descriptions of candidates for the Board of Directors and the Control
Board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Determine the time and location of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Send invitations to every shareholders entitled to
attend the meeting as prescribed in this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Perform other tasks serving the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The cost of convention and organization of the General
Meeting of Shareholders prescribed in Clauses 4, 5, and 6 of this Article shall
be reimbursed by the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 137. List of shareholders entitled to attend
General Meeting of Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The list of shareholders entitled to attend General
Meeting of Shareholders shall be compiled according to the company’s
shareholder register. The list of shareholders entitled to attend General
Meeting of Shareholders shall be made not sooner than 05 days before
invitations to the General Meeting of Shareholders are sent, unless a longer
period is prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The list of shareholders entitled to attend the General
Meeting of Shareholders shall contain full names, permanent residences,
nationalities, ID/passport numbers of shareholders being individuals; names,
enterprise ID numbers or establishment decision numbers, addresses of
headquarters of shareholders being organizations; amount of each type of
shares; shareholder registration date and number of each shareholder.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Shareholders are entitled to inspect, examine, copy the
list of shareholders entitled to attend the General Meeting of Shareholders;
request adjustment to incorrect information or addition of necessary
information about themselves to the list. The company’s manager must promptly
provide information about in the shareholder register, adjust incorrect
information at the request of shareholders; pay compensation for damage caused
by failure to provide information or failure to provide timely, accurate
information in the shareholder register on request. Procedures for requesting
provision of information in the shareholder register shall comply with the
company’s charter. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 138. Agenda and contents of General Meeting of
Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The convener of the General Meeting of Shareholders
shall prepare its agenda and contents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The shareholder or group of shareholders mentioned in
Clause 2 Article 114 of this Law is entitled to propose additional issues to
the agenda of the General Meeting of Shareholders. The proposal must be made in
writing and sent to the company at least 03 working days before the opening
date, unless otherwise prescribed by the company’s charter. The proposal must
specify the name(s) of shareholder(s), amount of each type of shares or
equivalent information, additional issues proposed to the agenda.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The convener is entitled to reject the proposal
mentioned in Clause 2 of this Article in one of the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The proposal is not sent by the deadline; or the
proposal is not adequate or not valid;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The proposed issue is beyond the competence of the
General Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The convener of the General Meeting of Shareholders must
accept and include the proposal mentioned in Clause 2 of this Article to the
intended agenda and contents of the meeting, except for the case in Clause 3 of
this Article. The proposal shall be officially included on the agenda and
contents of the meeting if it is approved by the General Meeting of
Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 139. Invitation to General Meeting of Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The convener of the General Meeting of Shareholders
shall send invitations to all shareholders on the list of shareholders entitled
to attend the General Meeting of Shareholders at least 10 days before the
opening date, unless a longer period is prescribed by the company’s charter.
Every invitation must contain the name, headquarter address, enterprise ID
number; name, permanent residence of the shareholder; time and location of
meeting, and other requirements applied to participants.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Invitations shall be sent by registered mail to mailing
addresses of shareholders; the invitation shall also be posted on the company’s
website and a central or local daily newspaper where necessary according to the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The invitation shall be enclosed with the following
documents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The agenda, documents used during the meeting, and draft
resolution on each issue on the agenda;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The ballot;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The form to appoint authorized representative to attend
the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If the company has a website, meeting documents
mentioned in Clause 3 of this Article may be posted on such website instead of
being enclosed with the invitation. In this case, the invitation must specify
the site and method of downloading documents, and the company must send such
meeting documents to shareholders at their request.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 140. Exercising the right to attend General Meeting
of Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A shareholder may directly attend the meeting,
authorizes a person in writing to attend the meeting, or uses one of the method
mentioned in Clause 2 of this Article. If a shareholder being an organization
does not have an authorized representative mentioned in Clause 4 Article 15 of
this Law, another person shall be authorized to attend the General Meeting of
Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The authorization of representatives to attend the General
Meeting of Shareholders must be made in writing using the form provided by the
company. The persons authorized to attend the General Meeting of Shareholders
must present the letters of authorization before entering the meeting room.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A shareholder is considered to have attended and voted
at the General Meeting of Shareholders in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The shareholder attends and directly casts votes at the
meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The shareholder authorizes another person to attend and
cast votes at the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The shareholder attends and casts votes through online
meeting, electronic voting, or using another electronic medium;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The shareholder sends votes to the meeting by post, fax,
or email.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 141. Conditions for convening General Meeting of
Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A General Meeting of Shareholders shall be held when it
is attended by a number of shareholders represent at least 51% of votes; the
specific ratio shall be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the conditions for holding the first General Meeting
prescribed in Clause 1 of this Article are not satisfied, the second General
Meeting shall be held within 30 working days from the intended date of the
first General Meeting, unless otherwise prescribed by the company’s charter.
The second General Meeting of Shareholders shall be held when it is attended by
a number of shareholders represent at least 33% of votes; the specific ratio
shall be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3.
If the conditions for holding the second General Meeting prescribed in Clause 2
of this Article are not satisfied, the third General Meeting shall be held
within 20 working days from the intended date of the second General Meeting,
unless otherwise prescribed by the company’s charter.</span><span style="color: black;"> <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In this case, the second General Meeting of
Shareholders shall be held regardless of the number of votes of the attending
shareholders.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Only the General Meeting of Shareholders is entitled to
change the agenda enclosed with the invitation mentioned in Article 139 of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 142. Meeting and voting process at General Meeting
of Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Unless otherwise prescribed by the company’s charter,
meeting and voting process at General Meeting of Shareholders shall be as
follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Registration of shareholders who attend the General
Meeting of Shareholders shall be carried out before opening the meeting; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Election of the Chair, Secretary, and counting board:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Chairperson of the Board of Directors shall chair
the meetings convened by the Board of Directors; In case the Chairperson is
temporarily absent or not capable of working, other members of the Board of
Directors shall elect one of them to chair the meeting under the majority rule;
If a chair is not elected, the Chief of the Control Board shall direct the
General Meeting of Shareholders to elect a chair and the person that receives
most votes shall chair the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In other cases, the person that signs the decision to
convene the General Meeting of Shareholders shall direct the General Meeting of
Shareholders to elect a chair and the person that receives most votes shall
chair the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The chair shall appoint one or some people as the
secretary(ies);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The General Meeting of Shareholders shall elect one or
some people to the counting board at the request of the chair;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The agenda and contents of General Meeting of
Shareholders must be ratified by the meeting during the opening session. The
agenda must specify the time for each issue on the agenda;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The chair is entitled to take necessary and reasonable
measures to control the meeting in an orderly manner and in conformity with the
ratified agenda so that it reflects the demands of the majority of
participants;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The General Meeting of Shareholders shall discuss and
vote on each issue on the agenda. The voting shall be carried out by collecting
affirmative votes, then negative votes, then count the affirmative votes,
negative votes, and abstentions. The vote counting result shall be announced by
the chair right before the end of the meeting, unless otherwise prescribed by
the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Shareholders or authorized participants who arrive after
the opening of the meeting may register and has the right to vote after
registration; in this case, the effect of the issues voted on previously shall
remain unchanged;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The convener of the General Meeting of Shareholders has
the rights to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Request all participants to undergo inspection or other
legitimate, reasonable security measures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Request competent authorities to maintain order at the
meeting; expel those who act against the chair's direction, cause disruption,
obstruct the normal progress of the meeting, or refuse to comply with security
check requirements from the General Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The chair may delay a General Meeting of Shareholders
that has been attended by all registered participants until a later time or
change the meeting location in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The current location does not have convenient seats for
all participants;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Communication devices at the current location are not
sufficient for attending shareholders to discuss and vote;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) There is a participant that disrupts the order and
threatens to obstruct the fair and legal progress of the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The delay shall not exceed 03 days from the initial opening
date;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. If the char delays or suspends the General Meeting of
Shareholders against Clause 8 of this Article, the General Meeting of
Shareholders shall elect another person among the participants to replace the
chair until the end of the meeting; all Resolutions ratified at the meeting
shall be effective.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 143. Formalities to ratify Resolutions of the
General Meeting of Shareholders </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The General Meeting of Shareholders shall ratify
decisions within its competence by voting at the meeting or by absentee voting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Unless otherwise prescribed by the company’s charter,
Resolutions of the General Meeting of Shareholders about the following issues
shall be ratified by voting at the General Meeting of Shareholders:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Amendments to the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The company’s development orientation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Types of shares and total amount of each type;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Election, dismissal, discharge from duty of members of
the Board of Directors and the Control Board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Decision to make investments or sell assets of which
the values are equal to or higher than 35% of the total asset value written in
the latest financial statement of the company, or a smaller rate prescribed by
the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Ratify annual financial statements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Restructuring or dissolution of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 144. Conditions for a Resolution to be ratified</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A Resolution on one of the following issues shall be
ratified when it is approved by a number of shareholders that represents at
least 65% of votes of attending shareholders; the specific ratio shall be
prescribed by the company’s charter:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Types of shares and total amount of each type;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Changes of business lines;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Change of the company’s organizational structure;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Project of investment or sale assets of which the values
are equal to or higher than 35% of the total asset value written in the latest
financial statement of the company, or a smaller rate prescribed by the
company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Restructuring or dissolution of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Other cases defined by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Other Resolutions shall be ratified when they are
approved by a number of shareholders that represents at least 51% of votes of
attending shareholders, except for the cases in Clause 1 and Clause 3 of this
Article; the specific ratio shall be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Unless otherwise prescribed by the company’s charter,
Members of the Board of Directors and the Control Board shall be elected by
cumulative voting. Accordingly, each shareholder shall have a number of votes
that is proportional to his/her shares multiplied by (x) the number of members
of the Board of Directors or the Control Board. The shareholder may cast part
of or all of his/her votes for one or some candidates. Elected Members of the
Board of Directors or Controllers shall be determined by the number of votes
they receive in descending order, starting from the candidates that receive the
most votes until the number of members are sufficient according to the
company’s charter. If there are 02 or more candidates that receive the same
votes for the last position of the Board of Directors or the Control Board,
they shall be voted again or selected according to the voting criteria or the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case of absentee voting, a Resolution shall be
ratified if it is approved by a number of shareholders that represents at least
51% of votes; the specific ratio shall be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Resolutions of the General Meeting of Shareholders shall
be notified to all shareholders who are entitled to attend the General Meeting
of Shareholders within 15 days from the ratification date. If the company has a
website, such Resolutions may be posted on the website instead of being sent to
shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 145. Power and formalities to carry out absentee
voting of shareholders to ratify Resolutions of the General Meeting of
Shareholders </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Unless otherwise prescribed by the company’s charter, the
power and formalities to carry out absentee voting of shareholders by to ratify
Resolutions of the General Meeting of Shareholders<b> </b>shall be as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of Directors is entitled to carry out absentee
voting of shareholders to ratify Resolution of the General Meeting of
Shareholders when it is deemed necessary for the company’s interest;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of Directors shall prepare absentee ballots,
Draft Resolutions of the General Meeting of Shareholders, descriptions thereof,
and send them to shareholders having voting right at least 10 days before the
deadline for submitting absentee ballots, unless a longer period is prescribed
by the company’s charter. The list of shareholders to receive absentee ballots
shall be compiled in accordance with Clause 1 and Clause 2 Article 137 of this
Law. Requirements and methods to send absentee ballots and enclosed documents
are specified in Article 139 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The absentee ballot shall contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, ID number, headquarter address of the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Purposes of the voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full name, permanent residence, nationality, ID/passport
number if the shareholder is an individual; name, enterprise identification
number or establishment decision number, and the headquarter address if the
shareholder is an organization; or full name, permanent residence, nationality,
ID/passport number of the authorized representative if the shareholder is an
organization; Amount of shares of each type and number of votes of the
shareholder.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The issues that need voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Options including affirmative, negative, and
abstentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Deadline for submitting the completed absentee ballot to
the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Full name and signature of the Chairperson of the Board
of Directors and company’s legal representative;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Shareholders may send completed absentee ballots to the
company in the following manner:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) By post. The completed absentee ballots must bear the
signature of the shareholder if the shareholder is an individual, or signature
of the authorized representative or legal representative if the shareholder is
an organization. Every absentee ballot sent to the company must be put into
sealed envelopes. Envelopes must not be opened before counting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) By fax or email. Absentee ballots sent by fax or email
must be kept confidential until the vote counting time.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Absentee ballots sent to the company after the deadline
written therein, absentee ballots sent by post in envelopes that are opened,
absentee ballots sent by fax or email that are revealed are all invalid. If a
absentee ballot is not submitted, it will be excluded from voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Board of Directors shall count the votes and make a
vote counting record before the Control Board or shareholders that do not hold
managerial positions in the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The vote counting record must contain the following
information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, ID number, headquarter address of the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Purposes and issues that need voting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The number of shareholders and total number of votes
casted. The numbers of valid and invalid votes, methods of sending, enclosed
with the list of voting shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Total number of affirmative votes, negative votes, and
abstentions on each issue;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The issues ratified;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Full name and signature of the Chairperson of the Board
of Directors, the company’s legal representative, vote counting supervisors,
and vote counters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Members of the Board of Directors, vote counters and vote
counting supervisors are jointly responsible for the truthfulness, accuracy of
the vote counting record; jointly responsible for damage caused by the
decisions ratified because of untruthful, incorrect counts of votes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The vote counting record shall be sent to all
shareholders within 15 days from the completion date of vote counting. If the
company has a website, the vote counting record may be posted on such website
instead of being sent to shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Completed absentee ballots, the vote counting record,
ratified Resolutions, and relevant documents enclosed with absentee ballots
shall be kept at the company’s headquarter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Resolutions ratified by absentee voting are as valuable
as those ratified at the General Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 146. Minutes of General Meeting of Shareholders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The General Meeting of Shareholders must be recorded in
writing, audio recordings, or other electronic means of recordings. The meeting
minutes must be made in Vietnamese language (additional foreign language is
permitted) and has the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, ID number, headquarter address of the enterprise;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Time and location of the General Meeting of
Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Agenda and contents of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full names of the chair and secretary</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Summary of the meeting and opinions given at the
General Meeting of Shareholders with regard to each issue on the agenda;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The number of shareholders and total number of votes of
attending shareholders; list of registered shareholders, representatives of
shareholders, corresponding amount shares and votes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Total votes on each issue, specifying the voting method,
numbers of valid votes, invalid votes, affirmative votes, negative votes;
corresponding ratio to total votes of attending shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) The issues ratified and corresponding ratio of
affirmative votes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Signatures of the chair and secretary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The minutes made in Vietnamese language and foreign
languages shall have equal legal effectiveness. In case of any discrepancies
between the Vietnamese version and foreign language version, the Vietnamese
version shall prevail.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The minutes of the General Meeting of Shareholders must
be completed and ratified before the end of the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The chair and secretary are jointly responsible for the
truthfulness and accuracy of the minutes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The minutes of the General Meeting of Shareholders must be
send to every shareholder within 15 days from the ending date of the meeting;
the vote counting record may be posted on the company’s website (if any)
instead of being sent to shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The minutes of the General Meeting of Shareholders, list of
registered shareholders, ratified Resolutions, and relevant documents enclosed
with the invitations must be kept at the company’s headquarter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 147. Request for annulment of Resolutions of the
General Meeting of Shareholders </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 90 days from the day on which the minutes or the
vote counting record is received, the shareholder or group of shareholders
mentioned in Clause 2 Article 114 of this Law may request a court or arbitral
tribunal to consider annulling the Resolution or part of the Resolution of the
General Meeting of Shareholders in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Procedures for convening the meeting and making
decisions of the General Meeting of Shareholders are not conformable with this
Law and the company’s charter, except for the case in Clause 2 Article 148 of this
Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents of the Resolution contravenes the law or the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 148. Effect of Resolutions of the General Meeting
of Shareholders </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A Resolution of the General Meeting of Shareholders is
effective from the day on which it is ratified or on the effective date written
thereon.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Any Resolution of the General Meeting of Shareholders
which is ratified with 100% of voting shares shall be legitimate and effective
even if the procedures for ratifying such Resolution are not conformable with
regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case a shareholder or group of shareholders request
the court or arbitral tribunal to annual a Resolution of the General Meeting of
Shareholders as prescribed in Article 147 of this Law, such Resolution is still
effective until a dissenting decision is made by the court or arbitral
tribunal, except for the case in which temporary emergency measures are taken
under a decision of a competent authority.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 149. Board of Directors </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of Directors is a regulatory body of the
company, has the power to, on behalf of the company, make decisions, perform
the company’s rights and obligations beyond the competence of the General
Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of members has the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Decide the strategies, midterm development plans, and
annual business plans of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Propose types of shares and total authorized shares of
each type;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Decide the sale of new shares within the amount of
authorized shares of each type; decide to raise additional capital in other
manners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Decide selling prices of the company’s shares and bonds;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Decide repurchases of shares according to Clause 1
Article 130 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Decide investment plans and projects of investment
within its competence and limits prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Decide solutions for market development, marketing, and
technology;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Approve sale, loan, borrowing contracts, and other
contracts of which the values are equal to or higher than 35% of the total
asset value written in the latest financial statement of the company, unless
another rate is prescribed by the company’s charter. This Point does not apply
to the contracts and transactions mentioned in Point d Clause 2 Article 135,
Clause 1 and Clause 3 Article 162 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Elect, dismiss, discharge from duty the Chairperson of
the Board of Directors; designate, dismiss, sign contracts, terminate contracts
with the Director/General Director and other key managers prescribed by the
company’s charter; decide salaries and other benefits of such managers; appoint
representative to participate in the Board of members or the General Meeting of
Shareholders of another company; decide the wages and other benefits of such
persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Supervise, direct the Director/General Director and
other managers to run the company’s everyday business operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Decide the organizational structure, rules and
regulations of the company, establishment of subsidiaries, branches,
representative office, capital contributions to or purchase of shares of other
enterprises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Approve the agenda and documents of the General Meeting
of Shareholders, convene the General Meeting of Shareholders or carry out
absentee voting for the General Meeting of Shareholders to ratify decisions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) Submit annual financial statements to the General
Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">o) Propose the level of dividend payment; decide the
deadline and procedures for dividend payment or settlement of losses incurred
during the business operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">p) Propose restructuring, dissolution, petition for
bankruptcy of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">q) Perform other rights and obligations prescribed in this
Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Board of Directors shall ratify decisions by voting
at meetings, absentee voting, or another voting method prescribed by the
company’s charter. Each member of Board of Directors has a vote.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. While performing its functions, rights and obligations,
the Board of Directors shall comply with law, the company’s charter, and
Resolutions of the General Meeting of Shareholders. In case a Resolution is
ratified by the Board of Directors against the law or the company’s charter and
thus causes damage to the company, every member that approves the ratification
of such Resolution shall be jointly responsible for such Resolution and pay compensation
for the company. Members who object such Resolution shall not take
responsibility. In this case, any shareholder that hold the company’s shares
for at least 01 year shall be entitled to request the Board of Directors to
suspend the implementation of such Resolution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 150. Term of office and number of Members of the
Board of Directors </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of Directors consists of 03 to 11 members. The
company’s charter shall specify the number of Members of the Board of
Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Each Member of the Board of Directors and independent
member of the Board of Directors has a term of office of up to 05 years without
term limit. The number of terms, specific term period, number of Members of the
Board of Directors required to reside in Vietnam shall be specified in the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3.
In case the term of office of all Members of the Board of Directors expires at
the same time, they are still Members of the Board of Directors until new
members are elected and take over the office, unless otherwise prescribed by
the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If the joint-stock company is organized according to
Point b Clause 1 Article 134 of this Law, documents and transactions of the
company must bear the text “Thành viên độc lập” (“Independent member")
before the names of corresponding Members of the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The company’s charter shall specify the number, rights,
obligations, method of operation and cooperation of independent members of the
Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 151. Standards and conditions for Members of the
Board of Directors </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Members of the Board of Directors must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) be <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally competent</span>, not be banned from business
administration as prescribed in Clause 2 Article 18 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) has qualifications and experience of business administration;
Members of the Board of Directors are not necessarily shareholders of the
company, unless otherwise prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Members of the Board of Directors may concurrently hold
the position of Members of the Board of Directors of other companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) With regard to the subsidiaries over 50% of charter
capital of which is held by the State, Members of the Board of Directors must
not be spouses, parents, adoptive parents, children, adopted children, siblings
of the Director/General Director and other managers of the building work; must
not be related persons of the manager and the person competent to designate the
manager of the parent company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Unless otherwise prescribed by regulations of law on
securities, independent members of the Board of Directors prescribed in Point b
Clause 1 Article 134 of this law must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Not be a current employee of the company or its
subsidiaries; not be a person that used to work for the company or the
company’s subsidiaries over the previous 03 consecutive years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Not be a person receiving salaries, wages from the
company, except for the benefits to which Members of the Board of Directors are
entitled;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) not have a spouse, birth parent, adoptive parent, birth
child, adopted child, or sibling being a major shareholder of the company,
being a manager of the company or the company’s subsidiary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) not directly or indirectly hold at least 1% of the
company’s voting shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Not ever hold the position of Member of the Board of
Directors, the Control Board over at least the previous 05 consecutive years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Independent members of the Board of Directors must
notify the Board of Directors of their failure to satisfy the conditions
prescribed in Clause 2 of this Article. Such members are obviously no longer
independent members of the Board of Directors from the day on which conditions
are not satisfied. The Board of Directors shall report the cases in which
independent members of the Board of Directors no longer satisfy conditions at
the nearest General Meeting of Shareholders or convene a General Meeting of
Shareholders to elect new independent members within 06 months from the day on
which the independent member’s notification is received.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 152. Chairperson of the Board of Directors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of Directors shall elect a member of the Board
of Directors as the Chairperson. The Chairperson of the Board of Directors may
concurrently hold the position of Director/General Director, except for the
cases in Clause 2 of this Article and unless otherwise prescribed by
regulations of law on securities and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Chairperson of the Board of Directors of any
joint-stock company over 50% of voting shares are held by the State may not
concurrently hold the position of Director/General Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Chairperson of the Board of Directors has the
following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Formulate operation plans of the Board of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Prepare the agenda, contents, and documents of meetings;
convene and chair meetings of the Board of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">c)
Organize the ratification of Resolutions of the Board of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Supervise the implementation of Resolutions of the Board
of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Chair meetings of the General Meeting of Shareholders
and the Board of Directors;;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Perform other rights and obligations prescribed in this
Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4.
If the Chairperson of the Board of Directors is absent or is not able to
fulfill his/her duties, the Chairperson shall authorize another member in
writing to perform rights and obligations of the Chairperson of the Board of
Directors in accordance with the company’s charter.</span><span style="color: black;"> <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In case no one is authorized , other members shall
elect one of them as a temporary Chairperson of the Board of Directors under
the majority rule.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Where necessary, the Chairperson of the Board of
Directors shall hire a secretary to assist the Board of Directors and the
Chairperson of the Board of Directors in performing their duties in accordance
with law and the company’s charter. The company’s secretary has the following
rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a)
Assist the convention of the General Meeting of Shareholders and meetings of
the Board of Directors; making meeting minutes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assist Members of the Board of Directors in performing
their rights and obligations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Assist the Board of Directors in applying and
implementing the company’s administration principles;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Assist the company in building shareholder relationships
and protecting the lawful rights and interests of shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Assist the company in fulfilling its obligation to
provide information, disclose information and administrative procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Perform other rights and obligations prescribed by the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Chairperson of the Board of Directors may be
dismissed under a decision of the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 153. Meetings of the Board of Directors </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Chairperson of the Board of Directors shall be
elected during the first meeting of the new Board of Directors within 07
working days from the end of the voting. This meeting shall be convened and
chaired by the member that receives the most votes. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">If there is more than one
member who has the highest votes, they shall be voted for by members under the
majority rule to convene the Board of Directors.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of Directors may hold periodic and
extraordinary meetings. The Board of Directors shall hold meetings at the
company’s headquarter or other locations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Meetings of the Board of Directors shall be held by the
Chairperson of the Board of Directors when it is deemed necessary. At least one
meeting shall be held in a quarter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Chairperson of the Board of Directors shall convene
a meeting of the Board of Directors in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The meeting is requested by the Control Board or
independent members</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The meeting is requested by the Director/General
Director or at least 05 other managers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The meeting is requested by at least 02 executive
members of the Board of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The request must be made in writing, specifying the
purposes, issues that need discussing, and decisions within the competence of
the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Chairperson of the Board of Directors shall convene
a meeting of the Board of Directors within 07 working days from the day on which
the request mentioned in Clause 4 of this Article is received. If the
Chairperson fails to convene the meeting on request, the Chairperson shall take
responsibility for any damage to the company; the person who makes the request
may convene a meeting of the Board of Directors instead of the Board of
Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Chairperson of the Board of Directors or the
convener of the Board of Directors meeting shall send invitations at least 03
working days before the meeting date, unless otherwise prescribed by the
company’s charter. The invitation must specify the time, location, agenda,
issues, and decisions of the meeting. The invitation must be enclosed with
documents used at the meeting and members’ ballots.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The invitation shall be sent by post, fax, email, or other
means, as long as they reach the mailing address of every the Board of
Directors, which is registered with the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The Chairperson of the Board of Directors or the
convener shall send invitations and enclosed documents to Controllers as if
they are members of the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Controllers are entitled to attend meetings of the Board of
Directors, participate in discussion, and must not cast votes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. A meeting of the Board of Directors shall be held when
it is attended by at least three fourths of the members. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">If the
number of attending members is not sufficient, the second meeting shall be
convened within 07 days from the initial meeting date, unless a shorter period
is prescribed by the company’s charter.</span> In this case, the meeting shall
be held if it is attended by at least half of Members of the Board of
Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. A member of the Board of Directors is considered to have
attended and cast votes at a meeting if such member:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Attends and cast votes directly at the meeting; or</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Authorizes another person to attend the meeting as
prescribed in Clause 10 of this Article; or</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Attends and casts votes via an online meeting or a
similar manner; or</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Sends votes to the meeting by post, fax, or email.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Votes sent to the meeting by post must be contained in
sealed envelopes and given to the Chairperson of the Board of Directors at
least one hour before the opening time. Votes shall be open before every
participants.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Unless otherwise prescribed by the company’s charter, a
Resolution of the Board of Directors shall be ratified if it is approved by a
majority of attending members; in the event of equal votes, the Chairperson of
the Board of Directors shall have the casting vote.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Members must attend all meetings of the Board of
Directors. A member may authorize another person to attend the meeting if
approved by a majority of Members of the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 154. Minutes of meetings of the Board of Directors </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Meetings of the Board of Directors shall be recorded in
writing, audio recordings, or other electronic means. The minutes must be made
in Vietnamese languages (additional foreign languages are permitted) and
contain the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name, enterprise identification number,
address of the headquarter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Purposes, agenda, and contents of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Time and location of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full name of each attending member or their authorized
person, method of participation; full name of every member that does not attend
and explanations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Issues discussed and voted on at the meeting; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Summary of opinions of each attending member in
chronological order;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Voting result, specifying the members that casts
affirmative votes, negative votes, and abstentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) The issues that have been ratified;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Full names, signatures of the chair and the minutes
maker.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The chair and the minutes maker are responsible for the
truthfulness and accuracy of the minutes of the Board of Directors meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Minutes of the Board of Directors meetings and documents
used during the meetings shall be kept at the company’s headquarter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The minutes made in Vietnamese language and those in
foreign languages shall have equal value. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In case of any discrepancy
between the Vietnamese version and foreign language version, the former shall
prevail.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 155. Right to obtain information of Members of the
Board of Directors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Members of the Board of Directors are entitled to
request the Director/General Director or Deputy Director/Deputy General
Director, and managers of units in the company to provide information about the
financial status and performance of the company and units in the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The requested must provide timely, sufficient, accurate
information and documents at the request of Members of the Board of Directors.
Procedures for requesting and providing information shall be prescribed by the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 156. Dismissal, discharge from duty and addition of
Members of the Board of Directors </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A member of the Board of Directors shall be dismissed if
he or she:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) fails to satisfy the standards and conditions prescribed
in Article 151 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) fails to participate in activities of the Board of
Directors for 06 consecutive months, except for force majeure events;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) tenders a resignation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Members of the Board of Directors may be discharged from
duty under Resolutions of the General Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Board of Directors shall convene the General Meeting
of Shareholders to elect additional members of the Board of Directors in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The number of Members of the Board of Directors is
reduced by more than one third of the number prescribed by the company’s
charter. In this case, the Board of Directors shall convene a General Meeting
of Shareholders within 60 days from the day on which the number of Members of
the Board of Directors is reduced by more than one third;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) the number of independent members of the Board of
Directors falls below the ratio prescribed in Clause 1 Article 134 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In other cases, the nearest General Meeting of Shareholders
shall elect new members to replace those who have been dismissed or discharged
from duty.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 157. Director/General Director </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of Directors shall appoint one of them as or
hire a Director/General Director.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Director/General Director shall run the company’s
everyday business, be supervised by the Board of Directors, take responsibility
to the Board of Directors for performance of given rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A Director/General Director shall have a term of office of
up to 05 years without term limit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Standards and conditions for the Director/General Director
are the same as those prescribed in Article 65 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Director/General Director has the following rights
and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Decide important issues related to the company’s
everyday business without decision of the Board of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Organize the implementation of Resolutions of the Board
of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Organize the implementation of business plans and
investment plans of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Propose organizational structure, internal rules and
regulations of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Designate, dismiss, discharge from duty the company’s
managers, except for the positions within the competence of the Board of
Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Decide the salaries and other benefits of the company’s
employees, including the managers designated by the Director/General Director;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Hire employees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Suggest plans for dividend payments or loss settlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Perform other rights and obligations prescribed by law,
the company’s charter, and Resolutions of the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Director/General Director shall run the company’s
everyday business in accordance with law, the company’s charter, employment contract
with the company, and Resolutions of the Board of Directors. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">If
committing violations which cause damage to the company, the Director/General
Director shall take legal responsibility and pay compensation for the company.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 158. Salaries, remunerations, and other benefits of
members of the Board of Directors, Director/General Director</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company is entitled to pay remunerations to Members
of the Board of Directors, salaries to the Director/General Director and other
managers according to the business outcome.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
Unless otherwise prescribed by the company’s charter, remunerations, salaries
and other benefits of the Members of the Board of Directors, Director/General
Director shall be paid as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members of the Board of Directors shall receive
remunerations and bonuses. Remunerations are calculated according to the number
of working days necessary for fulfilling the duties of Members of the Board of
Directors and daily remuneration. The Board of Directors shall reach an
agreement on estimated remuneration of each member. The total remuneration of
the Board of Directors shall be decided by the General Meeting of Shareholders
at the annual general meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members of the Board of Directors are entitled to have
the cost of accommodation, meals, traveling, and other reasonable costs
incurred during the performance of given duties reimbursed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Director/General Director shall receive salaries and
bonuses. The Director/General Director's salaries and bonuses shall be decided
by the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Remunerations of Members of the Board of Directors and
salaries of the Director/General Director and other managers shall be included
in the company’s operating cost in accordance with regulations of law on
corporate income tax, be recorded as a separate item in the company’s financial
statement, and be reported at the annual general meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 159. Publishing related interests</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Unless tighter regulations are prescribed by the company’s
charter, related persons and interests of the company shall be published as
follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company shall compile and update the list of related
persons of the company in accordance with Clause 17 Article 4 of this Law and
their transactions with the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Members of the Board of Directors, Controllers, the
Director/General Director, and other managers of the company shall declare
their related interests with the company, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name, enterprise ID number, address of the headquarter,
business lines of every enterprise of which they have stakes or shares; the
proportion and time of obtainment of such stakes or shares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Name, enterprise ID number, address of the headquarter,
business lines of every enterprise of which their related persons have a joint
ownership or private ownership of stakes or shares that make up over 10% of
charter capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The information mentioned in Clause 2 of this Article
shall be declared within 07 working days from the day on which related
interests arise; any adjustment shall be notified to the company within 07 working
days from the day on which such adjustment arises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The List of related persons and related interests
mentioned in Clause 1 and Clause 2 of this Article shall be published,
examined, and copied as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company shall notify the List of related persons and
related interests to the General Meeting of Shareholders at the annual meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The List of related persons and related interests shall
be kept at the enterprise’s headquarter; part or all of the List may be kept at
the company’s branches where necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Shareholders and authorized representatives of
shareholders, Members of the Board of Directors, the Control Board, the
Director/General Director, and other managers are entitled to examine and copy
part of or all of the List during working hours;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The company shall enable the persons mentioned in Point
c of this Clause to access, examine, and copy the List of related persons of
the company and other contents in the most convenient manner; must not obstruct
them to exercise such right. Procedures for examining and copying the List of
related persons and related interests shall be prescribed by the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Members of the Board of Directors, the Director/General
Director that shall explain the nature and contents of the works they carry out
single-handedly or on behalf of other persons to the Board of Directors and the
Control Board. Such works may only be carried out when it is approved by a
majority of other members of the Board of Directors; if the work is carried out
without notification or approval by the Board of Directors, all incomes from
such work shall belong to the company. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 160. Responsibilities of the company’s managers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Members of the Board of Directors, Director/General
Director, and other managers have the responsibilities to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Perform given rights and obligations in accordance with
this Law, relevant regulations of law, the company’s charter, and Resolutions
of the General Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Perform given rights and obligations in a truthful,
careful manner to ensure the company’s legitimate interests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Act in the best interest of the company and
shareholders; do not use information, secrets, business opportunities of the
company; do not misuse the position, power, or assets of the company for
self-seeking purposes or serving the interest of other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Promptly, and accurately notify the company of the
enterprises they and their related persons own or have the controlling stakes
or shares; such notifications shall be posted at the company’s headquarter and
branches.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Perform other rights and obligations prescribed in this
Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 161. Rights to file lawsuit against Members of the
Board of Directors, Director/General Director </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The shareholder or group of shareholders that
continuously holds at least 1% of ordinary shares for 06 months is entitled to,
whether single-handedly or on behalf of the company, file civil lawsuits
against a Member of the Board of Directors or the Director/General Director if
he/she:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) commit violations against obligations of the company’s
manager prescribed in Article 160 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) fails to perform given rights and obligations; fails to
implement or to completely implement Resolutions of the Board of Directors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Perform given rights and obligations against the law,
the company’s charter, or Resolutions of the General Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) uses information, secrets, business opportunities of the
company for self-seeking purposes or serving the interest of other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) abuses the position, power, or assets of the company
for self-seeking purposes or serving the interest of other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Other cases prescribed by law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Procedures for proceedings are prescribed by corresponding
regulations of law on civil proceedings. The proceeding costs in case the
shareholder or group of shareholders files a lawsuit on behalf of the company
shall be included in the company’s expense, unless such lawsuit is rejected.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 162. Contracts and transactions subject to approval
by the General Meeting of Shareholders or the Board of Directors </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contracts and transactions between the company and the
following entities are subject to approval by the General Meeting of
Shareholders or the Board of Directors:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Shareholders and authorized representative of
shareholders that own more than 10% of ordinary shares of the company and their
related persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members of the Board of Directors, the Director/General
Director, and their related persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The enterprises mentioned in Clause 2 Article 159 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Board of Directors must approve every contract and
transaction smaller than 35% of the enterprise’s total asset value written in
the latest financial statement, or a smaller rate prescribed by the company’s
charter. In this case, the person that signs the contract on behalf of the
company shall send a notification to Members of the Board of Directors and
Controllers of the entities related to such contract or transaction, and
enclose with the notification the draft contract or description of the
transaction. The Board of Directors shall decide whether to approve the
contract or transaction within 15 days from the day on which the notification
is received, unless another time limit is prescribed by the company’s charter;
members with related interests do not have voting right.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The General Meeting of Shareholders shall approve
contracts and transactions other than those prescribed in Clause 2 of this
Article. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In
this case, the person that signs the contract on behalf of the company shall
send a notification to the Board of Directors and Controllers of the entities
related to such contract or transaction, and enclose with the notification the
draft contract or description of the transaction.</span> The Board of Directors
shall submit the drat contract or description of the transaction to the General
Meeting of Shareholders or carry out a absentee voting. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In this case,
shareholders with relevant interests do not have the voting right; the contract
or transaction shall be accepted when it is vote for by a number of
shareholders that represents 65% of the remaining votes, unless otherwise
prescribed by the company’s charter.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A contract or transaction shall be annulled and dealt
with in accordance with law when it is concluded or carried out without
approval as prescribed in Clause 2 and Clause 3 of this Article and thus causes
damage to the company; the person that concludes the contract, related
shareholders, Members of the Board of Directors, the Director/General Director
are jointly responsible for paying compensation and return the incomes derived
from such contract or transaction to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 163. Control Board</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Control Board consists of 03 – 05 members, a
Controller has a term of office of up to 05 years without term limit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Controllers shall elect one of them as the Chief of the
Control Board under the majority rule. Rights and obligations of the Chief of
the Control Board shall be prescribed by the company’s charter. More than half
of members of the Control Board must reside in Vietnam. The Chief of the
Control Board must be a professional accountant or auditor and has to work
full-time at the company, unless higher standards prescribed by the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If term of office of all Controllers expires at the same
time and Controllers of the new term are not elected, the Controllers shall
keep performing their rights and obligations until Controllers of a new term
are elected and take over the office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 164. Standards and conditions of Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A Controller must:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) be <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally competent </span>and not be banned from
business administration and enterprise establishment as prescribed by this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) not be a spouse, birth parent, adoptive parent, birth
child, adopted child, or sibling of any member of the Board of Directors,
Director/General Director, or any other manager;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) not hold managerial positions of the company. The
Controller is not necessarily a shareholder or employee of the company, unless
otherwise prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) satisfy other standards and conditions of relevant
regulations of law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Controllers of listed joint-stock companies and
companies of which over 50% of charter capital is held by the State must be
auditors or accountants.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 165. Rights and obligations of the Control Board </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Control Board shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Supervise the Board of Directors, Director, or General
Director managing and running the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Inspect the rationality, legitimacy, truthfulness, and
prudence in business administration; the systematicness, consistency, and
conformability of accounting works, statistical works, and the compilation of
financial statements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Inspect the sufficiency, legitimacy, and truthfulness of
business outcome reports, annual and biannual financial statements of the
company, management assessment report of the Board of Directors, and submit the
inspection report at the annual general meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Review, check, assess the effect and effectiveness of
the internal control system, internal audit system, risk management and early
warning system of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Examine accounting books, accounting records and other
documents of the company; managerial and administrative works of the company
where necessary or under Resolutions of the General Meeting of Shareholders or
at the request of the shareholder or group of shareholders prescribed in Clause
2 Article 114 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Carry out an inspection at the request of the
shareholder or group of shareholders mentioned in Clause 2 Article 114 of this
Law within 07 working days from the day on which the request is received.
Within 15 days from the end of the inspection, the Control Board shall report
the issues that need inspecting to the Board of Directors and the shareholder
or group of shareholders that made the request.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The inspection mentioned in this Clause must not obstruct
the normal operation of the Board of Directors and must not interrupt the
company’s business administration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Propose changes, improvements to the organizational
structure, mechanism for managing, supervising, and running the company’s
operation to the Board of Directors or the General Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Notify the Board of Directors in writing if any Members
of the Board of Directors, the Director or General Director violates Article
160 of this Law; request the violator to stop the violation and take remedial
measures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Attend and discuss at meetings of the Board of
Directors, General Meetings of Shareholders, and other meetings of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Employ independent consultants and internal audit
department of the company to perform given duties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Seek opinions of the Board of Directors before
submitting reports, conclusions, and proposals to the General Meeting of Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Perform other rights and obligations prescribed in this
Law, the company’s charter, and Resolutions of the General Meeting of
Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 166. Right to obtain information of the Control
Board</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Invitations, absentee ballots, and enclosed documents
shall be sent to the Controllers at the same time and in the same manner as
Members of the Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Resolutions and minutes of meetings of the Board of
Directors and General Meetings of Shareholders shall be sent to the Controllers
at the same time and in the same manner as shareholders and Members of the
Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Reports of the Director/General Director submitted to
the Board of Directors and other documents issued by the company shall be sent
to the Controllers at the same time and in the same manner as Members of the
Board of Directors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Controllers are entitled to access documents of the
company which are kept at the headquarter, branches, and other locations;
entitled to enter working places of managers and employees of the company
during working hours.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Board of Directors, members of the Board of
Directors, the Director/General Director, and other managers must provide
sufficient, accurate, and timely information, documents about the management of
the company at the request of members of the Control Board or the Control
Board.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 167. Salaries and other benefits of Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Unless otherwise prescribed by the company’s charter,
salaries and other benefits of Controllers shall be as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Controllers shall receive salaries and other benefits
under decisions of the General Meeting of Shareholders. The General Meeting of
Shareholders shall decide the total salary and annual budget of the Control
Board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Controllers shall have the reasonable cost of
accommodation, meals, traveling, and independent consultancy services covered.
The total salary and cost must not exceed the annual budget of the Control
Board, which is approved by the General Meeting of Shareholders, unless
otherwise decided by the General Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Salaries and expense of the Control Board shall be
included in the company’s operating cost in accordance with regulations of law
on corporate income tax, relevant regulations of law, and shall be recorded as
a separate item in the company’s financial statement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 168. Responsibilities of Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with law, the company’s charter, Resolutions of
the General Meeting of Shareholders, and professional ethics while performing
their rights and obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Perform the given rights and obligations in a truthful,
careful manner to ensure the company’s legitimate interests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Act in the best interest of the company and its
shareholders; do not use information, secrets, business opportunities of the
company; do not misuse the position, power, or assets of the company for
self-seeking purposes or serving the interest of other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Perform other rights and obligations prescribed in this
Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Controller that violates regulations in Clauses 1,
2, 3, and 4 of this Article and thus causes damage to the company or other
persons shall take personal responsibility or pay compensation for such damage.
All incomes and other interests of such Controller shall be returned to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. If a Controller is found committing violations while
performing his/her given rights and obligations, the Board of Directors shall
send a written notification to the Control Board, request the violator to stop
the violations and take remedial measures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 169. Dismissal and discharge from duty of
Controllers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A Controller shall be dismissed if he or she:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) no longer satisfies the standards and conditions
prescribed in Article 164 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) fails to perform his/her rights and obligations for 06
consecutive months, except for force majeure events;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) tenders a resignation which is accepted;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A Controller shall be discharge from duty if he or she:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) fails to fulfill the given tasks or duties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Commit serious or repeated violations against
obligations of Controllers prescribed by this Law and the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) is discharge under a decision of the General Meeting of
Shareholders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 170. Submission of annual reports</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. At the end of the fiscal year, the Board of Directors
shall prepare the following reports and documents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The report on the company’s business outcome;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The financial statement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The report on assessment of management of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. With regard to joint-stock companies required by law to
be audited, their annual financial statements must be audited before being
submitted to the General Meeting of Shareholders for consideration and
ratification.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The reports and documents mentioned in Clause 1 of this
Article must be sent to the Control Board for verification at least 30 days
before the opening date of the General Meeting of Shareholders, unless
otherwise prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The reports and documents shall be prepared by the Board
of Directors; the verification reports of the Control Board and audit reports
shall be kept at the company’s headquarter and branches at least 10 days before
the opening date of the General Meeting of Shareholders, unless a longer period
is prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Any shareholder that continuously holds the company’s
shares for at least 01 year is entitled to, whether single-handedly or together
with qualified lawyers, accountants, and auditors examine the reports mentioned
in this Article at reasonable times.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 171. Disclosure of information about joint-stock
companies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every joint-stock company shall send the annual
financial statement ratified by the General Meeting of Shareholders to a
competent authority in accordance with regulations of law on accounting and
relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The joint-stock company shall post the following
information on its website (if any):</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Résumés, qualifications, and professional experience of
members of the Board of Directors, Controllers, the Director/General Director
of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Annual financial statements ratified by the General
Meeting of Shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Reports on annual business outcome made by the Board of
Directors and the Control Board.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Any unlisted joint-stock company shall notify the
business registration authority where the company’s headquarter is stated of
the information or changes of information about the full names, nationalities,
passport numbers, permanent residences, amount of shares and types of shares
held by foreign shareholders, names, enterprise ID numbers, headquarter
addresses, amount of shares and type of shares of shareholders being foreign
organizations, full names, nationalities, passport numbers, permanent
residences of authorized representatives of such organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Public companies shall disclose information in
accordance with regulations of law on securities. Every joint-stock company
over 50% charter capital of which is held by the State shall disclose
information in accordance with Article 108 and Article 109 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 6.0pt; text-indent: -.5in;">
<b><span style="color: black;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">PARTNERSHIP </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 172. Partnership </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A partnership means an enterprise of which:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) At least 02 partners are co-owner of the company who run
business together in a common name (hereinafter referred to as general
partner). Apart from general partners, the company may have contributing
partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) General partners are individuals who are responsible for
the company’s obligations with all of their property;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Contributing partners are only liable for the company’s
debts up to the value of capital contributed to the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A partnership has its own legal status from the issuance
date of the Certificate of Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Partnerships must not issue any kind of shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 173. Contributing capital and issuing certificate
of capital contribution</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. General partners and contributing partners shall fully
and punctually contribute capital as committed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The general partner who fails to fully and punctually
contribute capital as committed shall pay compensation for any damage to the
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If a contributing partner fails to fully and punctually
contribute capital as committed, the deficit of capital is considered that
partner’s debt to the company; in this case such contributing partner may be
removed from the company under a decision of the Board of partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. As soon as capital is fully contributed, the partner
shall be issued with the certificate of capital contribution. The certificate
of capital contribution must contain the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name, enterprise identification number,
address of the headquarter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The company’s charter capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Full name, permanent residence, nationality, ID/passport
number of every partner; types of partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Value of stake and type of assets contributed as capital
by partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Numbers and dates of issue of certificates of capital
contribution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Rights and obligations of holders of certificates of
capital contribution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Full names, signatures of holders of certificates of
capital contribution and general partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If the certificate of capital contribution is lost or
damaged or otherwise destroyed, the partner shall have it reissued by the
company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 174. Assets of a partnership</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Assets of a partnership include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contributed assets the ownership of which have been
transferred to the company by members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Created assets bearing the company’s name;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Assets derived from business activities carried out by
general partners on behalf of the company and from the business activities
single-handedly carried out by general partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Other assets prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 175. Restrictions on general partners</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A general partner must not own a private company or hold
the position of general partner of another partnership, unless otherwise agreed
by other general partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. General partners must not do the same business lines of
the company, whether single-handedly or on behalf of another person, for
self-seeking purposes or serving the interest of other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A general partner must transfer part of or all of
his/her stake to another person, unless otherwise agreed by other general
partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 176. Rights and obligations of general partners</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every general partner is entitled to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Attend meetings, discuss, and vote on the company’s
issues; each general partner has a vote (or a number of vote prescribed by the
company’s charter);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Do the business lines of the company in the name of the
company; negotiate, conclude contracts and agreements with the terms and
conditions that are considered by the general partner most beneficial to the
company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Use the company’s seal and assets to do the company’s
business lines. Any general partner who advances his/her own money to do the
company’s business is entitled to request the company to return the money,
including both principal and interest at the market rate;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Request the company to compensate for the damage caused
by the business operation if such damage is not at the partner’s fault; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Request the company or other general partner to provide
information about the company’s performance; inspect the assets, accounting
books, and other documents where necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Receive distributed profits in proportion to the capital
contribution or under agreement according to the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Receive part of remaining assets in proportion to their
stake holding in case the company is dissolved or bankrupt, unless a specific
ration is prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) If a general partner dies, his/her inheritor shall
receive the value of the company’s assets minus (-) the debts owed by such
partner. The inheritor may become a general partner if accepted by the Board of
partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Perform other rights prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. General partners have responsibilities to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Manage and run the business in a truthful, careful
manner to ensure the company’s legitimate interests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Manage and run the company’s business in accordance with
law, the company’s charter, Resolutions of the Board of Partners; pay
compensation for damage caused by failure to comply with regulations in this
Point;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) not use the company’s assets for self-seeking purposes
or serving the interest of other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Return the money, assets received, and pay compensation
for damage to the company caused by receipt of money or assets from the
company’s business operation instead of giving it to the company, whether
single-handedly, on behalf of the company, or on behalf of other persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Take joint responsibility for paying the remaining
debts of the company if the company’s assets are not sufficient to pay all its
debts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Bear a loss in proportion to their stakes in the company
or under an agreement according to the company’s charter in case the company
suffers a loss;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Submit truthful and accurate monthly reports on his/her
own performance; provide information about his/her owner performance to other
partners at their request;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Perform other duties prescribed by this Law and the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 177. The Board of Partners</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Board of partners consists of all partners The Board
of partners shall elect a general partner as the Chairperson of the Board of
partner, who concurrently holds the position of Director/General Director of
the company, unless otherwise prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. General partners are entitled to request a meeting of
the Board of partners to discuss and decide the company’s business. The
requesting partner shall prepare the meeting agenda and documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Board of partners are entitled to decide every
company’s business. Unless otherwise prescribed by the company’s charter, the
following issues must be approved by at least three fourths (3/4) of general
partners:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The company’s development orientation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Amendments to the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Admission of a new general partner;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Approval for a withdrawal or removal of general partner
from the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Decision on a project of investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Decision to take loans and raise capital in other
manners; give a loan with a value of ≥ 50% charter capital of the company,
unless a higher rate is prescribed by the company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Decision to buy, sell assets with a value of ≥ the
company’s charter capital, unless a higher rate is prescribed by the company’s
charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Decision to ratify annual financial statement, total
profit, distributable profit, and amount of profit distributed to each;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Decision to dissolve the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Decide any issue that is not mentioned in Clause 3 of
this Article if the decision is approved by at least two thirds of general
partners; the specific ration shall be prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The right to vote of contributing partners shall comply
with this Law and the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 178. Convening meetings of Board of partners</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Chairperson of the Board of partners may convene a
meeting of the Board of partners whenever it is deemed necessary or at the
request of general partners. If the Chairperson of the Board of partners fails
to convene a meeting at the request of a general partner, such partner shall
convene the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The invitation to the meeting may be made in writing, by
phone, fax, or another electronic medium. The invitation must specify the
purposes, requirements, contents, agenda, location of the meeting, and name of
the partner that request the meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Documents serving discussion of the issues mentioned in
Clause 3 Article 177 of this Law must be sent in advance to all partners by the
deadline prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Chairperson of the Board of convening partner shall
chair the meeting. Every meeting of the Board of partners must be recorded into
the minutes. The minutes must contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name, enterprise identification number,
address of the headquarter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Purposes, agenda, and contents of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Time and location of the meeting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Full names of the chair and attending partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Opinions of attending partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The Resolutions ratified, number of partners that cast
affirmative votes, and basic contents of such Resolutions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Full names and signatures of attending partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 179. Running a partnership’s business</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. General partners are entitled to act as the company’s
legal representatives and run the company’s everyday business. All restrictions
on general partners’ running the company’s everyday business are only effective
to a third party if such person knows such restrictions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. While running the company’s business, general partners
shall hold various positions of managers and controllers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When some or all general partners doe certain business
works, decisions shall be ratified under the majority rule.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The company is not responsible for any work done by a
general partner beyond the company’s scope of business, unless such work is
accepted by other partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The company may open one or some bank accounts. The
Board of partners shall authorize a partner to deposit and withdraw money from
such accounts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Chairperson of the Board of partners, the
Director/General Director has the duties:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Run the company’s everyday business as general partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Convene and organize meetings of the Board of partners;
sign Resolutions of the Board of partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Give tasks and cooperate with other general partners in
doing business;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Arrange and keep accounting books, invoices, and other
documents of the company in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Represent the company in the relationship with
regulatory bodies; represent the company as defendant or plaintiff in lawsuits,
commercial disputes, or other disputes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Perform other duties prescribed by the company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 180. Termination of general partner’s status</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The general partner’s status shall be terminated if the
general partner:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Voluntarily withdraws capital from the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Dies, is declared missing, or <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">legally incompetent </span>by
the court;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Is removed from the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other cases prescribed by the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A general partner is entitled to withdraw capital from
the company if the withdrawal is accepted by the Board of partners. In this
case, the partner that wishes to withdraw capital shall submit a notification
at least 06 months before the withdrawal date and may only withdraw capital at
the end of the fiscal year and after the financial statement of such fiscal
year is ratified.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A general partner shall be removed from the company if
such partner:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) is not able to contribute capital or fails to contribute
capital as committed after the company has made the second request;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) commit violations against Article 175 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) fails to run the business in a truthful and prudent
manner; commit inappropriate acts that cause serious damage to the interests of
the company and other partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) fails to fulfill duties of a general partner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4.
When the partner’s status of a general partner who is legally incompetent is
terminated, such partner’s stake shall be returned fairly and reasonably.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Within 02 years from the date of status termination
prescribed in Point a and Point c Clause 1 of this Article, that person is
still jointly responsible for the company's debts incurred before the date of
status termination with all of his/her property. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. After the general partner’s status is terminated, if the
name of such partner is used as part of or all of the company’s name, the
partner or his/her inheritor or legal representative is entitled to request the
company to stop using such name.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 181. Admission of new general partners</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The company may admit new general partners or
contributing partners; the admission of a new partner is subject to approval by
the Board of partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. General partners or contributing partners shall fully
contribute capital to the company as promised within 15 days from the approval
date, unless another time limit is decided by the Board of partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The new general partner shall take joint responsibility
for the companies’ debts and liabilities with all of his/her property, unless
otherwise agreed between such partner and other partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 182. Rights and obligations of contributing
partners</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contributing partners are entitled to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Attend meetings, discuss and vote at the Board of
partners on amendments to the company’s charter, adjustments to rights and
obligations of contributing partner, restructuring or dissolution of the
company, and other contents of the company’s charter that directly affect their
rights and obligations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Receive annual distributed profits in proportion to the
ratio of capital contribution to the company’s charter capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Be provided with the company’s annual financial
statements; request the Chairperson of the Board of partners and general
partners to provide sufficient and accurate information about the company’s
performance; examine accounting books, records, contracts, transactions and
other documents of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Transfer their stakes to other persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Do the company’s business lines, whether
single-handedly or on behalf of other persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Settle their stakes by bequeathing, giving, mortgaging,
pawning or in other manners in accordance with law and the company’s charter;
in case a contributing partner dies, his/her inheritor shall become the
company’s contributing partner;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Receive part of remaining assets according to the
proportion of their stakes to the company’s charter capital in case the company
is dissolved or bankrupt;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Exercise other rights prescribed in this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contributing partners are obliged to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Take liability for the company’s debts and other
liabilities up to the value of promised capital contribution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Not participate in business administration, not do
business on behalf of the company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Comply with the company’s charter, rules and
regulations, and decisions of the Board of partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Perform other duties prescribed by this Law and the
company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">PRIVATE COMPANIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 183. Private companies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A private company is a enterprise owned by an individual
who is responsible for its operation with all of his/her property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Private companies must not issue any kind of shares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Each individual may establish only one private company.
The owner of a private company must not concurrently be a business household
owner or partner of a partnership.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Private companies must not contribute capital to
establishment, buy shares or stakes in partnerships, limited liability
companies, or joint-stock companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 184. Owner’s capital</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Capital of owner of a private company is registered by
the owner himself/herself. The private company owner must register the exact
amount of capital in VND, a convertible currency, gold, or other assets; if
capital is in the form of other assets, the type, quantity, and remaining value
of each type of assets must be specified.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. All capital and assets, including loan capital and
leased assets used for the company’s business operation, must be recorded in
the company’s accounting books and financial statements as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. During the operation, the owner of the private company may
increase or increase his/her capital investment in the company’s business
operation. The increase or decrease in the owner’s capital must be recorded in
accounting books. If the decreased capital falls below the registered capital,
the owner may only decrease capital after registering with the business
registration authority.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 185. Business management</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The owner of the private company has the absolute
discretion as to the company’s business operation, the use of post-tax profit,
and shall fulfill other financial obligations as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The owner may directly or hire another person to manage
the business operation. When hiring another person as the Director, the owner
is still responsible for every business operation of the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The owner shall be the plaintiff, defendant, or person
with related rights/obligations before the arbitral tribunal or the court in
the disputes over the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The owner of the private company is the company’s legal
representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 186. Company leasing</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The owner of the private company is entitled to lease out
his/her entire company, provided a written notification enclosed with a
notarized copy of the lease contract is sent to the business registration
authority and tax authority within 03 working days from the day effective date
of the lease contract. In this case, the private company’s owner is still
legally responsible as the enterprise’s owner. The rights and obligations or
the owner and the lessee to the company’s business operation shall be specified
in the lease contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 187. Selling company</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The private company’s owner is entitled to sell his/her
company to another person.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. After selling the company, the private company’s owner
is still responsible for the company’s debts and other liabilities which are
incurred before the handover date, unless otherwise agreed among the buyer, the
seller, and the creditors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The buyer and seller shall comply with regulations of
law on labor.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The buyer shall register a change of the private
company’s owner in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">GROUPS OF COMPANIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 188. Business corporations, general companies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Business corporations and general companies of various
economic sectors are groups of companies that are related to each other through
ownership of shares, stakes, or other kinds of connection. A business
corporation or a general company is not a type of business entity, does not
have a legal status, and is not required to apply for establishment
registration as prescribed by this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A business corporation or general company has a parent
company, subsidiaries, and other affiliate companies The parent company,
subsidiaries, and each of the associate companies of a business corporation or
general companies have rights and obligations of independent enterprises as
prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 189. Parent company and subsidiaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A company is considered parent company of another
company if the former company:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Owns more than 50% of charter capital or total ordinary
shares of the other company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Is entitle to directly or indirectly decide the
designation of a majority of or all of Members of the Board of Directors, the
Director/General Director of the other company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Is entitled to decide amendments to the other company’s
charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Subsidiaries must not contribute capital to or buy
shares of the parent company. Subsidiaries of the same parent company must not
contribute capital or buy shares of each other for the purpose of cross
ownership.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Subsidiaries of the same parent company which has at
least 65% state capital must not contribute capital to establish an enterprise
as prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall elaborate Clause 2 and Clause 3 of
this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 190. Rights and obligations of parent company to
subsidiaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Depending on the type of business of the subsidiary, the
parent company shall perform its rights and obligations as a member/partner,
owner, or shareholder of the subsidiary in accordance with corresponding
regulations of this Law and relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The contracts, transactions, and other relationships
between the parent company and the subsidiary must the established and executed
independently and equitably under conditions applied to independent legal
entities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the parent company makes intervention beyond the
competence of the owner, member/partner, or shareholder and requires the
subsidiary to do business against usual practice or engage in unprofitable
activities without providing acceptable compensation in the fiscal year and,
the parent company shall be responsibility for any damage to the subsidiary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The manager of the parent company shall take
responsibility for the intervention mentioned in Clause 3 of this Article and,
together with the parent company, take joint responsibility for the damage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If the parent company fails to provide compensation for
the subsidiary as prescribed in Clause 3 of this Article, the creditor,
member/partner, or shareholder that holds at least 1% of charter capital of the
subsidiary is entitled to, whether single-handedly or on behalf of the
subsidiary, request the parent company to pay compensation for the subsidiary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. If the business activities of a subsidiary mentioned in
Clause 3 of this Article bring profits for another subsidiary of the same
parent company, the subsidiary that receives such profit shall, together with
the parent company, return the profit to the subsidiary that suffers the loss.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 191. Financial statements of parent company and
subsidiaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. At the end of the fiscal years, apart from the reports
and documents prescribed by law, the parent company shall make the following
reports:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Consolidated financial statement of the parent company
in accordance with regulations of law on accounting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The report on summary of annual business outcome of the
parent company and subsidiaries; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The report on summary of management and administration
of the parent company and subsidiaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The persons in charge of making the reports mentioned in
Clause 1 of this Article shall not make and submit such reports before
receiving all financial statements of subsidiaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. At the request of legal representative of the parent
company, the legal representative of the subsidiary shall provide necessary
reports, documents, and information as prescribed to make the consolidated
financial statement and summary report of the parent company and subsidiaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The parent company’s manager shall use such reports to
make the consolidated financial statement and summary report of the parent
company and subsidiaries if the reports made and submitted by subsidiaries are
not suspected to be contain incorrect, inaccurate, or false information.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In case the parent company’s manager does not receive
necessary reports, documents, and information from a subsidiary after taking
all necessary measures within his/her competence, the parent company’s manager
shall still make and submit the consolidated financial statement and summary
report of the parent company and subsidiaries. The report might or might not
contain information from such subsidiary, but explanation must be provided to
avoid misunderstanding.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Reports, annual financial statements of the parent
company, subsidiaries, consolidated financial statements, and summary reports
of the parent company and subsidiaries must be kept at the parent company’s
headquarter. Copies of the reports and documents in this Clause must be
available of the parent company’s branches in Vietnam’s territory.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Subsidiaries must make summary reports on purchase,
sale, and other transactions with the parent company in addition to the reports
and documents prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IX</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">RESTRUCTURING,
DISSOLUTION, AND BANKRUPTCY OF ENTERPRISES </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 192. Total division </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A limited liability company or joint-stock company may
divide shareholders/members, and assets of the company (hereinafter referred to
as transferor company) to establish two new companies or more (hereinafter
referred to as transferee company) in one of the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Part of stakes/shares of members/shareholders and an
amount of assets proportional to the value of stakes/shares are transferred to
the transferee companies according to their holding in the transferor company
and corresponding to the value of assets transferred to the transferee
companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) All of stakes/shares of one or some members/shareholders
and an amount of assets proportional to the value of stakes/shares are
transferred to the transferee enterprises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">c)
A combination of both cases in Point a and Point b of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Procedures for total division of a limited liability
company or joint-stock company:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Board of members, the owner, or the General Meeting
of Shareholders of the transferor company shall ratify the Resolution on total division
in accordance with this Law and the company’s charter. The Resolution on total
division must contain basic information including the transferor company’s
name, headquarter addresses, names of transferee companies; rules, method, and
procedures for asset division; employment plan; method, time limit, and
procedures for transferring the transferor company’s stakes, shares, bonds to
transferee companies; rules for fulfillment of the transferor company’s
obligations; time limit for division. The Resolution on total division shall be
sent to all creditors and notified to all employees within 15 days from the
ratification date;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members, the owner, or shareholders of each of the
transferee companies shall ratify its charter, elect or designate the Chairperson
of the Board of members, the company's President, the Board of Directors,
Director/General Director, and apply for business registration in accordance
with this Law. In this case, the application for enterprise registration of the
transferee companies must be enclosed with the Resolution on total division
mentioned in Point a of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The number of members, shareholders, their holding of
stakes/shares, quantity of shareholders and charter capital of the transferee
companies are corresponding to the method of dividing, transferring
stakes/shares of the transferor company to the transferee companies in the
cases mentioned in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The transferor company shall cease to exist after the
transferee companies are issued with their Certificates of Business
registration. Transferee companies are jointly responsible for the unpaid
debts, employment contracts, and other liabilities of the transferor company,
or reach agreements with the creditors, customers, and employees to decide on
one of the companies to settle such obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The business registration authority shall update the
legal status of the transferor company on the National Business Registration
Database when issuing Certificates of Business registration to transferee
companies. If the transferee company’s headquarter is outside the province in
which the transferor company’s headquarter is situated, the business
registration authority of the province in which the transferee company’s
headquarter is situated shall notify the business registration of the
transferee company to the business registration authority of the province in
which the transferor company’s headquarter is situated in order to update the
legal status of the transferor company on National Enterprise Registration
Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 193. Partial division </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A limited liability company or joint-stock company may
be partially divided by transferring part of its existing assets, rights and
obligations (hereinafter referred to as transferor company) to establish one or
some new limited liability companies or joint-stock companies (hereinafter
referred to as transferee companies) without terminating the existence of the
transferor company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Partial division may be carried out using one of the
following methods:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Part of stakes/shares of members/shareholders and an
amount of assets proportional to the value of stakes/shares are transferred to
the transferee companies according to their holding in the transferor company
and corresponding to the value of assets transferred to the transferee
companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) All of stakes/shares of one or some members/shareholders
and an amount of assets proportional to the value of their stakes/shares are
transferred to the transferee companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) A combination of both cases in Point a and Point b of
this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The transferor company shall register a change to
charter capital and number of members, which are proportional to the decrease
in stakes/shares and quantity of members, at the same time with business
registration of transferee companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Procedures for partial division of a limited liability
company or a joint-stock company:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Board of members, the owner, or the General Meeting
of Shareholders of the transferor company shall ratify the Resolution on
partial division in accordance with this Law and the company’s charter. The
Resolution on partial division must contain basic information including the
transferor company’s name, headquarter addresses, names of transferee
companies; employment plan; division method; value of assets, rights and
obligations transferred from the transferor company to the transferee
companies; time limit for division. The Resolution on partial division shall be
sent to all creditors and notified to all employees within 15 days from the ratification
date;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members, the owner, or shareholders of each of the
transferee companies shall ratify its charter, elect or designate Chairpersons
of the Board of members, the company's President, the Board of Directors,
Director/General Director, and apply for business registration in accordance
with this Law. In this case, the application for enterprise registration must
be enclosed with the Resolution on partial division mentioned in Point a of
this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. After business registration, the transferor company and
transferee companies are jointly responsible for the unpaid debts, employment
contracts, and other liabilities of the transferor company, unless otherwise
agreed among the transferor company, transferee companies, the transferor
company’s creditors, customers, and employees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 194. Corporate amalgamation</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Two or some companies (hereinafter referred to as
consolidating companies) may consolidate into a new company (hereinafter
referred to as consolidated company). After that, consolidating companies shall
cease to exist.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Procedures for consolidation:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The consolidating companies prepare the consolidation
contract. The consolidation contract must contain the consolidating companies’
names, headquarter addresses; the consolidated company’s name and headquarter
address; procedures and conditions for consolidation; employment plan; time
limit and procedures for transferring assets, stakes, shares, bonds of the
consolidating companies to the consolidated company; time limit for consolidation;
draft charter of the consolidated company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members, the owner, or shareholders of the consolidating
companies shall ratify the consolidation contract, the consolidated company’s
charter, elect or designate Chairpersons of the Board of members, the company's
President, the Board of Directors, Director/General Director of the
consolidated company, and apply for business registration in accordance with
this Law. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">The consolidation contract shall be sent to all creditors and
notified to all employees within 15 days from the ratification date;</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the consolidated company has 30% - 50% of the market
share, legal representatives of consolidating companies shall notify the
competition authority before initiating the consolidation process, unless
otherwise prescribed by the Law on Competition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Consolidation is prohibited if the consolidated company has
more than 50% of the market share after consolidation, unless otherwise
prescribed by the Law on Competition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Documents and procedures for registration of the
consolidated company shall comply with this Law. Copies of the following
documents shall be enclosed:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The consolidation contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Resolutions and meeting minutes that ratify the
consolidation contract of the consolidating companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. After business registration, the consolidating companies
shall cease to exist; the consolidated company shall inherit the lawful rights
and interests as well as unpaid debts, employment contract, and other
liabilities of the consolidating companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The business registration authority shall update the
legal status of the consolidating companies on the National Business
Registration Database when issuing the Certificate of Business registration to
the consolidated company. If the new company’s headquarter is outside the
province in which the divided company’s headquarter is situated, the business
registration authority of the province in which the new company’s headquarter
is situated shall notify the business registration of the new company to the
business registration authority of the province in which the divided company’s
headquarter is situated in order to update the legal status of the divided
company on National Enterprise Registration Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 195. Acquisition</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. One or some companies (hereinafter referred to as
acquired companies) may be merged into another company (hereinafter referred to
as the acquirer) by transferring all assets, legitimate rights, obligations,
and interests to the acquirer. After that, the acquired companies shall cease to
exist.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Procedures for acquisition:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Relevant companies shall prepare the acquisition
contract and draft the charter of the acquirer. The acquisition contract must
contain the acquirer’s names, headquarter addresses; the acquired company’s
name and headquarter address; procedures and conditions for acquisition;
employment plan; time limit and procedures for transferring assets, stakes,
shares, bonds of the consolidating companies to the acquirer; time limit for
acquisition; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Members, the owners, or shareholders of each of relevant
companies shall ratify the acquisition contract, charter of the acquirer, and
apply for registration of the acquirer as prescribed by this Law. The
acquisition contract shall be sent to all creditors and notified to all employees
within 15 days from the ratification date;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) After business registration, the acquired companies
shall cease to exist; the acquirer shall inherit the lawful rights and
interests as well as unpaid debts, employment contract, and other liabilities
of the acquired companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the acquirer has 30% - 50% of the market share, legal
representatives of the companies shall notify the competition authority before
initiating the acquisition process, unless otherwise prescribed by the Law on
competition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Acquisition is prohibited if the acquirer has more than 50%
of the market share after acquisition, unless otherwise prescribed by the Law
on Competition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Documents and procedures for registration of the
acquirer shall comply with this Law. Copies of the following documents shall be
enclosed:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The acquisition contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Resolutions and meeting minutes that ratify the
acquisition contract of the acquirer.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Resolution and meeting minutes that ratify the
acquisition contract of the acquired companies, unless the acquirer is a
member/partner or shareholder that holds more than 65% of charter capital or
voting shares of the acquired company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The business registration authority shall update the
legal status of the acquired companies on the National Business Registration
Database and adjust the Certificate of Business registration of the acquirer.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the headquarter of an acquired company is outside the
province in which the acquirer’s headquarter is situated, the business
registration authority of the province in which the acquirer’s headquarter is
situated shall notify the business registration authority of the province in
which the acquired company’s headquarter is situated in order to update the
legal status of the acquired company on National Enterprise Registration
Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 196. Converting a limited liability company into a
joint-stock company </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When a state-owned company is converted into a
joint-stock company, regulations of law on conversion of state-owned companies
into joint-stock companies shall apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A limited liability company may be converted into a
joint-stock company in one of the following manners:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Conversion into a joint-stock company without raising
capital from other entities, without selling stakes to other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Conversion into a joint-stock company by raising capital
from other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Conversion into a joint-stock company by selling part of
or all of the stakes to one or some other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Combination of the methods in Points a, b, and c of this
Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The company shall register the conversion with a
business registration authority within 10 days from the day on which the
conversion is completed. Within 05 working days from the receipt of the
application, the business registration authority shall reissue the Certificate
of Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The converted company obviously inherits all of the
lawful rights and interests, debts including tax debts, employment contracts,
and other obligations of the old company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Within 07 working days from the day on which the
Certificate of Business registration is issued, the business registration
authority shall notify relevant regulatory bodies as prescribed in Clause 1
Article 34 of this Law, and update the company’s legal status on the National Business
Registration Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 197. Converting a joint-stock company into a
single-member limited liability company </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A joint-stock company may be converted into a
single-member limited liability company in one of the following manners:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A shareholder receives the transfer of all shares and
stakes of all other shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A organization or individual other than a shareholder
receives the transfer of all shares of all of the company’s shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The company has only one shareholder for a period of
time exceeding the time limit prescribed in Article 110 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The transfer or receipt of capital in the form of shares
or stakes mentioned in Clause 1 of this Article shall comply with market
prices. Prices are determined according to the asset method, discounted cash
flow method, or other methods.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 15 days from the completion of share transfer
prescribed in Point a and Point b Clause 1 of this Article, if the event
mentioned in Point c Clause 1 of this Article occurs, the company shall send or
submit the application for conversion to the business registration authority
where the enterprise registered. Within 05 working days from the receipt of the
application, the business registration authority shall issue the Certificate of
Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The converted company obviously inherits all of the
lawful rights and interests, debts including tax debts, employment contracts,
and other obligations of the old company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Within 07 working days from the day on which the Certificate
of Business registration is issued, the business registration authority shall
notify relevant regulatory bodies as prescribed in Clause 1 Article 34 of this
Law, and update the company’s legal status on the National Business
Registration Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 198. Converting a joint-stock company into a
multi-member limited liability company </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A joint-stock company may be converted into a
multi-member limited liability company in one of the following manners:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Conversion into a limited liability company without
raising additional capital or transferring shares to other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Conversion into a limited liability company together
with raising capital from other entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Conversion into a limited liability company together
with transferring part of or all of shares to other organizations and
individuals that contribute capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Combination of the methods in Points a, b, and c of this
Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The company shall register the conversion with a
business registration authority within 10 days from the day on which the
conversion is completed. Within 05 working days from the receipt of the
application, the business registration authority shall issue the Certificate of
Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The converted company obviously inherits all of the lawful
rights and interests, debts including tax debts, employment contracts, and
other obligations of the old company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 07 working days from the day on which the
Certificate of Business registration is issued, the business registration
authority shall notify relevant regulatory bodies as prescribed in Clause 1
Article 34 of this Law, and update the company’s legal status on the National
Business Registration Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 199. Converting a private company into a limited
liability company </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A private company may be converted into a limited
liability company under a decision of the private company’s owner if all of the
following conditions are satisfied:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) All conditions in Clause 1 Article 28 of this Law are
satisfied;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The private company’s owner is the owner (if the private
company is converted into single-member limited liability company under the
ownership of an individual) or member (if the private company is converted into
a multi-member limited liability company) of the limited liability company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The private company’s owner makes a written commitment
to take personal responsibility for all unpaid debts of the private company
with all of his/her property and to settle the debts when they are due;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The private company’s owner has a written agreement with
parties of unfinished contracts that the new limited liability company will
take over such contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The private company’s owner makes a written commitment
or agreement with other capital contributors to employ the existing employees
of the private company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 05 working days from the receipt of the
application, the business registration authority shall consider issuing the
Certificate of Business registration if all of the conditions in Clause 1 of
this Article are satisfied.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 07 working days from the day on which the
Certificate of Business registration is issued as prescribed in Clause 2 of
this Article, the business registration authority shall notify relevant
regulatory bodies as prescribed in Clause 1 Article 34 of this Law, and update
the company’s legal status on the National Business Registration Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 200. Enterprise suspension </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A enterprise may suspend its business as long as a
written notification of the time and duration of suspension and time of
resumption is sent to the business registration authority at least 15 days
before the date of suspension or resumption. This regulation still applies in
case the enterprise resumes its business before the notified date.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The business registration authority or competent
authority shall request an enterprise to suspends the business lines subject to
conditions if such conditions are not satisfied by the enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. During the suspension period, the enterprise shall pay
outstanding tax, keep paying its debts, executing contracts with customers and
employers, unless otherwise agreed among the enterprise, its creditors,
customers, and employees. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 201. Cases of and conditions for dissolution</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A enterprise shall be dissolved in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The operation period written in the company’s charter
expires without a decision on extension;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The dissolution is decided by the owner of the private
company, by all general partners of the partnership, by the Board of members or
owner of the limited liability company, or insurance the General Meeting of
Shareholders of the joint-stock company;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The company fails to maintain the minimum number of
members prescribed by this Law for 06 consecutive years without following
procedures for business conversion;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The Certificate of Business registration is revoked.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The enterprise shall only be dissolved if all debts and
liabilities can be settled and the enterprise is involved in any dispute at a
court or arbitral tribunal. Relevant managers and enterprises mentioned in
Point d Clause 1 of this Article are jointly responsible for the enterprise’s
debts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 202. Procedures for enterprise dissolution</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The dissolution in the cases mentioned in Points a, b, and
c Clause 1 Article 201 of this Law shall be carried out as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ratify the decision on dissolution. The decision on
dissolution must contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enterprise’s name and headquarter address;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Reasons for dissolution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Procedures for finalizing contracts and settling debts
of the enterprise; the deadline for settling debts and finalizing contracts
must not exceed 06 months from the day on which the decision on dissolution is
ratified;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Plans for settlement of obligations derived from
employment contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Full name and signature of the enterprise's legal
representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Private company’s owner, the Board of members, owner, or
the Board of Directors shall directly organize the enterprise’s asset
liquidation, unless a separate liquidation organization must be established
according to the company’s charter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 07 working days from the approval date, the
decision on dissolution meeting minutes must be sent to the business
registration authority, tax authority, and employees of the enterprise; the
decision on dissolution shall be posted on National Business Registration
Portal, the enterprise’s headquarter, branches, and representative offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If there are unsettled financial obligations, the decision
on dissolution shall be enclosed with the debt settlement plan and sent to the
creditors, people with relevant rights, obligations, and interests. The plan
must contain the creditors’ names and addresses; the amount of debts, deadline,
location, and method of payment; method and deadline for settlement of
creditors’ complaints.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The business registration authority shall post a
notification of the status of every enterprise undergoing dissolution process
on the National Business Registration Portal right after receiving the decision
on dissolution from the enterprise. The notification must be posted together
with the decision on dissolution and debt settlement plan (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The enterprise’s debts shall be paid in the following
order:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Unpaid salaries, severance pay, social insurance as
prescribed by law, other benefits of employees according to collective
bargaining agreement and signed employment contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Tax debts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Other debts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. After all debts and dissolution costs are paid, the
remaining value shall be received by the private company’s owner, members,
shareholders, or owner of the company according to their holding of stakes or
shares in the company.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The legal representative of the enterprise shall send
the petition for dissolution to the business registration authority within 05
working days from the day on which all of the enterprise’s debts are settled.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The business registration authority shall update the
enterprise’s legal status of National Enterprise Registration Database if no
opinions or objections from relevant parties are received after 180 days from
the day on which the decision on dissolution is receipt as prescribed in Clause
3 of this Article or within 05 working days from the receipt of the petition
for dissolution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Government shall elaborate the procedures for business
dissolution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 203. Enterprise dissolution upon revocation of
Certificate of Business registration or under a Court’s decision</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The enterprise dissolution mentioned in Point d Clause 1
Article 201 of this Law shall be carried out following the procedures below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The business registration authority shall post a
notification of the status of the enterprise undergoing dissolution process on
the National Business Registration Portal concurrently with issuing a decision
to revoke the Certificate of Business registration or as soon as receiving an
effective decision on dissolution issued by a Court. The notification shall be
posted together with the Court’s decision to revoke the Certificate of Business
registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 10 days from the receipt of the decision to revoke
the Certificate of Business registration or from the effective date of the
Court’s decision, the enterprise shall convene a meeting to decide the
dissolution. The decision on dissolution and copy of the decision to revoke the
Certificate of Business registration or the effective Court’s decision shall be
sent to the business registration authority, tax authority, and employees of
the enterprise, and be posted at the enterprise’s headquarter and branches. If
required by law, the decision shall be posted on at least 03 consecutive issues
of a conventional newspaper or online newspapers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If there are unsettled financial obligations, the decision
on dissolution shall be enclosed with the debt settlement plan and sent to the
creditors, people with relevant rights, obligations, and interests. The plan
must contain the creditors’ names and addresses; the amount of debts, deadline,
location, and method of payment; method and deadline for settlement of
creditors’ complaints.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The enterprise’s debts shall be paid in accordance with
Clause 5 Article 202 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The legal representative of the enterprise shall send
the petition for dissolution to the business registration authority within 05
working days from the day on which all of the enterprise’s debts are settled.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The business registration authority shall update the
enterprise’s legal status of National Enterprise Registration Database if no
opinions or objections from relevant parties are received after 180 days from
the notification date prescribed in Clause 1 of this Article or within 05
working days from the receipt of the petition for dissolution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The company manager is personally responsible for the
damage cause by failure to comply with or to completely comply with regulations
of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 204. Petition for enterprise dissolution </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The petition for dissolution include the following
documents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A notification of the enterprise dissolution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A report on liquidation of the enterprise’s assets; a
list of creditors and paid debts, including tax debts, outstanding social
insurance contributions, and debts owed to employees after deciding the
dissolution (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The seal and seal certificate (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The Certificate of Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Members of the Board of Directors of the joint-stock
company, members of the Board of members of the limited liability company, the
company’s owner, the private company’s owner, the Director/General Director,
general partners, legal representative of the enterprise shall be responsible for
the truthfulness and accuracy of the petition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If the petition are not accurate or fraudulent, the
persons mentioned in Clause 2 of this Article are jointly responsible for
paying the unpaid debts, taxes, and unsettled employees’ benefits, and take personal
responsibility for any consequence that ensue within 05 years from the day on
which petition for dissolution is submitted to the business registration
authority.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 205. Banned activities as from issuance of decision
on dissolution </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. From the issuance of the decision on dissolution, the
enterprise and its manager are prohibited to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Hide, illegally liquidate assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Renounce or reduce the right to claim debts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Convert unsecured debts into debts secured on the
enterprise’s assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Sign new contracts, except for those serving the
enterprise’s dissolution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Mortgage, pledge, give, lease out assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Terminate effective contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Raise capital in any shape or form.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Depending on the nature and seriousness violations, the
individual that commits the violations in Clause 1 of this Article shall face
administrative violations or criminal prosecution, and pay compensation for any
damage caused.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 206. Shut down of branches and representative
offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A branch or representative office of an enterprise shall
be terminated under a decision of the enterprise or a decision to revoke the
Certificate of registration of branch or representative office issued by a
competent authority</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Documents for Shut down of a branch or representative
office includes:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The decision of the enterprise to shut down the branch
or representative office, or the decision to revoke the Certificate of
registration of branch or representative office issued by a competent
authority;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The list of creditors and outstanding debts, including
tax debts, of the branch and outstanding social insurance contributions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The list of employees and their corresponding benefits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The Certificate of registration of the branch or
representative office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The seal of the branch or representative office (if
any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The enterprise’s legal representative and the head of
the shut down branch or representative office are jointly responsible for the
truthfulness and accuracy of the said documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The enterprise whose branch is shut down is responsible
for execution of contracts, payment of debts, including tax debts, of the
branch, keep employing the branch’s employees or provide them with adequate
benefits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Within 05 working days from the receipt of sufficient
documents prescribed in Clause 2 of this Article, the business registration
authority shall update the legal status of the branch or representative office
on National Enterprise Registration Database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 207. Bankruptcy</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Regulations of law on bankruptcy shall apply to bankruptcy
of enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter X</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">IMPLEMENTATION</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 208. Responsibilities of regulatory bodies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall unify state management of
enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Ministers and ministerial agencies are responsible to
the government for fulfillment of their duties with regard to state management
of enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Ministers and ministerial agencies, within the scope of
their competence, shall direct professional organizations to periodically send
the following information to the business registration authorities where the
enterprises’ headquarters are situated:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Information about Business licenses, Certificates of
eligibility for business operation, practicing certificates, certifications or
written approval for business conditions issued to enterprises, decisions on
penalties for administrative violations committed by enterprises;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Information about the operation and tax payment of
enterprises derived from enterprises’ tax reports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Information about enterprises’ operation serving improvement
of state management effect.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4.
The People’s Committees of provinces shall manage local enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">5.
The People’s Committees of provinces, within the scope of their competence,
shall direct affiliated professional organizations and the People’s Committees
of districts to periodically send the information prescribed in Clause 2 of
this Article to the business registration authorities where the enterprises’
headquarters are situated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 209. Business registration authorities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Every business registration authority has the following
duties and entitlements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Process business registration applications and issue
Certificates of Business registration as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Cooperate in developing and managing the National
Business Registration Information System; provide information for regulatory
bodies, organizations and individuals at their request as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Request enterprises to report their conformity to this
Law where necessary; urge enterprises to report.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Carry out inspections or request competent authorities
to carry out inspections according to contents of applications for enterprise
registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Take responsibility for the validity of applications
for enterprise registration; Take no responsibility for violations committed by
enterprises before and after business registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Deal with violations against regulations on business
registration prescribed by law; revoke Certificates of Business registration
and request enterprise to follow procedures for dissolution in accordance with
this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Perform other rights and obligations prescribed by this
Law and relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall provide for organization structure
of business registration authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 210. Actions against violations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Any organization or individual that commit violations
against this Law, depending on the nature and seriousness of the violations,
shall face disciplinary actions, administrative penalties, and pay compensation
for any damage caused; individuals might also face criminal prosecution as
prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall elaborate penalties for
administrative violations against this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 211. Revocation of Certificate of Business
registration</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A enterprise shall have its Certificate of Business
registration revoked in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The information provided in the application for
enterprise registration is false;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enterprise is established by persons banned from
enterprise establishment as prescribed in Clause 2 Article 18 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The enterprise’s business operation is suspended for 01
year without notifying the business registration authority and tax authority;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The enterprise fails to submit reports as prescribed in
Point c Clause 1 Article 209 of this Law to the business registration authority
within 06 months from the deadline or from the receipt of a written request;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Other cases decided by the Court.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall elaborate procedures for revocation
of the Certificate of Business registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 212. Effect</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. This Law takes effect from July 01, 2015. The Law on
Enterprises No. 60/2005/QH11 dated November 29, 2005 and the Law No.
37/2013/QH13 dated June 20, 2013 on Amendments to Article 170 of the Law on
Enterprise are null and void from the effective date of this Law, except for
the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) With regard to limited liability companies established
before this Law takes effect, the company’s charter shall apply to deadlines
for capital contribution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Enterprises of which charter capital is held by the
State shall be restructured to ensure conformity with Clause 2 and Clause 3
Article 189 of this Law before July 01, 2017;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Clause 2 Article 189 shall not apply to companies whose
shares or stakes are held by the State before July 01, 2015, provided the ratio
of cross ownership is not increased.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Every business household that hires 10 regular employees
or more must apply for business registration in accordance with this Law.
Small-scale business households shall apply for business registration and
operate in accordance with regulations of the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Pursuant to this Law, the Government shall elaborate the
organizational structure and operation of state-owned companies directly
serving national defense and security or combining business operation with
national defense and security.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 213. Specific regulations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Government shall elaborate the Articles and Clauses as
mentioned above.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">This Law is passed by the 13<sup>th</sup> National Assembly
of Socialist Republic of Vietnam during the 8<sup>th</sup> session on November
26, 2014.</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
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<br /></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 252.4pt;" valign="top" width="337"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PRESIDENT OF NATIONAL ASSEMBLY <br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
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<br /></div>
Unknownnoreply@blogger.com38tag:blogger.com,1999:blog-7854658301322086128.post-17594582304618184552014-11-26T05:22:00.000-08:002021-07-02T23:58:31.353-07:00VIETNAM LAW 2014 ON AMENDMENTS TO TAX LAWS<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
<b>THE NATIONAL ASSEMBLY<br />
--------</b><o:p></o:p></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="text-align: center;">
<b>SOCIALIST REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness <br />
---------------</b><o:p></o:p></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
Law No. 71/2014/QH13<o:p></o:p></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="text-align: right;">
<i>Hanoi, November 26, 2014</i><o:p></o:p></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>LAW</b><o:p></o:p></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
AMENDMENTS TO TAX LAWS<br />
<a name='more'></a><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i>Pursuant
to Constitution of Socialist Republic of Vietnam;</i><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i>The
National Assembly promulgates the Law on amendments to The Law on Corporate
income tax No. 14/2008/QH12, some Articles of which are amended in Law No.
32/2013/QH13; the Law on Personal income tax No. 04/2007/QH12, some Articles of
which are emended in Law No. 26/2012/QH13; the Law on value-added tax No.
13/2008/QH12, some Articles of which are amended in Law No. 31/2013/QH13; the
Law on special excise duty No. 27/2008/QH12; the Law on Severance tax No.
45/2009/QH12; the Law on Tax administration No. 78/2006/QH11, some Articles of
which are amended in Law No. 21/2012/QH13; the Law on Export and import tax No.
45/2005/QH11; and the Law on Customs No. 54/2013/QH13. </i><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article
1.</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Amendments
on some Articles of the Law on Corporate income tax No. 14/2008/QH12, some Articles
of which are amended in Law No. 32/2013/QH13. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1.
Clause 2 Article 3 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“2.
Other incomes include: income from transfer of capital, transfer of the right
to capital contribution; income from real estate transfer, transfer of construction
projects, transfer of the right to participate in construction projects,
transfer of the right to mineral exploration, mineral extraction, and mineral
processing; income from the right to enjoyment of property, right to ownership
of property, including income from intellectual property rights defined by law;
income from transfer, lease, liquidation of assets, including valuable papers;
income from deposit interest, loan interest, sale of foreign exchange;
collection of debts that were cancelled; receipts from debts without creditors;
incomes from business operation in previous years that were committed, and
other incomes.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
With
regard to Vietnamese companies making investments in the countries with which
Vietnam have Double Taxation Agreement and transfer incomes exclusive of
corporate income tax paid overseas to Vietnam, regulations of such Double
Taxation Agreements shall apply. If investments are made in countries with
which Vietnam has not had Double Taxation Agreements, and if corporate income tax
incurred in such countries is lower than that imposed by the Law on Corporate
income tax of Vietnam, the tax difference shall be paid.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Clause 1 Article 4 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="letter-spacing: 0.05pt;">“1</span>. Income from farming,
breeding, cultivation and processing of agriculture and aquaculture products,
salt production of cooperatives; income of cooperatives engaged in agriculture,
forestry, aquaculture, or salt production in disadvantaged areas or extremely
disadvantaged areas; income of companies from farming, breeding, cultivation
and processing of agriculture and aquaculture products in disadvantaged areas;
income from marine fisheries.”<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3.
Point a Clause 1 Article 9 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“a)
Actual expenditures on business operation of the company; expenditures on
vocational education; expenditures on the company’s national defense and
security duties as prescribed by law;”.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4.
Point m Clause 2 Article 9 is annulled.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5.
Point dd and Point e are added to Clause 1 Article 13 as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“dd)
Income of a company from execution of a project of investment in manufacturing
of products on the List of ancillary products given priority and satisfying one
of the following conditions:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
-
Ancillary products supporting high-technology defined in the Law on
High-technology;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
-
Ancillary products serving the manufacturing of the following industries:
textile – garment; leather - footwear; electronic - IT; automobile
manufacturing & assembling; mechanical engineering, provided they cannot be
manufactured in Vietnam up to January 01, 2015, or can be manufactured in
Vietnam and satisfy technical standards established by EU or the equivalent. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The
government shall compile the List of ancillary products given priority
mentioned in this Point.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e)
Income of a company from execution of a project of investment in manufacturing,
except for manufacturing of products subject to special excise tax and mineral
extraction, the capital investment in which is not smaller than VND 12,000
billion, the technologies applied are assessed in accordance with the Law on
High-technology, the Law on Science and Technology, and the registered capital
is disbursed within 05 years from the day on which the investment is permitted
as prescribed by regulations of law on investment."<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6.
Point d Clause 2 Article 13 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="letter-spacing: -0.05pt;">“d) Income from a company from: planting, cultivating,
protecting forests; cultivating, processing agriculture and aquaculture
products in a disadvantaged area; producing forestry products in a
disadvantaged area; producing, propagating, cross-breeding plants and animals;
producing and refining salt, except for the types of salt defined in Clause 1
Article 4 of this Law; investment in preservation of harvested farm produce,
preservation of agriculture products, aquaculture products, and foods;”</span><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7.
Clause 3a is added to Clause 1 Article 13 as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“3a.
15% tax is applied to: income of the company from farming, breeding, processing
of agriculture and aquaculture products in an area other than disadvantaged
areas or particularly disadvantaged areas.”<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8.
Clause 5 Article 13 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“5.
Extension of preferential tax period:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a)
With regard to any special project that needs to attract substantial investment
and requires high technologies, the preferential tax period may be extended for
up to 15 years.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="letter-spacing: -0.2pt;">b) If a project mentioned in Point e Clause 1 of this
Article satisfy one of the following conditions:</span><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
- The
products are able to go into global competition and generate a revenue of more
than VND 20,000 billion per year after not more than five years from the first
year in which revenue is earned from the project;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
- More
than 6,000 employees are hired;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
- The
project of investment involves economic – technical infrastructure, including:
investment in water plants, power plants, water supply and drainage systems,
bridges, roads, railroad, airports, seaports, river ports, train stations, new
energies, clean energies, energy-saving industry, oil refinery.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The
Prime Minister shall decide the extension of preferential tax period mentioned
in this Point, provided the extension is not longer than 15 years.".<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
9.
Clause 3 Article 2 of the Law No. 32/2013/QH13 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“3.
Any company having a project of investment eligible for enterprise income tax
incentives according to regulations of law on corporate income tax at the time
when the license for investment or certificate of investment is granted. If
regulations of law on corporate income tax are changed and the company still
satisfies the conditions for concessional tax according to new regulations, it
may choose between preferential tax rates and duration of tax
exemption/reduction prescribed by the old or new regulations for the remaining
period.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="letter-spacing: -0.05pt;">At the end of the tax year 2015, if the project of the
company is applying the preferential tax rate of 20% prescribed in Clause 3
Article 13 of the Law on Corporate income tax No. 1</span><span style="letter-spacing: 0.05pt;">4</span><span style="letter-spacing: -0.05pt;">/2</span><span style="letter-spacing: 0.05pt;">0</span><span style="letter-spacing: -0.05pt;">08</span><span style="letter-spacing: 0.05pt;">/</span><span style="letter-spacing: -0.05pt;">QH</span><span style="letter-spacing: 0.05pt;">1</span>2,
which is amended in Law No. 32/2013/QH13, the company may apply 17% tax for the
remaining period from January 01, 2016.”.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article
2</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Amendments
to some Articles of the Law on Corporate income tax, some Articles of which are
amended in Law No. 26/2012/QH13. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1.
Clause 1 Article 3 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“1.
Incomes from business include:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a)
Incomes from manufacturing, sale of goods or services;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b)
Income from freelance works of individuals having licenses or practicing
certificates as prescribed by law.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
A sole
trader’s income of VND 100 million per year or less is not considered income
from business prescribed in this Clause.”. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Point c Clause 6 Article 3 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“c)
Prizes won from betting;”<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_3">3. </a>Clause 15 and
Clause 16 are added to Article 4 as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“15.
Income from salaries, remunerations of Vietnamese crewmembers working for
foreign shipping companies or Vietnamese shipping companies that provide
international transport services.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
16. Incomes
from provision of goods/services directly serving offshore fishing earned by
individuals being ship owners, individuals having the right to use ships, and
incomes of crewmembers on ships.”. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4.
Article 10 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>“Article
10. Tax incurred by sole traders</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_1">1. </a>Sole traders shall
pay personal income tax directly on their incomes; tax rates vary depending on
the fields, works of the individuals.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Revenue means the amounts earned from goods sale, goods processing, commission,
payments for service provision during the tax period from manufacturing, sale
of goods/services.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
If a
sole trader fails to determine his/her income, the competent tax authority
shall calculate the income in accordance with regulations of law on tax
administration.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_2">3. </a>Tax rates:<o:p></o:p></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 18.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: none; height: 18.8pt; padding: 0in 5.4pt 0in 5.4pt; width: 452.65pt;" valign="top" width="604"><div class="MsoNormal">
a) Distribution, supply of
goods: 0.5%;<o:p></o:p></div>
</td>
</tr>
<tr style="height: 18.8pt; mso-yfti-irow: 1;">
<td style="border: none; height: 18.8pt; padding: 0in 5.4pt 0in 5.4pt; width: 452.65pt;" valign="top" width="604"><div class="MsoNormal">
b) Service provision,
construction exclusive of building materials: 2%.<o:p></o:p></div>
</td>
</tr>
<tr style="height: 18.8pt; mso-yfti-irow: 2;">
<td style="border: none; height: 18.8pt; padding: 0in 5.4pt 0in 5.4pt; width: 452.65pt;" valign="top" width="604"><div class="MsoNormal">
Asset lease, insurance
brokerage, lottery brokerage, multi-level marketing brokerage: 5%;<o:p></o:p></div>
</td>
</tr>
<tr style="height: 18.8pt; mso-yfti-irow: 3;">
<td style="border: none; height: 18.8pt; padding: 0in 5.4pt 0in 5.4pt; width: 452.65pt;" valign="top" width="604"><div class="MsoNormal">
c) Manufacturing, transport,
services associated with goods, construction inclusive of building materials:
1.5%.<o:p></o:p></div>
</td>
</tr>
<tr style="height: 18.8pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border: none; height: 18.8pt; padding: 0in 5.4pt 0in 5.4pt; width: 452.65pt;" valign="top" width="604"><div class="MsoNormal">
d) Other business activities:
1%.”<o:p></o:p></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5.
Article 13 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>“Article
13. Taxable income from capital transfer</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1.
Taxable income from capital transfer equals (=) selling price minus (-) buying
price and other reasonable costs related to the generation of income from
capital transfer.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="letter-spacing: -0.3pt;">Taxable income from securities transfer is the price of
each transfer.</span><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Taxable income from capital transfer shall be determined when the transfer is
completed as prescribed by law.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The
government shall elaborate this Article.”.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6.
Article 14 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>“Article
14. Taxable income from real estate transfer</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1.
Taxable income from real estate transfer is the price of each transfer.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The
government shall decide the principles and methods for determination of real
estate transfer prices.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3.
Taxable income from real estate transfer shall be determined when the transfer
contract takes effect as prescribed by law.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7.
Clause 2 Article 23 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“2.
Tax schedule:<o:p></o:p></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 343.4pt;" valign="top" width="458"><div align="center" class="MsoNormal" style="text-align: center;">
Assessable income<o:p></o:p></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 106.4pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;">
Tax rate (%)<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 343.4pt;" valign="top" width="458"><div class="MsoNormal">
a) Income from capital
investment<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 106.4pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;">
5<o:p></o:p></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 343.4pt;" valign="top" width="458"><div class="MsoNormal">
b) Income from royalties,
franchise<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 106.4pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;">
5<o:p></o:p></div>
</td>
</tr>
<tr>
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c) Income from prize winning<o:p></o:p></div>
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10<o:p></o:p></div>
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d) Income from inheritance,
gifts<o:p></o:p></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 106.4pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;">
10<o:p></o:p></div>
</td>
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dd)
Income from capital transfer prescribed in Clause 1 of this Law<o:p></o:p></div>
<div class="MsoNormal">
Income from securities transfer
prescribed in Clause 1 Article 13 of this Law<o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 106.4pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
20<o:p></o:p></div>
<div align="center" class="MsoNormal" style="text-align: center;">
0.1<o:p></o:p></div>
</td>
</tr>
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<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 343.4pt;" valign="top" width="458"><div class="MsoNormal">
e) Income from real estate
transfer <o:p></o:p></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 106.4pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;">
2<o:p></o:p></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article
3</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Amendments
to some Articles of the Law on Value-added tax No. 13/2008/QH12, some Articles
of which are amended in Law No. 31/2013/QH13. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_6">1. </a>Clause 3a is added
to Clause 3 Article 5 as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“3a.
Fertilizers, specialized machinery and equipment serving agricultural
production; offshore fishing vessels; feed for cattle, poultry, and other
animals;”. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Point b Clause 2 Article 8 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“b)
Ores for production of fertilizers; pesticides, and growth stimulants for
animals, plants;".<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3.
Point c and Point k Clause 2 Article 8 is annulled.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article
4. Amendments to the Law on Severance tax No. 45/2009/QH12 </b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_7">1. </a>Clause 7 Article 2
is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“7.
Natural water, including surface water and underground water, except for
natural water used for agriculture, forestry, aquaculture, and salt
production.".<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Clause 5 Article 9 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“5.
Tax on natural water used by households and individuals for their everyday life
is exempt.”.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article
5</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Amendments
to some Articles of the Law on Tax administration No. 78/2006/QH11, some
Articles of which are amended in Law No. 21/2012/QH13. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_9">1. </a>Clause 1, Clause
1a, and Clause 6 Article 31 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“1.
Taxes that must be declared and paid monthly shall be declared using monthly
tax declarations;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1a.
Taxes that must be declared and paid quarterly shall be declared using
quarterly tax declarations;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“6.
The Government shall specify taxes that must be declared monthly, quarterly,
annually, and whenever tax is incurred; criteria for determination of taxpayers
eligible to declare tax monthly, and tax declarations in each case.”. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Article 43 is amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“<b>Article
43. Currencies of revenues, expenditures, taxable prices, and taxes</b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Taxpayers
shall determine their revenues, expenditure, taxable prices, and taxes in Vietnam
dong, except for the cases in which such amounts may be paid in foreign
currencies as prescribed by the Government. If there are revenues, expenditure,
taxable prices in foreign currencies, or amounts payable by the taxpayer in
foreign currencies, but a competent authority permits payment in VND, foreign
currencies shall be exchanged into VND according to the exchange rate at that
time.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The
Government shall elaborate this Article .”.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3.
Clause 11 is added to Article 7 as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
“11.
Depending on the actual conditions and availability of IT equipment, the
Government shall decide whether or not taxpayers have to submit documents
attached to the tax declaration, tax payment documents, application for tax
refund, and other tax documents that regulatory already have.”. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -1.3pt; margin-top: 0in;">
4. Clause 1 Article 106 is
amended as follows:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -1.4pt; margin-top: 0in;">
“1. If a taxpayer pays tax
after the deadline, extended deadline, or the deadline written in the
notification or tax decision issued by a tax authority, such taxpayer shall pay
tax in full and a late payment interest at 0.05% per day on the tax paid behind
schedule.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -1.3pt; margin-top: 0in;">
With regard to any taxpayer
that provides products or services and gets paid by government budget, if such
taxpayer fails to pay tax on schedule because no payments are made by government
budget, the taxpayer shall not pay late payment interest on the outstanding
tax, which is incurred before payments are made by government budget, provided
such outstanding tax does not exceed the amount that is yet to be paid by
government budget.”. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article
6. Implementation </b><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1.
This Law takes effect on January 01, 2015.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2.
Regulations on exchange rates when determining revenues, expenditure, taxable
prices, and taxes in the documents below are annulled:<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a)
Article 8 and Clause 3 Article 9 of the Law on Corporate income tax No.
14/2008/QH12, some Article of which are amended in Law No. 32/2013/QH13;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b)
Clause 1 Article 6 of the Law on Personal income tax No. 04/2007/QH11, some
Articles of which are amended in Law No. 26/2012/QH13;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c)
Clause 3 Article 7 of the Law on Value-added tax No. 13/2008/QH12, some
Articles of which are amended in Law No. 31/2013/QH13;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d)
Article 6 of the Law on special excise duty No. 27/2008/QH12;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd)
Clause 3 Article 9 and Article 14 of the Law on Export and import tax No.
45/2005/QH11;<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e)
Clause 4 Article 86 of the Law on Customs No. 54/2013/QH13. <o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3.
Point c Clause 1 Article 49 of the Law on Tax administration No. 78/2006/QH11,
some Articles of which are amended in Law No. 21/2012/QH13 is annulled.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4.
Regulations on determination of tax incurred by sole traders in Clause 1
Article 19, Clause 1 Article 20, and Clause 1 Article 21 of the Law on Personal
income tax No. 04/2007/QH12, some Article of which are amended in Law No.
26/2012/QH13, are annulled.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The
Government shall elaborate Clauses and Articles mentioned above.<o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i>This
Law is passed by the 13<sup>th</sup> National Assembly of Socialist Republic of
Vietnam on November 26, 2014 during the 8<sup>th</sup> session.</i><o:p></o:p></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 203.4pt;" valign="top" width="271"><div class="MsoNormal">
<br /></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div align="center" class="MsoNormal" style="text-align: center;">
<b>PRESIDENT OF THE NATIONAL ASSEMBLY <br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b><o:p></o:p></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
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<br /></div>
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<br /></div>
Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-7854658301322086128.post-4180524998199684612014-11-26T00:17:00.000-08:002015-05-31T20:53:57.781-07:00VIETNAM INVESTMENT LAW 2014<!--[if gte mso 9]><xml>
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<b><span style="color: black;">THE NATIONAL ASSEMBLY<br />
--------</span></b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Law No. 67/2014/QH13</span></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i><span style="color: black;">Hanoi, November 26, 2014</span></i></div>
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<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAW</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">ON INVESTMENT</span><br />
<a name='more'></a></div>
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<i><span style="color: black;">Pursuant to Constitution of Socialist Republic of Vietnam;</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">The National Assembly promulgates the Law on Investment.</span></i></div>
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<b><span style="color: black;">Chapter I</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">GENERAL PROVISIONS</span></b></div>
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<b><span style="color: black;">Article 1. Scope</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law deals with business investments in Vietnam and
outward business investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 2. Regulated entities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law applies to investors, other organizations and
individuals (hereinafter referred to as entities) involved in business
investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 3. Interpretation of terms</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In this Law, the terms below are construed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. <i>Register office </i>means the regulatory body
competent to issue, adjust, and revoke Certificates of investment registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. <i>Investment project </i>means a collection of proposal
to make midterm or long-term capital investment in business in a particular
administrative division over a certain period of time.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. <i>Expansion project </i>means a project to make
investment to expand the scale, improve the capacity, apply new technologies,
reduce pollution or improve the environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. <i>New investment project </i>means a project that is
executed for the first time or a project independent from any other running
project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. <i>Business investment</i> means an investor’s investing
capital to do business by establishing a business organization; making capital
contribution, buying shares or capital contributions to a business
organization; making investments in the form of contracts or execution of
investment projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. <i>Certificate of investment registration</i> means a
paper or electronic document bearing registered information about the
investment project of the investor. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. <i>National investment database</i> means a system of
professional information meant for monitoring, assessment, and analysis of
investments nationwide in order to serve state management tasks and support for
investors’ investment making process.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. <i>Public-Private Partnership contract (hereinafter referred
to as PPP contract)</i> means a contract between a competent authority and an
investor or project management enterprise to execute an investment project as
prescribed in Article 27 of this Law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. <i>Business cooperation contract </i>means a contract
between investors for business cooperation and distribution of profits,
products without establishment of a new business organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. <i>Export-processing zone </i>means an industrial park
specialized in manufacturing of exported products or provision of services for
manufacturing of exported products and export.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. <i>Industrial park means </i>an area with a defined
geographical boundary specialized in industrial production and provision of
services for industrial production.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. <i>Economic zone </i>means an area with a defined geographical
boundary which consists of multiple sectors and is meant to attract
investments, develop socio-economic, and protect national defense and security.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. <i>Investor</i> means an organization or individual
that makes business investments. Investors include Vietnamese investors,
foreign investors, and foreign-invested business organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. <i>Foreign investor </i>means an individual holding a
foreign nationality or an organization established under foreign laws an making
business investment in Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">15. <i>Vietnamese investor</i> means an individual holding
Vietnamese nationality or a business organization whose members or shareholders
are not foreign investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">16. <i>Business organization </i>means an organization
established and run in accordance with Vietnam’s laws. Business organizations
include companies, cooperatives, cooperative associations, and other
organizations that make business investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">17. <i>Foreign-invested business organization </i>means a
business whose members or shareholders are foreign investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">18. <i>Capital</i> means money and other assets used
invested in business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 4. Application of the Law on Investment, relevant
laws and international agreements </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investments made within Vietnam’s territory must comply
with this Law and relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Where regulations on banned business lines, conditional
business lines, or investment procedures in this Law and other laws are
inconsistent, regulations of this Law shall apply, except for investment
procedures prescribed in the Law on Securities, the Law of credit institution,
the Law on Insurance, and the Law on Petroleum.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Where regulations of this Law and those of an
international agreement to which the Socialist Republic of Vietnam is a
signatory are inconsistent, the latter shall apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. With regard to any contract to which at least a party is
a foreign investor or a business organization defined in Clause 1 Article 23 of
this Law, the parties to which may reach an agreement on whether to apply
foreign laws or international practice if such agreement does not contravene
Vietnam’s laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 5. Policies on business investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investors are entitled to make investments in the
business lines that are not banned in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Investors may decide their business investments on their
own in accordance with this law and relevant laws; may access and make use of
loan capital, assistance funds, land, and other resources as prescribed by law.
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The ownership of assets, capital, income, another the
lawful rights and interests of investors are recognized and protected by the
State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The State shall treat investors equitably; introduce
policies to encourage and enable investors to make business investment and to
ensure sustainable development of economic sectors. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. International agreements on business investment to which
Socialist Republic of Vietnam is a signatory are upheld by the State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 6. Banned business lines </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investments in the activities below are banned:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Trade in the narcotic substances specified in Appendix I
hereof;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) Trade in the chemicals and minerals specified in
Appendix I of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Trade in specimens of wild flora and fauna specified in
Appendix 1 of Convention on International Trade in Endangered Species of Wild
Fauna and Flora; specimens of rare and/or endangered species of wild fauna and
flora in Group I of Appendix 3 hereof;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Prostitution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Human trafficking; trade in human tissues and body
parts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Business pertaining to human cloning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government’s regulations shall apply to production
and use of products mentioned in Points a, b, and c Clause 1 of this Article
during analysis, testing, scientific research, medical research, pharmaceutical
production, criminal investigation, national defense and security protection </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 6. Conditional business lines</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Conditional business lines are the business lines in
which the investment must satisfy certain conditions for reasons of national
defense and security, social order and security, social ethics, or public
health.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The List of conditional business lines is provided in
Appendix 4 hereof.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Conditions for making investments in the business lines
mentioned in Clause 2 of this Article are specified in the Laws, Ordinances,
Decrees, and the international agreements to which the Socialist Republic of Vietnam
is a signatory. Ministries, ministerial agencies, the People’s Council,
People’s Committees, and other entities must not issue regulations on
conditions for making business investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Conditions for making business investments must be
appropriate for the objectives in Clause 1 of this Article, ensure
transparency, objectivity, not wasting time or money of investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The conditional business lines and the corresponding
conditions shall be posted on the National Company Registration Portal.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall elaborate the announcement and
control of conditions for business investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 8. Amendments to the Lists of banned business lines
and the List of conditional business lines</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Depending on the socio-economic conditions and state management
requirements in each period, the Government shall review the banned business
lines, conditional business lines and propose amendments to Article 6 and
Article 7 to the National Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter II</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">INVESTMENT ASSURANCE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 9. Assurance of asset ownership</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Lawful assets of investors shall not be nationalized or
confiscated by administrative measures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Where an asset is bought or commandeered by the State of
reasons of national defense and security, national interests, state of
emergency, prevention or recovery of natural disaster, the investor shall be
reimbursed or compensated in accordance with regulations of law on property
commandeering and relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 10. Assurance of business investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investors are not required by the State to satisfy the
following requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Give priority to buying, using domestic goods/services;
or only buy, use goods/services provided by Vietnamese producers/service
providers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Achieve a certain export target; restrict the quantity,
value, types of goods/services that are exported or produced/provided in
Vietnam;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Import a quantity/value of goods that is equivalent to
the quantity/value of goods exported; or balance foreign currencies earned from
export to meet import demands;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Reach a certain rate of import substitution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Reach a certain level/value of domestic research and
development; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Provide goods/service at a particular location in
Vietnam or overseas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Have the headquarter situated at a location requested by
a competent authority.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Depending on the orientation of socio-economic
development, foreign exchange management policies, and the ability to balance
foreign exchange in each period, the Prime Minister shall decide the assurance
of fulfillment of demands for foreign currencies of investment projects the
investment policies subject to issuance of decisions on investment policies by
the National Assembly, the Prime Minister, and other important projects of
investment in infrastructural development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 11. Assurance of transfer of foreign investors’
assets to abroad</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">After all financial obligations to Vietnamese government
are fulfilled, foreign investors are permitted to transfer the following assets
to abroad:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Capital and liquidations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Income from business investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Money and other assets under the lawful ownership of the
investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 12. The Government’s guarantee for some important
projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Prime Minister shall decide the provision of
guarantees for contract execution by competent authorities or state-owned
companies participating in investment projects subject to issuance of decisions
on investment policies by the National Assembly, the Prime Minister, and other
important projects of investment in infrastructural development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 13. Assurance of business investment upon changes
of laws</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Where a new law that provides more favorable investment
incentives that those currently enjoyed by investor is promulgated, investors
shall enjoy the new incentives for the remaining period of the incentive
enjoyment of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Where a new law that provides less favorable investment
incentives that those currently enjoyed by investor is promulgated, investors
shall keep enjoying the current incentives for the remaining period of the
incentive enjoyment of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The regulations in Clause 2 of this Article do not apply
if regulations of law are changed for reasons of national defense and security,
social order and security, social ethics, public health, or environmental
protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Where an investor is no longer eligible for investment
incentives prescribed in Clause 3 of this Article, one or some of the following
solutions shall be adopted:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Deduct the damage actually suffered by the investor from
the investor's taxable income;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Adjust the objectives of the investment project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Assist the investor in recovery from damage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. With regard to the investment assurance measure in
Clause 4 of this Article, the investor shall make a written request within 03
years from the effective date of the new law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 14. Settlement of disputes over business investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Disputes over business investments in Vietnam shall be
settled through negotiation and conciliation. If the dispute settlement cannot
be reached through negotiation and conciliation, the dispute shall be resolved
by arbitration or by the court in accordance with Clauses 2, 3, and 4 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Every dispute between a Vietnamese investor and a
foreign-invested business organization, or between a Vietnamese investor, a
foreign-invested business organization and a regulatory body over business
investments within Vietnam’s territory shall be settled by Vietnam’s
arbitration or court, except for the cases in Clause 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Every dispute between investors, one of which is a
foreign investor or a business organization defined in Clause 1 Article 23 of
this Law, shall be settled by one of the following agencies/organizations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Vietnam’s court;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Vietnam’s arbitration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Foreign arbitration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) International arbitration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) An arbitral tribunal established by the parties in
dispute.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Every dispute between a foreign investor and a
regulatory body over business investments within Vietnam’s territory shall be settled
by Vietnam’s arbitral tribunal or Vietnam’s court, unless otherwise agreed or
prescribed by an international agreement to which the Socialist Republic of
Vietnam is a signatory.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter III</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">INCENTIVES AND SUPPORT FOR
INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1: INVESTMENT INCENTIVES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 15. Forms and beneficiaries of investment
incentives</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Forms of incentives:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Application of a lower rate of corporate income tax for
a certain period of time or throughout the project execution; exemption,
reduction of corporate income tax;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Exemption or reduction of import tax on goods imported
as fixed assets; raw materials, supplies, and parts used for the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Exemption, reduction of land rents, land levy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Beneficiaries of investment incentives:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Projects of investment in the business lines given
investment incentives specified in Clause 1 Article 16 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment projects in the administrative divisions
given investment incentives specified in Clause 2 Article 16 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Any project in which the capital investment is at least
VND 6,000 billion, or at least VND 6,000 billion is disbursed within 03 years
from the day on which the Certificate of investment registration or decision on
investment policies is issued;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Any investment project in a rural area that employ at
least 500 workers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) High-tech companies, science and technology companies,
and science and technology organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Investment incentives shall be given to new investment
projects and expansion projects. The level of each type of incentives shall be
specified by regulations of law on taxation and land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Regulations in Points b, c, and d Clause 2 of this
Article do not apply to mineral extraction projects; projects to
manufacture/sale of goods/services subject to special excise tax according to
the Law on special excise tax, except for car manufacturing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 16. Business lines and administrative divisions
given investment incentives</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Business lines given investment incentives:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) High-tech activities, high-tech ancillary products;
research and development;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Production of new materials, new energy, clean energy,
renewable energy; productions of products with at least 30% value added;
energy-saving products;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Production of key electronic, mechanical products, agricultural
machinery, cars, car parts; shipbuilding;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Production of ancillary products serving textile and
garment industry, leather and footwear industry, and the products in Point c of
this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Production of IT products, software products, digital
contents;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Cultivation, processing of agriculture products,
forestry products, aquaculture products; afforestation and forest protection;
salt production; fishing and ancillary fishing services; production of plant
varieties, animal breads, and biotechnology products;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Collection, treatment, recycling of waste;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Investment in development, operation, management of
infrastructural works; development of public passenger transportation in urban
areas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Preschool education, compulsory education, vocational
education;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Medical examination and treatment; production of
medicines, medicine ingredients, essential medicines, medicines for prevention
and treatment of sexually transmitted diseases, vaccines, biologicals, herbal
medicines, orient medicines; scientific research into preparation technology
and/or biotechnology serving creation of new medicines;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Investment in sport facilities for the disabled or
professional athletes; protection and development of cultural heritage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Investment in geriatric centers, mental health centers,
treatment for agent orange patients; care centers for the elderly, the
disabled, orphans, street children;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) People's credit funds, microfinance institutions </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Administrative divisions given investment incentives:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Administrative divisions in disadvantaged area or
extremely disadvantaged areas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Industrial parks, export-processing zones, hi-tech
zones, economic zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. According to regulations of Clause 1 and Clause 2 of
this Article, the Government shall compile and adjust the List of business
lines given investment incentives and the List of administrative divisions
given investment incentives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 17. Procedures for investment incentives </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If the project has been granted a Certificate of
investment registration, the registry office shall write the investment
incentives, bases, and conditions for provision of investment incentives on the
Certificate of investment registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If a Certificate of investment registration is not
required, the investor shall be given investment incentives if the conditions
for investment incentives are satisfied without having to apply for a
certificate of investment. In this case, the investor shall determine the
investment incentives and follow procedures for investment incentives at the
tax authority, finance authority, or customs authority according to the
conditions for investment incentives in Article 15 and Article 16 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 18. Expansion of investment incentives </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The government shall request the National Assembly to
decide provision of investment incentives other than those in this Law and
other laws when the development of some especially important field or
administrative - economic units is necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2: INVESTMENT SUPPORT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 19. Forms of investment support </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Forms of investment support:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Support for development of technical infrastructure,
social infrastructure, and beyond the perimeter of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Support for training and development of human resources;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Credit support;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Support for access to business premises; support for
relocation of manufacturing facilities from urban areas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Support for scientific & technological research,
technology transfers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Support for market development, information provision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Support for research and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall specify the form investment support
in Clause 1 of this Article which is provided for medium and small companies,
high-tech companies, science and technology companies, and science and
technology organizations, companies investing in agriculture and rural areas,
companies investing in education, dissemination of laws, and other
beneficiaries in conformity with socio-economic development in each period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 20. Support for development of infrastructure of
industrial parks, export-processing zones, hi-tech zones, economic zones</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Pursuant to the approved master plan for development of
industrial parks, export-processing zones, hi-tech zones, economic zones,
ministers, ministerial agencies, the People’s Committees of provinces shall
make development investment plans and organize the construction of technical
infrastructure, social infrastructure beyond industrial parks,
export-processing zones, hi-tech zones, and specialized sectors of economic
zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall provide support for part of the capital
investment in development from the state budget and concessional loan capital
in order to synchronously develop the technical infrastructure, social
infrastructure within and beyond the perimeter of industrial parks in
disadvantaged areas or extremely disadvantaged areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The State shall provide support for part of the capital
investment in development from the state budget, concessional loan capital, and
employ other capital mobilization methods to develop the technical
infrastructure, social infrastructure in economic zone and hi-tech zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 21. Development of housing, public facilities and
amenities for workers in industrial parks, hi-tech zones, and economic zones</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Pursuant to the master plan for development of
industrial parks, hi-tech zones, and economic zones approved by competent
authorities, the People’s Committees of provinces shall make planning and
prepare land for development of housing, public facilities and amenities for
workers in industrial parks, hi-tech zones, and economic zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If there are difficulties in provision of land for
development of housing, public facilities and amenities for workers in
industrial parks, hi-tech zones, and economic zones, competent authorities
shall adjust industrial park planning in order to use part of the land area for
development of housing, public facilities and amenities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">INVESTMENT IN VIETNAM </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1: FORMS OF INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 22. Investment in establishment of a business
organization</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investors may establish business organizations in
accordance with law. Before establishing a business organization, the foreign
investor must have an investment project and apply for a Certificate of
investment registration following the procedures in Article 37 of this Law, and
satisfy the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The investor’s charter capital satisfies the
requirements in Clause 3 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The form of investment, operating scope, Vietnamese
partners, and other aspects are conformable with the international agreements
to which the Socialist Republic of Vietnam is a signatory.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Every foreign investor shall execute the investment
project via a business organization established in accordance with Clause 1 of
this Article, except for the case in which investment is made by contributing
capital, buying shares, buying capital contributions, or making investments
under contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Foreign investors may own an indefinite amount of
charter capital invested in business organizations, except for the following
cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The holdings of the foreign investors at listed
companies, public companies, securities-trading organizations, and securities
investment funds are conformable with regulations of law on securities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The holdings of the foreign investors at state-owned
companies that have been equitized or converted are conformable with
regulations of law on equitization and conversion of state-owned companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) With regard to holdings of the foreign investors in
other cases than those mentioned in Point a and Point b of this Clause,
relevant regulations of law and the international agreements to which the
Socialist Republic of Vietnam is a signatory shall apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 23. Investments made by foreign-invested business
organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When establishing business organizations, contributing
capital, buying shares or capital contributions of business organizations;
making investments under business cooperation contracts in one of the following
cases, the foreign investor must satisfy the conditions and follow investment
procedures applied to foreign investors: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) 51% of charter capital or more is held by foreign
investors, or the majority of the general partners are foreigners if the
business organization is a partnership;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) 51% of charter capital or more is held by the business
organizations mentioned in Point a of this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) 51% of charter capital or more is held foreign investors
and the business organizations mentioned in Point a of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Foreign-invested business organizations in other cases
than those mentioned in Points a, b, and c of this Clause shall satisfy
conditions and follow investment procedures applied to Vietnamese investors
when establishing business organization, when making investment by contributing
capital, buying shares, buying capital contribution of business organizations,
when making investments under business cooperation contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If a foreign-invested business organization that is
established in Vietnam has a new investment project, procedures for such investment
project shall be followed without having to establish a new business
organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The government shall specify the procedures for
establishing business organizations to execute investment projects of foreign
investors and foreign-invested business organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 24. Making investment by contributing capital,
buying shares, or buying capital contributions of business organizations </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investors are entitled to contribute capital, buy
shares, or buy capital contributions of business organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Foreign investors making investment by contributing
capital, buying shares, buying capital contribution of business organizations
shall comply with regulations in Article 25 and Article 26 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 25. Methods and conditions for making capital
contributions to business organizations, buying shares or capital contributions
of business organizations </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Foreign investors may contribute capital to business
organizations in the following manners:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Buy shares of joint-stock companies through IPOs or
additional issuance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Contribute capitals to limited liability companies and
partnerships;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Contribute capital to other business organizations not
mentioned in Point a and Point b of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Foreign investors shall buy shares or capital
contributions of business organization in the following manners:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Buy shares of joint-stock companies from the companies
or their shareholders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Buy capital contributions to limited liability companies
by their members and become members of limited liability companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Buy capital contributions to partnerships by partners
and become partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Buy capital contributions to business organizations
other than those mentioned in Points a, b, and c of this Clause from their
members.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contribution of capital, purchase of shares or
capital contributions of foreign investors in the manners in Clause 1 and
Clause 2 of this Article must satisfy the conditions in Point a and Point b
Clause 1 Article 22 of this Law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 26. Procedures for making investment by
contributing capital, buying shares, or buying capital contributions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An investor shall follow the register the capital
contribution, purchase of shares, or capital contributions in the following
cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The investor contributes capital, buy shares or capital
contributions of business organizations engaged in business lines subject to
conditions applied to foreign investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) 51% of charter capital of the business organization or
more is held by foreign investors and/or business organizations mentioned in
Clause 1 Article 23 of this Law after the capital is contributed, or
shares/capital contributions are purchased.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. An application for registration of capital contribution
or purchase of shares/capital contribution:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A written for registration of capital contribution or
purchase of shares/capital contributions, which specify information about the
business organization to which investment is made; the holding of the foreign
investor after making investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A copy of the ID card or passport (if the investor is an
individual); a copy of the Certificate of establishment or an equivalent paper
that certifies the legal status of the investor (if the investor is an
organization).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Procedures for registration of capital contribution or
purchase of shares/capital contributions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The investor shall submit the application prescribed in
Clause 2 of this Article at the Service of Planning and Investment of the
province where the headquarter of the business organization is situated;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the contribution of capital, purchase of
shares/capital contributions satisfies the conditions in Point a and Point b
Clause 1 Article 22 of this Law, the Service of Planning and Investment shall
send a written notification to the investor within 15 days from the day on
which the satisfactory application is received in order for the investor to
follow procedures for changing shareholders/members as prescribed by law. If
conditions are not satisfied, the Service of Planning and Investment shall
notify the investor in writing and provide explanation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Investors other than those mentioned in Clause 1 of this
Article shall follow procedures for changing shareholders/members as prescribed
by law when contributing capital, buying shares/capital contributions of
business organizations. If such investors wish to register the capital
contribution or purchase of shares/capital contributions, regulations in Clause
3 of this Article shall be followed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 27. Investment under PPP contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investors and project management companies shall sign
PPP contracts with competent authorities to execute an investment project to
build new infrastructural works, to improve, upgrade, expand, manage, and
operate infrastructural works, or to provide public services.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall specify the fields, conditions, and
procedures for executing investment projects under PPP contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28. Investment under business cooperation contracts</span></b><span style="color: black;"> </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Business cooperation contracts signed between Vietnamese
inventors are executed in accordance with civil laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Procedures for issuance of Certificates of investment
registration in Article 37 of this Law shall apply to business cooperation
contracts signed between a Vietnamese investor with a foreign investor, or
between foreign investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Parties to a business cooperation contract shall
establish a steering board to execute BBC. Functions, tasks, powers of the
steering board shall be agreed by the parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29. Contents of a business cooperation contract</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A business cooperation contract shall contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Names, addresses, authorized representatives of parties
to the contract; business address or project address; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Objectives and scope of business;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Contributions by parties to the contract and
distribution of profits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Schedule and duration of the contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Rights and obligations of parties to the contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Adjustment, transfer, termination of contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Responsibilities for breaches of contract; method of
dispute settlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. During the execution of a business cooperation contract,
parties may reach an agreement on using assets derived from the business
cooperation to establish a company in accordance with regulations of law on
companies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Parties to a business cooperation contract may reach
other agreements that do not contravene law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2: PROCEDURES FOR DECISION ON INVESTMENT POLICIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 30. The National Assembly’s authority to issue
decisions on investment policies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Except for the projects subject to issuance of decisions on
investment policies by the National Assembly according to regulations of law on
public investment, the National Assembly shall issue decisions on investment
policies of the following projects: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Projects that have significant effects on the
environment or potentially have seriously affect the environment, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Nuclear power plants;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects that change purposes of land in national parks,
wildlife sanctuaries, landscape sanctuaries, experimental forests of 50
hectares or larger; headwaters protective forests of 50 hectares or larger;
protection forests meant for protection against wind, sand, waves, land
reclamation, environmental protection of 500 hectares or larger, production
forests of 1,000 hectares or above;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Projects that change purposes of land meant for rice
cultivation with two or more crops of 500 hectares or larger;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Projects that require relocation of 20,000 people or
more in highlands; 50,000 people or more in other areas; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Projects that require special policies decided by the
National Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 31. The Prime Minister’s authority to issue
decisions on investment policies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Except for the projects subject to issuance of decisions on
investment policies by the Prime Minister according to regulations of law on
public investment and the projects mentioned in Article 30 of this Law, the
Prime Minister shall issue decisions on investment policies of the following
projects: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The following projects regardless of capital sources:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Projects that require relocation of 10,000 people or
more in highlands; 20,000 people or more in other areas; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Construction and operation of airports; air transport;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Construction and operation of national seaports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Petroleum exploration, extraction, and refinery;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Betting and casino services;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Cigarette production;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Development of infrastructure of industrial parks,
export-processing zones, and specialized sectors in economic zone;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Construction and operation of golf courses;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Projects not mentioned in Clause 1 of this Article in
which investment is VND 5 billion or above;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Projects of investment of foreign investors in sea
transport, provision of telecommunications services with network
infrastructure; afforestation, publishing, journalism, establishment of wholly
foreign-invested science and technology organizations or science and technology
companies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Other projects subject to issuance of decisions on
investment policies by the Prime Minister as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32. Authority to issue decisions on investment
policies of the People’s Committees of provinces</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Except for the projects subject to issuance of decisions
on investment policies by the People’s Committee of the provinces according to
regulations of law on public investment and the projects mentioned in Article
30 and Article 31 of this Law, the People’s Committees of provinces shall issue
decisions on investment policies of the following projects: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Projects that use land allocated or leased out by the
State without auction or bidding or transfer; projects that require changes of
land purposes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects that use technologies on the List of
technologies restricted from transfer prescribed by regulations of law on
technology transfers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The investment policies of investment projects in Point
a Clause 1 of this Article executed at industrial parks, export-processing
zones, hi-tech zones, and economic zones in conformity with planning approved
by competent authorities are not subject to approval of the People’s Committees
of provinces. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32. Documents and procedures for decision on
investment policies by the People’s Committees of provinces</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A project dossier consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A written request for permission for execution of the
investment project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A copy of the ID card or passport (if the investor is an
individual); a copy of the Certificate of establishment or an equivalent paper
that certifies the legal status of the investor (if the investor is an
organization).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) An investment proposal that specifies: investor(s) in
the project, investment objectives, investment scale, investment capital,
method of capital rising, location and duration of investment, labor demand,
requests for investment incentives, assessment of socio-economic effects of the
project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Copies of any of the following documents: financial statements
of the last two years of the investor; commitment of the parent company to
provide financial support; commitment of a financial institutions to provide
financial support; guarantee for investor’s financial capacity; description of
investor’s financial capacity;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Demand for land use; if the project does not use land
allocated, leased out by the State, or is not permitted by the State to change
land purposes, then a copy of the lease agreement or other documents certifying
that the investor has the right to use the premises to execute the project
shall be submitted;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Explanation for application of technologies to the
project mentioned in Point b Clause 1 Article 32 of this Law, which specifies:
names of technologies, origins, technology process diagram, primary
specifications, conditions of machinery, equipment and primary technological
line;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) The business cooperation contract (if the project is
executed under a business cooperation contract).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. 7. The investor shall submit the dossier specified in
Clause 1 of this Article to the registry office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 35 days from the day on which the project dossier is
received, the registry office shall notify the investor of the result.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 03 working days from the day on which the
satisfactory dossier is received, the registry office shall send written
requests for opinions from the regulatory agencies as prescribed in Clause 6 of
this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 15 days from the receipt of the project dossier,
the inquired agencies shall send written responses to the registry office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The land authority shall provide copies of maps, the
planning authority shall provide information about planning as the basis for
making appraisal as prescribed in this Article within 05 working days from the
receipt of the registry office’s request. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Within 25 days from the day on which the investment
project dossier is received, the registry office shall make and submit an
appraisal report to the People’s Committee of the province. The report shall
contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Information about the project: information about the
investor, objectives, scale, location, and duration of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assessment of the foreign investor’s fulfillment of
investment conditions (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Assessment of conformity of the investment project with
the master socio-economic development planning, industrial planning, and land
planning; assessment of socio-economic effects of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Assessment of investment incentives and fulfillment of
conditions for investment incentives (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Assessment of legal basis of investor’s rights to use
investment premises If a request for allocation of land, lease of land, or
change of land purposes is made, the investor’s fulfillment of conditions for
using land, land allocation, land lease, and change of land purposes shall be
assessed in accordance with regulations of law on land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Assessment of technologies applied to the investment
project (if the project is one of those mentioned in Point b Clause 1 Article
32 of this Law).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Within 07 working days from the receipt of the project
dossier and appraisal report, the People’s Committee of the province shall
issue the decision on investment policies. In case of rejection, a written
response providing explanation shall be made. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The decision on investment policies made by the People’s
Committee of the province shall specify:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name of the investor in the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Name, objectives, scale, investment capital, and
duration of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Location of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Schedule for project execution: schedule for capital
contribution and capital raising; schedule for infrastructural development and
inauguration (if any); schedule of each stage (if the project is divided into
multiple stages);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Applied technologies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Investment incentives, support, and conditions (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Effective period of the decision on investment policies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. The government shall specify the documents and
procedures for appraising investment projects of which investment policies are
decided by the People’s Committees of provinces.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 34. Documents and procedures for decision of
investment policies by the Prime Minister</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor shall submit the project dossier to the
local registry office. The dossier consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The documents mentioned in Clause 1 Article 33 of this
Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land clearance and relocation plan (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Preliminary assessment of environmental impacts and
environmental protection measures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Assessment of socio-economic effects of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 03 working days from the day on which the
satisfactory dossier is received, the registry office shall send it to the
Ministry of Planning and Investment and send written requests for opinions from
the regulatory agencies as prescribed in Clause 6 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 15 days from the receipt of the request, the
inquired agencies shall send written responses to the registry office and the
Ministry of Planning and Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 25 days from the day on which the project dossier
is received, the registry office request the People’s Committee of the province
to appraise the project dossier and send it to the Ministry of Planning and
Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Within 15 days from the receipt of the documents
mentioned in Clause 4 of this Article, the Ministry of Planning and Investment
shall appraise the project dossier and make an appraisal reports as prescribed
in Clause 5 Article 33 of this Article, the request the Prime Minister to issue
decisions on investment policies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Prime Minister shall consider deciding investment
policies as prescribed in Clause 8 Article 33 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The government shall specify the documents and
procedures for appraising investment projects of which investment policies are
decided by the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 35. Documents and procedures for issuance of decision
on investment policies by the National Assembly </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor shall submit the dossier to the local
registry office. The dossier consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The documents mentioned in Clause 1 Article 33 of this
Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land clearance and relocation plan (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Preliminary assessment of environmental impacts and
environmental protection measures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Assessment of socio-economic effects of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Proposed special policies (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 03 working days from the day on which the
satisfactory dossier is received, the registry office shall send the project
dossier to the Ministry of Planning and Investment, and then the Ministry of
Planning and Investment shall send a report to the Prime Minister and request
an establishment of an Appraisal Council.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 90 days from its establishment, the Appraisal
Council shall appraise the project dossier and make a report in accordance with
Clause 5 Article 33 of this Law, then submit it to the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. At least 60 days before the opening of the General
Meeting of the National Assembly, the Government shall submit the decision on
investment policies to the agency in charge of appraisal of the National
Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The decision on investment policies shall be enclosed
with:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Government’s report</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The project dossier prescribed in Clause 1 of this
Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The appraisal report made by the Appraisal Council;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="FR" style="color: black; mso-ansi-language: FR;">d) Relevant documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="FR" style="color: black; mso-ansi-language: FR;">6. Appraisal contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Fulfillment of the criteria for identification of a
project subject to issuance of decisions on investment policies by the National
Assembly;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Necessity of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Conformity of the project with the master socio-economic
development planning, industrial planning, and land and other resources
planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Objectives, scale, location, time, schedule for project
execution; demand for land use, land clearance and relocation plan, selection
of primary technologies, environmental protection solutions; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Capital investment and capital raising plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Assessment of socio-economic effects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Special policies; Investment incentives, support, and
conditions (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The Government and relevant entities are responsible for
providing sufficient information and documents serving the appraisal; provide
explanation for the project contents at the request of the agency in charge of
appraisal of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The National Assembly shall consider passing a
Resolution on investment policies, which consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Name of the investor in the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Name, objectives, scale, investment capital, duration of
the project, capital contribution and capital raising schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Location of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Schedule of the project: schedule of infrastructural
development and inauguration (if any); schedule of achievements of primary
targets and items; targets, duration, and operations of each stage (if the
project is divided into multiple stages);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Applied technologies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Special policies; Investment incentives, support, and
conditions (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Effective period of the Resolution on investment
policies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. The Government shall specify documents and procedures
for appraisal of project dossiers by Appraisal Council.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3: PROCEDURES FOR ISSUANCE, ADJUSTMENT, AND
REVOCATION OF CERTIFICATE OF INVESTMENT REGISTRATION </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36. Cases in which the Certificate of investment
registration is required</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Certificate of investment registration is required
in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment projects of foreign investors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment projects of the business organizations
mentioned in Clause 1 Article 23 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Cases in which the Certificate of investment
registration is not required:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment projects of Vietnamese investors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment projects of the business organizations
mentioned in Clause 2 Article 23 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Investment is made by contributing capital, buying
shares, or buying capital contributions of business organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Vietnamese investors and the business organizations
mentioned in Clause 2 Article 23 of this Article shall execute the projects
mentioned in Article 30, Article 31, and Article 32 of this Law after their
investment policies are decided.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Any investor that wishes to obtain a Certificate of
investment registration for a project prescribed in Point a or Point b Clause 2
of this Article shall follow the procedures in Article 37 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 37. Procedures for issuance of Certificate of
investment registration </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If the project is subject to issuance of a decision on
investment policies as prescribed in Article 30, Article 31, and Article 32 of
this Law, the registry office shall issue the Certificate of investment
registration to the investor within 05 working days from the receipt of the
decision on investment policies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the project it not subject to issuance of a decision
on investment policies as prescribed in Article 30, Article 31, and Article 32
of this Law, the investor shall follow the procedures below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The investor shall submit the documents mentioned in
Clause 1 Article 33 of this Law to the registry office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Within 15 days from the receipt of sufficient documents,
the registry office shall issue the Certificate of investment registration. In
case of rejection, the investor must be notified in writing and provided with
explanation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 38. Competence to issue, adjust, and revoke
Certificates of investment registration</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Management boards of industrial parks, export-processing
zones, hi-tech zones, economic zones shall receive, issue, adjust, and revoke
Certificates of investment registration of the investment projects located
therein.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Services of Planning and Investment shall zones
shall receive, issue, adjust, and revoke Certificates of investment
registration of the investment projects outside industrial parks,
export-processing zones, hi-tech zones, economic zones, except for the case in
Clause 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Service of Planning and Investment of the province
where the investor intends to place the head office or operating office to
execute the investment project shall receive, issue, adjust, and revoke
Certificates of investment registration of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Any investment project that spreads over multiple
provinces;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Any investment project executed both inside and outside
industrial parks, export-processing zones, hi-tech zones, and economic zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 39. Contents of Certificate of investment
registration </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Code of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Name and address of the investor.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Name of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Location and area of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Objectives and scale of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Capital investment in the project (including the
investor's capital and raised capital), capital contribution and capital
raising schedule.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Duration of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Project execution schedule: schedule of infrastructural
development and inauguration (if any); schedule of achievements of primary
targets and items; targets, duration, and operations of each stage (if the
project is divided into multiple stages);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Investment incentives, support, and conditions (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Conditions applied to the investor (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 40. Adjusting the Certificate of investment
registration </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When the Certificate of investment registration has to
be adjusted, the investor shall follow the procedures for adjusting the
Certificate of investment registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. An application for adjustment to the Certificate of
investment registration consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A written request for adjustment to the Certificate of
investment registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A report on project execution up to the date of project
adjustment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) A decision on adjustments to the investment project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Documents mentioned in Points b, c, d, dd and e Clause 1
Article 33 of this Article relevant to the adjustments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 10 working days from the day on which the
satisfactory application is received as prescribed in Clause 1 of this Article,
the registry office shall adjust the Certificate of investment registration. In
case of rejection, the investor must be notified in writing and provided with
explanation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If the project is subject to issuance of a decision on
investment policies, the registry office shall follow the procedures for
issuance of a decision on investment policies before adjusting the Certificate
of investment registration if the adjustments are pertaining to the objectives,
targets, primary technologies of the project, increase or decrease of capital
investment by more than 10%, project duration, changes of investors or
conditions applied to investors (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If the adjustment to the Certificate of investment
registration makes the project subject to issuance of a decision on investment
policies, the registry office shall follow the procedures for issuance of a
decision on investment policies before adjusting the Certificate of investment
registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 41. Revoking the Certificate of investment
registration </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The registry office shall revoke the Certificate of
investment registration in case a project is terminated as prescribed in Clause
1 Article 48 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall specify the procedures for revoking
the Certificate of investment registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 4: PROJECT EXECUTION</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 42. Assurance of project execution </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor shall pay a deposit for assurance of
project execution if his/her project uses land allocated or leased out by the
State, or is permitted by the State to change land purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The deposit is equal to 1% - 3% of the capital
investment, depending on the scale, characteristics, and execution schedule of
the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The deposit shall be returned to the investor according
to the project schedule, except for the case in which it is not returned.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 43. Durations of investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The duration of an investment project inside an economic
zone shall not be longer than 70 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The duration of an investment project in outside an
economic zone shall not be longer than 50 years. The duration of a project in
an disadvantaged area or extremely disadvantaged area or a project with slow
rate of capital recovery may be longer but not extending 70 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If a project uses land allocated or leased by the State,
but the transfer of land is delayed, the delay shall not be included in the
project duration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 44. Assessment of machinery, equipment and
technological line</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor is responsible for quality of machinery,
equipment and technological line used for the project as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Where it is necessary for state management of science
and technology or determination of tax basis, competent regulatory bodies shall
request independent assessment of quality and value of machinery, equipment and
technological line.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 45. Project transfer</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor is entitled to transfer part or all of the
project to another investor when the following conditions are satisfied:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The project is not terminated in the cases as prescribed
in Clause 1 Article 48 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment conditions applied to foreign investors are
satisfied in case the foreign investor receives a project of investment in
conditional business lines;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Regulations of law on law, real estate trading is
complied with if the project transfer is associated with transfer of land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Conditions in the Certificate of investment registration
or relevant regulations of law are complied with.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Where transferring a project subject to issuance of the
Certificate of investment registration, the investor shall submit the documents
mentioned in Clause 1 Article 33 of this Law and the project transfer contract
in order to change the investor.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 46. Extension of project schedule</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If the Certificate of investment registration or
decision on investment policies has been issued, the investor shall submit
written proposals to the registry office when extending the capital
contribution schedule, construction schedule, and inauguration schedule (if
any); schedule for target achievements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents of the proposal:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The progress of the project and fulfillment of financial
obligation to the State since the issuance of the Certificate of investment
registration or decision on investment policies up to the extension date;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Explanation and length of extension;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Plan for carrying on the project, including capital
contribution plan, infrastructural development schedule, and inauguration
schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The investor’s commitment to carry on the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The extension shall not exceed 24 months. In force
majeure events, the time for recovery shall not be included in the extension.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 15 days from the receipt of the proposal, the
registry office shall offer its opinions in writing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 47. Project suspension and termination</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When suspending the project, the investor must notify
the registry office in writing. If the project has to be suspended in a force
majeure event, the investor shall be exempt from paying land rents for the
suspension period, which is necessary for recovery from the event.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The investment authority shall decide to suspend part or
all of the project in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) For protection of historical remains, relics, antiques,
national treasures according to the Law on Cultural heritage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) For environmental recovery at the request of a
environment authority;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) For implementation of occupational safety measures at
the request of an labor authority;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The project is suspended under the decision or judgment
of the court or arbitral tribunal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The investor fails to adhere to the Certificate of
investment registration and recommits administrative violations after incurring
penalties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Prime Minister shall decide to suspend part or all
of a project if the project execution threatens to affect national security at
the request of the Ministry of Planning and Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 48. Project termination</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A project shall be terminated in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The investor decides to terminate the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The project has to be terminated according to the
regulations of the contract or company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The project duration is over;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The investor fails to overcome the difficulties that
lead to project suspension in the cases mentioned in Clause 2 and Clause 3
Article 47 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The land of the project is withdrawn by the State, or
the investor is not permitted to keep using the premises and fails to
complete procedures for change of project location within 06 months from the
day on which the decision on land/premises withdrawal is issued;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The registry office cannot contact the investor or the
investor’s legal representative after 12 months from the date of suspension of
the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) The investor fails to execute or is not able to execute
the project according to the schedule registered with the registry office and
is not permitted to extend the project execution schedule as prescribed in
Article 46 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) The project is terminated under a decision of the Court
or arbitral tribunal.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The registry office shall decide project termination in
the cases mentioned in Points d, dd, e, g, and h Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The investor shall liquidate the project in accordance
with regulations of law on asset liquidation when terminating the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case the project land is withdrawn by the State but
the investor fails to liquidate assets on land within 12 months from the
withdrawal date, the agency that issues the decision on land withdrawal shall liquidate
such assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 49. Establishment of foreign investor’s operating
office under business cooperation</span></b><span style="color: black;"> <b>contract</b></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Foreign investors under a business cooperation contract
may establish an operating office in Vietnam to execute the contract. The location
of the operating office shall be decided by the foreign investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The operating office of a foreign investor in a business
cooperation contract has its own seal; the foreign investor may open an
account, hire employees, sign contracts, and do business under the business
cooperation contract and Certificate of registration of operating office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The foreign investor shall submit the application for
registration of operating office to the registry office where the operating
office is intended to be located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. An application consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) An application form which specifies the name and address
of the representative office in Vietnam (if any) of the foreign investor; name,
address of the operating office; contents, duration, and operating scope of the
operating office; full name, residence, ID number or passport number of the
head of the operating office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The foreign investor’s decision to establish an
operating office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) A copy of the decision to appoint the head of the
operating office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) A copy of the business cooperation contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Within 15 working days from the receipt of the
application prescribed in Clause 4 of this Article, the registry office shall
issue the Certificate of registration of operating office to the foreign
investor.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 50. Shutdown of foreign investor’s operating office
under business cooperation contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within 07 working days from the day on which the
decision to shut down the operating office is issued, the foreign investor
shall send a folder to the registry office where the operating office is
located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The folder consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A decision to shut down the operating office ahead of
schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A list of creditors and settled debts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) A list or employers and employers’ benefits provided;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) A tax authority’s certification of fulfillment of tax
liability;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) A social insurance authority’s certification of
fulfillment of social insurance obligations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) A police authority’s certification of seal destruction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) The certificate of operating office registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) A copy of the Certificate of investment registration; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) A copy of the business cooperation contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 15 working days from the day on which sufficient
documents, the registry office shall issue the decision to shut down the
operating office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter V </span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">OUTWARD INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1: GENERAL PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 51. Rules for making outward investments</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investors are encouraged by the State to make outward
investment in order to expand the market, improve the export of goods/services,
and receipt of foreign currencies; improve access to modern technologies, raise
the managerial capability and develop resources for socio-economic development.
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Investors making overseas investments shall comply with
this Law, other regulations of law, laws of the countries or territories in
which investments are made (hereinafter referred to as host countries), and the
international agreements to which the Socialist Republic of Vietnam is a
signatory, and take responsibility for overseas investments they make.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 52. Forms of outward investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Outward investments in the following forms:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Establishing a business organization in accordance with
the law of the host country;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Execute a business cooperation contract overseas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Purchase part or all of charter capital of an overseas
business organization to participate in the management and business investment
overseas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Trading in securities, valuable papers, or making
investments via securities investment funds and other intermediate financial institutions
overseas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Other forms of investments prescribed by law of the
host country.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall elaborate the forms of investments
mentioned in Point d Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 53. Sources of capital for outward investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor shall invest and raise capital to make
investments overseas. Conditions and procedures for taking foreign currency
loans and transferring foreign currency capital must comply with regulations of
law on banking, credit institutions, and foreign currency management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. According to targets of monetary policies, foreign
currency management polices in each period, the State bank of Vietnam shall
promulgate regulations on credit institutions and branches of foreign banks in
Vietnam that grant foreign currency loans as prescribed in Clause 1 of this
Article to make outward investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2: PROCEDURES FOR DECISION OF OUTWARD INVESTMENT
POLICIES </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 54. Competence to issue decisions on outward
investment policies </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The National Assembly shall issue decisions on outward
investment policies of: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Projects with outward investment capital of VND 20,000
billion or above;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects that require special policies decided by the
National Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Except for the cases in Clause 1 of this Article, the
Prime Minister shall issue decisions on outward investment policies of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Banking, insurance, securities, journalism,
broadcasting, and telecommunications projects with outward investment capital
of VND 400 billion or above;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects not mentioned in Clause a of this Article with
outward investment capital of VND 800 billion or above.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 55. Documents and procedures for The Prime Minister
to issue decisions on outward investment policies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor shall submit the project dossier to the
Ministry of Planning and Investment. The dossier consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) An outward investment registration form;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A copy of the ID card or passport (if the investor is an
individual); a copy of the Certificate of establishment or an equivalent paper
that certifies the legal status of the investor (if the investor is an
organization).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Project proposals: objectives, scale, form, and location
of the project; initial capital, capital raising plan, capital structure,
project execution schedule, investment stages (if any); and preliminary
analysis of the project effectiveness;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Copies of any of the documents proving the investor’s
financial capacity: financial statements of the last two years of the investor;
commitment of the parent company to provide financial support; commitment of a
financial institution to provide financial support; guarantee for investor’s
financial capacity; other documents proving the investor’s financial capacity;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) A commitment to balance foreign currency sources, or a
commitment of a permitted credit institution to provide foreign currencies for
the investor;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The decision on outward investment as prescribed in
Clause 1 and Clause 2 Article 57 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) With regard to a project of outward investment in
banking, securities, science and technology, the investor shall submit a
written certification of the investor’s fulfillment of conditions for outward
investment issued by a competent authority in accordance with the Law on credit
institutions, the Law on Securities, the Law on science and technology, and the
Law on Insurance Business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 03 working days from the day on which the project
dossier is received, the Ministry of Planning and Investment shall send the
dossier to relevant regulatory bodies for opinions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 15 days from the receipt of the project dossier,
the inquired agencies shall offer their opinions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 30 days from the day on which the project dossier
is received, the Ministry of Planning and Investment shall carry out an
appraisal and submit a report to the Prime Minister. The report shall contain:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Conditions for issuance of the Certificate of
registration of outward investment prescribed in Article 58 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The investor’s legal status;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Necessity of the outward investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Conformity of the project with Clause 1 Article 51 of
this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Project contents: scale, form of investment, location,
duration, execution schedule, capital, and capital sources;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Reassessment of risks at the host country.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Prime Minister shall consider deciding outward
investment policies, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The investor;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Objectives and location of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Capital and capital sources; capital contribution and
capital raising schedule; overseas investment schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Investment incentives and support (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 56. Documents and procedures for National Assembly
to issue decisions on outward investment policies </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor shall submit the documents mentioned in
Clause 1 Article 55 of this Law to the Ministry of Planning and Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 05 working days from the day on which the
satisfactory dossier is received, the Ministry of Planning and Investment shall
request the Prime Minister to establish an Appraisal Council.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 90 days from its establishment, the Appraisal Council
shall carry out an appraisal and make a report in accordance with Clause 4
Article 55 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. At least 60 days before the opening of the General
Meeting of the National Assembly, the Government shall submit the decision on
outward investment policies to the agency in charge of appraisal of the
National Assembly. The dossier consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Government’s report;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The project dossier prescribed in Clause 1 Article 55 of
this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The appraisal report made by the Appraisal Council;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Relevant documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The National Assembly shall consider passing a
Resolution on outward investment policies, the contents of which are specified
in Clause 5 Article 55 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3: PROCEDURES FOR ISSUANCE, ADJUSTMENT, AND
REVOCATION OF CERTIFICATE OF OUTWARD INVESTMENT REGISTRATION </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 57. Competence to decide outward investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. State-owned companies shall decide outward investments
in accordance with regulations of law on management and investment of state
capital in other businesses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Outward investment in cases other than those specified
in Clause 1 of this Article shall be decided by investors in accordance with
this Law, Company law, and relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The investor and the agency that represents state
capital at other businesses mentioned in Clause 1 and Clause 2 of this Article
shall be responsible for the decision on outward investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 58. Requirements for issuance of Certificate of
registration of outward investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The outward investment must comply with the rules in
Article 51 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The outward investment is not made in the banned
business lines as prescribed in Article 6 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The investor or a permitted credit institution has made
a commitment to prepare foreign currencies or outward investment; if a capital
in foreign currency of at least VND 20 billion is transferred overseas and does
not belong to the project as prescribed in Article 54 of this Law, the Ministry
of Planning and Investment shall request the State bank of Vietnam to provide
opinions in writing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. There is a decision on outward investment as prescribed
in Clause 1 and Clause 2 Article 57 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. There is a certification of the investor’s fulfillment
of tax obligation up to the date of submission of the project dossier.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 59. Procedures for issuance of Certificate of
registration of outward investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If the project is subject to the issuance of a decision
on outward investment policies, the Ministry of Planning and Investment shall
issue the Certificate of outward investment registration to the investor within
05 working days from the day on which the decision on investment policies is
received.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If cases other than the case in Clause 1 of this
Article, the investor shall submit an application for Certificate of investment
registration to the Ministry of Planning and Investment. The application
consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) An outward investment registration form;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A copy of the ID card or passport (if the investor is an
individual); a copy of the Certificate of establishment or an equivalent paper
that certifies the legal status of the investor (if the investor is an
organization).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The decision on outward investment as prescribed in
Clause 1 and Clause 2 Article 57 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) A commitment to balance foreign currency sources, or a
commitment of a permitted credit institution to provide foreign currencies for
the investor as prescribed in Clause 3 Article 58 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) With regard to a project of outward investment in
banking, securities, science and technology, the investor shall submit a
written certification of the investor’s fulfillment of conditions outward
investment issued by a competent authority in accordance with the Law on credit
institutions, the Law on Securities, the Law on science and technology, and the
Law on Insurance Business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 15 working days from the receipt of the
application prescribed in Clause 1 of this Article, the Ministry of Planning
and Investment shall issue the Certificate of outward investment registration.
If the application is rejected, the investor must be notified in writing and
provided with explanation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The government shall elaborate the procedures for
appraisal of outward investment projects; issuance, adjustment, invalidation of
the Certificate of outward investment registration. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 60. Contents of Certificate of registration of
outward investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Code of the investment project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Name and address of the investor.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Name of the investment project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Objectives and location of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Capital and capital sources; capital contribution and
capital raising schedule; overseas investment schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Rights and obligations of the investor.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Incentives and support (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 61. Adjusting Certificate of registration of outward
investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Where it is necessary to make changes to an outward
investment project in terms of the investor, location, objectives, scale,
capital, capital sources, investment schedule, investment incentives, use of
profit for overseas project execution, the investor shall submit an application
for adjustments to the Certificate of outward investment registration to the
Ministry of Planning and Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. An application for adjustments to Certificate of
registration of outward investment consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A written request for adjustments to the Certificate of
outward investment registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A copy of the ID card or passport (if the investor is an
individual); a copy of the Certificate of establishment or an equivalent paper
that certifies the legal status of the investor (if the investor is an
organization).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) A report on operation of the project up to the date of
submission of the application for adjustments to Certificate of registration of
outward investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) A decision on changes to the outward investment project
as prescribed in Clause 1 and Clause 2 Article 57 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) A copy of the Certificate of outward investment
registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) There is a certification of the investor’s fulfillment
of tax obligation up to the date of submission of the project dossier.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Ministry of Planning and Investment shall adjust the
Certificate of outward investment registration within 15 working days from the
receipt of the satisfactory application prescribed in Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If the project is subject to issuance of a decision on
outward investment policies, the Ministry of Planning and Investment shall
follow procedures for issuance of a decision on outward investment policies
before adjusting the Certificate of outward investment registration as
prescribed in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If the investor's request for adjustments to the
Certificate of outward investment registration makes the project subject to
issuance of a decision on investment policies, the Ministry of Planning and
Investment shall follow the procedures for issuance of a decision on investment
policies before adjusting the Certificate of outward investment registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 62. Termination of an outward investment project</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A outward investment project shall be terminated in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The investor decides to terminate the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The project duration is over;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The project is terminated according to the regulations
of the contract or company’s charter;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The investor transfers all of overseas capital to a
foreign investors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The project is not approved by the host country after
12 months from the date of issue of the Certificate of outward investment
registration, or the project is not commenced after 12 months from the day on
which it is approved by a competent authority of the host country;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The investor fails to execute the project or is not able
to execute the project according to the registered schedule after 12 months
from the date of issue of the Certificate of investment registration, and does
not adjust the investment schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) The investor fails to submit a written report on the
operation of the project after 12 months from the day on which the annual tax
declaration or an equivalent document is available as prescribed by the host
country’s law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) The overseas business organization is dissolved or goes
bankrupt as prescribed by the host country’s law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) The project is terminated under the decision or judgment
of the court or arbitral tribunal.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall invalidate
the Certificate of outward investment registration in the cases in Clause 1 of
this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 4: COMMENCEMENT OF OVERSEAS INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 63. Opening an account of outward investment
capital</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Transfer of money from Vietnam to abroad and from abroad to
Vietnam pertaining to outward investment must be made via a separate account
opened at a permissible credit institution in Vietnam and registered at the
State bank of Vietnam in accordance with regulations of law on foreign exchange
management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 64. Transfer of outward investment capital</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An investor may transfer outward investment when the
following conditions are satisfied:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Certificate of outward investment registration is
granted, except for the case in Clause 3 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The investment has been approved or licensed by a
competent authority of the host country. If the host country’s law does not
cover investment licensing or approval, the investor must provide documents
proving his/her right to make investment in that country;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) There is a capital account as prescribed in Article 63
of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The transfer of outward investment capital Outward must
comply with regulations of law on foreign exchange, export, technology
transfers, and relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Investors may transfer foreign currencies, goods,
machinery and equipment to abroad to serve market survey, research, and other
investment preparation prescribed by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 65. Transferring profit to Vietnam </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within 06 months from the day on which the annual tax
declaration or an equivalent document is available as prescribed by the host
country’s law, the investor transfer the entire profit and other incomes
derived from overseas investment to Vietnam, unless profit is used for overseas
investment as prescribed in Article 66 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the profit and other incomes are not transferred to
Vietnam within the time limit prescribed in Clause 1 of this Article, the
investor shall submit a written report to the Ministry of Planning and
Investment and the State bank of Vietnam. The deadline for transferring profit
to Vietnam shall be extended not more than twice, each extension shall not
exceed 06 months and must be approved in writing by the Ministry of Planning and
Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 66. Use of profit for overseas investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investor that uses profit derived from overseas
investment to increase capital, expand overseas investment shall follow
procedures for adjusting the Certificate of outward investment registration and
submit a report to the State bank of Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If profit derived from the overseas project is used for
another overseas project, the investor shall follow procedures for the
Certificate of outward investment registration of such project, register a
capital account and monetary capital transfer schedule with the State bank of
Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">STATE MANAGEMENT OF
INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 67. Contents of state management of investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Promulgate, disseminate, and organize implementation of
legislative documents on investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Develop and organize implementation of strategies,
plannings, plans, and policies for investments in Vietnam and outward
investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Assess the developments and macroeconomic effects of
investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Develop, manage, and operate National Investment
Information System.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Issue, adjust, revoke Certificates of investment
registration, Certificates of outward investment registration, decisions on
investment policies, and decisions on outward investment policies in accordance
with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Perform state management tasks pertaining to industrial
parks, export-processing zones, hi-tech zones, and economic zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Organize and implement investment promotion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Inspect and supervise investment activities; coordinate
investment management tasks.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Instruct, support investors and resolve their
difficulties in making investment; resolve complaints, denunciations; decide
commendation and disciplinary actions. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Negotiate and conclude international agreements on
investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 68. Responsibilities of regulatory bodies for
investment management</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The government shall promulgate uniform regulations on
management of investments in Vietnam and outward investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall assist the
Government in promulgating uniform regulations on management of investments in
Vietnam and outward investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Ministry of Planning and Investment has the
following responsibilities and rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Request the Government and the Prime Minister to
consider approving strategies, plannings, plans, and policies for investments
in Vietnam and outward investments; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Promulgate or request competent authorities to
promulgate legislative documents on investments in Vietnam and outward investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Provide forms of documents serving procedures for
investments in Vietnam and outward investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Provide instruction, organize, supervise, inspect, and
assess the implementation of legislative documents on investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Assess and report the developments of investments in
Vietnam and outward investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Develop, manage, and operate National Investment
Information System;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Take charge and cooperate with relevant agencies in
supervising, assessing, and inspecting investments in Vietnam and outward
investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Request competent authorities to decide the suspension
of projects that are approved or adjusted ultra vires or against regulations of
law on investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Perform state management tasks pertaining to Industrial
parks, export-processing zones, economic zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Perform state management tasks pertaining to investment
promotion in Vietnam and overseas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Negotiate and conclude international agreements on
investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Other responsibilities and rights pertaining to
investment management given by the Government and the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Responsibilities, rights of other Ministries and
ministerial agencies:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Cooperate with the Ministry of Planning and Investment,
other Ministries and ministerial agencies in formulating laws and policies on
investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Take charge and cooperate with other Ministries and
ministerial agencies in formulating laws, policies, standards, technical
regulations, and instructions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Impose and request Government to promulgate conditions
for making investment in the business lines mentioned in Article 7 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Take charge and cooperate with the Ministry of Planning
and Investment in formulating planning and compiling a list of projects
attracting investments; carry out investment promotion;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Participating in appraisal of projects subject to
issuance of decisions on investment policies as prescribed in this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Carry out supervision, assessment, and inspection of the
fulfillment of investment conditions of the projects under their management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Take charge and cooperate with the People’s Committees
of provinces, other Ministries and ministerial agencies in resolving
difficulties of investment projects in state management; provide guidance on
distribution of powers and authorize management boards of industrial parks,
export-processing zones, hi-tech zones, and economic zones to perform state
management tasks therein;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Carry out periodic assessments of socio-economic effects
of projects under their management and send reports to the Ministry of Planning
and Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Maintain and update management information systems under
their management; integrate them into the National Investment Information
System.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Responsibilities and rights of the People’s Committees
of provinces, the Services of Planning and Investment, management boards of
industrial parks, export-processing zones, hi-tech zones, economic zones:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Cooperate with Ministries, ministerial agencies in
compiling and issuing Lists of local projects attracting investments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Follow procedures issuance, adjustment, and revocation
of Certificates of investment registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Exercise the rights of regulatory bodies to projects
under their management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Resolve investors' difficulties or request competent
authorities to do so;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Carry out periodic assessments of effectiveness of
local projects and send reports to the Ministry of Planning and Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Maintain, update National Investment Information System
within their competence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Provide instructions on organization, supervisions, and
assessment of reporting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Vietnam’s representative bodies overseas are responsible
for monitoring, providing support, protecting the lawful rights and interests
of Vietnamese investors in the host countries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 69. Supervision and assessment of investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Supervision and assessment of investment include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Supervision and assessment of investment project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Supervision and assessment of investment on an overall
scale.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Responsibility for supervision and assessment of
investment:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The National Assembly and the People’s Councils shall
exercise their rights to supervise investment as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment authorities and specialized authorities shall
carry out supervision and assessment of investment on an overall scale and each
project under their management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Register offices shall supervise and assess the
investment projects to which they grant Certificates of investment
registration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Vietnamese Fatherland Front shall supervise community
investments within their competence.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Supervision and assessment of investment projects:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) With regard to projects funded by state capital,
investment authorities and specialized authorities shall carry out supervision
and assessment according to the contents of the decisions on investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) With regard to projects funded by other sources,
investment authorities and specialized authorities shall supervise and assess
the conformity of the planning and investment policies approved by competent
authorities, the investment schedule, fulfillment of environmental protection
requirements, use of land and other resources as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Registry offices shall assess the adherence to
Certificates of investment registration and decisions on investment policies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Contents of overall supervision and assessment of
investment:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Promulgation of legislative documents on guidelines for
regulations of law on investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Progress of project execution; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Assessment of investment result nationwide, of
Ministries, ministerial agencies, local authorities, and investment projects
under their management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Propose solutions for difficulties and actions against
violations to regulatory agencies at the same level and investment authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The organizations and agencies shall carry out
assessment themselves or hire capable experts or advisory organizations to do
so.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 70. National Investment Information System</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. National Investment Information System consists of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) National Information System for Domestic Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) National Information System for Inward and Outward
Investments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall take
charge and cooperate with relevant agencies in developing and operating
National Investment Information System, assess the operation of such system by
central and local investment authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Investment authorities and investors shall promptly and
accurately update information on National Investment Information System.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Information about investment projects in National
Investment Information System is considered original and lawful information.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 71. Reports on investment in Vietnam </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Reporting entities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Ministries, ministerial agencies, the People’s
Committees of provinces;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Registry offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Investors and business organizations executing projects
as prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Periodic reports:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investors and business organizations executing
investment projects shall submit monthly, quarterly, and annual reports to
registry offices and local statistical agencies on the project execution, which
specify: capital, investment results, employees, payment to government budget,
investment in R&D, environmental protection, and other professional
indicators;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Register offices shall submit monthly, quarterly, and
annual reports to the Ministry of Planning and Investment and the People’s
Committees of provinces on receipt of applications, issuance, adjustment, and
revocation of Certificates of investment registration, and the operation of
projects under their management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The People’s Committees of provinces shall submit
quarterly and annual reports on local investments to the Ministry of Planning
and Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Ministries and ministerial agencies shall submit
quarterly and annual reports on issuance, adjustment, and revocation of
Certificates of investment registration and equivalent papers under their
management, and the operation of projects under their management to the
Ministry of Planning and Investment. Then, the Ministry of Planning and
Investment shall submit a summary report to the Prime Minister;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The Ministry of Planning and Investment shall submit
quarterly and annual reports to the Prime Minister on investments nationwide
and adherence to regulations on investment reporting of the entities mentioned
in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Agencies, investors, and business organizations shall
make reports in writing via National Investment Information System.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Agencies, investors, and business organizations
mentioned in Clause 1 of this Article shall make unscheduled reports at the
request of competent authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If a project is exempt from Certificate of investment
registration, the investor shall submit a report to the registry office before
commencement of the project execution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 72. Reports on overseas investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Reporting entities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Ministries, ministerial agencies, the People’s
Committees of provinces;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Registry offices where outward investments are
registered;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Investors executing projects as prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Regulations on reporting applied to Ministries,
ministerial agencies, the People’s Committees of provinces:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Ministries, ministerial agencies, the People’s
Committees of provinces shall submit biannual and annual reports on state management
of outward investments within their competence to the Ministry of Planning and
Investment and the Prime Minister;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Ministry of Planning and Investment shall
submit biannual and annual reports on investments nationwide and adherence to
regulations on investment reporting of the entities mentioned in Clause 1 of
this Article to the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Reporting regulations applied to investors:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Within 60 days from the day on which the project is
approved or licensed as prescribed by law of the host country, the investor
shall send a written notification of overseas investment enclosed with a copy
of the written approval for the project or a document proving the right to make
direct investment in the host country to the Ministry of Planning and
Investment, the State bank of Vietnam, and a diplomatic mission of Vietnam in
the host country;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The investor shall submit quarterly and annual reports
on the operation of the project to the Ministry of Planning and Investment, the
State bank of Vietnam, and a diplomatic mission of Vietnam in the host country;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Within 06 months from the day on which the annual tax
declaration or an equivalent document is available as prescribed by the host
country’s law, the investor shall submit a report on the operation of the
project enclosed with the financial statement, annual tax declaration, or an
equivalent document prescribed by the host country’s law to the Ministry of
Planning and Investment, the State bank of Vietnam, the Ministry of Finance, a
diplomatic mission of Vietnam in the host country, and a competent authorities
prescribed in this Law and relevant laws;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) If the outward investment project is funded by state
capital, apart from complying with regulations in Points a, b, and c of this
Clause, the investor shall make reports in accordance with regulations of law
on management and investment of state capital in other businesses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The reports mentioned in Clause 2 and Clause 3 of this
Article shall be made in writing via National Investment Information System.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The agencies, organizations, and investors in Clause 1
of this Article shall make unscheduled reports at the request of competent
authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">IMPLEMENTATION</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 73. Actions against violations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Any entity that violates this Law shall face
disciplinary actions, administrative penalties, or criminal prosecution
depending on nature and severity of the violations, and pay compensation for
any damage caused.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Any person that misuse his/her power to obstruct
investment activities, harass investors, or fails to perform their duties as
prescribed by law shall face disciplinary actions or criminal prosecution
depending on nature and severity of the violations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 74. Transition</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Any investor granted the investment license or Certificate
of investment before this Law takes effect may keep executing their investment
project according to the investment license or Certificate of registration
granted. The registry office shall replace it with the Certificate of
investment registration if requested by the investor.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Any investor that has been executing a project before
this Law takes effect, which is subject to issuance of a Certificate of
investment registration or decision on investment policies as prescribed by
this Law is not required to follow procedures for the Certificate of investment
registration or decision on investment policies. Any investor that wishes to
obtain a Certificate of investment registration shall follow the procedures in
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Conditions for business investment in legislative
documents promulgated before the effective date of this Law that contravene
Clause 3 Article 7 of this Law are annulled form July 01, 2016.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall elaborate Clause 1 and Clause 2 of
this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 75. Amendments to Clause 1 Article 18 of the Law on
High technology No. 21/2008/QH12 </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Clause 1 Article 18 of the Law on High technology No.
21/2008/QH12 is amended as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">“1. A high technology must satisfy the following criteria:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Producing hi-tech products on the List of hi-tech
products given priority prescribed in Article 6 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Applying eco-friendly, energy-saving solutions to
manufacturing and quality control in accordance with Vietnam’s technical
regulations and standards (or international standards if no Vietnam’s technical
regulations and standards are available);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Other criteria established by the Prime Minister.”.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 76. Effect</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. This Law takes effect on July 01, 2015.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Law on Investment No. 59/2005/QH11 and the National
Assembly’s Resolution No. 49/2010/QH12 on projects and works of national
importance subject to decision of the National Assembly are annulled from the
effective date of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government and competent authorities shall elaborate
the Articles and Clauses assigned.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">This Law is passed by the 13<sup>th</sup> National Assembly
of Socialist Republic of Vietnam on November 26, 2014 during the 8<sup>th</sup>
session.</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 213.1pt;" valign="top" width="284"><div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 213.15pt;" valign="top" width="284"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PRESIDENT OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">APPENDIX 1</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">LIST OF NARCOTIC SUBSTANCES
BANNED FROM INVESTMENT</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 0px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">No.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 131.05pt;" width="175"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Name of substance</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 201.25pt;" width="268"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Scientific name</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 82.2pt;" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CAS code</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Acetorphine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3-<i>O</i>-acetyltetrahydro
- 7 - a - (1 - hydroxyl -1 - methylbutyl) - 6, 14 - <i>endo</i>etheo -
oripavine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">25333-77-1</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Acetyl-<i>alpha</i>-
methylfenanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">- [1 - (a - methylphenethyl) - 4 - piperidyl] acetanilide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">101860-00-8</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Alphacetylmethadol</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">a - 3 -
acetoxy - 6 - dimethylamino - 4,4 - diphenylheptane</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">17199-58-5</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Alpha</span></i><span style="color: black;">-methylfentanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">- [ 1 - (a - methylphenethyl) - 4 - piperidyl]
propionanilide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">79704-88-4</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Beta</span></i><span style="color: black;">-hydroxyfentanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">- [ 1 - (b - hydroxyphenethyl) - 4 - piperidyl]
propionanilide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">78995-10-5</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Beta</span></i><span style="color: black;">-hydroxymethyl-3 - fentanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">- [1 - (b - hydroxyphenethyl) - 3 - methyl - 4 -
piperidyl] propinonardlide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">78995-14-9</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Brolamphetamine
(DOB)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">2,5 -
dimethoxy - 4 - bromoamphetamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">64638-07-9</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black; font-size: 11.0pt; mso-bidi-font-size: 12.0pt;">Marijuana And Derivatives</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">8063-14-7</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cathinone</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(-) - a
- aminopropiophenone</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">71031-15-7</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Desomorphine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Dihydrodeoxymorphine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">427-00-9</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">DET</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N, N</span></i><span style="color: black;">- diethyltryptamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">7558-72-7</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Delta-9-tetrahydrocanabinol
và các đồng phân</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(6<i>aR</i>,
10<i>aR</i>) - 6<i>a</i>, 7, 8, 10<i>a</i>- tetrahydro - 6,6,9 - trimethyl -
3 - pentyl - 6<i>H</i>- dibenzo [<i>b,d</i>] pyran -1 - ol</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1972-08-3</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">13</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">DMA</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(±) -
2,5 - dimethoxy - a - methylphenylethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2801-68-5</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">14</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">DMHP</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3 -
(1,2 - dimethylheptyl) -1 - hydroxy - 7, 8, 9, 10 - tetrahydro - 6,6,9 -
trimethyl - 6H- dibenzo [<i>b,d</i>] pyran</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">32904-22-6</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">DMT</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N, N</span></i><span style="color: black;">- dimethyltryptamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">61-50-7</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">DOET</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(±) - 4
- ethyl - 2,5 - dimethoxy -a- phenethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">22004-32-6</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Eticyclidine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">- ethyl -1 - phenylcylohexylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2201-15-2</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Etorphine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tetrahydro
-7a - (1 - hydroxy - 1 - methylbutyl) - 6,14 - <i>endo</i>etheno - oripavine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">14521-96-1</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Etryptamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3 - (2
- aminobuty) indole</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2235-90-7</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Heroine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Diacetylmorphine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">561-27-3</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Ketobemidone</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">4 - <i>meta</i>
- hydroxyphenyl - 1 - methyl - 4 - propionylpiperidine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">469-79-4</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">22</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">MDMA</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(±) - <i>N</i>-a
- dimethyl - 3,4 - (methylenedioxy) phenethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">42542-10-9</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">23</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mescalin</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3,4,5 -
trimethoxyphenethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">54-04-6</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">24</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Methcathinone</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">2 -
(methylamino) -1 - phenylpropan - 1 - one</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">5650-44-2</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">25</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">4 -
methylaminorex</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(±) - <i>cis</i>
- 2 - amino - 4 - methyl - 5 - phenyl - 2 - oxazoline</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3568-94-3</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">26</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3 -
methylfentanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">- (3 - methyl - 1 - phenethyl - 4 - piperidyl)
propionanilide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">42045-86-3</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">27</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3 -
methylthiofentanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">- [3 - methyl - 1 [2 - (2 - thienyl) ethyl] - 4 -
piperidyl] propionanilide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">86052-04-2</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">28</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">MMDA</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(±) - 5
- methoxy - 3,4 - methylenedioxy - a - methylphenylethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">13674-05-0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">29</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Morphine
methobromide derivatives of other Morphine Nitrogen V</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(5a,6a)-17
-Methyl-7,8 -didehydro-4,5 - epoxymorphinan-3,6-diol - bromomethane (1:1)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">125-23-5</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">30</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">MPPP</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">1 -
methyl - 4 - phenyl - 4 - piperidinol propionate (ester)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">13147-09-6</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">31</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(+) -
Lysergide (LSD)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">9,10 -
didehydro -N,N- diethyl - 6 - methylergoline - 8b carboxamide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">50-37-3</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">32</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;"> - hydroxy MDA (MDOH)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(±) - <i>N</i>-
hydroxy - [a - methyl - 3,4 - (methylenedyoxy) phenethyl] hydroxylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">74698-47-8</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">33</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;">-ethyl MDA</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(±) <i>N</i>
- ethyl - methyl - 3,4 - methylenedioxy) phenethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">82801-81-8</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">34</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Para</span></i><span style="color: black;"> - fluorofentanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">4’ -
fluoro - N - (1 - phenethyl - 4 - piperidyl) propionanilide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">90736-23-5</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">35</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Parahexyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3 -
hexyl - 7, 8, 9, 10 - tetrahydro - 6, 6, 9 - trimethyl - 6<i>H</i>- dibenzo [<i>b,d</i>]
pyran - 1 - ol</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">117-51-1</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 36;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">36</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">PEPAP</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">1 -
phenethyl - 4 - phenyl - 4 - piperidinol acetate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">64-52-8</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 37;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">37</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">PMA</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">p</span></i><span style="color: black;"> - methoxy - a - methylphenethylamme</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">64-13-1</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 38;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">38</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Psilocine,
Psilotsin</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3 - [2
- (dimetylamino) ethyl] indol - 4 - ol</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">520-53-6</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 39;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">39</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Psilocybine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">3 - [2
- dimetylaminoethyl] indol - 4 - yl dihydrogen phosphate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">520-52-5</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 40;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">40</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rolicyclidine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">1 - (1
- phenylcyclohexy) pyrrolidine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2201-39-0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 41;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">41</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">STP,
DOM</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">2,5 -
dimethoxy - 4, a - dimethylphenethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">15588-95-1</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 42;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">42</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tenamfetamine
(MDA)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">a -
methyl - 3,4 - (methylendioxy) phenethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">4764-17-4</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 43;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">43</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tenocyclidine
(TCP)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">1 - [1
- (2 - thienyl) cyclohexyl] piperidine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">21500-98-1</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 44;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">44</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Thiofentanyl</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">N</span></i><span style="color: black;"> - (1 [2- (2 - thienyl) ethyl] - 4 - piperidyl] - 4 -
propionanilide</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1165-22-6</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 45; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 29.75pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">45</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 131.05pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">TMA</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 201.25pt;" valign="top" width="268"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(+) -
3,4,5 - trimethoxy - a - methylphenylethylamine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 82.2pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1082-88-8</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This List covers every salt that can exist of the
substances therein.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">APPENDIX 2</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">LIST OF CHEMICALS AND
MINERALS</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">No.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 268.45pt;" width="358"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Chemical name</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 83.1pt;" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CAS code</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: .9in;" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">HS code</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">A</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<b><span style="color: black;">Toxic
chemical</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">O-Alkyl
compounds (≤C10, including cycloalkyl) alkyl (Me, Et, n-Pr or
i-Pr)-phosphonofluoridate</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Example:</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">107-44-8</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sarin:
O-Isopropylmethylphosphonofluoridate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">96-64-0</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Soman:
O-Pinacolyl methylphosphonofluoridate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">O-Alkyl
compounds (≤C10, including cycloalkyl) N,N- dialkyl(Me, Et, n-Pr or i-Pr) -
phosphoramidocyanidate</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Example:</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tabun:
O-Ethyl N,N-dimethyl phosphoramidocyanidate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">77-81-6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">O-Alkyl compounds (H or ≤C10, including cycloalkyl) S-
2-dialkyl</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">(Me,
Et, n-Pr or i-Pr)-aminoethyl alkyl (Me, Et, n-Pr hoặc i-Pr) phosphonothiolate
and alkylized salts or protonized salts thereof.</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2930.90</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Example:</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">VX:
O-Ethyl S-2-diisopropylaminoethyl methyl phosphonothiolate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">50782-69-9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2930.90</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td rowspan="2" style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">sulfur-containing
mustard gases (Sulfur mustards):</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="height: 187.0pt; mso-yfti-irow: 13;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 187.0pt; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð 2-Chloroethylchloromethylsulfide</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð mustard gas: Bis(2-chloroethyl)sulfide</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð Bis(2-chloroethylthio) methane</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð Sesquimustard:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1,2-Bis(2-chloroethylthio)ethane</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð 1,3-Bis(2-chloroethylthio)-n-propane</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð 1,4-Bis(2-chloroethylthio)-n-butane</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð 1,5-Bis(2-chloroethylthio)-n-pentane</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">ð Bis(2-chloroethylthiomethyl)ether</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">ð
mustard gas containing sulfur and oxygen: Bis(2- chloroethylthioethyl) ether</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 187.0pt; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2625-76-5</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">505-60-2</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">63869-13-6</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">3563-36-8</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">63905-10-2</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">142868-93-7</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">142868-94-8</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">63918-90-1</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">63918-89-8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 187.0pt; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2930.90</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2930.90</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td rowspan="2" style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Lewisite
compounds (containing Arsen): Lewisite 1: 2- Chlorovinyldichloroarsine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">541-25-3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Lewisite
2: Bis(2-chlorovinyl)chloroarsine Lewisite 3: Tris(2-chlorovinyl)arsine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">40334-69-8</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">40334-70-1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">2931.00</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">6</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Nitrogen
mustards: HN1: Bis(2- chloro ethyl)ethylamine</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">538-07-8</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2921.19</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">HN2:
Bis(2-chloroethyl)methylamme</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">51-75-2</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2921.19</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">HN3:
Tris(2-chloroethyl)amine</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">555-77-1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2921.19</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Saxitoxin</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">35523-89-8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3002.90</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Ricin</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">9009-86-3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3002.90</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">B</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<b><span style="color: black;">Precursors</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Alkyl
compounds (Me, Et, n-Pr or i-Pr) phosphonyldifluoride</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">e.g.
DF: Methylphosphonyldifluoride</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">676-99-3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">O-Alkyl compounds (H or ≤C10, including cycloalkyl) O-
2-dialkyl</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">(Me, Et, n-Pr or i-Pr)-aminoethyl alkyl</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">(Me, Et, n-Pr or i-Pr) phosphonite and alkylized salts or
protonized salts thereof</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Example:</span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">QL:
O-Ethyl O-2-diisopropylaminoethyl methylphosphonite</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">57856-11-8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Chlorosarin:
O-Isopropyl methylphosphonochloridate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1445-76-7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Chlorosoman:
O-Pinacolyl methylphosphonochloridate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">7040-57-5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2931.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">C</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<b><span style="color: black;">Minerals</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 37.7pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 268.45pt;" valign="top" width="358"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Color
asbestos of amphibole group</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 83.1pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: .9in;" valign="top" width="86"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">APPENDIX 3</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">LIST OF ENDANGERED AND RARE
SPECIES </span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">GROUP I: List of endangered
and rare species banned from trading</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">IA. Plants</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 0px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">No.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Vietnamese name</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Scientific name</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">NGÀNH THÔNG</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PINOPHYTA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LỚP THÔNG</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PEVOSIDA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Hoàng đàn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Cupressaceae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bách
Đài Loan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Taiwania
cryptomerioides</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bách
vàng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Xanthocyparis
vietnamensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hoàng
đàn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cupressus
torulosa</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sa mộc
dầu</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cunninghamia
konishii</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Thông
nước</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Glyptostrobus
pensilis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Thông</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Pinaceae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Du sam
đá vôi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Keteleeria
davidiana</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vân sam
Fan si pang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Abies
delavayi var. nukiangensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">NGÀNH MỘC LAN</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">MAGNOLIOPHYTA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LỚP MỘC LAN</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">MAGNOLIOPSIDA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ dầu</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Dipterocarpaceae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Chai lá
cong</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Shorea
falcata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Kiền
kiền Phú Quốc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Hopea
pierrei</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sao
hình tim</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Hopea
cordata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sao
mạng Cà Ná</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Hopea
reticulata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Hoàng liên gai</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Berberidaceae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hoàng
liên gai</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Berberis
julianae</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Mao lương</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Ranunculaceae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">13</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hoàng
liên chân gà</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Coptis
quinquesecta</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">14</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hoàng
liên Trung Quốc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Coptis
chinensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Ngũ gia bì</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Araliaceae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sâm vũ
diệp (Vũ diệp tam thất)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Panax
bipinnatifidus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sâm
Ngọc Linh</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Panax
vietnamensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tam
thất hoang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Panax
stipuleamtus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LỚP HÀNH</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LILIOPSIDA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ lan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Orchidaceae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Các
loài Lan kim tuyến</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Anoectochilus
spp.</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 31.05pt;" valign="top" width="41"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 215.5pt;" valign="top" width="287"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Các
loài Lan hài</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 203.75pt;" valign="top" width="272"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Paphiopedilum
spp.</span></i></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">IB. Animals</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 0px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">No.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Vietnamese name</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Scientific name</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LỚP THÚ</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">MAMMALIA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ CÁNH DA</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">DERMOPTERA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Chồn dơi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Cynocephaliadea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Chồn
bay (Cầy bay)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cynocephalus
variegatus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ LINH TRƯỞNG</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PRIMATES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Cu li</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Loricedea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cu li
lớn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Nycticebus
bengalensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cu li
nhỏ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Nycticebus
pygmaeus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Khỉ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Cercopithecidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
bạc Đông Dương</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Trachypithecus
villosus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
Cát Bà (Voọc đen đầu vàng)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Trachypithecus
poliocephalus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
chà vá chân đen</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pygathrix
nigripes</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
chà vá chân đỏ (Voọc chà vá chân nâu)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pygathrix
nemaeus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
chà vá chân xám</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pygathrix
cinerea</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
đen Hà Tĩnh (Voọc gáy trăng)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Trachypithecus
hatinhensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
đen má trắng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Trachypithecus
francoisi</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
mông trắng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Trachypithecus
delacouri</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Í2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
mũi hếch</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Rhinopithecus
avunculus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">13</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voọc
xám</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Trachypithecus
barbei</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Vượn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Hylobatidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">14</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vượn
đen má hung</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Nomascus
(Hylobates) gabriellae</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vượn
đen má trắng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Nomascus
(Hylobates) leucogenys</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vượn
đen tuyền Đông Bắc (Vượn Cao Vít)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Nomascus
(Hylobates) nasutus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vượn
đen tuyền Tây Bắc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Nomascus
(Hylobates) concolor</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ THÚ ĂN THỊT</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CARNIVORA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Chó</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Camidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sói đỏ
(Chó sói lửa)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cuon
alpinus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Gấu</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Ursidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gấu chó</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Ursus
(Helarctos) malaycmus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gấu
ngựa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Ursus
(Selenarctos) thibetanus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Chồn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Mustelidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rái cá
lông mũi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Lutra
sumatrana</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">22</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rái cá
lông mượt</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Lutrogale
perspicillata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">23</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rái cá
thường</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Lutra
lutra</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">24</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rái cá
vuốt bé</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Aonyx
cinereus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 36;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Cầy</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Viverridae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 37;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">25</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cầy mực
(Cầy đen)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Arctictis
binturong</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 38;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Mèo</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Felidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 39;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">26</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Báo gấm</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Neofelis
nebulosa</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 40;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">27</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Báo hoa
mai</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Panthera
pardus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 41;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">28</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Beo lửa
(Beo vàng)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Catopuma
temminckii</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 42;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">29</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hổ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Panthera
tigris</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 43;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">30</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mèo cá</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Prionailurus
viverrinus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 44;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">31</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mèo gấm</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pardofelis
marmorata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 45;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ CÓ VÒI</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PROBOSCIDEA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 46;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">32</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Elephas
maximus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 47;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ MÓNG GUỐC LẺ</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PERISSODACTYLA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 48;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">33</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tê giác
một sừng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Rhinoceros
sondaicus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 49;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ MÓNG GUỐC</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ARTIODACTYLA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 50;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">NGÓN CHẴN</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 51;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Hươu nai</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Cervidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 52;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">34</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hươu
vàng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Axis
porcinus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 53;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">35</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hươu xạ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Moschus
berezovskii</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 54;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">36</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mang
lớn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Megamuntiacus
vuquangensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 55;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">37</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mang
Trường Sơn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Muntiacus
truongsonensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 56;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">38</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Nai cà
tong</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Rucervus
eldi</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 57;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Trâu bò</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Bovidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 58;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">39</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bò rừng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Bos
javanicus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 59;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">40</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bò tót</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Bos
gaurus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 60;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">41</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bò xám</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Bos
sauveli</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 61;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">42</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sao la</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pseudoryx
nghetinhensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 62;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">43</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sơn
dương</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Naemorhedus
sumatraensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 63;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">44</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trâu
rừng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Bubalus
arnee</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 64;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ TÊ TÊ</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PHOLIDOTA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 65;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Tê tê</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Manidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 66;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">45</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tê tê
java</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Manis
javanica</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 67;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">46</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tê tê
vàng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Manis
pentadactyla</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 68;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ THỎ RỪNG</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LAGOMORPHA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 69;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Thỏ rừng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Leporidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 70;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">47</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Thỏ vằn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Nesolagus
timinsi</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 71;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ CÁ VOI</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CETACEA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 72;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Cá heo</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Delphinidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 73;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">48</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cá Heo
trắng Trung Hoa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Sousa
chinensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 74;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ HẢI NGƯU</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">SIRNIA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 75;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">49</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bò biển</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Dugong
dugon</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 76;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LỚP CHIM</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">AVES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 77;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ BỒ NÔNG</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PELECANIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 78;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Bồ nông</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Pelecanidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 79;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">50</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bồ nông
chân xám</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pelecanus
philippensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 80;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Cổ rắn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Anhingidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 81;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">51</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cổ rắn
(Điêng điểng)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Anhinga
melanogaster</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 82;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Diệc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Ardeidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 83;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">52</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cò
trắng Trung Quốc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Egretta
eulophotes</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 84;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">53</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vạc hoa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Gorsachius
magnifcus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 85;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Hạc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Ciconiidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 86;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">54</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Già đẫy
nhỏ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Leptoptilos
javanicus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 87;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">55</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hạc cổ
trắng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Ciconia
episcopus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 88;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Cò quắm</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Threskiomithidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 89;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">56</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cò thìa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Platalea
minor</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 90;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">57</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Quắm
cánh xanh (Cò quắm cánh xanh)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pseudibis
davisoni</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 91;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">58</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Quắm
lớn (Cò quắm lớn)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Thaumatibis
gigantea</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 92;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ NGỖNG</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ANSERIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 93;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Vịt</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Anatidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 94;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">59</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Ngan
cánh trắng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cairina
scutulata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 95;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ GÀ</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">GALLIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 96;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Trĩ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Phasianidea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 97;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">60</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gà so
cổ hung</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Arborophila
davidi</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 98;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">61</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gà lôi
lam mào trắng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Lophura
echvardsi</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 99;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">62</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gà lôi
tía</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Tragopan
temminckii</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 100;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">63</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gà tiền
mặt đỏ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Polyplectron
germaini</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 101;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">64</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gà tiền
mặt vàng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Polyplectron
bicalcaratum</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 102;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ SẾU</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">GRUIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 103;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Sếu</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Gruidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 104;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">65</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sếu đầu
đỏ (Sếu cổ trụi)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Grus
antigone</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 105;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Ô tác</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Otidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 106;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">66</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Ô tác</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Houbaropsis
bengalensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 107;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ SẢ</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CORACIIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 108;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Hông hoàng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Bucerotidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 109;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">67</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Niệc
nâu</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Ptilolaemus
tickelli</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 110;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">68</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Niệc cổ
hung</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Aceros
nipalensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 111;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">69</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Niệc mỏ
vằn</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Aceros
undulatus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 112;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">70</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Hồng
hoàng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Buceros
bicornis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 113;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ SẺ</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PASSERRIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 114;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Khướu</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Timaliidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 115;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">71</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Khướu
Ngọc Linh</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Garrulax
Ngoclinhensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 116;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LỚP BÒ SÁT</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">REPTILIA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 117;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ CÓ VẢY</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">SQUAMATA</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 118;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Kỳ đà</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Varanidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 119;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">72</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Kỳ đà
hoa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Varanus
salvator</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 120;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">73</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Kỳ đà
vân (Kỳ đà núi)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Varanus
bengalensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 121;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Rắn hổ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Elapidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 122;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">74</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rắn hổ
chúa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Ophiophagus
hannah</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 123;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ RÙA</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">TESTUDINES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 124;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Rùa da</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Dermochelyidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 125;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">75</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rùa da</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Dermochelys
coriacea</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 126;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Vích</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Cheloniidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 127;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">76</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Đồi mồi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Eretmochelys
imbricata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 128;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">77</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Đồi mồi
dứa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Lepidochelys
olivacea</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 129;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">78</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Quản
đồng</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Caretta
caretta</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 130;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">79</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vích</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Chelonia
mydas</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 131;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Rùa đầm</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Cheloniidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 132;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">80</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rùa hộp
ba vạch (Rùa vàng)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cuora
trifasciata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 133;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">81</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rùa hộp
trán vàng miền Bắc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cuora
galbinifrons</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 134;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">82</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rùa
trung bộ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Mauremys
annamensis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 135;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">83</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rùa đầu
to</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Platysternon
megacephalum</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 136;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Ba ba</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Trionychidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 137;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">84</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Giải
khổng lồ</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pelochelys
cantorii</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 138;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">85</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Giải
Sin-hoe (Giải Thượng Hải)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Rafetus
swinhoei</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 139;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">LỚP CÁ</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 140;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ CÁ CHÉP</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CYPRINIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 141;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ Cá Chép</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Cyprinidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 142;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">86</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cá lợ
thân thấp</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Cyprinus
multitaeniata</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 143;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">87</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cá chép
gốc</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Procypris
merus</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 144;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">88</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cá mè
Huế</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Chanodichthys
flavpinnis</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 145;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ CÁ CHÌNH</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ANGUILLIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 146;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ cá chình</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Aneuillidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 147;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">89</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cá
chình nhật</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Anguilla
japonica</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 148;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">BỘ CÁ ĐAO</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PRISTIFORMES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 149;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Họ cá đao</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">Pristidae</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 150; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">90</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 209.35pt;" valign="top" width="279"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cá đao
nước ngọt</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 198.05pt;" valign="top" width="264"><div class="MsoNormal" style="margin-top: 6.0pt;">
<i><span style="color: black;">Pristis
microdon</span></i></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">APPENDIX 4</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">LIST OF CONDITIONAL
INVESTMENTS</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">No.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">Business line</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Seal
production</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Combat
gear trading (including repair)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Firecracker
trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Pawnshop
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Massage
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
of warning devices of emergency vehicles</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Security
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Paint
gun services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Lawyer’s
practice</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Notary’s
practice</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Judicial
assessment in the fields of finance, banking, construction, antiques, relics,
copyrights.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Auctioneering
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">13</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Arbitration
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">14</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bailiff’s
practice</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Asset
liquidator’s practice</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Accounting
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Audit services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tax
agent services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Customs
brokerage services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Duty-free
goods trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bonded
warehouse services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">22</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Domestic
LCL consolidation services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">23</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gathering
services and customs inspection services inside and outside border checkpoint
areas</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">24</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Securities
trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">25</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Securities
registration, depository, offsetting, and liquidation services by Vietnam
Securities Depository/organizations trading in listed securities and other
securities.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">26</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Insurance
</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">27</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Reinsurance
</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">28</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Insurance
brokerage </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">29</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Insurance
agency</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">30</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Insurance
agency training services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">31</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Price
verification services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">32</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Consulting
services serving company values for equitization</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">33</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Lottery
business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">34</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Electronic
games of chance for foreigners</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">35</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Debt
collection services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 36;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">36</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Debt trading
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 37;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">37</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Credit
rating services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 38;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">38</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Casino business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 39;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">39</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Betting
business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 40;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">40</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voluntary
pension fund management services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 41;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">41</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Oil and
gas trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 42;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">42</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Gas
trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 43;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">43</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Commercial
assessment services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 44;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">44</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Industrial
explosive trading (including destruction thereof)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 45;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">45</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Explosive
precursor trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 46;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">46</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Business
operations using industrial explosives and explosive precursor </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 47;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">47</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Blasting
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 48;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">48</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in chemicals except banned chemicals according to Convention on the
Prohibition of the Development, Production, Stockpiling and Use of Chemical
Weapons and on their Destruction</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 49;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">49</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Inorganic
fertilizer trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 50;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">50</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Alcohol
trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 51;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">51</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in tobacco products, tobacco materials, machinery and equipment serving
tobacco industry</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 52;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">52</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Commodity
exchange operation</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 53;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">53</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Electricity
generation, transmission, distribution, wholesaling, retailing, import, and
consultancy</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 54;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">54</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in foods under the management of the Ministry of Industry and Trade </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 55;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">55</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rice
export</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 56;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">56</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Temporary
import for re-export of goods subject to special excise tax </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 57;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">57</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Temporary
import for re-export of frozen food </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 58;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">58</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Temporary
import for re-export of goods on the List of used goods</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 59;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">59</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Franchising</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 60;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">60</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Coal trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 61;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">61</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Logistics
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 62;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">62</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mineral
trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 63;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">63</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Industrial
precursor trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 64;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">64</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Goods
trading and activities directly related goods trading of foreign investors</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 65;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">65</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Electronic
commerce activities</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 66;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">66</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Petroleum
activities</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 67;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">67</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Assessment
of conformity of pneumatic tools, industrial lifting devices, chemicals,
industrial explosives, equipment serving mineral and petroleum extraction;
except for equipment and instruments serving extraction at sea</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 68;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">68</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vocational
training</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 69;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">69</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Association
with foreign vocational training institutions and foreign-invested vocational
training institutions in vocational training at intermediate and college
levels</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 70;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">70</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Fire
safety and firefighting services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 71;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">71</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Occupational
skill assessment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 72;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">72</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Quality
assessment of joint vocational programs with foreign vocational training
institutions and foreign-invested vocational training institutions in
Vietnam.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 73;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">73</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Occupational
safety assessment services with regard to machinery and supplies with strict
occupational safety requirements </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 74;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">74</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Occupational
safety and occupational hygiene training services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 75;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">75</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Employment
agency services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 76;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">76</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Overseas
employment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 77;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">77</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Voluntary
drug rehabilitation services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 78;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">78</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Conformity
declaration and certification services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 79;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">79</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Outsourcing
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 80;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">80</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Road
transport services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 81;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">81</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Car
warranty and maintenance services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 82;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">82</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Motor
vehicle inspection services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 83;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">83</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Driving
school services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 84;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">84</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Traffic
safety inspector training services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 85;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">85</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Driving
test services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 86;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">86</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Traffic
safety inspection services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 87;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">87</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Waterway
transport services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 88;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">88</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Building,
modifying, repairing inland watercraft</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 89;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">89</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of training for crewmembers and operators of inland watercraft</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 90;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">90</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Ship
transport, shipping agency services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 91;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">91</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Multi-level
marketing business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 92;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">92</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Ship
towing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 93;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">93</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Importing,
dismantling used sea-going ship</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 94;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">94</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sea-going
ship building, modification, repair services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 95;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">95</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sea
port operation</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 96;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">96</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Air
transport business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 97;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">97</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Design,
production, maintenance, testing of aircraft, aircraft engines, propellers,
and equipment thereof in Vietnam </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 98;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">98</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Airport
operation</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 99;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">99</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Aviation
services at airports</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 100;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">100</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Air
navigation services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 101;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">101</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Flight
crew training services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 102;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">102</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rail
transport business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 103;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">103</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rail
infrastructure business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 104;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">104</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Rail
transport business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 105;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">105</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Multimodal
transport business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 106;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">106</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Transport
of dangerous goods using road or waterway vehicles</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 107;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">107</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Pipeline
transport servicse</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 108;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">108</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Maritime
navigation services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 109;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">109</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Real
estate trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 110;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">110</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of training in real estate brokerage, real estate valuation, and operation of
real estate exchanges</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 111;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">111</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of training in apartment building management and operation</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 112;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">112</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of training in construction project management </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 113;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">113</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Project
management consultancy services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 114;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">114</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Construction
survey services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 115;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">115</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Construction
design assessment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 116;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">116</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Construction
supervision services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 117;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">117</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Construction
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 118;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">118</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Investment
project planning and assessment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 119;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">119</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Foreign
investors’ construction </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 120;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">120</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Project
management consultancy services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 121;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">121</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Construction
work conformity assessment and certification services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 122;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">122</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Lighting
and greenery system operation services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 123;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">123</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Shared
infrastructure operation services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 124;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">124</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Construction
planning development services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 125;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">125</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Urban
planning development services provided by foreign entities</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 126;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">126</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in white asbestos of Serpentine group</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 127;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">127</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Postal
services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 128;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">128</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Telecommunications
services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 129;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">129</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Import
of radio transmitters and transceivers</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 130;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">130</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Digital
signature authentication services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 131;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">131</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Establishment
and operation of publishers</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 132;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">132</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Printing
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 133;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">133</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Publication
release services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 134;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">134</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Social
network services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 135;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">135</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Online
games business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 136;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">136</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Pay
radio/television services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 137;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">137</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">News
website development services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 138;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">138</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Processing,
recycling, repair, refurbishment of used IT products on the list of used IT
products banned from import for foreign partners</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 139;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">139</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Pay-per-view
television services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 140;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">140</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of information and IT services on mobile network or the Internet</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 141;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">141</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in mobile phone jammers</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 142;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">142</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of information security products and services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 143;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">143</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Operation
of higher education institutions</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 144;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">144</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Operation
of foreign-capitalized educational institutions, representative offices of
foreign educational institutions in Vietnam, branches of foreign-capitalized
educational institutions</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 145;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">145</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Operation
of continuing education institution </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 146;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">146</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Operation
of students’ education centers</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 147;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">147</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Operation
of compulsory education institutions</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 148;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">148</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vocational
training </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 149;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">149</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Operation
of specialized schools</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 150;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">150</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Operation
of preschool education institutions</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 151;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">151</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Educational
cooperation with foreign partners</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 152;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">152</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Extra
classes</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 153;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">153</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Fishing</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 154;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">154</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in fishing instruments</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 155;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">155</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Fish trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 156;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">156</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in aquatic feed</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 157;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">157</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in biological preparations, microorganisms, chemicals, environmental
remediation agents serving aquaculture </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 158;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">158</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Aquatic
breed testing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 159;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">159</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Aquatic
feed testing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 160;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">160</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Breeding,
raising, propagating wild animals and plans according to CITES Appendix</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 161;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">161</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Breeding,
raising, propagating endangered or rare wild animals and palns according to
CITES Appendix</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 162;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">162</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Breeding,
raising normal wild animals</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 163;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">163</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Export,
import, re-export, transit wild specimens according to CITES Appendix</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 164;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">164</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Export,
import, re-export bred, raised, propagated specimens according to CITES
Appendix</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 165;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">165</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Pesticide
trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 166;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">166</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Processing
items required to undergo plant quarantine</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 167;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">167</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Pesticide
testing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 168;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">168</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Plant
protection services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 169;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">169</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in veterinary medicines, biological preparations, vaccines, microorganisms,
chemicals serving veterinary medicine</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 170;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">170</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Veterinary
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 171;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">171</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Animal
surgery, animal testing services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 172;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">172</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vaccination,
diagnosis, prescription, treatment, and healthcare services for animals</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 173;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">173</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in veterinary medicines, biological preparations, vaccines, microorganisms,
chemicals serving veterinary medicine</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 174;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">174</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Concentrated
breeding, breed production services; slaughtering; quarantine of animals and
products thereof; production of animal-derived materials for animal feed
production; preparing, processing, preserving animals and products thereof;
trading in animal products; preparing, processing, packaging, preserving
animal products</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 175;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">175</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in foods under the management of the Ministry of Agriculture and Rural
Development</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 176;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">176</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading,
testing organic fertilizers</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 177;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">177</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in plant varieties, animal breeds</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 178;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">178</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Manufacture
of animal feeds </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 179;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">179</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Import of
animal feeds </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 180;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">180</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Exporting,
importing rare, endangered terrestrial wild animals and plants according to
CITES Appendix</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 181;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">181</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in forest plants, animals restricted from trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 182;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">182</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in ornamental plants, shade trees, ancient trees from Vietnam’s natural
forests</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 183;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">183</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in firewood from timber or from Vietnam’s natural forests</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 184;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">184</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in sperms, embryos, eggs, and lavas</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 185;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">185</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in biological preparations, microorganisms, chemicals, environmental
remediation agents serving aquaculture </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 186;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">186</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Testing
biological preparations, microorganisms, chemicals, environmental remediation
agents serving aquaculture </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 187;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">187</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in genetically modified food</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 188;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">188</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of training in bidding</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 189;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">189</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bidding
agency services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 190;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">190</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Project
assessment consultancy services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 191;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">191</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of training in project assessment </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 192;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">192</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Medical
examination and treatment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 193;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">193</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">HIV
testing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 194;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">194</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Tissue
bank services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 195;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">195</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Childbirth
assistance, sperm preservation, embryo preservation services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 196;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">196</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Medicine
trading</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 197;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">197</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Medicine
testing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 198;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">198</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Cosmetics
production</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 199;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">199</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Infectious
microorganism testing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 200;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">200</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Vaccination
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 201;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">201</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in medical and household anti-insect and antibacterial chemicals</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 202;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">202</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Opioid
replacement therapy services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 203;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">203</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in foods under the management of the Ministry of Health</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 204;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">204</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Plastic
surgery services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 205;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">205</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Surrogacy
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 206;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">206</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Bioavailability
and bioequivalence assessment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 207;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">207</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Clinical
trial of medicines</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 208;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">208</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in medical equipment </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 209;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">209</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Medical
equipment classification </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 210;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">210</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Medical
equipment testing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 211;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">211</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Industrial
property verification services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 212;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">212</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Radiological
work services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 213;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">213</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Atomic
energy application ancillary services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 214;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">214</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Export,
import, and transport of radioactive materials</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 215;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">215</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Technological
conformity assessment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 216;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">216</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Inspection,
calibration, testing of measuring instruments and measurement standards</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 217;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">217</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Motorcycle
helmet trading </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 218;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">218</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Technology
assessment, valuation, and examination services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 219;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">219</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Intellectual
property representation services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 220;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">220</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Film production</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 221;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">221</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Antique
examination services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 222;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">222</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Monument
protection or renovation project planning, execution, supervision services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 223;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">223</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Karaoke,
dance club business</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 224;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">224</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Travel
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 225;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">225</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Sports business
</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 226;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">226</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Art
performance, fashion show, beauty contest, model contest services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 227;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">227</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in audio and video recordings of art performances </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 228;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">228</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Festival
organization services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 229;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">229</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in art or photography works </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 230;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">230</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Accommodation
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 231;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">231</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Advertising
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 232;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">232</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in relics, antiques, national treasures</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 233;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">233</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Museum services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 234;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">234</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Electronic
games business (except for electronic casino games for foreigners and online
electronic casino games)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 235;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">235</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Export
of relics, antiques other than those under the ownership of the state,
political organizations, socio-political organizations; import of cultural
commodities under the management of the Ministry of Culture, Sports and
Tourism </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 236;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">236</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Verification
of copyright and relevant rights </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 237;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">237</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Land
survey and assessment services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 238;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">238</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Land planning
services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 239;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">239</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">IT
infrastructure and software infrastructure development services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 240;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">240</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Land
database development services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 241;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">241</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Land
pricing services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 242;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">242</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Land
use right auction services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 243;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">243</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Geodesy
and cartography services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 244;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">244</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Underground
water drilling services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 245;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">245</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Underground
water survey services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 246;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">246</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Water
supply, processing, and extraction services </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 247;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">247</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Underground
water drilling services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 248;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">248</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mineral
exploration services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 249;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">249</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Mineral
extraction</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 250;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Harmful
waste management services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 251;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">251</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Scrap
material import</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 252;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">252</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Environmental
monitoring services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 253;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">253</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Strategic
environment assessment, environmental impact assessment, environmental
protection scheme consultancy services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 254;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">254</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in biological preparations</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 255;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">255</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Collection,
transport, processing of refuse</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 256;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">256</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Business
operation of commercial banks</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 257;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">257</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Business
operation of non-bank credit institutions</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 258;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">258</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Business
operation of cooperatives, people's credit funds, microfinance institutions </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 259;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">259</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Provision
of payment services</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 260;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">260</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Credit
information service provision</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 261;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">261</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Foreign
exchange activities</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 262;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">262</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in gold bullion </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 263;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">263</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Manufacture
of gold bullion, export raw gold and import raw gold for manufacture of gold
bullion</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 264;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">264</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Manufacture
of gold jewellery</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 265;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">265</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Import
of commodities under the management of the State bank (money vault door)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 266;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">266</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Money
printing, molding</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 267; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<span style="color: black;">267</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 404.55pt;" valign="top" width="539"><div class="MsoNormal" style="margin-top: 6.0pt;">
<span style="color: black;">Trading
in military clothing and equipment of the armed forces, military weapons,
technologies, devices, vehicles for the military and police; parts,
components, supplies, specialized equipment, and technologies for manufacture
thereof</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<br />Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-7854658301322086128.post-79262213137095889442014-11-25T00:28:00.000-08:002021-07-03T00:16:00.839-07:00VIETNAM REAL ESTATE TRADING LAW 2014<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
NATIONAL ASSEMBLY <br />
-------</b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM <br />
Independence - Freedom - Happiness <br />
---------------</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
No.
66/2014/QH13</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i>Hanoi,
November 25, 2014</i></div>
</td>
</tr>
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<br />
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<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>LAW</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
ON REAL ESTATE TRADING<br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">Pursuant
to the Constitution of the Socialist Republic of Vietnam;</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
National Assembly issues the Law on real estate trading.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
I</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GENERAL PROVISIONS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
1. Scope</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
stipulates real estate trading, rights and obligations of organizations and
individuals to conduct real estate trading and state management of real estate
trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
2. Regulated entities</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Organizations and individuals conducting real estate trading in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Organizations and individuals involved in real estate trading in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
3. Interpretation of terms </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For the
purposes of this Law, these terms below shall be construed as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. <i>Real
estate trading</i><b> </b>means capital investment in building, purchasing, and
receiving real estate for sale, for transfer, for lease, for sublease, or for
lease purchase; provision of real estate brokerage services; real estate
trading floor services; real estate counseling services or real estate
management for profit purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. <i>Real
estate brokerage </i>means acts as an intermediary between parties in real
estate sale, transfer, lease, sublease, lease purchase transactions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. <i>Existing
house or building (hereinafter referred to as the building) </i>means any
construction has been completed and put into operation.<i> </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. <i>Off-the-plan
building </i>means any building which is under construction and has not been
permitted to put into operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. <i>Real
estate management service </i>means acts as an attorney in management,
enjoyment and disposal of real estate for building owners or entities having
land use rights (hereinafter referred to as land owner).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. <i>Real
estate trading floors </i>mean places where real estate sale, transfer, lease,
sublease, or lease purchase transactions are carried out.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. <i>Lease
purchase agreement </i>means an agreement between parties, whereby the lessee
shall pay an option fee to the lessor and be entitled to use a building; the
remaining payment shall be considered as the monthly payment; the lessee shall
acquire ownership of that building if he pays off the total amount.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. <i>Real
estate counseling services </i>mean provision of assistance in real estate
trading at the request of parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
4. Rules for real estate trading</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Contracting parties have equality before the law; freedom to conclude a
contract on the basis of respect for their legitimate rights and interests
provided that such agreement is not in contravention of law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Real
estate to be put on the market must meet all the requirements prescribed in
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
real estate trading must be conducted honestly, publicly and transparently. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Any
organization or individual is entitled to conduct real estate trading in the
area beyond national defense and security protection zone according to land-use
planning approved by competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
5. Types of real estate to be put on the market</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Types of
real estate to be put on the market must meet all the requirements prescribed
in this Law (hereinafter referred to as real estate):</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Existing buildings of organizations or individuals;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Off-the-plan buildings of organizations or individuals;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Buildings which are public properties to be put on the market permitted by
competent agencies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Types
of lands whose land-use rights are permitted to be transferred (hereinafter
referred to as land), leased, sublet as prescribed in law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
6. Disclosure of real estate to be put on the market</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
enterprise conducting real estate trading (hereinafter referred to as real
estate enterprise) shall take responsibility for disclosure of real estate
according to the following forms:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) On
the website of the real estate enterprise; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
the Head office of Project management board regarding investment project on
real estate trading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) On
the real estate trading floors regarding real estate trading through trading
floors.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Information about real estate contains: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Type
of the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Location of the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Information about planning related to the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Scale
of the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Characteristics, utilities and quality of the real estate; information about
each utility and general use area if the real estate is a mixed-use building or
an apartment building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Actual conditions of constructions or services related to the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Documents on ownership of buildings and land and documents related to real
estate construction; guarantee agreement, written permission for off-the-plan
building sale or lease purchase transactions granted by competent agencies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Restrictions on ownership of or rights to use real estate (if any);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i) Real
estate sold, transfer, lease, sublease, lease purchase price.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7. Policies of the State regarding real estate trading </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State encourages organizations and individuals of all economic sectors to
invest in real estate trading in accordance with the national and local
socio-economic development objectives in each period. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
State shall exempt or reduce land use levies or land rent, or give preferential
credit to organizations or individuals who invest in social housing and
projects given investment incentives.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
State shall invest in technical infrastructures on the outer perimeter of
projects; giving investment support to technical infrastructures on the inner
perimeter of project given investment incentives.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
State shall invest and encourage organizations and individuals to invest in
urban public works or social constructions related to real estate projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
State shall provide mechanisms and policies to stabilize the housing market in
case of fluctuations, thereby guaranteeing benefits of investors and clients.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8. Prohibited acts</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Real
estate trading does not satisfy requirements prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
real estate projects are not complied with planning approved by competent
agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Failure to disclose, or untruthfully disclose about the real estate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Fraud
and deception in real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Illegal mobilization of funds; illegal use of mobilized capital of
organizations or individuals and option fee of off-the-plan real estate buyers
or lessees for improper purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Failure to fulfill or completely fulfill financial obligations to the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Grant
and use of real estate broker license in contravention of the provisions of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Collection of charges, fees and money amounts related to real estate trading in
contravention of the provisions of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>EXISTING REAL ESTATE TRADING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. GENERAL PROVISIONS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9. Requirements in terms of real estate to be put on the market </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
building to be put on the market shall satisfy the following requirements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
ownership of the building on land is registered in the Certificate of land use
right (hereinafter referred to as Certificate of land). Regarding an
off-the-plan building in the real estate project, it is only required to have
the Certificate of land as prescribed in regulations of law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) There
is no dispute about the land and ownership of the building on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
building is not distrained.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Types
of land permitted to be put on the market shall satisfy the following
requirements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) There
are Certificates of land as prescribed in regulations of law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
There is no dispute about the land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
land is not distrained;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
land use term is still unexpired.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
10. Requirements in terms of organizations or individuals conducting real
estate trading </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
organizations or individuals wish to conduct real estate trading shall set up
enterprises or cooperatives (hereinafter referred to as enterprises) and have
legal capital not smaller than VND 20 billion, excluding cases prescribed in
Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">2. Any
organizations, households and individuals who conduct small-scale or irregular
transactions of real estate sale, transfer, lease-out, and lease purchase shall
not be required to set up enterprises, but they shall make tax declaration as
prescribed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
11. Scope of real estate trading conducted by Vietnamese organizations,
individuals, overseas Vietnamese or foreign-invested enterprises.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
Vietnamese organizations and individuals may conduct real estate trading under
following forms:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Purchase buildings for sale, for lease, or for lease purchase; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Rent
buildings for sublease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Build
houses on land which is allocated by the State for sale, for lease, or for
lease purchase; transfer the land which is divided into smaller lots for sale
as prescribed in law on land; build technical infrastructures of cemetery on
that land for transfer of both the land and the technical infrastructures;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Build
houses on the land which is leased by the State for lease; build houses or
constructions other than houses on such land for sale, for lease, or for lease
purchase;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Build houses on land which is recognized by the State for sale, for lease, or
for lease purchase;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) Build
buildings on land which is transferred from organizations, households or
individuals for sale, for lease, or for lease purchase;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) Build
buildings on land which is leased from organizations, households or individuals
for lease according to proper land use.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Receive total or a part of real estate project from investors to build
buildings on it for sale, for lease, or for lease purchase;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Receive or rent land from organizations, households or individuals to build
technical infrastructures on it for transfer or lease of both the land and the
infrastructure.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Overseas Vietnamese may conduct real estate trading in the following forms:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Forms
prescribed in Point b, d, g and h Clause 1 of this Article;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Build
houses on land which is allocated by the State for sale, for lease, or for
lease purchase; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Build
buildings on land which is leased out or transferred in industrial parks,
industrial complexes, export-processing zones, hi-tech zones, or economic zone
for trading for the proper land use.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Foreign-invested enterprises may conduct real estate trading in the following
forms:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Forms
prescribed in Point b, d, h Clause 1 and Point b Clause 2 of this Article;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Build
buildings on land which is leased out or transferred in industrial parks,
industrial complexes, export-processing zones, hi-tech zones, or economic zone
for trading for the proper land use.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
12. Requirements in terms of real estate projects to be put on the market</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
real estate projects shall be complied with land-use planning, urban planning,
rural construction planning and follow the plan approved by competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Procedures for real estate projects to be put on the market shall be complied
with regulations of laws on investment, land, construction, urban area, housing
and corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Real
estate projects shall be carried out on schedule with quality assurance as
prescribed in laws on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13. Responsibility of investors of real estate projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Invest in construction, trading, management and operation of real estate
projects as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Ensure financial resources to run the projects on approved schedule.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
house or a building is only transferred to clients if that building or other
infrastructure is finished on schedule as specified in the approved project and
they are connected to general infrastructure in such area; in case a house or
an unfinished building is transferred, whole outside of such house or
construction must be completed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Apply
for Certificate of land, ownership of houses and property on land granted to
the buyer or the renter and issued by competent agencies within 50 days from
the day on which the house or the building is transferred to the buyer or from
the deadline of lease purchase, except that the buyer or the renter requests in
writing that they shall apply themselves for the Certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Do
not authorize any organization to participate in investment cooperation, joint
venture, association, business cooperation or capital contribution to sign the
agreement on real estate sale, transfer, or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
14. Entities entitled to purchase, receive, rent, or lease purchase real estate
from real estate enterprises</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
Vietnamese organization or individual may purchase, receive, rent, or lease purchase
real estate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Overseas Vietnamese or foreign entities may rent real estate for use; may
purchase, rent, lease purchase houses as prescribed in laws on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Overseas
Vietnamese or foreign-invested companies may purchase, lease purchase buildings
for use for offices or business facilities according to their proper utilities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Overseas Vietnamese or real estate foreign-invested companies may purchase,
receive, rent, or lease purchase real estate for business as prescribed in
Article 11 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. Real estate sale, transfer, lease, and lease purchase price</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Real
estate sale, transfer, lease, and lease purchase price shall be agreed by
contracting parties and stated in the agreement. If the State stipulates
regulations on the price, the contracting parties shall comply with those
regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
16. Payment for real estate transactions </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
payment for real estate transactions shall be agreed by contracting parties and
followed the regulations of laws on payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Penalties and compensation for damage caused by late payment from the buyer,
transferee, lessee, or renter, or late real estate transfer from the seller,
transferor, or lessor shall be agreed by contracting parties and stated in the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17. Real estate trading agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Types
of real estate trading agreement:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Building sale agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Building rent agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Lease
purchase agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Land
transfer, lease, and sublease agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Agreement on transfer of all or a portion of real estate project.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
real estate trading agreement must be made in writing. The agreement notarizing
or authenticating shall be agreed by contracting parties, excluding building
sale or lease purchase agreements or land transfer agreements concluded by
households and individuals prescribed in Clause 2 Article 10 of this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
effective date of the agreement shall be agreed and stated in the agreement by
contracting parties. If the agreement has been notarized or authenticated, the
effective date of the agreement is the notarizing or authenticating date. If
the contracting parties have not agreed or the agreement has been not notarized
or authenticated, the effective date is the date on which the agreement is
signed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall stipulate types of real estate trading agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
18. Content of building sale, lease, lease purchase agreement; </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
building sale, lease, lease purchase agreement shall contain:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Names
and addresses of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Information about the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Sale,
lease, or lease purchase price;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Payment method and deadline;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Real
estate transfer deadline and enclosed documents;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Warranty;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Rights and obligations of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Liability for any breaches of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Penalties for any breaches of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Cases in which the agreement is terminated and solutions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11.
Dispute settlement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
12.
Effective date of the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. BUILDING SALE </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
19. Rules for building sale </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
selling of a building must associate with the piece of land. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. An
apartment building or a mix-used building shall be sold according to the rules
as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Delimit general area, equipment and private area and equipment of owners;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Any
buyer purchasing apartments in the apartment buildings or mixed-use buildings
shall have joint rights to use the land. They shall agree about stable and
prolonged use duration, or agree about land lease duration regarding lease
land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
buyer of buildings, apartments, area in apartment buildings or mix-used
buildings shall be granted Certificate of land, ownership of land and property
on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
building sale documents shall be submitted together with documents on
buildings. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
date of ownership transfer is the date on which the seller transfers the
building to the buyer or the buyer pays off the total amount to the seller,
unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
20. Warranty on the sold building </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
seller must provide a warranty for the sold building. If the building is under
warranty, the seller may request organizations or individuals who build
constructions or provide equipment to take responsibility for guarantee as
prescribed in law on construction. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
building warrant period shall be complied with regulations of laws on
construction and housing; if the warranty period expires, contracting parties
may negotiate again.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
21. Rights of the seller</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the buyer to receive the building by the deadline specified in the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the buyer to pay off the total amount by the deadline and method
specified in the agreement; in case there is no agreement, the buyer may only
pay not exceeding 95% of amount of agreement value if he has not been granted
Certificate of land, ownership of land and property on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request the buyer to cooperate in completion of procedures for sale by the
agreed deadline.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Do
not transfer the building if the total amount is not paid off, unless otherwise
agreed</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Request the buyer to compensate for damage caused by the buyer’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Exercise
other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
22. Obligations of the seller</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notify the buyer of restrictions on ownership of the building (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Keep
the building in good condition during the period prior to transfer to the
buyer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Follow
procedures for building sale as prescribed in regulations of law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Transfer the building to the buyer by the deadline with quality and other
conditions as specified in the agreement; transfer the Certificate of land,
ownership of land and property on land and related documents under the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Provide warranty on the sold building as prescribed in Article 20 of this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Pay
compensation for damage caused by the seller.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23. Rights of building buyer</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the seller to complete procedures for building sale by the deadline
specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the seller to transfer the building by the deadline with quality and
other conditions specified in the agreement; transfer the Certificate of land,
ownership of land and property on land and related documents under the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request the seller to provide warranty on the sold buildings as prescribed in
Article 20 of this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Request the seller to Pay compensation for damage caused by the building are
not transferred on schedule with quality and other commitment specified in the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
24. Obligations of building buyer</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Pay
off the total amount for the building sale by the deadline and method under the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Receive buildings together with the Certificate of land, ownership of land and
property on land and related documents by the agreed deadline.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Cooperate with the seller in completion of procedures for sale by the agreed
deadline.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If
the leased building is bought, the rights and benefits of lessee under the
lease agreement shall be ensured within the lease term.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Pay
compensation for damage caused by the buyer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. BUILDING LEASE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25. Rules for building lease</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Any
building which is leased must meet requirements in terms of quality, safety,
environmental hygiene and other necessary services for normal use according to
utilities, design and agreement specified in the contract.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. Rights of the lessor</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the lessee to receive the building by the deadline specified in the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the lessee to pay off the total amount by the deadline and the method
under the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request the lessee to preserve and use the building under the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Request the lessee to pay compensation for damage or repair damage caused by
the buyer’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Renovate or upgrade leased building with the consent of the lessee, but without
interfering with the use of the building by the lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Unilaterally terminate the agreement as prescribed in Clause 1 Article 30 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Request the lessee to return the building upon expiry of the lease term; if the
agreement does not specify the lease duration, the building has been returned
if the lessee is informed 6 months in advance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
27. Obligations of the lessor</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Transfer the building to lessee under agreement and instruct the lessee to use
the building properly according to their utilities and design.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Ensure that the lessee may use buildings stably within the lease duration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Maintain and repair buildings periodically or under agreement; if the lessor’s
failure to maintain or repair the building cause damage for the lessee, the
lessor shall pay damages.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Do
not unilaterally terminate the agreement if the lessee fulfills his/her
contractual obligations, unless the lessee agrees to termination the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Pay
compensation for damage caused by the lessor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
28. Rights of the lessee</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the lessor to transfer buildings by the deadline specified in the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the lessor to provide sufficient and truthful information about the
building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Exchange the building which is renting to other lessee with the consent of the
lessor in writing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Sublet a part of total of the building, if it is agreed in the agreement or the
lessor agrees in writing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Keep
renting as conditions agreed with the lessor in case the ownership is changed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Request the lessor to repair the building in case the building’ damage is not
caused by the lessee’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Request the lessor to Pay compensation for damage caused by the lessor’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Unilaterally terminate performance of the agreement as prescribed in Clause 2
Article 30 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
29. Obligations of the lessee</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Preserve and use buildings properly with their utilities, design and agreement specified
in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Pay
the rent in full for the building sale by the deadline and the method under the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Repair damage of the building caused by the lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Return the building to the lessor under the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Do
not renovate or demolish the building without the consent of the lessor. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Pay
compensation for damage caused by the lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30. Unilateral termination of the lease agreement. </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lessor may unilaterally terminate performance of building lease agreement if
the lessee commits the following acts:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Fail
to pay the rent after 3 months from the deadline as specialized in the
agreement without approval of the lessor;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Use
the building for the improper purpose;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Intentionally cause serious damage to the leased building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Repair, renovate, upgrade, exchange or sublet the building without any
agreement or the lessor’s agreement in writing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessee may unilaterally terminate performance of building rent agreement if the
lessee commits the following acts:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Failure to repair the building when it threatens safety or causes damage for
the lessee;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Unreasonable increase of rent;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
right to enjoyment of the building is restricted by the interests of a third
person.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
party which unilaterally terminates the lease agreement must notify the other
party for at least 01 month prior to the termination, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4. LEASE PURCHASE AGREEMENT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31. Rules for lease purchase agreement </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
buildings for under a lease purchase agreement must meet requirements in terms
of quality, safety, environmental hygiene and other necessary services for
proper use according to utilities, design and agreement specified in the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lease purchase must be associated with the land. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Contracting parties may reach an agreement on shortening the duration of the
lease purchase agreement ahead of schedule.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32. Rights of the lessor</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the lessee to receive the building according to the agreed schedule.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the lessee to pay off the total amount by the agreed deadline and
method.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request the lessee to cooperate in completion of procedures for lease purchase
by the agreed deadline.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Request the lessee to Pay compensation for damage at the lessee’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Retain the ownership of the building when the lessee fails to pay off the total
amount for lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Request the lessee to preserve and use the building throughout the duration of
the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
33. Obligations of the lessor</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notify the lessor of restrictions on ownership of the building (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Follow procedures for lease purchase as prescribed in regulations of law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Keep
the building in good condition during the period in which it is not transferred
to the lessee. Maintain and repair the building periodically or as agreed by
the contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Transfer the building and related documents to the lessee by the deadline with
the quality and other conditions specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Apply
for Certificate of land, ownership of houses and property on land granted to
the lessee, except that the lessee requests in writing that they shall apply
themselves for the Certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Provide warranty on the building as prescribed in Article 20 of this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Pay
compensation for damage caused by the lessor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Enable the lessee to assign their lease purchase agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34. Rights of the lessee</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the lessor to provide sufficient and truthful information about the
building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the lessor to transfer the building and related documents under
agreement; complete the procedures for application for Certificate of land,
ownership of land and property on land when the lease purchase duration
expires.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Sublet a part of total of the building or transfer the lease purchase
agreement. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Request the lessor to repair the building in case the building’s damage not
caused by the lessee’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Request the lessor to pay compensation for damage caused by the lessor’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Acquire ownership of the building from the date on which the lessor receives
payment in full.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
35. Obligations of the lessee</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Preserve and use the building properly as specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Pay
off the total amount by the agreed deadline and method.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Cooperate with the lessor in completion of procedures for lease purchase by the
agreed deadline.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Do
not renovate or demolish the building without the agreement of the lessor. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Repair damage of the building caused by the lessor within the duration of lease
purchase agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Pay
compensation for damage caused by the lessor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Notify the lessor of a part or total of the building sublease; the transfer of
lease purchase agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
36. Transfer of lease purchase agreement </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lessee may transfer the lease purchase agreement when the application for
Certificate of land, ownership of houses and property on land granted to the
lessee has not submitted to competent agencies. The transfer of lease purchase
agreement must be made in writing and certified by the lessor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
transferee of lease purchase agreement may resume rights and obligations of the
lessee. The lessor must enable contracting parties to transfer the agreement
and do not collect any charges relating to the transfer of agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
transferee shall be granted the Certificate of land, ownership of houses and
property on land by competent agencies as prescribed law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
transfer of agreement prescribed in this Article shall not be applicable to
social house lease purchase agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
5. LAND TRANSFER, LEASE AND SUBLEASE </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
37. Rules for land transfer, lease and sublease </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
land transfer, lease, and sublease must conform to requirements prescribed in
Clause 2 Article 8 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
land transfer, lease, and sublease must comply with regulations of law on land
use purpose, land use term and land registration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
38. Rights of the transferor </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the transferee to pay off the total amount on schedule with the method
under the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the transferee to receive the land on schedule specified in the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request the transferee to Pay compensation for damage caused by the
transferee’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Do
not transfer the land if the payment in full has not been given, unless
otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
39. Obligations of the transferor </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Provide sufficient and true information about the land and take responsibility
for supplied information.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Transfer the proper area, location and condition of land as specified in the
agreement to the transferee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Register the land as prescribed in law on land and give the Certificate of
land, ownership of houses and property on land to the transferee, except that
the transferee requests in writing that they shall conduct the procedures for
the Certificate themselves.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Pay
compensation for damage caused by the transferor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
40. Rights of the transferee</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the transferor to provide sufficient and truthful information about the
land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the transferor to complete the procedures and give them the Certificate
of land, ownership of land and property on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request the transferor to transfer the proper area, location and condition of
land as specified in the agreement to the transferee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Request the transferor to Pay compensation for damage caused by the
transferor’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Acquire land ownership from the date on which the land is transferred by the
transferor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
41. Obligations of the transferee</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Pay
off the total amount by the deadline to the transferor with the method under
the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Ensure the rights of a third person towards the land which is transferred. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Pay
compensation for damage caused by the transferee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
42. Rights of the lessor </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the lessee to use the land for proper purposes, land-use planning,
investment projects and agreement specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the lessee to pay off the total amount by the deadline with the method
under the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request the lessee to terminate the improper land use, land destruction or land
deterioration; if the lessee has not stopped committing violations, the lessor
is entitled to unilaterally terminate the agreement performance and request the
lessee return the land and pay compensation for damage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Request
the lessee to return the land when the lease term expires.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Request the lessee to pay compensation for damage caused by the lessee’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
43. Obligations of the lessor </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Provide sufficient and truthful information about the land and take
responsibility for supplied information.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Transfer the proper area, location and condition of land as specified in the
agreement to the lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Register the land lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Check
and warn the lessee about land protection and proper land use.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Notify the lessee of rights of a third person towards the land which is leased.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Pay
compensation for damage caused by the lessor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
44. Rights of the lessee</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request the transferor to provide sufficient and truthful information about the
land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request the lessor to transfer the proper area, location and condition of land
as specified in the agreement to the lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Use
the leased land within agreed duration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Use
the leased land and enjoy achievements and investment results on the leased
land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Request the lessor to pay compensation for damage caused by the lessor’s fault.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
45. Obligations of the lessee </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Use
the land for proper use, limit, and duration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Do
not deteriorate the land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Pay
rent in full by the deadline with the method under the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Conform to regulations on environment protection; do not infringe the lawful
rights and benefits of neighbor's land users</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Return the land on schedule with the condition specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Pay
compensation for damage caused by the lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
46. Rights and obligations of contracting parties in the sublease agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Rights
and obligations of sublessor and sublessee shall be complied with regulations
in Article 42, 43, 44 and 45 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47. Content of land transfer, lease, sublease agreement; </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The land
transfer, lease, sublease agreement shall contain:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Names
and addresses of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Information about types of land, area, location, number, limit and land
condition, property on land (if any);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Land
use term; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Price
of land transfer, lease, and sublease including property on land (if any);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Payment method and deadline;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Land
transfer deadline and enclosed documents;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Rights and obligations of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Rights of a third person towards the land (if any);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Liability for breaches of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Penalties for breaches of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11.
Dealing with the expired agreement regarding land lease or sublease; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
12.
Dispute settlement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
13.
Cases in which the agreement is terminated and solutions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
6. TRANSFER OF ALL OR A PORTION OF REAL ESTATE PROJECT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48. Rules for transfer of all or a portion of real estate project</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
real estate project investor may transfer all or a portion of a project to
another investor for business.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
transfer of all or a portion of real estate project shall meet the following
requirements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Do
not change objectives of the project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Do
not change objectives of the project's plan;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Ensure the rights of clients and related contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
transfer of all or a portion of real estate project shall be approved in
writing by competent agencies. The investor (transferee) may be granted the
Certificate of land, ownership of land and property on land or may register the
adjustments in the Certificated granted to the transferor as prescribed in law
on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
transferee is not required to complete the project documents, construction
planning and license for construction again if the approval for investment
policies and investment decision is not changed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
49. Requirements in terms of transfer of all or a portion of real estate
project</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
transferred real estate project shall meet the following requirements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
project is approved by competent agencies; there is a specific planning 1/500
or general ground planning which is approved;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
compensation or site clearance of the transferred project or a portion of the
transferred project has been finished. Regarding transfer of all infrastructure
construction projects, the technical infrastructure must be completed
equivalent to schedule as specified in the approved project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
land in the project is not disputed or distrained by a competent agency</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) There
is no decision on project or land revocation conducted by a competent agency;
in case there is any violation during the progress of the project, the investor
must abide by the decision on penalty.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
transferor has a Certificate of land regarding all or a portion of the
transferred project.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
transferee must be a real estate enterprise, acquire financial competence and
commit to keep conducting the business as prescribed in regulations of law and
ensure that the project is conducted under proper progress and plan.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
50. Competence in transfer of all or a portion of real estate project</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">1. The
People’s Committees of provinces shall consider permitting the transfer of all
or a portion of real estate project which is approved by the People’s Committee
of the province. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Prime Minister shall consider permitting the transfer of all or a portion of
real estate project regarding projects approved by the Prime Minister.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
51. Procedures for transfer of all or a portion of real estate project</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
investor shall apply for transfer of all or a portion of the project to The
People’s Committee of the province where the project or the body which is
authorized by The People’s Committee of the province is located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 30 days from the day on which the satisfactory application is received,
The People’s Committee of the province shall make a decision on permission for
the transfer, if the application is rejected, the investor shall be informed in
writing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Regarding
the project approved by the Prime Minister, the People’s Committee of the
province shall confer with the Ministries in charge and the Ministry of
Construction then send a report to the Prime Minister for consideration within
45 days from the day on which the satisfactory application is received.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 30 days from the day on which the decision on permission for project
transfer made by competent agencies, contracting parties must finish the
transfer agreement conclusion and project transfer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
transferee who receive the real estate project is a foreign-invested
enterprise, the transferor shall return the land to the State after the
decision on permission for project transfer made by competent agencies; then
the competent agencies shall allocate or lease out the land to the transferee
within 30 days from the day on which the satisfactory application is received.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
52. Rights and obligations of contracting parties in agreement on transfer of
all or a portion of real estate project </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Rights and obligations of the transferor:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Transfer their rights and obligations regarding all or a portion of the project
to the transferee for real estate trading, excluding rights and obligations
which are completely fulfilled not related to the transferee and progress of
such project or the portion of project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Transfer the related documents to the transferee; notify clients and entities
related to the project or the portion of transferred project promptly,
sufficiently, publicly and handle with their lawful rights and benefits.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Cooperate with the transferee in completion of procedures for land transfer to
the transferor as prescribed in law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Regarding transfer of a portion of real estate project, the transferor may request
the transferee to keep constructing the building in the transferred project on
schedule and specific planning 1/500 or general ground planning; observe and
promptly notify competent agencies of violations of the transferee against land
use or construction. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Exercise other rights and obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Rights and obligations of the transferee:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Retain and exercise rights or fulfill obligations transferred from the
transferor;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Keep
conducting the construction and business on schedule and under approved plan;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Regarding receiving a portion of real estate project, the transferee must meet
requirements of the transferor for conformity to progress and planning of the
project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Fulfill financial obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Exercise other rights and obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
52. Content of agreement on transfer of all or a portion of real estate project
</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Content
of agreement on transfer of all or a portion of real estate project:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Names
and addresses of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Basic
information about approved project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Specific information about all or a portion of transferred project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Transfer price;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Payment method and deadline;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. All
or a portion of transfer deadline and enclosed documents;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Rights and obligations of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Liability of contracting parties in the completion of administrative procedures
relating to the land;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Liability for breaches of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Penalties for breaches of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11.
Dispute settlement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
12.
Cases in which the agreement is terminated and solutions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
13.
Effective date of the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="chuong_3"><b>Chapter III </b></a></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>OFF-THE-PLAN REAL ESTATE TRADING </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
54. Rights to conduct off-the-plan real estate trading </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
real estate investor is entitled to sell, lease or lease purchase off-the-plan
buildings.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
off-the-plan building sale, lease or lease purchase shall be complied with
regulations of this Chapter, equivalent regulations of Chapter II and other
relevant regulations of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
55. Requirements in terms of off-the-plan real estate to be put on the market </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. There
are documents on land, project documents or construction drawing approved by
competent agencies, License for construction if it is required, documents on
certification of completion of technical infrastructure in equivalent to
project progress; or it is required to gain the certification of completion of
the foundation of the building regarding off-the-plan apartment buildings or
mix-used buildings.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Before entering an agreement on sale or lease purchase of an off-the-plan
building</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within
15 days from the day on which the notification is received, the agency in
charge of housing of province shall respond in writing to the investor with the
building permitted to be sold or leased purchase; if the building do not meet
the requirements, they must provide explanation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
56. Guarantee on off-the-plan building sale or lease purchase</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
investor’s financial obligations must be guaranteed by a competent commercial
bank in case the investor fails to transfer the building on schedule as
commitment to clients before the investor sell or lease purchase off-the-plan
buildings.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
State bank of Vietnam shall issue the list of competent commercial banks which
may give guarantee in the off-the-plan real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
scope, requirements, content and guarantee fee shall be agreed by contracting
parties and concluded in an agreement provided that responsibility of the
guarantor must be ensured as prescribed in Clause 3 of this Article. The
investor shall send the copy of guarantee agreement to the buyer or lessee when
the agreement on sale or lease purchase is signed. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
guarantee agreement will stay unexpired until the building is transferred to
the buyer or lessee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">3. If
the investor fails to transfer the building on schedule as committed and at the
request of the buyer or lessee, the guarantor shall make a refund of the option
fee and other payments to clients under agreement on housing sale or lease
purchase and signed guarantee agreement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
guarantee on off-the-plan building sale or lease purchase shall be conformed to
regulations of this Article and regulations of law on guarantee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
57. Payment for off-the-plan real estate sale or lease purchase</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
off-the-plan real estate sale or lease purchase shall be paid by installments,
the initial installment do not exceed 30% of the agreement value, the next
installments shall be conformable with real estate construction progress
provided that total installment does not exceed 70% of the agreement value if
the building has been not transferred to clients; if the seller or the lessor
is a foreign-invested enterprise, the total installment does not exceed 50% of
the agreement value.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
buyer or the lessee has been not granted the Certificate of land, ownership of
land and property on land, the seller or the lessor shall not collect payment
not exceeding 95% of the agreement value from the buyer or the lessee; the
remaining value shall be paid when the buyer or the lessee is granted the
Certificate of land, ownership of land and property on land by competent
agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
investor must use the option fee given by clients for proper purpose as
committed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
58. Rights and obligations of contracting parties in off-the-plan building sale
or lease purchase</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Apart
from rights and obligations of contracting parties in real estate sale or lease
purchase prescribed in Chapter II of this Law, they shall have following rights
and obligations: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
buyer or the lessee may request the seller or the lessor to provide information
about construction progress, option fee use and physical verification at the
work;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
seller or the lessor must provide information about construction progress,
option fee use and enable the buyer to conduct physical verification at the
work;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
59. Transfer of off-the-plan building sale or lease purchase agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
buyer or the lessee may transfer the off-the-plan building sale or lease
purchase agreement if the application for the Certificate of land, ownership of
land and property on land granted to the buyer or the lessee has been not sent
to competent agencies. The transfer of off-the-plan building sale or lease
purchase agreement must be made in writing and certified by the investor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
agreement transferee may retain rights and obligations of the buyer or the
lessee. The investor must enable contracting parties to transfer the agreement
and collect no remuneration related to the agreement transfer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
last agreement transferee shall be granted the Certificate of rights to use
land, ownership of land property on land as prescribed in law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
agreement transfer prescribed in this Article shall not apply to social house
sale or lease purchase agreements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall providing guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="chuong_4"><b>Chapter IV </b></a></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>REAL ESTATE SERVICES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. GENERAL PROVISIONS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
60. Scope of real estate services provided by Vietnamese organizations or
individuals, overseas Vietnamese, or foreign organizations or individuals</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Any
Vietnamese organizations or individuals, overseas Vietnamese, or foreign
organizations or individuals are entitled to provide real estate brokerage
services, real estate trading floors, real estate counseling, or real estate
management as prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
61. Real estate service agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Types
of real estate service agreement</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Real
estate brokerage service agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Real
estate counseling service agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Real
estate management service agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
real estate service agreement must be made in writing. The agreement’s
notarization or authentication shall be agreed by contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
effective date of the agreement shall be agreed by contracting parties and
stated in the agreement. In case the agreement is notarized or authenticated,
the effective date of the agreement is the date on which it is notarized or
authenticated. If there is no agreement between contracting parties or the
agreement is not notarized or authenticated, the effective date of the
agreement shall be the day on which it is signed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
real estate service agreement agreed by contracting parties shall contain</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Names
and addresses of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Entities and content of the services;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Requirements and results of the services;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Service provision duration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Service fee, remuneration, and service commission; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Payment method and deadline;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Rights and obligations of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Dispute settlement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Effective date of the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. REAL ESTATE BROKERAGE SERVICE </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
62. Requirements for real estate brokerage service providers</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
real estate brokerage service providers must set up the enterprise and there
are at least 2 employees obtaining real estate broker license (hereinafter
referred to as broker license), excluding cases prescribed in Clause 2 of this
Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
individual is entitled to provide real estate brokerage services independently
provided that he obtains a broker license and pay taxes as prescribed in law on
taxation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
real estate service provider is not entitled to be both a broker and a
contracting party in a real estate transaction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
63. Real estate brokerage services</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Look
for partners who meet requirements given by clients for agreement negotiation
and conclusion.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Act
as authorized representative to follow procedures for real estate sale,
transfer, lease, and sublease or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Provide information and support contracting parties in negotiation and
conclusion of agreement on real estate sale, transfer, lease, sublease or lease
purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
64. Real estate brokerage remunerations</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
real estate brokerage service providers shall receive remunerations from
clients regardless of results of real estate sale, transfer, lease, sublease or
lease purchase between their clients and a third person.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
real estate brokerage remunerations shall be agreed by contracting parties
regardless of brokerage transfer price.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
65. Real estate brokerage commission</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
real estate brokerage service providers shall receive brokerage commission when
their clients sign agreements on real estate sale, transfer, lease, sublease or
lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
real estate brokerage commission shall be agreed by contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
66. Rights of real estate brokerage service providers</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Provide real estate brokerage services as prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Request their clients to provide documents and information about the real
estate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Receive remunerations or commission as specified in the signed agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Hire
other real estate brokerage service providers to provide real estate brokerage
services within the scope of the signed agreement provided that take
responsibility for brokerage result to the clients.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
67. Obligations of real estate brokerage service providers</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Abide
by the signed agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Provide documents and information about the real estate brokered by them and
take responsibility for documents and information provided by them.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Support contracting parties in negotiation and conclusion of agreement on real
estate sale, transfer, lease, sublease or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Conform to the reporting as prescribed in regulations of law and subject to
inspection carried out by competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Pay
compensation for damage caused by the provider.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Fulfill tax obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
68. Real estate broker license</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
individual shall be granted broker license if they:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Have
full capacity for civil acts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Obtain at least upper-secondary graduation degree;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Have
passed examination in real estate brokerage knowledge.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Broker license’s duration is 05 years.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Minister of Construction shall providing guidance on grant of broker license.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. REAL ESTATE TRADING FLOORS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
69. Requirements for real estate trading floor establishment</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
organizations or individuals who wish to provide real estate trading floor
service must establish the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
real estate trading floor enterprise must have at least 02 employees obtaining
broker license; the manager of real estate trading floors must obtain a broker
license.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
real estate trading floor must have regulations, name, address, facilities and
technical satisfying requirements in terms of operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
70. Real estate trading floor operation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Conduct real estate sale, transfer, lease, sublease or lease purchase
transactions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Organize the real estate sale, transfer, lease, sublease or lease purchase;
publicly provide or post information about real estate to potential clients
check documents on the real estate eligible for transactions; act as a broker
between contracting parties in negotiation and conclusion of agreement on real
estate sale, transfer, lease, sublease, or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
71. Rights of real estate trading floor service providers</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request their clients to provide documents and information about the real
estate to be put on the trading floor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Refuse to put on real estate unconformable to be put on the market on the
trading floor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Collect fee from clients whose real estate is put on real estate trading floor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Request the clients to Pay compensation for damage caused by the clients.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
72. Obligations of real estate trading floor service providers</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Ensure real estate conformable for transactions before putting on the real
estate trading floor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Provide sufficient and truthful documents and information about the real estate
and take responsibility for documents and information provided by the
enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Ensure facilities, technical and requirements for operation of real estate
trading floor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Conform to the reporting as prescribed in regulations of law and subject to
inspection carried out by competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Fulfill tax obligations to the State as prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Pay
compensation for damage caused by the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
73. Rights and obligations of real estate trading floor participants</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
real estate trading floor participant has following rights:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Request the real estate trading floor provider to provide documents and
information about the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Conclude the agreement with the real estate trading floor provider on real
estate sale, transfer, lease, sublease, or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Request the real estate trading floor provider to Pay compensation for damage
caused by the participant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Exercise other rights specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
real estate trading floor participant has following obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Conform to regulations of real estate trading floor;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Pay
charges to real estate trading floor providers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Pay
compensation for damage caused by the participant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Fulfill other obligations specified in the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4. REAL ESTATE COUNSELING AND MANAGEMENT SERVICES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
74. Real estate counseling services</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
organizations or individuals who wish to provide real estate counseling
services must establish the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Real
estate counseling services contain:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Legal
counseling on real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Counseling on real estate creation and trading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Counseling on real estate finance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Counseling on real estate price;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Counseling on real estate sale, transfer, lease, sublease or lease purchase
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Counseling content and scope, rights and obligations of contracting parties,
real estate counseling fees shall be agreed by contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
real estate counseling service providers shall take responsibility for
commitment in the agreement and compensation for damage caused by the
enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
75. Real estate management services</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
organizations or individuals who wish to provide real estate management
services must establish the enterprise. If they provide residential apartment
building or mix-used building management services, they must satisfy
requirements prescribed in law on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Real
estate counseling services contain:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Sell,
transfer, lease out, sublet or lease purchase the real estate as authorized by
building owners or land owners;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Provide services to ensure the normal operation of the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Maintain or repair the real estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Manage, observe the real estate enjoyment of the clients under agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Enjoy rights and fulfill obligations to clients or the State as authorized by
the building owners or the land owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Content, time and scope of real estate management, rights and obligations of
contracting parties and real estate management price shall be agreed by the
contracting parties. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
real estate management service enterprise takes responsibility for commitment
in the agreement and pay compensation for damage caused by the enterprise.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="chuong_5"><b>Chapter V </b></a></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>STATE MANAGEMENT OF REAL ESTATE TRADING </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
76. State management of real estate trading </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Issue
and implement legislative documents on real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Formulate and issue strategy for real estate market development, plans for
conducting real estate projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Formulate and announce indices of real estate market evaluation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Formulate communication system about real estate market.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Inspect the implementation of regulations of law on real estate trading and
real estate project execution.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Raise
awareness of law on real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Handle complaints, denunciation, and violations against law on real estate
trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
77. State management of real estate trading </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Government shall be in charge of state management of real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Ministry of Construction shall take responsibility to the Government for state
management of real estate trading nationwide and have the following tasks and
entitlements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Request competent authorities to issue or issue themselves within their
competence legislative documents on real estate trading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Request
the Prime Minister to issue and direct to carry out the strategy for real
estate market development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Cooperate with Ministries, ministerial-level agencies, The People’s Committee
of the province in implementation and management of real estate trading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Provide for grant of real estate brokerage broker license; provide training
course in real estate brokerage knowledge, operate real estate trading floors;
provide guidance on establishment and operation of real estate trading floors;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Formulate and manage national communication system for real estate market;
formulate and announce indices of real estate market evaluation nationwide;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) Raise
awareness of law on real estate trading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
International cooperation in real estate trading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Inspect the implementation of law on real estate trading; cooperate with The
People’s Committee of the province in inspection of real estate project to
request competent agencies to revoke, suspend, postpone or adjust, converse, or
transfer real estate projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Handling complaints or denunciation and actions against violations within their
competence or request competent agencies to handle as prescribed in regulations
of law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) Send
a report to the Government on real estate trading, real estate market nationwide.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Ministry of Natural Resources and Environment shall take responsibility within
their competence for:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Provide guidance on land resource allocation to real estate market development
in the land-use planning;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Provide guidance on types of land to be put on the real estate market as
prescribed in Law on land and this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Provide guidance on issuance of the Certificate of land use right, ownership of
housing and property on land in real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Ministry of Finance must request competent agencies to formulate policies on
taxation and other financial obligations in real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
State bank of Vietnam must provide guidance on payment in real estate trading
transactions, loan security with real estate, guarantee in off-the-plan
building sale or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Ministries, ministerial-level agencies must cooperate with the Ministry of
Construction in management and inspection of real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
78. Responsibility of the People’s Committees of the provinces </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Carry
out state management of real estate trading on administrative divisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Allocate land resource to develop real estate projects in the local land-use
planning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Publicly issue and implement plans for real estate projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Manage real estate brokers, real estate trading floor operation and other real
estate services in the administrative divisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Formulate national communication system for real estate market; formulate and
announce indices of real estate market evaluation in the administrative
divisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Raise
awareness of law on real estate trading in the administrative divisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">7.
International cooperation in real estate trading;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Inspect, handle complaints and denunciation and handle violations against law
on real estate trading in the administrative divisions within their competence;
check real estate projects in the administrative divisions for revocation,
suspension, postpone or adjustment, converse*, and transfer of real estate
projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. Send
a report on real estate market in the administrative divisions to the Ministry
of Construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
79. Actions against violations </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
organization or individual committing violations against law on real estate
trading shall be disciplined, imposed administrative penalties or face a
criminal prosecution according to nature and severity of the violations, in
case of causing damage, they shall indemnify as prescribed in regulations of
law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Revocation of real estate projects:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
any investor commit regulations of law on construction, planning, or
architecture without handling measures at the request of competent agencies and
there are projects whose land subject to be revoked as prescribed in law on
land, excluding projects to be transfer by other investor as prescribed in
Section 6 Chapter II in this Law, the competent agencies in charge of project
permission shall decide to revoke such projects to transfer to other investor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
investor whose projects are revoked must deal with difficulties of the project
to ensure rights and obligations of clients and project-related entities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
agency in charge of project revocation must request the investor whose projects
are revoked to deal with difficulties; announce and select new investor to
transfer the project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
investor whose projects are revoked shall not be assigned as an investor of new
real estate within 02 years from the day on which the project is revoked.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 80. Transitional regulations </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Operating real estate enterprise which has not satisfied requirements as
prescribed in this Law shall fulfill all requirement within 01 year from the
effective date of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
real estate project which is granted the decision on investment, allocated
land, leased land, granted the permission for project transfer, or transferred,
sold, leased, or leased purchase under an agreement before the effective date
of this Law is not require to follow the procedures in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
real estate brokerage certificate granted before the effective date of this Law
shall stay unexpired for 05 years from its effective date; at the end of this
period, the broker obtaining the certificate must meet requirements in this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
real estate brokerage certificate granted before the effective date of this Law
shall stay unexpired for 05 years from its effective date; at the end of this
period, the broker obtaining the certificate must meet requirements in this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
81. Effect</b></div>
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This Law
shall take effect from July 1, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The Law
on real estate trading No. 63/2006/QH11 shall be annulled from the effective
date of this Law.</div>
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<b>Article
82. Specific regulations</b></div>
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The
Government and competent agencies shall providing guidance on Articles and
Clauses in the Law.</div>
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<i>This
Law is passed by the 13<sup>th</sup> National Assembly of the Socialist
Republic of Vietnam, 8<sup>th</sup> session dated November 25, 2014.</i></div>
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<b>PRESIDENT
OF THE NATIONAL ASSEMBLY <br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
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<br />Unknownnoreply@blogger.com73tag:blogger.com,1999:blog-7854658301322086128.post-68711268035319345392014-11-25T00:21:00.000-08:002021-07-03T00:16:08.152-07:00VIETNAM HOUSING LAW 2014<!--[if gte mso 9]><xml>
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<b>THE
NATIONAL ASSEMBLY <br />
-------</b></div>
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<b>SOCIALIST
REPUBLIC OF VIETNAM <br />
Independence - Freedom - Happiness <br />
---------------</b></div>
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Law
No. 65/2014/QH13</div>
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<i>Hanoi,
November 25, 2014</i></div>
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<br /></div>
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<b>LAW</b></div>
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ON HOUSING<br />
<a name='more'></a></div>
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<i>Pursuant
to the Constitution of the Socialist Republic of Vietnam;</i></div>
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<i>The
National Assembly issues the Law on housing.</i></div>
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<b>Chapter
I</b></div>
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<b>GENERAL PROVISIONS </b></div>
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<b>Article
1. Scope</b></div>
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This Law
stipulates ownership, development, management, and use of housing;
housing-related transactions; state management of housing in Vietnam.
Transactions in sale, lease, and sublease on commercial housing conducted by
real estate enterprises or cooperatives shall comply with regulations of law on
real estate trading.</div>
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<b>Article
2. Regulated entities </b></div>
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This Law
applies to organizations, households or individuals related to ownership,
development, management, use, and transactions in housing and state management
of housing in Vietnam.</div>
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<b>Article
3. Interpretation of terms </b></div>
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For the
purposes of this Law, these terms below shall be construed as follows: </div>
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1. <i>Housing
</i>means any building in which households or individuals live<i>.</i></div>
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2. <i>Separate
house </i>means any house which is built on a detached land plot under lawful
rights to use of an organization, household or individual, including villas,
row houses and detached houses.</div>
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3. <i>Apartment
building </i>means any multi-storey building which has multiple apartments,
public stairs, hall ways, private areas, common areas and common
infrastructural works for organizations, households or individuals, including
apartment buildings for residential use and mixed-use buildings for both
business and residential purposes.</div>
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4. <i>Commercial
housing </i>means any house which is built for sale, lease, or lease purchase
according to market mechanism.</div>
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5. <i>Official
residence </i>means any house rent by entities entitled to live in official
residences as prescribed in this Law over the duration in which they are on
duty.</div>
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6. <i>House
serving relocation </i>means any house provided for households or individuals
who have to relocate when the State withdraw land or carry out land clearance
as prescribed in regulations of law.</div>
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7. <i>Social
house </i>means any house provided for entities benefitting from the policies
on housing support carried out by the State as prescribed in this Law.</div>
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8. <i>Housing
construction project </i>means all planned pieces of work that are designed to
use capital to build new housing, or technical and/or social infrastructural
works for residential use, or to renovate or repair housing in a certain
location.</div>
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9. <i>Housing
development </i>means the investment in builing new housing, rebuilding housing
or expanding area of housing.</div>
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10. <i>Housing
renovation </i>means the process of improving quality, expanding area,
restructuring of existing housing area.</div>
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11. <i>Housing
maintenance </i>means the maintenance of housing on schedule and repair upon
damages of housing for housing quality assurance.</div>
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12. <i>Homeowner
means </i>any organization, household, or individual having legitimate housing
through investment in housing construction, purchase, lease purchase, receipt
of gift, receipt of inheritance, receipt of capital contribution, or exchange
and other transactions prescribed in this Law and corresponding regulations of
law.</div>
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13. <i>Apartment
owner </i>means the owner of an apartment or the owner of other areas in an
apartment building.</div>
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14. <i>Vietnamese
organization </i>means any regulatory agency, armed unit, public service
provider, political organization, socio-political organization,
occupational-social-political organization, social organization,
socio-occupational organization, economic organization and other organization prescribed
in law on civil (hereinafter referred to as organization).</div>
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15. <i>Private
area in an apartment building </i>means the interior area of each apartment or
other areas of an apartment building which is recognized as the private areas
of each apartment owner and private equipment in each apartment or other area
of each apartment owner prescribed in this Law<i>.</i></div>
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16. <i>Common
area of an apartment building </i>mean the remaining area of an apartment
building exclusive of the private areas of the apartment owner and shared
equipment in the apartment building prescribed in this Law.</div>
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17. <i>Lease
purchase agreement </i>means an agreement, whereby the lessee pays an option
fee of 20% of a house, unless the lessee is able to pay an option fee more than
20% but not exceeding 50% of the house; the remaining payment shall be
considered as the monthly rent over a certain duration; the lessee shall
acquire the ownership of such house if he/she pays off the total amount when
the lease purchase agreement expires.</div>
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18. <i>Existing
house </i>means any house which has been completed and put into operation.</div>
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19. <i>Off-the-plan
house </i>means any house which is under construction and has not been
permitted to put into operation.</div>
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<b>Article
4. Rights to have residence and acquire homeownership</b></div>
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Any
household or individual is entitled to have residence through investment in
housing construction, purchase, lease, lease purchase, receipt of gift, receipt
of inheritance, receipt of capital contribution, exchange, borrowing, stay, or
authorization for housing management and other transactions prescribed in
regulations of law. Any organization, household, or individual having
legitimate housing through the methods prescribed in Clause 2 Article 8 of this
Law is entitled to acquire ownership of such houses as prescribed in this Law.</div>
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<b>Article
5. Protection of homeownership</b></div>
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1. The
State recognizes and protects the homeownership of homeowners as prescribed in
this Law.</div>
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2. Any
houses under lawful ownership of organizations, households or individuals shall
not be nationalized. In case of vital necessity for national defense and
security purposes; socio-economic development for national or public benefits,
or state of war, state of emergency, or disaster response, the State shall
decide the purchase, commandeering, or demolition of housing under lawful
ownership of the organizations, households, or individuals, then the State must
pay compensation and carry out policies on relocation to homeowners as
prescribed.</div>
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<b>Article
6. Prohibited acts </b></div>
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1.
Infringing the homeownership of the State, organizations, households or
individuals.</div>
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2.
Obstructing the fulfillment of state management of housing, exercise of rights
and fulfillment of obligations of the organization, household, or individual in
terms of the homeownership, use of housing and housing-related transactions.</div>
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3.
Introducing policies on residential construction projects or residential
construction projects in contravention of approved residential construction
planning, residential development planning.</div>
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4.
Building houses on the pieces of land other than residential land; build houses
in contravention of standards for design standards, housing area standards
applied to each type of houses as prescribed. Applying the incorrect
calculation of floor area prescribed in law on housing sale or specified in the
lease purchase agreement.</div>
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5.
Illegal appropriation of housing areas; encroaching upon the space and
facilities under common areas or ownership of other owners in any shape or
form; arbitrarily change the bearing structure or change the design of private
areas in the apartment building.</div>
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6. Using
the common areas and facilities under joint ownership or joint use for private
purposes; use common areas or the areas for service provision in a mixed-use
building for improper purposes against the approval of residential construction
project or the approved project, unless such area is permitted to change
purposes by a competent agency.</div>
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7. Using
mobilized capital or advance payments for housing development for improper
purposes.</div>
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8. The
investor in a residential construction project authorizing or assigning the
parties involved in investment cooperation, joint venture, association, capital
contribution or other organizations, individuals to conclude agreements on
housing lease, lease purchase, sale, deposit agreements on housing-related
transactions or agreement on trading of land use rights in projects.</div>
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9.
Making transactions in housing sale or transfer of housing sale agreement,
housing lease, lease purchase, gifting, exchange, inheritance, mortgage, capital
contribution, lending, and permission for stay or authorization for housing
management not in accordance with this Law.</div>
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10.
Renovating, expanding, demolishing the houses under agreements on housing
lease, lease purchase, lending, permission for stay, or authorization of
housing management without the consent of the homeowner.</div>
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11.
Using the apartments not for residential purposes; using the area for business
purposes in the apartment building under approved project for trading flammable
materials, explosives, providing services causing environmental pollution,
noise or negative effects on the lives of households and individuals in the
apartment building as prescribed in regulations of the Government.</div>
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12.
Using the separate houses for trading flammable materials, explosives,
providing services causing environmental pollution, noise or other operations
or negative effects on the lives of households and individuals in the apartment
building as prescribed in regulations of law on requirements for business.</div>
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13.
Providing information about housing inaccurately, untruthfully, inconfomably
with regulations or requests of the competent agencies; destroy or falsify
information in the database of housing managed by the competent agencies.</div>
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<b>Chapter
II</b></div>
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<b>HOMEOWNERSHIP</b></div>
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<b>Article
7. Entities eligible for the homeownership in Vietnam</b></div>
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1.
Vietnamese organizations, households or individuals (hereinafter referred to as
Vietnamese entities).</div>
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2.
Overseas Vietnamese.</div>
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3.
Foreign organizations and individuals (hereinafter referred to as foreign
entities) prescribed in Clause 1 Article 159 of this Law.</div>
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<b>Article
8. Entities eligible for the homeownership recognition</b></div>
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1.
Vietnamese entities; overseas Vietnamese permitted to enter Vietnam; foreign
entities prescribed in Article 160 in this Law.</div>
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2.
Entities having legitimate housing through following transactions:</div>
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a)
Vietnamese entities who invest in housing construction, purchase, enter into
lease purchase agreements, receive gifts, receive inheritance, receive capital
contribution, exchange houses, or make other transactions prescribed in
regulations of law .</div>
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b)
Overseas Vietnamese who enter into agreements on commercial housing purchase,
lease purchase with enterprises or cooperatives conducting real estate trading
(hereinafter referred to as real estate enterprise); agreements on housing
purchase, gifting, exchange, inheritance with households or individuals;
agreements on residential land transfer in the project on commercial housing
construction which is permitted to divide the piece of land into smaller
lots/plots for sales as prescribed.</div>
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c)
Foreign entities who enter into agreements as prescribed in Clause 2 Article
159 of this Law.</div>
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<b>Article
9. Procedures for homeownership recognition</b></div>
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1. If
any organization, household, or individual is eligible for homeownership and
has legitimate housing prescribed in Article 8 in this Law, the house shall be
granted the Certificate of land use right, homeownership and property on land
(hereinafter referred to as the Certificate). The house which is granted the
Certificate must be an existing house.</div>
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2.
Procedures for issuance of the Certificate to the homeowner shall comply with
regulations of law on land.</div>
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With
respect to the fixed-term agreements on housing ownership prescribed in Clause
1 Article 123 in this Law, the buyer shall be granted the Certificate within
the term of the agreement; when the contractual term of the agreement expires,
the homeownership shall be retransferred to the initial homeowner; the issuance
or expiration of the Certificate shall comply with regulations of the
Government.</div>
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3. The
competent agency in charge of issuance of the Certificate must specify housing
type and housing class in the Certificate as prescribed in this Law and law on
construction; specify floor area and usable area regarding the apartment
building; specify the name of the residential construction project approved by
the competent agency regarding the housing in such project.</div>
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4. The
Certificate of any house in the residential construction projects for lease
purchase or sale purposes shall not be granted to the investor but it shall be
granted to the lessees or the buyers, unless the investor wishes to be granted
the Certificate pertaining to the house which is not under any agreement on
lease purchase or sale; if the investor builds houses for lease, such houses
shall be granted the Certificate.</div>
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5. In
case the household or the individual has a multi-storey house whose each story
has at least 2 apartments satisfying requirements prescribed in Clause 2
Article 46 in this Law, the competent agency shall grant the Certificate to
every apartment in such house.</div>
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<b>Article
10. Rights of homeowners and occupiers</b></div>
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1. If
the homeowner is a Vietnamese entity or an oversea Vietnamese, he/she shall
have rights to:</div>
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a) Enjoy
inalienable rights to his/her lawful housing; </div>
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b) Use
the house for residential purposes and other purposes not prohibited by
regulations of law.</div>
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c)
Obtain the Certificate of the house(s) under their lawful homeownership as
prescribed in this Law and law on land;</div>
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d) Sell
housing or transfer the agreement on housing purchase, lease , lease and
purchase, gifting, exchange, inheritance, mortgage, capital contribution,
lending, permission for stay, or authorize housing management ; if the
agreement on housing gifting or inheritance is concluded with an entity
ineligible for the homeownership in Vietnam, such entity is only entitled to
the value of the house;</div>
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dd)
Share the public utilities in that residential area as prescribed in this Law
and relevant regulations of law.</div>
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The
owner of an apartment building has the right to ownership and enjoyment of the
common areas and infrastructural works of such apartment building, exclusive of
buildings for business or transfer to the State as prescribed, and the
agreement on housing sale or lease purchase;</div>
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e)
Maintain, renovate, demolish, or rebuild his/her house as prescribed in this
Law and law on construction.</div>
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g)
Receive the compensation as prescribed in regulations of law or payment
according to fair market price when their house is demolished, imposed
compulsory purchase order, or commandeered by the State for national defense
and security purposes; for socio-economic development purposes, or in the state
of war, state of emergency, or disaster situations;</div>
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h) File
complaints, denunciation, or lawsuits over violations against their lawful
ownership and other violations against law on housing.</div>
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2. If
for a person has a fixed-term homeownership as prescribed in Clause 1 Article
123 in this Law, he/she may exercise the rights prescribed in Clause 1 of this
Article over the homeownership period, unless otherwise agreed among the
parties; when the contractual term expires, the house which is under management
of the homeowner must be returned to the initial homeowner.</div>
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3. If
the homeowner is a foreign organization or individual, he/she shall have the
rights prescribed in Article 161 of this Law.</div>
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4. Any
occupier other than the homeowner may exercise rights to manage or use the
house as agreed with the homeowner.</div>
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<b>Article
11. Obligations of homeowners and occupiers</b></div>
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1. If
the homeowner is a Vietnamese entity or an oversea Vietnamese, he/she shall
have rights to:</div>
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a) Use
the house for proper purposes as prescribed; compile and store documents on
their house;</div>
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b)
Comply with regulations on fire safety, hygiene, environment, social safety and
order as prescribed;</div>
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c)
Comply with regulations on housing sale or transfer of agreements on housing
sale, housing lease, lease purchase, gifting, exchange, inheritance, mortgage,
capital contribution, lending, permission for stay, or authorization of housing
management; and comply with the Law on marriage and family when the house which
is matrimonial property is transacted.</div>
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d)
Comply with regulations of law and do not cause damages to benefits of the
State, public, or lawful rights and interests of other households or
individuals when their house is maintained, renovated, demolished, or rebuilt;
if the homeowner is eligible for fix-term homeownership prescribed in Clause 1
Article 123 in this Law, the house shall be renovated or demolished under the
agreement between contracting parties;</div>
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dd)
Purchase insurance against fire pertaining to the house subject to insurance
against fire as prescribed in law on fire safety and law on insurance business;</div>
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e)
Implement effective decisions on actions against violations, disputes,
complaints, or denunciation of housing, housing compensation, relocation, or
demolishment made by the competent agency when the State withdraws their land,
conducts land clearance, imposes compulsory purchase orders;</div>
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g)
Enable related entities and competent persons to carry out the inspection,
observation, or maintenance of equipment systems, technical infrastructure, or
common areas;</div>
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h)
Fulfill financial obligations to the State when their homeownership is
recognized, their transactions are conducted and over the period in which the
house is used as prescribed.</div>
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2. If
the homeowner is a foreign entity, except for obligations prescribed in Clause
1 of this Article, he/she must fulfill obligations prescribed in Clause 2
Article 162 in this Law.</div>
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3. The
occupier other than the homeowner is required to fulfill the obligations to
manage or use the house under the agreement with the homeowner and as
prescribed in this Law.</div>
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<b>Article
12. Time of transfer of the homeownership </b></div>
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1. With
respect to any agreement on housing sale not prescribed in Clause 3 of this
Article and any agreement on housing lease purchase, the homeownership shall be
transferred from the date on which the buyer or the lessee pays off the total
amount and receives the house, unless otherwise agreed.</div>
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2. With
respect to any agreement on housing capital contribution, gifting, or exchange,
the homeownership shall be transferred from the date on which the beneficiary
of that agreement receives the house.</div>
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3. With
respect to any agreement on housing sale concluded between the investor and the
buyer, the homeownership shall be transferred from the date on which the buyer
receives the house or from the date on which the buyer payoffs the total amount
to the investor. With respect to any agreement on commercial housing concluded
with the real estate enterprises, the homeownership shall be transferred in
accordance with law on real estate trading.</div>
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4. With
respect to housing inheritance, the homeownership shall be transferred in
accordance with law on inheritance. </div>
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5. The
housing-related transactions prescribed in Clause 1, 2 and 3 of this Article
shall comply with requirements pertaining to housing-related transactions and
the agreement must take effect as prescribed in this Law.</div>
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<b>Chapter
III</b></div>
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<b>HOUSING DEVELOPMENT</b></div>
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<b>Section
1. General provisions of housing development </b></div>
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<b>Article
13. Policies on housing development</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State shall provide residential land resources by granting approval for
land-use planning, urban planning, particular area planning, or rural area
construction planning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
State shall issue policies on planning, land, finance, credit, science and
technology application, new building materials to invest in renovation or
reconstruction of apartment buildings which are seriously damaged, in danger of
collapse, or unsafe for the occupiers, and encourage organizations, households
or individuals to develop housing for lease, lease purchase, or sale according
to market mechanism.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
State shall issue policies on tax exemption and reduction, exemption and
reduction in land levies, land rents, long-term credit with preferential
interest rate, other financial incentives and grant from capital resources of
the State to carry out incentive policies on social housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
State shall formulate policies on research and issuance of typical designs
regarding every type of housing in conformity with every area, region;
incentive policies on energy-saving housing development.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
People’s Committees of provinces or central-affiliated cities (hereinafter
referred to as provinces) and investors in commercial housing projects shall
reserve residential land for social housing construction as prescribed in law
on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
14. Requirements pertaining to housing development</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Conform to housing demands of multiple entities and socio-economic conditions
of the country, each local government, each area or region in every period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Conform to Strategy for national housing development, construction planning,
land-use planning and local housing development planning in every period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Comply with regulations of law on housing; standards and quality of
construction; conform to requirements pertaining to prevention of fire and
explosion and response; satisfy requirements regarding architecture, landscape,
hygiene, environment and safety during the construction progress and response
to disaster and climate changes; save energy and land resources.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. With
respect to urban areas, the housing development shall conform to specific
construction planning and the project. The residential construction project
must satisfy requirements prescribed in Clause 1, 2 and 3 of this Article to
ensure the allocation of population and gentrification. In special class, class
1, and class 2 urban areas, it is essential to develop apartment buildings and
housing for lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. With
respect to rural, mountainous, border, or island areas, the housing development
shall conform to rural population planning, new countryside planning, custom of
every ethnic group, natural conditions of every region; in order to eliminate
gradually shifting cultivation, nomadic, ensuring sustainable rural
development; encourage housing development projects, multi-storey housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. Local housing development programs and plans</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
According to the Strategy to develop national housing, master plans for
socio-economic development, land-use planning, urban planning, particular area
planning, local planning for rural development approved, the People’s Committee
of the province shall formulate programs for local housing development
including urban areas and rural areas for 5-year period and 10-year period or
longer, then they shall request that program to the People’s Councils of
provinces to approve as prescribed in Article 169 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
According to the programs for local housing development approved as prescribed
in Clause 1 of this Article, the People’s Committee of the province shall file
and approve the annual or 5-year plan for housing development in the administrative
divisions, including plans for commercial housing, social housing, official
residence, housing subject to relocation, housing of household or individual,
in which the plan for social housing development for lease must be clarified.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
16. Determination of land resources for housing development</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
the urban planning, rural construction planning, planning for economic zone,
industrial zone, processing and exporting zone, or hi-tech zone (hereinafter
referred to as industrial zone), construction planning for higher education
institutions, vocational training institutions, except for science research
institutes, local public ethnic boarding schools (hereinafter referred to as
research and training areas) are formulated and approved, the competent agency
in charge of planning approval shall determine the area of residential land in
the planning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
the special class, class 1, class 2, or class 3 urban areas, the investors in
commercial housing projects shall reserve a portion of residential land in the
project whose infrastructure systems are constructed to build social housing as
prescribed in regulations of the Government. In the remaining urban areas, the
People’s Committee of the province shall reserve a portion of residential land
in the project whose infrastructure systems are constructed to build social
housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17. Forms of housing development and residential construction projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Forms
of housing development include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Development of housing in projects;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Development of housing of households or individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Residential construction projects prescribed in this Law include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Projects for building or renovating an independent housing or housing estate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Projects for building residential area synchronized with technical and social
infrastructure in the rural areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Projects for building urban areas or projects using multi-purpose land which
have residential land plots;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Projects for building works for both residential and business purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
18. Types of housing development and project-based housing construction </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Types
of housing development include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Commercial housing development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Social housing development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Official residence development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Housing serving the relocation development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) Housing
of household or individual development.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Types
of project-based housing construction include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Development of housing invested by real estate enterprises for lease, lease
purchase, or sale;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Renovation and reconstruction of old housing areas and/or apartment buildings;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Development of housing serving the relocation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Development of state-owned housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
19. Requirements pertaining to residential construction projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Residential construction projects prescribed Clause 2 Article 17 of this Law
shall comply with regulations of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
residential construction project may only be formulated, approved and
implemented in the area which has the specific plan approved by the competent
agency and comply with requirements prescribed in Article 14 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
residential construction project and areas in the project must be named in
Vietnamese; in case the investor in a commercial housing project wishes to have
the project named in a foreign language, the full Vietnamese name shall be
written first, then the foreign name. The names of the project and areas in the
project must be permitted by the competent agency and they shall be used
throughout the period of construction and operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
investor in the residential construction project must completely finish the
approved project; in case the investor wishes to adjust the content of the
project including name, schedule, types of housing, total floor area, total
number of housing, rate of types of housing, and total investment regarding the
project invested by state capital, that adjustments must be decided by the
competent agency as prescribed in Article 170 of this Law before the
construction is commenced.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
People’s Committee of the province must determine the list of residential
construction projects in the administrative divisions including projects on
construction of commercial housing, social housing, official residence, housing
serving the relocation, then announce it on the website of them as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Number of projects; total number of housing and total floor area of housing
which is constructed annually in the residential construction projects in the
province;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Essential contents of every residential construction project in the
administrative divisions includes names, locations, scale, specific plans,
schedule, types of housing, investment objectives, total floor area, total
number of housing, forms of housing business and other related content
prescribed in law on real estate trading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
information about the projects prescribed in Point a and b of this Clause must
be disclosed over the progress of the projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
20. Requirements pertaining to residential architecture</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
residential architecture must conform to requirements pertaining to natural condition,
disaster response, scientific and technical standards, historical and cultural
traditions and specific planning for construction approved by the competent
agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
residential architecture in an urban area must meet requirements pertaining to
harmonious combination between renovation and new constructions, separate
housing and overall architecture of the urban area, or urban design and
regulations on management of urban architecture planning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
residential architecture in a rural area must meet requirements pertaining to
harmonious combination with natural landscape and custom, business condition of
households and individuals and ethnic groups in every region.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. PROJECT-BASED COMMERCIAL HOUSING DEVELOPMENT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
21. Investors in commercial housing projects must:</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Be
enterprises or cooperatives established and operated under Vietnamese
regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Have
sufficient legal capital as prescribed in law on real estate trading and have
deposited capital for every project as prescribed in law on investment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Be
licensed for real estate trading as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
22. Projects for commercial housing construction and investor selection</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Projects for commercial housing construction must be formulated, accessed,
approved and executed as prescribed in regulations of this Law and law on
construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
investors in projects for commercial housing construction shall be selected
through the following methods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Holding land auction prescribed in law on land;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Inviting bids for land-using projects;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Appointing investors who meet all requirements prescribed in Article 21 of this
Law or having lawful land use rights as prescribed in Clause 1 and Clause 4 of
Article 23 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
housing authorities of provinces shall report the selection of investors in the
projects for commercial housing construction to the People’s Committee of the
province for decision; in case the project is a large-scale projects and
relates to multiple provinces as prescribed in regulations of the Government,
the housing authority of each province shall report it to the competent agency
prescribed in Clause 2 Article 170 of this Law before selecting the investors.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23. Types of land use to conduct projects for commercial housing construction </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Building commercial housing on lawful residential land plots.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Building commercial housing for lease, lease purchase, or sale on land plots
allocated by the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Building commercial housing for lease on land plots leased out by the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Building commercial housing on land plots which are transferred as prescribed
in law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
24. Types of housing and standard areas of commercial housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
investor shall decide types of housing, standard areas of every commercial housing
provided that they conform to specific construction planning, standards of
residential construction and architecture, and the approval for residential
construction policies granted by the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Apartments must have a closed designed and floor areas conformable with
construction standards & regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Separate housing must be built in accordance with construction planning,
approved designs, and construction standards & regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25. Rights of investors in projects for commercial housing construction</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Request related agencies to follow procedures for formulation, assessment,
approval or implementation of the projects as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Enter
into agreements on housing lease, lease purchase or sale; mobilize capital,
collect payments from agreements on housing lease, lease purchase or sale as
prescribed in this Law, law on real estate trading and the signed agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Exercise rights of land users and trade in products of the projects as
prescribed in law on land and law on real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Transfer part or all of the project as prescribed in law on real estate
trading. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Manage; operate the technical infrastructure within the scope of the project in
conformity with the approval of residential housing projects granted by the
competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Request the competent agency to grant the Certificate of housing in the
projects prescribed in Article 9 of this Law and law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Benefit from incentive policies carried out by the State over the progress of
the project as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Exercise other rights as prescribed in regulations of this Law and relevant law
provisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. Obligations of investors in projects for commercial housing construction</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Exercise other rights as prescribed in regulations of this Law and relevant law
provisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Make
deposit to carry out the projects as prescribed in law on investment; pay
guarantee for housing transactions as prescribed in law on real estate trading;
ensure finance to carry out the projects as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Build
housing and technical and/or social infrastructural works according to the
specific planning and approval of residential housing policies granted by the
competent agency, satisfy standards of design, standard housing areas and rate
of progress of the approved projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Reserve the land plots used for technical infrastructure in the projects for
social housing as prescribed in law on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Announce the information prescribed in Point b Clause 5 Article 19 of this Law
on their websites and at the head offices of their project management board;
send reports on implementation of the projects periodically and at the end of
the progress of the projects as prescribed in law on housing and law on real
estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Fulfill all commitments in the agreements on project trading, transfer of
housing and related documents on housing transactions to clients; conduct
transactions in housing sale, lease, or lease purchase and trading in land use
rights as prescribed in law on real estate trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Apply
for the Certificates of housing which are granted to the buyers or the lessees
by the competent agency within 50 days, from the date on which the housing is
transferred to the buyers or the lessees pay off the contractual total amount,
unless the buyers or the lessees wish to apply for the Certificates themselves.
In case the housing is built for lease, the investors must file and store
documents on housing as prescribed in Article 76 and Article 77 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Provide warranty on housing as prescribed in this Law and law on construction;
fulfill financial obligations to the State as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. Abide
by effective decisions on actions against violations against regulations on
housing development, capital mobilization, advance payment of clients, housing
transactions and other transactions prescribed in this Article made by the
competent agencies </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10. Pay
compensation if the investor causes damage to clients or organizations,
households or individuals involved in housing construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3: OFFICIAL RESIDENCE DEVELOPMENT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
27: Official residences and plans for official residence development </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State shall allocate the budget, including central budget and local budget to
build official residences or to buy or rent commercial housing for official
residences. The official residences include central official residences and
local official residences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
official residences constructed or originated from commercial housing must
conform to the plans for official residence development prescribed in Clause 3
of this Article; ensuring the official residence users the safety condition of
work and convenience of living and traveling. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Plans
for official residence development shall follow procedures below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
central agencies shall determine their demands for official residences, then
send them to the Ministry of Construction for assessment and formulate the
plans for official residence development of the central agencies, then request
the Prime Minister for approval, except for cases prescribed in Point b of this
Clause;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
Ministry of National Defense and/or the Ministry of Public Security shall
determine the demands and formulate the plans for official residences of
entities prescribed in Point d Clause 1 Article 32 of this Law, then request
the Prime Minister for approval after receiving the suggestion of the Ministry
of Construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: justify;">
c) The People’s Committee of the province shall make and
approve the plans for official residence development in the plan for local
housing development as prescribed in Article 15 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
agencies making plans prescribed in Point a, b and c of this Clause must
clarify the demands for official residences including type of housing, floor
area; location and area for housing construction, area of commercial housing
used for official residences; capital resources and phasing of investment every
year and every 5 years; determine responsibility of relevant agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall provide guidance on construction, sale or lease of commercial housing
for official residences, eligible entities, requirements for official residence
lease and the management and use of official residences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
28. Projects for official residence construction and investor selection</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
project for official residence construction which includes new official
residences and purchase of commercial housing shall be filed, accessed,
approved and implemented as prescribed in this Law and law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Projects for official residence construction include: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Projects in which the investment is decided by the Prime Minister at the
request of the Ministry of Construction leased out to central agencies, except
for cases prescribed in Point b of this Clause;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Projects in which the investment is decided by the Ministry of National Defense
and/or the Ministry of Public Security, after being discussed with the Ministry
of Construction and approved by the Prime Minister leased out to entities
prescribed in Point d Clause 1 Article 32 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Projects in which the investment is decided by the People’s Committee of the
province and at the request of agency of province in charge of housing
allocated to entities subject to job rotation in local governments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Regarding
entities subject to job rotation in wards, districts, towns,
province-affiliated cities and equivalent (hereinafter referred to as district)
and entities prescribed in Point c, dd, e and g Clause 1 Article 32 of this
Law, the People’s Committee of the province shall decide the investment of the
project or authorize the People’s Committee of district to divide the
investment of the project.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
investor in a project for official residence construction shall be selected as
follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
Prime Minister shall select the investors in the project as prescribed in Point
a Clause 1 of this Article at the request of the Ministry of Construction;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
Minister of National Defense and/or shall select the investor in the project as
prescribed Point b Clause 2 of this Article;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
People’s Committee of the province shall select the investors in the project
prescribed in Point c Clause 1 of this Article at the request of the housing
authority of province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
29. Land used for official residence construction </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
area of land used for official residence construction shall be specifically
determined in the construction planning approved by the competent agency as
prescribed in Clause 1 Article 16 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding central official residences, the Ministry of Construction shall take
charge and cooperate with the People’s Committee of the province in
determination of area of land used for official residences in administrative
divisions, except for cases prescribed in Clause 3 of this Article. The
People’s Committee of the province shall allocate land plots for official
residence construction at the request of the Ministry of Construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Regarding official residence allocated to entities prescribed in Point d Clause
1 Article 32 of this Law, the Ministry of National Defense and/or the Ministry of
Public Security shall take charge and cooperate with the People’s Committee of
the province in determination of area of land used for official residence
construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Regarding local official residences, the People’s Committee of the province
shall allocate land plots for official residence construction when filing and
approving the planning prescribed in Clause 1 Article 16 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
State shall not collect land levies on land plots used for official residence
construction as prescribed this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30. Buying or renting commercial housing for official residences</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding any local government having commercial housing which is built under
projects and conformable with type of housing and space housing standards
prescribed in Article 31 of this Law, the competent agency prescribed in Clause
2 Article 38 of this Law may buy or rent that commercial housing for official
residences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
purchase of commercial housing for official residences must be made in project
and approved by the competent agency prescribed in Clause 2 Article 28 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
selling price of the commercial housing shall be decided by the person in
charge of investment decision refer to market selling prices of housing and
price appraisal of the appraising agency on the date on which the housing is
sold.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. In
cases there are not enough official residences for lease, the competent agency
prescribed in Clause 2 Article 28 of this Law shall decide to rent commercial
housing for official residences.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
capital shall be provided by the central budget for buying or renting
commercial housing for official residences which are allocated to entities of
central agencies, including housing of the Ministry of National Defense and/or
the Ministry of Public Security. The capital shall be provided by the local
budget for buying or renting commercial housing for official residences which
are allocated to entities of local agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31. Types of housing and housing area standards pertaining to official
residences</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
official residences include separate houses and apartments with different
housing area standards in conformity with every entity entitled to rent the
official residence.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
housing area standards pertaining to official residences shall be decided by
the Prime Minister and adjusted in conformity with every period at the request
of the Ministry of Construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32. Eligible entities and requirements for renting official residences</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
entities entitled to rent official residences include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Senior officials of the Communist Party and/or the State entitled to rent the
official residences over the duration in which they are on duty;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Officials and civil servants of bodies of the Communist Party, the State,
socio-political organizations who are not entitled to rent official residences
as prescribed in Point a of this Clause but they are subject to job rotation in
the central agencies and holding at least Deputy Minister positions or
equivalent; or subject to job rotation in the local agencies and holding at
least President of the People’s Committee of district or Director of Service
positions or equivalent;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Officials and civil servants of bodies of the Communist Party, the State,
socio-political organizations who are not entitled to rent official residences
as prescribed in Point b of this Clause but they are subject to job rotation in
communes of remote areas or severely disadvantaged areas, border or island
areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Officers or professional soldiers in People’s armed forces subject to job
rotation as required by national defense and security, except for entities
living in the barracks of the armed forces as prescribed in regulations of law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Teachers who are teaching in the rural areas, remote areas, severely
disadvantaged areas, border or island areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Doctors, health workers who are working in the rural areas, remote areas,
severely disadvantaged areas, border or island areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Scientists who are in charge of national science and technology projects
prescribed in the Law on science and technology.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Requirements for renting official residences:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
official residences are allocated to entities prescribed in Point a Clause 1 of
this Article as required by security;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
official residences shall be allocated to entities prescribed in Point b, c, d,
dd, e, and Clause 1 of this Article if they have not any house under their
ownership and have not purchased, rented or rented and purchased social housing
in the administrative divisions where they are working; or they have houses
under their ownership in the administrative divisions where they are working,
but their floor area per capita in the households is lower than the minimum
floor area regulated by the Government in every period and every area.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
33. Rules for determination of official residence rents</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. It is
required to calculate accurately and sufficiently essential expenditures on
management of operation and maintenance and management of the lease during the
lease term of the official residence.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
land levies on official residence construction and depreciation expenses on
capital invested in official residence construction or expenditures on buying
commercial housing for official residence shall not be included.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
official residence rents shall be decided and adjusted in every period by the
competent agency prescribed in Clause 2 Article 81 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. In
case renting commercial housing for official residences, the lessee shall pay
the rents which are lower than the commercial housing rents as prescribed in
regulations of the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34. Rights and obligations of lessees of official residences</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lessee of a official residence has rights to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Receive the official residence and equipment attached to the housing as agreed
in the housing lease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Use
the official residence as housing for them or their family over the duration in
which he/she is on duty; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Request the housing managing organization to repair promptly damages not caused
themselves;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Keep
concluding the agreement on official residence lease if the lease term expires
but he/she still satisfies requirements for renting official residences as
prescribed in this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Exercise other rights as prescribed in regulations of law and as specified in
the agreement on official residence lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessee of a official residence has obligations to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Use
the official residence for residential purposes and daily needs of them or
their families over the lease term;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Reserve the official residence and assets attached to; do not renovate, repair,
or demolish the official residence without the consent of the lessor; or comply
with regulations on management and use of apartment buildings if he/she lives
in an apartment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Do
not sublet, lend official residences, or authorize the management of official
residences;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Pay
the contractual rents and pay other living expenses as regulated by the service
provider;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Return the official residence to the State when he/she is not entitled to rent
the official residence, or does not wish to rent the official residence, or
commit violations subject to housing withdrawal as prescribed in this Law
within 90 days, from the date on which the notification of the agency in charge
of management of official residence is received.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Implement the enforcement of a decision on housing withdrawal issued by the
competent agency in case the housing is subject to withdrawal enforcement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Fulfill other obligations as prescribed in regulations of law and as specified
in the agreement on official residence lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4: DEVELOPMENT OF HOUSING SERVING THE RELOCATION </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
35. Rules for development of housing serving the relocation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Before implementing the plan for land withdrawal or land clearance to build
other constructions in a special, class 1, or class 2 urban area, the State
shall prepare housing sources according to project-based commercial housing or
social housing serving the relocation, except for cases prescribed in Clause 4
Article 36 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
the plan for land withdrawal or land clearance to build other constructions is
implemented in the area other than areas prescribed in Clause 1 of this
Article, but that area has project-based commercial housing or social housing
serving the relocation, the State shall use that housing to serve the
relocation; if that area has not any commercial housing or social housing, the
State shall invest in housing construction serving the relocation before
implementing the plan, except for cases prescribed in Clause 4 Article 36 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If
the plan for land withdrawal and land clearance is implemented to run projects
for commercial housing construction, but the people subject to the land
clearance wish to relocate on the same location, the investor must priorly
reserve commercial housing in that project to serve the relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If
the plan for land withdrawal and land clearance is implemented to run projects
for industrial park infrastructure but the people subject to the land clearance
wish to relocate, the investor must build housing serving the relocation in the
same area conformable with housing construction for workers working in
industrial parks or allocate other housing to them.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
investment in housing construction serving the relocation must conform to the
project; regarding rural areas, the projects for housing construction serving
the relocation must include the allocation of land resources to serve
production to the people subject to relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
housing serving the relocation must be equipped sufficient technical and social
infrastructure according to the approved specific construction planning, or
design documents and in accordance with Article 14 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
36. Arrangement for housing serving the relocation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Buying project-based commercial housing to lease, lease and sell, sell to the
people subject to relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Using
project-based social housing to lease, lease and sell, sell to the people
subject to relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
State directly invests in housing construction by government budget, government
bonds, Official Development Assistance, concessional loans from sponsors,
credit capital of the State or invests in housing construction serving the
relocation to lease, lease and sell, sell to the people subject to relocation
according to type of Build-Transfer contracts on the proper land as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
households or individuals shall be paid money to buy, rent, or rent and buy
commercial housing in the administrative divisions as housing serving the
relocation or allocated residential land plots by the State to build housing
themselves according to the approved planning. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
37. Land used for housing construction serving the relocation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
allocation of residential land serving the relocation must comply with Article
35 of this Law and regulations of law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
area of residential land serving the relocation shall be determined in the
construction planning approved by the competent agency as prescribed in Clause
1 Article 16 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
38. Projects for housing construction serving the relocation and investor
selection</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
project for housing construction serving the relocation shall be filed,
accessed, approved and implemented as prescribed in this Law and law on
construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
investor in housing construction project serving the relocation includes
professional project management board in the People’s Committee of the
province, Land development organization of province and real estate
enterprises; the investors shall be selected as prescribed in Clause 3 and
Clause of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Regarding the projects for housing construction serving the relocation using
capital resources or in the form prescribed in Clause 3 Article 36 of this Law,
the housing authority of province shall request the competent person to select
the investors.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Regarding projects for housing construction serving the relocation not subject
to Clause 3 Article 36 of this Law, the investors shall be selected as follows:
</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the housing is built to serve the relocation for special projects of national
significance, the Prime Minister shall decide whether to select the investors
or authorize the Minister of Construction to select the investors;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the housing is built to serve the relocation for projects not subject to Point
a of this Clause, the People’s Committee of the province shall select the
investors.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
39. Types of housing and housing area standards pertaining to housing serving
the relocation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding urban areas, the housing serving the relocation must meet the
requirements below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) It is
an apartment or separate house which is built in conformity with the specific
construction planning and the approved plan for local housing development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If it
is an apartment, it must be designed or constructed self-contained style and in
conformity with construction standards. When designing the housing serving the
relocation, the investor may allocate a portion of area to run business in
conformity with actual condition of every project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If it
is a separate house, it must be constructed according to the approved specific
construction planning or design; conform rules for housing architecture
prescribed in Article 20 of this Law and ensure the minimum land area as
prescribed in law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding rural areas, the housing serving the relocation must meet
requirements pertaining to floor area and auxiliary works attached to the
housing serving daily needs or production, rules for housing architecture
prescribed in Article 20 of this Law and minimum land area as prescribed in law
on land. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
40. Quality management of housing serving the relocation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
housing and constructions in the project are only granted the acceptance if
they meet requirements pertaining to construction design and standards. The
investor may not change the design of floor area and auxiliary works (if any)
to serve the relocation after the competent agency approving the plan for
relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
relocation is only implemented after the housing is granted acceptance as
prescribed in law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
following organizations or individuals shall be responsible for the quality of
the housing serving the relocation:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
investors in projects for housing construction serving the relocation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
competent agencies acquiring competence in signing the Build - Transfer
contract to build housing serving the relocation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
investors in projects for commercial housing or social housing construction
serving the relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
housing authority of province must provide guidance and inspect the quality
control of housing serving the relocation in the province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
41. Buying commercial housing and using social housing to serve the relocation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding the purchase of housing serving the relocation, the agency in charge
of relocation shall conclude the sale agreement or orders for commercial
housing sale with the investors </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the agency in charge of relocation concludes an agreement on housing sale
with the investor, the people subject to the relocation shall conclude
agreements on housing sale, lease, lease purchase with that agency;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the agency in charge of relocation concludes the order for housing sale
with the investor, the people subject to the relocation shall directly conclude
agreements on housing sale with the investor according to the order;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
investor in commercial housing project must request the competent agency to
grant Certificates to the buyers or the lessees prescribed in Point a and Point
b of this Clause, unless the buyers or the lessees wish to apply for the
Certificates themselves.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. With
regard to social housing serving the relocation, any entity subject to the
relocation shall enter into agreements on social housing lease, lease purchase,
or sale as prescribed in this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall provide guidance on construction, purchase or use of
commercial housing serving the relocation; types of housing and housing area
standards; entities or requirements for the relocation; procedures for housing
transfer and the management and use of housing serving the relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
5: DEVELOPMENT OF HOUSING OF HOUSEHOLDS AND INDIVIDUALS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
42. Requirements pertaining to development of housing of households and
individuals in rural areas</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. It is
required to conform to planning for building community groups, connect to the
technical infrastructure of residential areas and ensure the requirements
relating to hygiene and environment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
housing must be constructed or renovated in combination with the preservation
of architecture of traditional housing and in conformity with custom and
condition of each area or region. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
households and individuals are only entitled to build housing on their lawful
pieces of residential land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. With
regard to the construction of project-based housing, it must conform to the
approved specific planning of the project. With regard to any area which is
required the License for, the design documents must conform to the content of
the License for construction or the approved design documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
People’s Committee of the province shall consider providing a portion of or
entire funding from the budget to households and individuals preserving or
renovating housing in the area which is required preserve its artistic,
cultural, or historic value.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
43. Requirements pertaining to development of housing of households and
individuals in urban areas</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. It is
required to have lawful residential land use rights, have legitimate housing
and the housing is renovated or rebuilt as prescribed in law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any existing
housing must be constructed or renovated in conformity with the specific
planning for urban area construction and/or design. Any housing which is
granted the License for construction must be built in conformity with the
License for construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
construction of housing must connect to the technical infrastructure of
residential areas and ensure the requirements relating to hygiene, environment,
residential architecture and does not cause negative effects on other adjacent
constructions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
44. Land used for development of housing of households and individuals </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Residential land under lawful ownership of households and individuals, or
leased or lent from other households and individuals to build housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Residential land allocated by the State to build housing as prescribed in law
on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Residential land allocated as compensation by the State in case of land
withdrawal as prescribed in law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
45. Methods of developing housing of households and individuals </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
households and individuals in rural areas shall build housing under methods
below</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Build
housing themselves, or hire other organizations or individuals to build
housing, or enjoy the support for housing construction from other organizations
or individuals;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Cooperate together in housing construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
households or individual in urban areas shall build housing under methods below</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Build
housing themselves, or hire other organizations or individuals to build
housing, or enjoy the support for housing construction from other organizations
or individuals ;<</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Hire
the organizations or individuals qualifying for housing construction as
required by law on construction;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Cooperate in renovation and/or gentrification including housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
46. Requirements and quality of housing of households and individuals </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
housing must be built on the piece of land satisfying requirements pertaining
to the housing area standards as prescribed in law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
households or individuals in urban areas shall build or renovate housing as
prescribed in law on construction and take responsible for the housing quality.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the household or individual is permitted to build a multi-storey house whose
each storey has two self-contained apartments or above satisfying minimum floor
area standards, private areas and common areas in the apartment building as
prescribed in this Law, each apartment shall be recognized the homeownership.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
useful life of the separate housing shall be determined according to the level
of housing and actual condition of that housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If a
house is seriously damaged, in danger of collapse leading to unsafe condition
for the users, it must be demolished as prescribed in Section 4 Chapter VI of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47. Responsibility of households and individuals in the housing development</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Conform to procedures for renovation or construction of housing as prescribed
in law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Comply with regulations on hygiene and environment over the housing renovation
or construction progress.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Ensure the safety of people and assets of adjacent apartments over the housing
construction or renovation progress; if they cause damages, they must pay
compensation as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If
any household or individual invests in housing construction for lease, lease
purchase, or sale, they must also comply with regulations in Chapter VIII of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Fulfill other responsibility when they renovate or construct housing as
prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48. Cooperation of households and individuals in housing construction and
gentrification</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
households and individuals shall cooperate in housing construction and
gentrification including housing by the finance capacity, workforce, materials
and effort of member in the cooperate group.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. All
members in the cooperate group shall enter into agreements on method of capital
contribution, workforce, materials, duration of cooperation, rights and
obligations of the members and their commitment to perform the agreement. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IV</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>POLICIES ON SOCIAL HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1: GENERAL PROVISIONS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
49. Entities eligible for incentive policies on social housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
entities below satisfy requirements prescribed in Article 51 of this Law, they
shall be eligible for incentive policies on social housing:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
People with meritorious services to the Resolution prescribed in law on
preferential treatment for people with meritorious services to the Resolution;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Households living in poverty or near poverty in rural areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Households that are often affected by natural disasters or climate changes in
rural areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Individuals living in low income, poverty or near poverty in the urban areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Employees working in enterprises inside or outside the industrial zones; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Commissioned officers, professional and technical non-commissioned officers,
standing army, and workers in the agencies of People’s Police and People’s
Army;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Officials and civil servants prescribed in law on officials and civil servants;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Entities who have returned official residence as prescribed Clause 5 Article 81
of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Students of institutes, universities, colleges, vocational training
institutions; students of the public ethnic boarding schools using social
housing during their duration of study;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Households or individuals subject to land withdrawal and land clearance as
prescribed without any compensation in form of housing or residential land paid
by the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
50. Implementation of incentive policies on social housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Lease, lease and purchase, or sell the social housing to entities prescribed in
Clause 1, 4, 5, 6, 7, 8 and 10 Article 49 of this Law; or only lease the social
housing to entity prescribed in Clause 9 Article 49 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Support entities prescribed in Clause 1, 2 and 3 Article 49 of this Law in construction
or renovation of housing according to the target programs for housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Allocate residential land with reduction or exemption from land levies or gift
housing to the entities prescribed in Clause 1, 2 and 3 Article 49 of this Law
as prescribed in law on land or housing gifting.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Grant
preferential loans given by the State for entities prescribed in Clause 1, 4,
5, 6 and 7 Article 49 of this Law though social policy banks or credit
institutions appointed by the State to build or renovate their housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
51. Requirements for eligibility for incentive policies on social housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
entities eligible for the policies as prescribed in Clause 1 Article 50 of this
Law shall satisfy the requirements pertaining to housing, residence, and income
as follow:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) They
have not had any house under their homeownership, have not concluded any
agreements on social housing purchase, lease, or lease purchase, have not
benefited from any policy on housing or residential land support in any shape
or form at the places where they live, study, or have houses under their
homeownership, but the floor space per capita in the household is lower than
the minimum space standard regulated by the Government in every period and
every area; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) They
are required to register permanent residence in the province where the social
housing is located; if not, they are required to register temporary residence
in that province for at least one year, except for cases prescribed in Clause 9
Article 49 of this Law; <0</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) With
respect to entities prescribed in Clause 4, 5, 6 and 7 Article 49 of this Law,
they are required to be not subject to regular income tax as prescribed in law
on personal income tax; with respect to households living in poverty and near
poverty, they must be subject to the households living in poverty and near
poverty as prescribed in regulations of the Prime Minister. With respect to
entities prescribed in Clause 1, 8, 9 and 10 Article 49 of this Law, they are
not required to satisfy requirements pertaining to income as prescribed in this
Point.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
entities eligible for the policies as prescribed in Clause 2 and Clause 3
Article 50 of this Law must conform to approval for target programs for housing
granted by the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
entity eligible for the policies as prescribed in Clause 4 Article 50 of this
Law shall satisfy the requirements pertaining to housing, residence, and income
as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) They
have residential land without housing, or they have housing but it is damaged
or dilapidated;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) They
have registered permanent residence in the place where their residential land
or housing required construction or renovation is located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
52. Rules for the implementation of incentive policies on social housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
policy on social housing support must follow the rules below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) There
is a combination between the State, communities, relatives and beneficiaries of
the policies during the implementation of the policy;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
policy must be publicized and transparent, under close inspection of the
competent agency and communities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
policy only applies to entities meeting all requirements as prescribed;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) In
case an entity benefits from more than one policy, he/she shall only benefit
from the best policy; in case there are many entities meeting the same
requirements, the disabled or women shall be given priority;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) In
case a household has more than one entity benefiting from the policies, there
is only one policy applying to that household.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
People’s Committee of the province shall implement and inspect the policies on
social housing in the province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. POLICIES ON DEVELOPMENT AND MANAGEMENT OF SOCIAL HOUSING FOR LEASE, LEASE
PURCHASE, OR SALE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
53. Forms of social housing development </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State invests in social housing construction using government budget, national
bonds, bonds, Official Development Assistance, concessional loans given by the
sponsors, credit capital for development or invests in social housing
construction for lease or lease purchase according to the Build-Transfer
contracts on the proper land as prescribed. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
enterprises or cooperatives invest in social housing construction for lease,
lease purchase or sale; or buy or rent housing for their workers’ accommodation
though lease contracts and receive the State’s incentives prescribed in Clause
1 Article 58 and 59 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
households or individuals invest in social housing construction on their lawful
residential land for lease, lease purchase or sale and receive the State’s
incentives prescribed in Article 58 of this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
54. Requirements pertaining to projects for social housing construction</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Conform to requirements prescribed in Article 19 of this Law; regarding the
social housing construction which is not approved in the plans for housing
development, the People’s Committee of the province shall consult the People’s
Councils of province before granting the approval for the housing construction
project.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
People’s Committee of the province shall reserve a private area to set up a
project for social housing construction for lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. With
regard to a project for social housing construction which is not in the area
required to set up private project for social housing construction for lease
prescribed in Clause 2 of this Article, the investor shall reserve at least 20%
of area of social housing in the project for lease; the investor is eligible
for incentives for housing construction for lease as prescribed in Clause 1
Article 58 of this Law equivalent to such 20% of area and entitled to sell this
house to the lessees as prescribed in regulations on social housing sale after
5-year-lease term.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
projects for social housing construction must be managed their quality and
standard areas, rents, lease-purchase prices, selling prices, and the approval
of entities eligible for housing lease, lease purchase, or sale.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
55. Requirements regarding types of housing and housing area standards of
social housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. They
are apartment buildings or separate houses in conformity with the specific
planning for construction approved by the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. With
respect to separate houses, they must be designed and built according to
standards of construction and housing area standards of social housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. With
respect to apartment buildings, they must be designed and built in
self-contained style, and in conformity with standards of construction and
housing area standards of social housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
56. Land used for social housing construction </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
approving an planning for urban area construction, a planning for rural area
construction, or a planning for industrial zone and/or training research zone
construction, the People’s Committee in charge of planning approval shall
determine the area of pieces of land used for social housing construction. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
area of land and information about location used for social housing development
shall be announced on the website of the People’s Committee of the province and
the housing authority of province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Land
used for social housing development includes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Land
allocated by the State for housing construction for lease, lease purchase
and/or sale; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Land
leased by the State for housing construction for lease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
area of residential land in the projects for commercial housing construction
which is reserved for social housing as prescribed in Clause 2 Article 16 of
this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Lawful residential land of organizations, households and/or individuals used
for social housing construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
57. Investors in projects for commercial housing construction</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. With
respect to the social housing invested by capital resources prescribed in
Clause 1 Article 53 of this Law, the competent persons in charge of investment
approval shall select the investor(s) according to the report sent by the
Ministry of Construction regarding central investment-related capital or sent
by the housing authority of province regarding local investment-related
capital.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. With
respect to social housing not invested by capital resources prescribed in
Clause 1 Article 53 of this Law, the People’s Committee of the province shall
select the investor(s) according to the report sent by the housing authority of
province as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) With
respect to the social housing which is constructed on the piece of land
allocated or leased by the State, if there are more than one investors
registering for being the investor(s), they shall be selected through inviting
bids; if there is only one investor registering for being the investor, he/she
shall be appointed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) With
respect to the social housing which is constructed on the piece of land resaved
in a project for commercial housing construction as prescribed Clause 2 Article
16 of this Law, the investor in that project shall be appointed as the investor
in the project for social housing construction, unless the State allocates such
piece of land to other organization for social housing construction;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
case any enterprise or cooperative has lawful piece of land in conformity with
the planning for housing construction, meets all requirement for being the
investor and wishes to build social housing, such enterprise or cooperative
shall be assigned as the investor in the project for social housing
construction;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) In
case the social housing is constructed to provide accommodation for workers in
a industrial park, any enterprise providing infrastructure services,
manufacturing enterprise, or real estate enterprise shall be assigned as the
investor in the project by the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
household or individual is entitled to build social housing on their lawful
piece of residential land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
investor(s) prescribed in Clause 1, 2 and 3 of this Article shall be in charge
of social housing construction as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
58. Incentives for the investors in social housing projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
enterprise or cooperative investing in social housing construction for lease,
lease purchase and/or sale without using capital resources prescribed in Clause
1 Article 53 of this Law shall be provided with the incentives as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Exemption from land levies and/or land rents on the piece of land allocated or
leased for social housing construction by the State;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Exemption and/or reduction in VAT and/or corporate income tax in accordance
with regulations of law on taxation; or qualify for reduction in VAT and/or
corporate income tax regarding the social housing construction for lease much
more than the social housing construction for lease purchase or sale ;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Concessional loans granted by a bank for social policies or a credit
institution operating in Vietnam; preferential loans regarding the social
housing construction for lease with lower interest rate and longer terms in
loan agreement than the social housing construction for lease purchase or sale;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Qualify for entire or a portion of funding for technical infrastructure
construction within the scope of the project for social housing construction
provided by the People’s Committee of the province; or qualify for the entire
funding regarding the social housing construction for lease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Other preferential policies prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
household or individual investing in social housing construction for lease,
lease purchase or sale shall be provided with incentives prescribed in Clause 1
of this Article if they meet all requirements below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Their
housing is constructed in conformity with the construction planning approved by
the competent agency and enable connected to the infrastructure of a
residential area;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Their
housing meets all requirements regarding standards of construction and housing
area standards housing area standards of social housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Their
housing's selling price, rent, or lease purchase price is determined according
to the price bracket issued by the People’s Committee of the province where the
housing is located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
59. Incentives for organizations providing accommodation for their employees</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case an industrial enterprise or cooperative buys or rents housing to provide
accommodation for their employees without collecting the rents, or collecting
the rents but such rents are not larger than social housing rents charged/fixed
by the People’s Committee of the province, their expenditures on housing
purchase or rent shall be considered as proper cost and included in their
production costs when calculating corporate income tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case an industrial enterprise or cooperative builds housing to provide
accommodation for their employees without collecting the rents, or collecting
the rents but such rents are not larger than social housing rents issued by the
People’s Committee of the province, they shall be both eligible for the
incentives prescribed in Clause 1 Article 58 of this Law and their expenditures
on housing construction shall be included to the production costs when
calculating corporate income tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
60. Determination of the rents and lease purchase prices of social housing
invested by the State</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
rents or lease purchase prices of the social housing invested by the State
using capital resources prescribed in Clause 1 Article 53 of this Law shall be
determined as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding the housing under lease agreements, the rents shall comprise
expenditures on housing maintenance; capital recovery costs for at least
20-year payback period, from the day on which the lease agreement is signed;
regarding the housing leased out to students, the rents shall only comprise
expenditures on administration and maintenance, exclusive of the capital
recovery costs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding the housing under lease purchase agreement, the lease purchase prices
shall comprise the capital recovery costs for at least 5-year payback period,
from the day on which the lease purchase agreement is signed;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
land levies and/or land rents on the piece of land used for social housing
construction shall be exempted;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
competent agency prescribed in Clause 2 Article 81 of this Law shall promulgate
the rents and lease purchase prices of social housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
61. Determination of the rents and lease purchase prices of social housing not
invested by the State</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Regarding
the social housing which is constructed not using capital resources prescribed
in Clause 1 Article 53 of this Law, their rents, lease purchase prices, or
selling prices shall be determined as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
rents shall comprise the expenditures on housing maintenance; capital recovery
cost, interests (if any), or profit quotas prescribed in regulations of the
Government, exclusive of incentives provided by the State prescribed in Clause
1 Article 58 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
rents or lease purchase prices shall be determined as prescribed in Point a of
this Clause, exclusive of expenditures on housing maintenance paid by the
lessees as prescribed in Clause 1 Article 108 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
selling prices shall be determined by the investor to cover the expenses, loan
interest (if any), and generate profits within the limits prescribed in
regulations of the Government, exclusive of incentives provided by the State as
prescribed Clause 1 Article 58 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
investor shall build the social housing, then request the People’s Committee of
the province where the social housing is located to carry out the appraisal of
housing rents, lease purchase prices, or selling prices to before they are
announced.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding the social housing constructed by households or individuals, the
investor shall determined the rents, lease purchase prices, or selling prices
themselves in accordance with Point c Clause 2 Article 58 of this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
62. Rules for social housing lease, lease purchase or sale</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
social housing lease, lease purchase or sale must comply with regulations of
this Law, each entity prescribed in Clause 1 Article 50 of this Law may not
rent, rent and buy, or buy more than one social house concurrently; the
students of public ethnic boarding schools shall be exempted from housing rents
and service charges during their duration of study.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
term of a social housing lease agreement is at least 05 years; the minimum term
for lease purchase payment for social housing is 05 years from the date on
which the lease purchase agreement is signed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lessee under an agreement on social housing lease or lease purchase may not
sell, sublet, or lend that house during the term of the agreement; if he/she no
longer wishes to rent, or rent and buy that house, the agreement shall be
terminated and that house shall be returned.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
buyer under the agreement on social housing lease purchase or sale may not
resell the house within at least 05 years, from the date on which the total
amount is paid off, except for the management unit of that social housing or
entities entitled to buy that social housing if the management unit does not
buy the house at the selling price of the same social housing in the same
location, at the same time. Income from this transaction is exempted from
personal income tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. After
05 years from the date on which the total housing amount is paid off and the
Certificate is granted, the buyer may resell their house according to market
mechanism provided that they have paid land levies as prescribed in regulations
of the Government and income tax as prescribed in law on taxation as required;
if they resell to the entities entitled to buy social housing as prescribed of
this Law, the maximum selling price must equal the selling price of the same
social housing in the same location, the same selling time and that housing is
exempted from personal income tax.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
buyer or the lessee who is subject to the relocation may resell the house(s)
according to market mechanism after they have paid off the total amount and
have granted the Certificate provided that they have paid land levies as
prescribed in regulations of the Government and income tax as prescribed in law
on taxation as required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Any
transactions in social housing lease, lease purchase, or sale do not comply
with regulations of this Law, the agreement on housing lease, lease purchase,
or sale shall be invalidated and the lessee or the buyer must return the house
to the agency in charge of social housing; if they do not return the house, the
People’s Committee of the province where the house is located shall enforce the
withdrawal of that house. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
housing rents or prices shall comply with regulations of law on civil; the
lease purchase prices of social housing shall comply with Article 135 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
63. Social housing sale, lease or lease purchase </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
investor in the project for social housing construction may decide whether to
sell, or lease and sell off-the-plan housing or sell existing housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
transactions in sale or lease purchase of off-the-plan social housing must meet
requirements below: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) There
are dossiers on residential construction project; there are approved housing
technical design and license for construction if applicable;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
the residential area for sale or lease purchase, the foundation of the house
has been completed as prescribed in law on construction, the system of roads,
water supply and drainage, electricity has been completed in conformity with
the approved specific planning for construction, design documents and rate of
progress; the mortgage on the house (if any) has been paid off, unless
otherwise agreed by the buyer/lessee and the lender;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
housing authority of province has issued the notification of housing
conformable to sale, except for social housing invested by the State using
capital resources prescribed in Clause 1 Article 53 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
transactions in lease, sale or lease purchase of existing social housing must
meet requirements below: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
the residential area for lease, lease purchase, or sale, the technical and
social infrastructure has been completed in conformity with the approved
specific planning for construction, design documents and rate of progress; the
mortgage on the house (if any) has been paid off, unless otherwise agreed by
the buyer/lessee and the lender;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
housing authority of province has issued the notification of housing
conformable to sale, lease, or lease purchase, except for social housing
invested by the State using capital resources prescribed in Clause 1 Article 53
of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
housing satisfies requirements prescribed in Point b and Point c Clause 1
Article 118 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
invest may not conclude any agreement on off-the-plan social housing lease;
regarding the housing satisfying requirements prescribed in Point a and Point b
Clause 2 of this Article, the investor may only conclude an agreement on
deposit and collect the lease deposit for not exceeding 12 months of
provisional housing rents; the agreement on deposit must comply with
requirements pertaining to entities and social housing lease as prescribed in
this Law. If the house satisfies all requirements as prescribed in Clause 3 of
this Article, the investor is entitled to conclude the agreement on housing lease
with the contractual party of the agreement on deposit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
advance paid by the social housing buyer prescribed in this Article shall
conform to agreement on housing sale, approved floor space completed of the
residential building and rate of progress provided that the total amount of
advance paid by the buyer does not exceed 70% of the house's value which is
determined before it is transferred and does not exceed 95% of the house’s
value before the buyer is granted the Certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
Government shall provide guidance on proven documents on entities and
requirements for benefiting from policies on social housing; building or buying
commercial housing for using social housing; type of housing and social housing
area standards; the tax reduction and loan capital incentives given to social
housing for lease; the lease, lease purchase, sale and management of social
housing,</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
64. Management and use of social housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. With
respect to social housing invested by capital resources prescribed in Clause 1
Article 53 of this Law; if there is only one housing-managing organization, it
shall be appointed by the agency in charge of social housing; if there is more
than one organization registering, the housing-managing organization shall be
selected through the inviting bids.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding social housing built not by capital resources prescribed in Clause 1
Article 53 of this Law, the management of housing shall be carried out as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) With
respect to social housing for lease, the investor shall manage themselves, or
hire or entrust a housing-managing organization as prescribed in this Law to
the management of that house;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) With
respect to social housing for lease purchase, the investor shall manage the
house as prescribed in Point a of this Clause; after the lessee has paid off
the total amount to the investor, the housing shall be managed as prescribed in
Point c of this Clause;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) With
respect to social housing for sale, the buyer shall manage the house themselves
regarding separate housing; or comply with regulations on management of
apartment buildings as prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
management of housing shall be provided preferential treatment similarly to
public services.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
social housing-managing organization is entitled to provide other services not
banned from regulations of law in the social housing area in order to reduce
the fees of housing management service.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. POLICIES ON SOCIAL HOUSING APPLIED TO HOUSEHOLDS OR INDIVIDUALS BUILDING OR
RENOVATING THEIR HOUSING </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
65. Policies on social housing applied to households or individuals building or
renovating their housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State shall support households or individuals prescribed in Clause 1, 2 and 3
Article 49 of this Law in housing construction, renovation, or repair according
to the target programs for housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Policies on housing support applicable to entities prescribed in Clause 1 of
this Article shall be carried out as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Support in a portion of capital provided by government budget;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Support in preferential loans provided by banks for social policies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Support in infrastructure construction in the residential areas of rural areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Support in residential land allocation with land levy exemption or reduction as
prescribed in law on land applicable to entities having no residential land;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Support in housing gifting applicable to entities who are unable to renovate or
repair the house although they have received support as prescribed in Point a
and Point b of this Clause.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
State shall support households or individuals prescribed in Clause 1, 4, 5, 6
and 7 Article 49 of this Law in housing construction, renovation, or repair
according to preferential loans granted by banks for social policies, credit
institutions which are appointed by the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
66. Implementation of policies on housing support applied to households or
individuals building or renovating their housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
households or individuals build, renovate, or repair housing themselves.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
State shall build or renovate housing applicable to the disabled, the solitary
who is unable to build or renovate housing themselves. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
V</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>FINANCE FOR HOUSING DEVELOPMENT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
67. Capital resources for housing development </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Capital of organizations, households or individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Loans
granted by banks for social policies, credit institutions, or financial
institutions running businesses in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
advance payment of housing sale, lease purchase, or lease as prescribed in this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Capital resources mobilized by capital contribution, investment cooperation,
business cooperation, joint business, association of organizations or
individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Capital granted by the State, including central capital and local capital,
which is granted to support beneficiaries of social policies in housing
according to the target programs for housing and social housing construction
for lease or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Foreign-related capital and other lawful capital resources.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
68. Rules for capital mobilization for housing development </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
method of capital mobilization must comply with each type of housing as
prescribed in this Law. Any capital source is mobilized not in accordance with
requirements pertaining to type of housing as prescribed in law on housing
shall be invalidated. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
organization or individual must satisfy requirements pertaining to capital
mobilization as prescribed in law on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Ensure publicity and transparency; protect lawful rights and interests of
organizations or individuals invested in housing development.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
organization or individual must use that capital for proper purposes, and may
not use it for other projects or improper purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
capital invested in housing development and implementation of policies on
social housing shall be managed as prescribed in this Law, relevant law
provisions and agreement of contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
Government shall provide guidance on capital mobilization, content,
requirements, and methods of capital mobilization for housing development.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
69. Capital resources for commercial housing development </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Capital resources under ownership of the investor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Capital resources mobilized through methods of capital contribution, investment
cooperation, business cooperation, joint business, association of organizations
or individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
advance payment according to agreements on off-the-plan housing sale, lease, or
lease purchase. 4. Loans granted by credit institutions, or financial
institutions running businesses in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b> Article
70. Capital resources for implementation of policies on social housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Capital of investors or capital mobilized through methods of capital
contribution, investment cooperation, business cooperation, joint business,
association of organizations or individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Capital
of beneficiaries of policies on social housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Investment capital of the State prescribed in Clause 1 Article 53 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Capital provided directly to beneficiaries of policies on social housing by the
State; capital provided through concessional loans by bank for social policies
or the credit institutions which are appointed by the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Capital from Funds and other lawful capital resources.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
71. Capital resources for official residence development </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Government budget capital includes central budget and local budget.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Other
capital resources as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
72. Capital resources for housing development serving the relocation</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Capital of investors or capital resources mobilized through capital
contribution, investment cooperation, business cooperation, joint business,
association of organizations or individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Investment capital of the State prescribed in Clause 3 Article 36 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Capital from Land development funds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Capital from compensation for relocation when the land clearance is conducted
as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Capital mobilized from other lawful capital resources.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
73. Capital resources for development of housing of households or individuals </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Capital of households or individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Cooperated capital between households and individuals; capital from support of
relatives and community.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Loans
granted by credit institutions, or financial institutions running businesses in
Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Capital provided for beneficiaries of policies on housing support prescribed in
Article 65 of this Law by the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Other
lawful capital resources.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
74. Preferential loans granted by banks for social policies for social housing
development </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State shall grant preferential loans with low interests and long term through
funding provided for banks for social policies in order to implement the target
programs for housing and social housing construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
bank for social policies may mobilize saving deposits from domestic households
and individuals, who wish to buy, rent and buy social housing, then grant loans
with preferential interests and long term after a certain period in which the
saving accounts are deposited.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
bank for social policies must manage and use the capital resources for proper
purposes as prescribed in Clause 1 and Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Ministry of Construction and the Ministry of Labor, War Invalids and Social
Affairs are responsible for management of capital resources and use of capital
resources as prescribed in Clause 1 and Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="bookmark6"><b>Chapter VI</b></a></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>MANAGEMENT AND USE OF HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. GENERAL MANAGEMENT AND USE OF HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
75. Content of management and use of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Compiling, archiving and management of documents on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Home
insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Management and use of housing possessing art, culture and/or history value.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Management and use of state-owned housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Housing warranty, maintenance, renovation, or demolition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
76. Dossiers on housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner, or the occupiers if it is unable to determine the homeowner, or the
agency in charge of state-owned housing, shall compile and store the dossiers
on housing as prescribed in Clause 2 of this Article and Article 77 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
dossier on housing shall include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Regarding housing in rural and urban areas occupying before July 1, 2006, the
dossier shall include the proven documents on lawful housing or declarations
about housing as prescribed in law on housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Regarding housing in urban areas occupying from July 1, 2006, the dossier on
housing shall include proven documents on lawful housing; documents on
consulting organizations, construction organizations, design drawings, floor
plan, site plan, as-built dossiers prescribed in law on construction (if any);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Regarding housing in rural areas occupying before July 1, 2006, the housing
dossiers shall include documents on lawful housing and floor plan, site plan
(if any);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Regarding projected-base housing construction, the dossier shall include
documents on residential construction project and as-built dossiers as
prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
77. Archiving and management of documents on housing.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Responsibility of organizations or individuals for archiving of housing
dossier:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
homeowner, or occupiers incase it is unable to determine the homeowner or
management unit of state-owned house management, shall be responsible for
archiving of housing dossier;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
housing authorities of districts shall archive housing dossiers of Vietnamese
households or individuals, overseas Vietnamese in the district;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
housing authorities of provinces shall archive housing dossiers of Vietnamese
organizations, foreign organizations, foreign individuals and projects for
housing construction in the province. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
granting the Certificate, the competent agency shall provide information about
housing prescribed in Clause 2 Article 76 of this Law to the housing authority
at the same level to compile the housing dossiers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
People’s Committee of the province shall promulgate regulations on cooperation
of information exchange in housing between the competent agency in charge of
Certificate issuance and the local housing authority in order to ensure the
unanimity of information about housing or residential land stated in the
housing dossier.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
78. Home insurance.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State encourages the homeowners to buy home insurance. With respect to any
house in the list of facilities in danger of the fire prescribed in law on fire
safety, its homeowner is required to buy compulsory fire and explosion
insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Forms, premium rates, and terms of home insurance shall comply with law on
insurance business and law on fire safety.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
79. Management and use of housing possessing art, culture and/or history value.</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
housing possessing art, culture and/or history value including old villas
regardless of forms of homeownership shall be determined as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Any
house which is ranked as a national or provincial cultural and historical
monument by the competent agency;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Any
house which is not subject to Point a of this Clause but it is in the list
approved by the People’s Committee of the province at the request of the
competent agency prescribed in Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
People’s Committee of the province shall set up a council including
representatives of agencies of the province in charge of architectures,
construction and/or culture, professional partnership and related scientists to
determine criteria and list of housing possessing art, cultural, and/or
historical value in the province for approval.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
management and use of housing prescribed in Clause 1 of this Article shall
comply with regulations of this Law and law on cultural heritage; regarding state-owned
houses, they must also comply with Section 2 of this Chapter.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Funding for management, maintenance, reservation, and/or renovation of housing
prescribed in Point a Clause 1 of this Article and state-owned houses allocated
by the government budget.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
With
respect to housing prescribed in Point b Clause 1 of this Article, except for
state-owned houses and according to condition of the province, the People’s
Committee of the province shall decide to provide a portion or entire funding
in order for the homeowner to manage, reserve, maintain or renovate that
houses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. MANAGEMENT AND USE OF STATE-OWNED HOUSES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
80. Types of state-owned houses</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Official residences which are constructed by the State, or bought by government
budget, or established under ownership of the State as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Houses subject to the relocation which are invested by the State using the
capital resources prescribed in Clause 3 Article 36 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Social houses which are invested by the State using the capital resources
prescribed in Clause 1 Article 53 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Old
houses which are invested by government budget or government budget-related
capital or established under ownership of the State and leased out to
households or individuals as prescribed in law on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
81. Management and use of state-owned housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
state-owned houses must be used for proper purposes, efficiently, avoid losses
and waste; the housing sale, lease, lease purchase and/or withdrawal and
management or use of state-owned housing must comply with regulations of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
following agencies shall be the representatives of the homeowners and in charge
of management of state-owned houses:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
Ministry of Construction shall manage official residences and/or social housing
which are invested by central budget; the Ministry of National Defense and/or
the Ministry of Public Security shall manage the housing invested by the
Ministry of National Defense and/or the Ministry of Public Security;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
People’s Committee of the province shall be in charge of the housing invested
by local budget and/or in the province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
management of state-owned housing shall be conducted by any enterprise or
cooperative in charge of housing management, and they shall enjoy preferential
treatment similarly to public services. The state-owned housing
managing-organization shall be selected by the competent agency prescribed in
Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
official residence is only used for lease, the social housing is only used for
lease, or lease purchase; in case the lessee no longer wishes to use or move to
other places without subject to demolition or reconstruction of other social
housing, the Ministry of Construction shall assess the conversion of form of
the housing and manage the housing lease or sale as prescribed in this Law,
then request the Prime Minister for approval.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Any
lessee of an official residence who is not entitled to rent official residence,
or move to another place, or commit violations against regulations on
management and use of housing leading to housing withdrawal shall return the
official resident to the State as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
aforesaid lessee is not subject to housing withdrawal due to violations against
regulations prescribed in Point a, e and h Clause 1 Article 84 of this Law and
has not had any house, the superior agency of the lessee shall cooperate with
the People’s Committee of the province in leasing, leasing and selling, or
selling social housing or allocating residential land to the lessee according
to actual condition after he/she returns the official residence.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
Government shall provide guidance on state-owned housing lease, lease purchase,
sale, exemption or reduction in housing rents, and management and use of
state-owned housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
82. Entities eligible for state-owned housing lease, lease purchase or sale</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Entities eligible for state-owned housing lease, lease purchase or sale:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
entity prescribed in Clause 1 Article 32 and Clause 9 Article 49 of this Law
may only enter into housing lease agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
entity prescribed in Clause 1, 4, 5, 6, 7, 8 and 10 Article 49 of this Law may
enter into social housing lease or lease purchase agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
entity prescribed in Clause 10 Article 49 of this Law may enter into housing
lease, or lease purchase for relocation if he/she has not entered into any
social housing lease or lease purchase agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
entity using old housing prescribed in Clause 4 Article 80 of this Law may
enter into housing lease or sale agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Requirements for state-owned housing lease, lease purchase or sale:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
entity entitled to rent official residence must meet requirements prescribed in
Clause 2 Article 32 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
entity entitled to enter into social housing lease or lease purchase agreement
must meet requirements prescribed in Clause 1 Article 51 of this Law; if he/she
is the entity prescribed in Clause 10 Article 49 of this Law, he/she also has
not been allocated housing or residential land subject to relocation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
entity entitled to enter into housing lease, lease purchase or sale agreement
for relocation must obtain the decision on entities subject to land withdrawal
and/or housing clearance made by the competent agency and have not entered any
such type of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
entity entitled to rent or buy the old house must live in that house actually
or wish to rent or buy that house.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
83. State-owned housing lease, lease purchase or sale</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
state-owned housing lease, lease purchase or sale must ensure the publicity and
transparency; apart from requirements prescribed in Article 82, Article 84 and
regulations on housing sale, lease, or lease purchase in the Chapter VIII of
this Law, the following regulations must be followed:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
official residence lease must comply with prescribed in Article 33 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
housing lease, lease purchase or sale for relocation must comply with
prescribed in Article 35 and Article 41 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
social housing lease, lease purchase or sale must comply with prescribed in
Article 62 and Article 63 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Regarding old housing lease or sale, that house has not been filed a lawsuit,
or dispute over housing use rights and subject to lease or sale as prescribed
in law on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
agreement on housing lease, lease purchase or sale must comply with prescribed
in Article 121 of this Law; The agreement shall be concluded as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Regarding social housing sale or lease purchase, or old housing sale, the
agreement shall be concluded between the buyer or the lessee and the housing
authority;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Regarding housing lease, lease purchase or sale for the relocation, the
agreement shall be concluded between entities subject to relocation and agency
in charge of relocation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Regarding housing lease including old housing lease, official residence lease,
or social housing lease, the agreement shall be concluded between the lessee
and housing authority or housing authority management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
84. State-owned house withdrawal</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
state-owned house shall be withdrawn in the one of cases below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
transaction in housing sale, lease, or lease purchase is conducted ultra vires,
uneligible entities, or failed to meet requirements as prescribed in this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
lease agreement expires but the lessee no longer wishes to rent or both
contractual parties agree to terminate the housing lease or lease purchase
agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
lessee returns the house under housing lease or lease purchase agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
lessee no longer entitled to rent housing as prescribed in this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
lessee dies or has been declared as missing by the Court but he/she has nobody
living together; or the lessee who is entitled to rent the official residence
dies or has been declared as missing by the Court;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
lessee has not paid the rent for 3 months or more without good reasons.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) The
housing for lease or lease purchase is subject to demolition for renovation or
reconstruction according to the decision of the competent agency;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) The
lessee does not use the house for proper purposes as agreed in the housing
lease agreement or he/she exchanges, sells, sublets or lends the house, or
expands, renovates, or demolishes the house himself/herself without the consent
of the homeowner.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessee of the house subject to housing withdrawal as prescribed in Clause 1 of
this Article shall return the house to the housing authority; if not, the
agency representing the homeowner shall enforce the housing withdrawal; the
People’s Committee of the province shall enforce that house within 30 days,
from the date on which the enforcement decision on housing withdrawal is
issued. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. HOUSING WARRANTY, MAINTENANCE AND RENOVATION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
85. Housing warranty</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
organization or individual building the house must give housing warranty as
prescribed in law on construction; any organization or individual provides
housing equipment must give equipment warranty according to the term
recommended by the producer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Regarding
housing for sale or lease purchase, the seller or the lessor must give housing
warranty as prescribed in Clause 2 and Clause 3 of this Article. The seller or
the lessor is entitled to request the builder or the equipment provider to give
warranty as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
house shall be given warranty from the date on which the construction has been
completed and the house is permitted to put into operation with the warranty
period below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) At
least 60 months regarding apartment buildings;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) At
least 24 months regarding separate housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
housing warranty shall include repair of frames, columns, beams, floors, walls,
ceilings, roofs, terraces, stairways, paneled sections, paving, plastering,
fuel supply system, electricity supply system, lighting supply system, water
tank and water supply systems, septic tanks and sewage drainage systems,
municipal waste; or solutions to cases of housing tilt, subsidence, cracking,
collapse and other content as agreed in the agreement on housing sale or lease
purchase. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Regarding
other equipment attached to the house, the seller or the lessee shall give
warranty including repair or replacement with the time limit recommended by the
manufacturer. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
86. Housing maintenance</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner is responsible for housing maintenance; in case it is unable to
determine the homeowner, the occupier(s) of that house shall be responsible for
housing maintenance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
housing maintenance must comply with regulations of this Law and law on
construction; regarding any house prescribed in Clause 1 Article 79 of this Law
must also comply with regulations on architecture and planning and law on
repair, reserve, and restoration of historical and/or cultural monuments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
homeowner or the housing maintenance unit must ensure safety of people, assets,
and ensure hygiene and environment during the housing maintenance progress; the
state-owned housing maintenance must comply with regulations in Article 90 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
87. Home renovation</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner may renovate any house under their homeownership; the person other
than the homeowner may only renovate that house with the consent of the
homeowner.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
home renovation must comply with regulations of this Law and law on
construction; in case the house must be renovated under a project as prescribed
in regulations of law, the renovation must be carried out according to the
approved project. The renovation to state-owned houses must comply with
regulations in Article 90 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Regarding the house prescribed in Clause 1 Article 79 of this Law, the
renovation must comply with law on planning, architecture, management of
cultural heritage; if the house must be approved by the competent agency before
renovation, the homeowner, or the housing authority must comply with
regulations in that approval.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Apart
from above regulations, the old house prescribed in Clause 1 Article 79 of this
Law must comply with the regulations below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Do
not change the status quo of the villas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Do
not demolish the house if it is not seriously damaged, in danger of collapse
according to appraisal given by the housing authority of province; if the house
is reconstructed as required, it must conform to the same architecture,
materials, building density, number of storeys and the height of the old villa;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Do
not create structure in order to increase area or expand or appropriate outside
space of the villa.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
88. Rights and obligations of homeowners in the housing maintenance and
renovation</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner has rights to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Maintain or renovate the house himself/herself, or hire an organization or
individual to maintain or renovate their house; or hire an agency or individual
in charge of maintenance or renovation as prescribed in regulations of law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Request the competent agency to issue the license for construction as required,
or facilitate the housing maintenance or renovation if it meets all
requirements prescribed in law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Exercise other rights as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
homeowner has obligations to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Comply with regulations of law on housing maintenance and renovation; and
enable other homeowners to maintain or renovate their houses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Pay
compensation in case he/she causes damage to other people;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Fulfill other obligations as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
89. Maintenance and renovation of houses under lease agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lessor may renovate the house with the consent of the lessee, except for
emergency cases or force majeure events; the lessee shall enable the lessor to
maintain or renovate the house.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessor is entitled to adjust the proper rents after finishing the renovation
provided that the remaining lease term is shorter than one third of lease term;
in case the lessee does not agree with the new rent, he/she entitled to
unilaterally terminate the agreement and claim the compensation as prescribed. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case the lessee is required to move to another place for housing maintenance or
renovation, the contracting parties shall agree about the temporary place and
the rent during the maintenance or renovation period; in case the lessee may
manage the accommodation themselves and has paid the rent for entire
maintenance or renovation period, the lessor must repay that amount of rent to
the lessee. The maintenance or renovation period shall not be included in the
term of the housing lease agreement. The lessee is entitled to keep renting the
house after finishing the maintenance or renovation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
lessee is entitled to request the lessor to maintain the house, unless the
house is damaged caused by the lessee; in case the lessor does not maintain the
house, the lessee is entitled to carry out the maintenance provided that he/she
notifies the lessor in writing at least 15 days preceding the maintenance's
date. The notification must state the maintenance program and funding. The
lessor must pay the maintenance funding to the lessee or amortize the rents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
90. State-owned housing maintenance or renovation </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
housing maintenance or renovation must be approved by the competent agency and
comply with regulations of this Law and law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the house under lease agreement is renovated, it must comply with Article
89 of this Law; in case there is an approval issued by the housing authority to
renovate the house using their own funding, the renovated part of the house is
still under the ownership of the State, then the housing authority must refund
to the lessee or amortize the rents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
91. Maintenance or renovation of jointly-owned houses</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
joint owners of the jointly-owned houses have rights and obligations in
maintenance or renovation of the house in proportion to their own ownership; in
case it is unable to determine the portion of ownership of each homeowner, the
obligations to maintain or renovate the house shall be divided equally to the
joint owners. The maintenance or renovation of jointly-owned houses must be
conducted with the consent of all joint owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
funding for the maintenance or renovation of the common areas shall be divided
in proportion to the ownership of each homeowner, unless otherwise agreed by
the joint owners. Regarding a multi-owner building, the contribution of funding
maintenance of the common areas shall be conducted in accordance with Article
108 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section.
HOUSING DEMOLITION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
92. Housing to be demolished as required</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
house is seriously damaged, in danger of collapse, or unsafe for its occupiers
which is declared in the Decision on quality assessment issued by housing
authority of province where the house is located or in case of state of
emergency or response to disasters.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
house in the cases prescribed in Clause 2 Article 110 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
house subject to land clearance for land withdrawal according to the decision
of the competent agency;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Any
house built in the area banned from construction or on the piece of land other
than residential land under the planning approved by the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Any
house subject to demolition prescribed in law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
93. Responsibility for housing demolition</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowners or the occupiers are responsible for housing demolition; in case it
required to carry out the land clearance to rebuild the housing or other
construction, the investor shall be responsible for the housing demolition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
homeowner may demolish the house themselves as prescribed in law on
construction or hire an organization or individual in charge of housing
demolition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case an apartment building is demolished to renovate or rebuild a new apartment
building, it must comply with Section 2 Chapter VII of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
People’s Committee of the commune shall observe and expedite the housing
demolition in the commune.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
94. Requirements for housing demolition</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
People and assets must be moved outside the demolition area.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. There
are warning signs and solutions to isolating from surrounding area.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
requirements pertaining to the safety of people, assets, surrounding
construction, technical infrastructural works not subject to demolition and
hygiene and environment must be satisfied as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
demolition of the housing in the residential areas may not be conducted from 12
p.m to 13 p.m and from 22 p.m to 5 a.m, except for state of emergency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
95. Enforcement of housing demolition</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case the house subject to demolition prescribed in Article 92 of this Law but
the homeowner, the investor in the construction or the occupier does not
demolish voluntarily the house, the competent agency prescribed in Clause 2 of
this Article shall issue the decision on enforcement of house demolition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Competence in issuance of decision on enforcement of house demolition shall be
regulated as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
President of the People’s Committee of district shall issue the decision on
enforcement of house demolition for land withdrawal prescribed in Clause 3
Article 92 of this Law, separate house demolition prescribed in Clause 1, 4 and
5 Article 92 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
President of the People’s Committee of province shall issue the decision on
enforcement of apartment building demolition prescribed in Clause 1, 2, 4 and 5
Article 92 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
People’s Committee of district shall implement the enforcement of housing
demolition pursuant to the decision on enforcement of housing demolition
prescribed in Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Funding for enforcement of housing demolition: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
homeowner, or the occupier, or the investor shall pay expenditures on
enforcement of demolition and related expenditures;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the homeowner, the occupier, or the investor fails to pay the
expenditures, the competent agency issued the decision on enforcement shall
carry the enforcement of assets to ensure the funding for demolition. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
96. Dwelling for the homeowner during housing demolition</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner shall manage dwelling himself/herself when the house is demolished.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case a house subject to land withdrawal is demolished, the dwelling of the
homeowner shall comply with policies on relocation housing when the State
withdraw land as prescribed in this Law and law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case an apartment building is demolished to renovate or rebuild a new apartment
building, the dwelling of the homeowner whose apartment building is demolished
shall be settled as prescribed in Article 116 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
97. Demolition of the housing under lease agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lessor must notify the lessee of the demolition in writing for at least 90 days
before demolition, except for state of emergency or demolition as defined in
the administrative decisions of the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case of demolition for rebuilding the house and the lease term does not expire,
the lessor take responsibility for arranging another place for the lessee
during the demolition and reconstruction period, unless the lessee agrees to
manage the dwelling themselves. After finishing the house, the lessee entitled
to keep renting the house until the lease agreement expires, unless the lessee
does not wish to keep renting that house; in case the lessee manage the
dwelling himself/herself, he/she is exempt from the rent during the demolition
or reconstruction period, such period shall not be included in the term of the
lease agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>MANAGEMENT AND USE OF APARTMENT BUILDINGS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. MANAGEMENT, USE AND MAINTENANCE OF APARTMENT BUILDINGS </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
98. Classification of apartment buildings </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Apartment buildings are classified into different categories to determine the
value of the apartment buildings when managing them or putting them onto the
market.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Minister of Construction shall regulate the classification and recognition for
classification of apartment buildings.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
99. Useful life of apartment buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
useful life of an apartment building is determined according to the class of
the construction and conclusion on quality assessment provided by the housing
authority of province where the apartment buildings prescribed in Clause 2 of
this Article are located. The People’s Committee of the province shall grant
funding to carry out the housing quality assessment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
the useful life of the apartment building expires as prescribed in law on
construction or the apartment building is seriously damaged, or in danger of
collapse, or unsafe for its occupiers, the housing authority of province shall
carry out the housing quality inspection following procedures below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the apartment building is still quality and safe for occupiers, its
owner(s) entitled to use it for a period stated in the conclusion, except for
cases prescribed in Clause 2 and Clause 3 Article 110 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the apartment building is seriously damaged, in danger of collapse, or
unsafe for its occupiers, the housing authority of province shall issue the
conclusion on housing quality inspection and send a report to the People’s
Committee of the province, then send a notification to the homeowner; the
content of the notification must be disclosed on the website of the People’s
Committee and the housing authority of province, and by means of local mass
media.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
owner(s) of the apartment building must demolish the apartment building to
renovate or rebuild a new apartment building or transfer it to the competent
agency to demolish or rebuild another construction as prescribed in Clause 3 of
this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
apartment building and the piece of land on which an apartment building is
located prescribed in Point b Clause 2 of this Article shall follow the
procedures below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the piece of land on which the apartment building is located is still
conformable with the planning for housing construction, the owner(s) is/are
entitled to renovate or rebuild a new apartment building as prescribed in
Section 2 of this Chapter;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the piece of land on which the apartment building is located is no longer
conformable with the planning for housing construction, the owner(s) must
return this apartment building to the competent agency in order to demolish and
rebuild another construction according to the approved planning;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
case the owner(s) of the apartment building fails to implement the decision on
demolition or return the apartment building, the President of the People’s
Committee of the province shall enforce the housing demolition or enforce the
relocation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
settlement of dwelling provided for the owners of the apartment building which
is demolished shall comply with Article 116 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the apartment building is demolished to rebuild a new apartment building, the
owners are entitled to keep using the piece of land on which that apartment
building is located; in case the apartment building is demolished to build
another construction, the settlements of the piece of land on which that
apartment building is located shall comply with regulations of law on land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
100. The private areas and common areas in apartment buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
private areas in an apartment building include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
interior of apartments including balconies, loggias attached to those
apartments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Other
areas in the apartment building which are under private ownership of the
homeowner of the apartment building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
System of private technical equipment attached to the apartments and other
areas under private ownership.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
common areas in an apartment building include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
remaining area of the apartment building except for the private areas mentioned
in Clause 1 of this Article; the community center of the apartment building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Shared areas and supporting structure systems, technical equipment in the
apartment building including frames, columns, load-bearing walls, enclosing
walls, apartment-dividing walls, floors, roofs, terraces, corridors, stairways,
elevators, emergency exits, garbage chute, systems of electricity supply, water
supply, gas supply, communication system, radio, television, drainage, septic
tanks, lightning conductors, fire fighting and other parts not under private
ownership of the apartment building’s homeowners;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Exterior technical infrastructure but connected to the apartment building,
except for technical infrastructure system which is used for public purposes or
required to transfer to the State or the investor in charge of the approved
project;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Public
constructions in the apartment building area which are not built for commercial
purposes or required to transfer to the State according to the approved project
include public yards, flower gardens and other constructions mentioned in the
approved residential construction project.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
101. Parking lots and determination of floor area of apartments, or other areas
in apartment buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
investor must construct a parking lot for owners and occupiers in the apartment
building including cars, two-wheel motorcycles, three-wheel motorcycles,
bicycles and vehicles for the disabled according to the approved standards for
construction and design, and ensure that the parking lot is used properly. The
ownership or rights to use pertaining to the parking lot shall be determined as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) Any
area used for bicycles, vehicles for the disabled, two-wheel motorcycles, or
three-wheel motorcycles of owners or occupiers of the apartment building shall
be under joint ownership and joint use rights of the apartment building’s
owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Any
buyer or lessee of apartments or other areas in the apartment building may buy
or rent the area used for cars of the apartment building’s owners; in case
he/she does not buy or rent that area, it shall be under management of the
investor and the investor may not include the expenditures on the parking lot
construction in the selling prices or lease purchase prices. The arrangement of
parking lot for cars in the apartment building must follow the rules that the
cars of the apartment building’s owners shall be given priority over other
cars.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
floor area of apartments or other private areas of apartment building’s
homeowner shall be determined according to carpet area including the area of
partition walls between the rooms and balcony area, loggia (if any) of the
apartment, exclusive of its enclosing walls, separating walls between the
apartments, floor area including column(s), technical boxes inside. When
calculating the balcony area, the total floor area must be calculated; in case
the balcony has shared wall, it shall be calculated from the inner edge of the
shared wall.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
102. Apartment building meetings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Apartment building meeting is a meeting between owners or occupiers of the
apartment building if the apartment building’s owners do not attend.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
apartment building meeting shall be held to decide issues prescribed in Clause
3 and Clause 4 of this Article when the apartment building meets all
requirements mentioned in the Statue on management and use of apartment
buildings issued by the Minister of Construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. With
respect to any apartment building having many homeowners (hereinafter referred
to as multi-owner building), the Apartment building meeting shall be held to
decide the issues below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Nominate, elect, or dismiss members of the Management board of the apartment
building; pass, amend the Regulations on management and use of the apartment
building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Pass,
or amend Operation regulation of the Management board of the apartment
building; decide the responsibility allowance provided for the Management board
members and reasonable costs serving the operation of the Management board;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) Pass
the charges of apartment building management services as prescribed in Article
106 of this Law and the use of funding for maintenance of common areas in the
apartment building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Decide to choose the managing organization of the apartment building in case
the investor(s) are not in charge of apartment building management, or they are
in charge of apartment building management but they refuse to manage the
apartment building, or they manage the apartment building but they do not meet
requirements as agreed in the agreement on service provision concluded with the
Management board of the apartment building; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) Pass
the report on management operation, maintenance of common areas operation of
the apartment building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Decide other issues relating to the management and use of the apartment
building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. With
respect to any single-owner apartment building, the Apartment building meeting
shall be held to decide the issues prescribed in Point a, b and e Clause 3 of
this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Every
decision issued by the Apartment building meeting on issues prescribed in
Clause 3 of this Article shall be passed under the majority rule by the voting
by hands or ballots, which is recorded in writing, and signed by the members in
charge of the meeting and secretaries of the meeting.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
103. Management board of the apartment building</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. If
the apartment building has fewer than 20 apartments regardless of single-owner
building or multi-owner building, the homeowner(s) and/or the occupiers of the
apartment building shall decide whether to set up or not set up the Management
board of the apartment building; if the Management board of the apartment
building is set up, it shall follow the procedures below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Regarding the multi-owner building, the components of the Management board
shall include the representative of the owner and the occupiers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Regarding the multi-owner building, the components of Management board of the
apartment building shall comply with Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding the apartment building having 20 apartments or above, it is required
to set up the Management board of the apartment building. The members of the
Management board of the apartment building shall include apartment building’s
owners, representatives of the investor(s) (if any); in case the occupiers also
attend the Apartment building meeting, the members of the Management board of
the apartment building may include the occupiers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Management board of the single-owner building shall be organized under
autonomous model. The Management board of the multi-owner building shall be
organized under model of Board of Directors of a joint-stock company or under
model of Chairman of Board of Cooperatives, which has legal status, seal and
exercise the rights and fulfill obligations as prescribed in Clause 1 Article
104 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
electing or dismissing members of the Management board of the apartment building,
the homeowners or occupiers of the apartment building are not required to set
up a joint-stock company or a cooperative; the members of the Management board
shall be elected or dismissed through the Apartment building meeting according
to the Statute of management and use of apartment buildings issued by the
Minister of Construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
104. Rights and responsibilities of the Management board of the apartment
building</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding the multi-owner building, the Management board has rights and obligations
to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Remind the homeowners or the occupiers to conform to the Regulations or
Statutes of management and use of the apartment building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Manage and use the funding for maintenance of common areas in the apartment
building as prescribed of this Law and decisions issued by the Apartment
building meeting; send a report on receipts and expenditures on this funding to
the Apartment building meeting;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Request the Apartment building meeting to pass the fees for apartment building
management services; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Conclude an agreement on provision of apartment building management services
with the investor or the unit in charge of apartment building management chosen
by the Apartment building meeting as prescribed in Point d Clause 3 Article 102
of this Law </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the apartment building is not required to have the managing organization as
prescribed in Point b Clause 1 Article 105 of this Law but it is transferred to
the Management board of the apartment building by the Apartment building
meeting, the Management board shall conduct the receipts and expenditures of
funding provided for in the decision of Apartment building meeting;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Conclude an agreement with an housing maintenance unit as prescribed in law on
construction to maintain the common areas of the apartment building and observe
the maintenance operation. The maintenance of common areas may be carried out
by the management unit of apartment building or the housing maintenance unit as
prescribed in law on construction;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Collect opinion and suggestion from the occupiers about the management, use and
provision of apartment building services, then cooperate with related competent
agencies, organizations or individual in consideration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g)
Cooperate with the local governments, neighborhoods in adoption of civilized
lifestyle, maintenance of social order and security in the apartment building;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h)
Conform to Operation regulation issued by the Management board of the apartment
building passed by Apartment building meeting, do not dismiss or supplement members
to the Management board of the apartment building itself;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i)
Receive responsibility remuneration and other reasonable costs as provided for
in the decisions issued by Apartment building meeting;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k) Take
legal responsibility, take responsibility to the homeowners or occupiers when
they exercise rights and fulfill obligations inconsistently with this Clause;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
l)
Perform other tasks assigned by the Apartment building meeting in accordance
with regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding single-owner building, the Management board of the apartment building
shall exercise rights and fulfill obligations as prescribed in Point a, e, g,
h, I, k and l Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
105. Management of apartment buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
management of an apartment building shall be carried out as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Regarding any apartment building having elevators, the managing organization
shall carry out the apartment building management;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Regarding any apartment building having no elevator, the Apartment building
meeting shall be held to decide whether to manage themselves or hire a managing
organization conducting the apartment building management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
apartment building managing organization must satisfy requirements pertaining
to competency as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) It is
established and operated as prescribed in regulations of the Law on enterprise
or the Law on cooperatives and in charge of apartment building management;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) It is
required to have departments in charge of apartment building management
including technology, service, security, hygiene, or environment units;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) There
are personnel meeting requirements pertaining to housing management including
construction, electric technique, water, fire safety, operation of equipment
attached to the apartment building and certificates of training in apartment
building management as prescribed in regulations of the Minister of
Construction. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
apartment building managing organization shall manage the technical system,
equipment, and provision of apartment building services, maintain the apartment
building and perform other tasks relating to the apartment building management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
apartment building managing organization is entitled to collect fees for
management of the apartment building from the homeowners, or the occupiers
according to the prices prescribed in Clause 3 and Clause 4 Article 106 of this
Law; regarding the state-owned apartment building, the fees for management
services shall comply with regulations in Point a, Clause 5, Article 106 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
managing organization is entitled to manage more than one apartment building in
the same or different administrative divisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
106. Fees for apartment building management services</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
fees for the apartment building management services (hereinafter referred to as
the service fees) must be determined publicly, transparently and according to
tasks carried out regarding each type of apartment building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
service fees do not include expenditures on maintenance of common areas,
parking fees, expenditures on fuel, energy, tap water, television services,
communication and other fees serving the private use of the homeowners or
occupiers. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Regarding a multi-owner building, the service fees shall comply with
regulations below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case it fails to organize the Apartment building meeting for the first time,
the service fees shall be the fees as defined in the agreement on housing sale
or lease purchase,</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the Apartment building meeting has been organized, the service fees shall
be determined by the Apartment building meeting.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Regarding any single-owner building, the service fees shall be charged
according to the agreement concluded between the homeowner and the occupiers;
regarding any state-owned apartment building, the service fees shall comply
with Clause 5 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
People’s Committee of the province shall issue the service fee bracket in order
to apply to the following cases: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Collect the service fees on state-owned apartment buildings in the province;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Enable contracting parties to enter into agreements on housing sale or lease
purchase or in case there is dispute over the service fees between the managing
organization and the homeowners and the occupiers; in case it fails to agree
about the service fees, the fees in the service fee bracket issued by the
People’s Committee of the province shall be applied.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
107. Apartment building maintenance</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
maintenance of an apartment building includes the maintenance of private areas
and maintenance of common areas. The homeowner of the apartment building must
maintain the private areas and provide funding for maintenance of common areas
in the apartment building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding the multi-owner building, the funding for maintenance of common areas
shall be provided as prescribed in Article 108 of this Law and that funding
shall be used as prescribed in Article 109 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
maintenance work, program and management of documents on the apartment building
maintenance shall comply with the law on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
108. Funding for maintenance of common areas in the multi-owner building</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Funding for maintenance of common areas in the multi-owner building shall
comply with regulations below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Regarding apartments or other areas in the apartment building which are sold,
or leased and sold by the investor, the investor must pay 2% of value of the
apartments or other areas; this amount of money shall be included in the
selling price or lease purchase price paid by the buyer or lessee when transfer
the apartments or other area, which is stated in the agreement; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Regarding apartments or other areas in the apartment building which are not
sold, or lease and sold by the investor or have been not sold, or leased and
sold up to the date on which the apartment building is put into operation,
except for the common areas, the investor must paid 2% of value of the
remaining apartments or areas; this value shall be determined according to the
highest selling price of apartments in the apartment building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the maintained funding prescribed in Clause 1 of this Article is not
enough for the maintenance of common areas in the apartment building, the
homeowner must provide additional funding in proportion to the areas under
private ownership of every homeowner.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case the investor concludes agreements on sale or lease purchase of apartments
or other areas in the apartment building before July 1, 2006 but he/she has not
collected contribution towards maintenance of common areas, the homeowners of
apartment building shall hold an Apartment building meeting to determine the
contribution; that contribution may be paid monthly into the deposit account in
deposit account a credit institution operating in Vietnam made by the
Management board or collected when the apartment building required maintenance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. In
case the investor concludes agreements on sale or lease purchase of apartments
or other areas in the apartment building after July 1, 2006, but the
maintenance funding is not agreed in the housing sale and lease purchase
agreement, the investor shall make this contribution; in case the selling
prices or lease purchase prices in the agreement are not included the
maintenance funding, the investor shall make the contribution relating to
funding for common areas as prescribed in Clause 3 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. In
case the apartment building for residential and commercial use is divided into
separate areas in the same building including apartment areas, business areas,
and each area has common areas which are separated from the common areas of the
entire building which is independently managed, the investor and the buyer or
lessee of apartments or other areas in the apartment building shall agree to
divide the funding for the maintenance of common areas into smaller parts in
order to manage and use as prescribed in Clause 4 Article 109 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
109. Management and use of funding for maintenance of common areas in the
multi-owner building</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding the funding for maintenance prescribed in Clause 1 Article 108 of
this Law, within 07 days, from the day on which the service fees are collected
from the buyers for apartments or other areas in the apartment building, the
investor shall send it to the savings account opened in a credit institution
operating in Vietnam for management and notify the housing authority of
province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within
07 days, from the day on which the Management board of the apartment building
is established, the investor shall transfer the maintenance funding including
interests to the Management board in order to manage and use as prescribed in
this Law and notify the housing authority of province; if the investor fails to
transfer that funding, the Management board of apartment building entitled to
request the People’s Committee of the province where the apartment building is
located to enforce the transfer as prescribed in regulations of the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
maintenance funding prescribed in Article 108 of this Law is only used for
maintenance of the common areas of the apartment building, neither used for
management of apartment building nor other purposes; in case the apartment
building is subject to the demolition and the maintenance funding still
remains, the remaining funding shall be used for the relocation or transferred
to the new maintenance funding for the common areas of the new apartment
building.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Management board of apartment building shall manage and use the maintenance
funding for proper purposes or works according to the plan for maintenance
approved the Apartment building meeting annually. The use of the funding for
maintenance of common areas is required invoices with payment and settlement as
prescribed in law on finance and reported to the Apartment building meeting.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
members of the Management board of apartment building using the funding in contravention
of Clause 2 of this Article and this Clause shall take legal responsibility and
pay compensation against damage.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
management and use of the portion of maintance funding prescribed in Clause 5
Article 108 of this Law:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
portion of maintenance funding for the common areas of the apartment building
and the apartments shall be transferred into the account opened by the
Management board of apartment building for management and use as prescribed in
this Article;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
portion of maintenance funding for the common areas of the business area, the
owners of that business area shall manage and use it themselves.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2: DEMOLITION OF APARTMENT BUILDINGS FOR RENOVATION OR RECONSTRUCTION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
110. Cases of demolition of apartment buildings for renovation or
reconstruction </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
apartment buildings subject to demolition for renovation or reconstruction
which are determined as prescribed in Point b Clause 2 Article 99 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
damaged apartment buildings which are not subject to demolition but in the area
subject to renovation or construction synchronized with the apartment building
subject to demolition as prescribed in Clause 1 of this Article according to
approved construction planning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
apartment buildings which are demolished according to agreement between all
owners through the Apartment building meeting regardless of not subject to
regulations in Clause 1 and Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
111. Plans for renovation and reconstruction of apartment buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
People’s Committee of the province where the apartment building is located
shall check and release statistics on types of apartment building in the
province; make and approve the plan for renovation and reconstruction of
apartment buildings as prescribed in Clause 1 and Clause 2 Article 110 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
plan for renovation or reconstruction of apartment buildings may be separately
made and approved or shall be formulated in the plans for local housing
development and must be disclosed by means of local mass media, or on the
website of the People’s Committee of the province, or housing authority of
province and send notifications to residential areas and People’s Committees of
communes where the apartment buildings are located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
112. Requirements for apartment building demolition for renovation or
reconstruction</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
apartment building which is demolished for renovation or reconstruction must
satisfy requirements prescribed in Article 110 of this Law and conform to
construction planning and approved programs for local housing development.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Before demolishing the apartment building, the investor must make a plan for
relocation, and then send a report to the People’s Committee of the province
where the apartment building is located for approval. The plan for relocation
must be informed to residential areas where the apartment building to be
demolished is located, or announced by means of local mass media or on the
website of the People’s Committee or the housing authority of province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
renovation and reconstruction must conform to the project and renovate the
housing in the area of the project according to approved construction planning.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
renovation and reconstruction of state-owned apartment buildings must be
approved by the competent agency and in accordance with regulations on
renovation and reconstruction of state-owned houses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
113. Forms of renovation and reconstruction of apartment buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
real estate enterprise invests or contributes capital together with owners having
apartment buildings prescribed in Article 110 of this Law to renovate or
rebuild apartment buildings, unless the owners prescribed in Clause 1 and
Clause 2 Article 110 of this Law do not comply with decision on demolition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
State shall enforce the demolition and directly invest in renovation or
reconstruction of apartment buildings using the capital prescribed in Clause 3
Article 36 of this Law regarding cases prescribed in Clause 1 and Clause 2
Article 110 of this Law but the owners of the apartment building do not comply
with decision on demolition.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
114. Investors in project on renovation and reconstruction of apartment
buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
investors in project on renovation and reconstruction of apartment buildings
shall be selected as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the State uses the capital prescribed in Clause 3 Article 36 of this Law
to invest in renovation or reconstruction of the apartment building, the
housing authority of province shall request the person in charge of investment
approval to select the investor(s);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the State invests in renovation and reconstruction of apartment buildings
under building – transfer contract prescribed in Clause 3 Article 36 of this
Law, the housing authority of province shall request the People’s Committee of
the province to select the investor(s) through inviting bids if there are two
investors or more registering or no-bid contracts if there is only one investor
registering;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) In
case the real estate enterprise invests capital in renovation and reconstruction
of apartment buildings, the owner of the apartment building and the enterprise
shall agree about the investor and request the housing authority of province to
send a requirement to the People’s Committee of the province for approval.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
investors in projects on renovation and reconstruction of apartment buildings
may only be selected after its plan is approved by the People’s Committee of
the province.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case renovating or rebuilding the apartment building prescribed in Point b and
Point c Clause 1 of this Article, the investor must meet all requirements as
prescribed in Article 21 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
115. Plans for relocation in case of demolition of apartment buildings</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case the single-owner building is being used for lease, the accommodation for
lessees shall be arranged according to agreement between the owner and the
lessees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
the multi–owner building is invested by real estate enterprise, the owner of
that building and the enterprise shall agree about the plan for relocation following
rules prescribed in Article 116 of this Law to send a report to the People’s
Committee of the province where the apartment building is located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
owners of the apartment building must hold an Apartment building meeting makes
a plan for relocation, and then send it to the People’s Committee of the
province where the apartment building is located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case the apartment building is subject to regulations prescribed in Clause 1
and Clause 2 Article 110 of this Law but the owner does not implement the
decision on demolition, the People’s Committee of the province where the
apartment building is located enforces the demolition and make and approve a
plan for relocation as prescribed in Article 116 of this Law. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
116. Housing relocation</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The relocation
for the owners having the apartment building subject to demolition shall be
carried out as follows: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the owners do not wish to relocate in the same location, they shall be
allocated housing or residential land for relocation according to conditions of
the local governments as prescribed in Article 36 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the owners wish to relocate in the same location, they shall be allocated
new houses whose areas are the same or bigger than the areas of old houses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the State invests in renovation and reconstruction of apartment buildings but
there is difference in value between old houses and new houses, the payment for
difference shall be carried out in conformity with the approved plan for
relocation; if the real estate enterprise and the owner agree to invest in
renovation and reconstruction of apartment buildings, the difference shall be
paid according to agreement between contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
housing relocation shall be carried out according to agreements on housing
lease or lease purchase concluded between the people qualified for relocation
and the agency in charge of relocation if the relocation is invested by the
State; or concluded with the investor in the project if the relocation is
invested the real estate enterprise;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Apart
from the relocation prescribed in this Clause, the people qualified for
relocation may be paid the compensation as prescribed in law on compensation,
or relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
relocation applied to the owners whose apartment buildings subject to
demolition to build another construction shall be carried out as prescribed in
Article 36 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case the State invests in renovation and reconstruction of apartment buildings,
the investor must provide temporary accommodation or pay money for the people
qualified for relocation to manage their accommodation during the renovation or
reconstruction period; in case the real estate enterprise and the owner jointly
invest in renovation and reconstruction of apartment buildings, contracting parties
shall agree about the provision accommodation of the owners during the
renovation or reconstruction period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall provide guidance on the apartment building demolition for
renovation and reconstruction of apartment buildings and the relocation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VIII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>TRANSACTIONS IN HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1 General provisions of transactions in housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
117. Methods of transactions in housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Transactions
in housing include agreements on housing sale, lease, and lease purchase,
transfer of agreements on commercial housing sale, gifting, exchange,
inheritance, mortgage, capital contribution, lending, permission for stay, and
management authorization.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
118. Requirements applied to houses entered into transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
house regarding transactions in housing sale, lease purchase, gifting,
mortgage, or capital contribution shall meet the requirements below</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) There
is the Certificate as prescribed, except for cases prescribed in Clause 2 of
this Article;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) There
is no dispute, complaint, or proceedings for homeownership; the term of
homeownership has not expired if the house is under a term contract on housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
house is not distrained;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) There
is no decision on land revocation, notification of housing clearance or
demolishment issued by the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
requirements prescribed in Point b and c of this Clause shall not apply to
transactions in off-the-plan housing sale or lease purchase.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
following transactions in housing are not required the Certificate</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Transactions in off-the-plan housing sale or mortgage;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Transactions in house of gratitude gifting;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Transactions in state-owned housing sale or lease purchase; social housing or
non-state-owned housing serving the relocation sale or lease purchase; housing
sale prescribed in Clause 4 Article 62 in this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Transactions in housing lease, lending, permission for stay, management
authorization;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Transactions in housing inheritance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)
Transactions in transfer of agreement on commercial housing which is under
residential construction projects including the case in which the house is
received from the investor but the application for the Certificate of that
house has not sent to the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Any
documentary evidence on requirements pertaining to the house to be entered into
the transaction as prescribed in this Clause shall comply with regulations of
the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Any
house under lease contract shall both comply with Point b, c, and d Clause 1 of
this Article and satisfy requirements pertaining to quality, safety regarding
the lessee, electricity system, water supply and drainage, hygiene and
environment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
119. Requirements pertaining to parties in the housing transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
entity who sells, leases, leases and sells housing, transfers agreements on
commercial housing sale, gives, exchanges, bequeaths, mortgages, lends, permit
to stay in housing, or authorizes housing management must satisfy the following
requirements: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
He/She is the homeowner, or the person permitted and authorized by the
homeowner to enter into housing as prescribed in this Law and law on civil; if
the agreement of commercial housing is transferred, he must be the buyer for
housing of the investor or the transferee of the agreement on housing sale;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the entity is a person, he must have full civil capacity to enter into
transactions in housing as prescribed in law on civil; if the entity is an
organization, it must have legal personality, except for the organization
giving house of gratitude.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
the entity who buys, rents, rents and purchases housing, or receives agreements
on commercial housing sale, receives housing exchange, gives, inherit housing,
receives housing as capital contribution or mortgage, borrows, or stays in
housing, or is authorized to manage housing is a person, he/she must satisfy
following requirements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the entity is a Vietnamese person, he/she must have full civil capacity to
enter into transactions in housing as prescribed in law on civil and he/she is
not required to register permanent residence in the place where the house under
transactions is located;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the entity is a foreign person, or an oversea Vietnamese, he/she must have full
civil capacity to enter into transactions in housing as prescribed in
Vietnamese law, qualify for the homeownership in Vietnam as prescribed in this
Law and he/she is not required to register temporary or permanent residence in
the place where the house under transactions is located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If
the entity who buys, rents, rents and purchases housing, or receives agreements
on commercial housing sale, receives housing exchange, gives, inherit housing,
receives housing as capital contribution or mortgage, or is authorized to
manage housing is an organization, it must have legal personality regardless of
place where it sets up or registers business; if the entity is a foreign
organization, it must qualify for the homeownership in Vietnam as prescribed in
this Law; if it is authorized to manage housing, it must provide real estate
services and run business in Vietnam as prescribed in law on real estate
trading.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
120. Procedures for transactions in housing transactions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
parties entering into housing transactions shall conclude agreements on housing
sale, lease, lease purchase, giving, exchange, mortgage, capital contribution,
lending, permission for stay, or authorization of housing management or
documents on transfer of agreement on commercial housing sale (hereinafter
referred to as housing agreement) according to regulations prescribed in
Article 121 of this Law; regarding the organization giving house of gratitude,
only document on giving is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
contracting parties shall agree to choose a party to request the competent
agency to grant the Certificate of housing; regarding housing which is bought
or leased and purchased from the investor, the investor must complete the
procedures for the Certificate issued to the buyer or the lessee by the
competent agency, unless the buyer or the lessee wishes to completes the
procedures themselves.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If
the competent agency grants the Certificate to the person who buys, rents and
purchases housing, receives housing as giving, exchange, or capital
contribution together with lawful residential land where that housing is
located, it shall concurrently recognize the homeownership and rights to use
residential land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
121. Housing agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
A
housing agreement shall be concluded by contracting parties and made in
writing, including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Full
names of individuals, names of organizations and addresses of contracting
parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Description of characteristics of the house and the piece of land attached to
that house. Regarding agreements on apartment sale or lease purchase,
contracting parties must state the common areas or common-using areas; private
areas; floor area; purposes of the common areas or common-using areas in the
apartment building according to approved design;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
value of contributed capital, the transaction price of housing if there is a
term on pricing in the agreement; regarding transactions in housing sale,
lease, or lease purchase which is regulated pricing by the State, contracting
parties shall comply with that regulations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Deadline for and method of payment regarding transactions in housing sale,
lease, lease purchase or transfer of agreements on housing sale;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Deadline for housing transfer; housing warranty duration regarding transactions
in buying or renting and buying new house; terms of agreements on housing
lease, lease purchase, mortgage, lending, permission for stay, authorization of
housing management; deadline for capital contribution;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Rights and obligations of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Commitments of contracting parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. Other
agreements;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Effective date of the agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10. Date
of agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11.
Signatures and full names of contracting parties, or stamps (if any) and
positions of the signatories regarding organizations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
122. Notarization and authentication of agreements and effective date of
housing agreements</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding agreements on housing sale, giving, exchange, capital contribution,
mortgage, or transfer of agreement on commercial housing sale, it is required
to notarize or authenticate the agreement, except for cases prescribed in
Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Regarding
any agreement prescribed in this Clause, the effective date of the agreement
shall be the date on which the agreement is notarized or authenticated.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding transactions in giving houses of gratitude; sale or lease purchase of
state-owned housing; sale or lease purchase of social housing, housing serving
the relocation; contributed housing which one entity of contracting parties is
an organization; housing lease, lending, permission for stay, or authorization
of housing management, it is not required to notarize or authenticate the agreement,
unless contracting parties wish to notarize or authenticate the agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Regarding
any agreement prescribed in this Clause, the effective date of the agreement
shall be agreed by contracting parties; if the contracting parties do not
agree, the effective date of agreement shall be the date on which the agreement
is signed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
documents on housing inheritance must be notarized or authenticated as
prescribed in law on civil.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
notarization of housing agreement must be carried out at a notary; the
authentication of housing agreement must be carried out at the People’s
Committee of the commune where the house is located. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. HOUSING SALE, TRANSFER OF HOUSING SALE AGREEMENTS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
123. Housing sale, transfer of agreements on commercial housing sale </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
transaction in housing sale must be made under agreement in accordance with
regulations prescribed in Article 121 of this Law. The contracting parties may
agree that the seller sells the house and/or transfer the piece of land attached
to that house within a certain period of time to the buyer as prescribed in
regulations of the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the buyer buys a commercial house from the investor but he/she has not
applied to the competent agency for the Certificate of housing, he may transfer
the housing sale agreement; the transferee must fulfill agreed obligations in
the housing sale agreement. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Procedures
for transfer, content and form of documents on transfer of housing sale
agreement shall comply with regulations of the Minister of Construction; the
transferor shall pay taxes and/or fees as prescribed on in accordance with
regulations of law on taxes and fees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
124. Housing selling prices, transaction prices of transfer of agreements on
commercial housing sale </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The selling
price of the house, the transaction price of housing selling agreement shall be
agreed by contracting parties and stated in the housing sale agreement or
document on transfer of housing sale agreement; if the State regulates prices
of housing sale, contracting parties must comply with that regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
125. Installment sale of housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
installment sale of housing shall be agreed by contracting parties and stated
in the housing sale agreement; within the installment period, the housing buyer
shall exercise his right to use the house and fulfill obligations to maintain
that house, unless that house is under warranty period as prescribed in this
Law or otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
buyer buying house by installments may not conduct transactions in housing
sale, giving, exchange, mortgage, or capital contribution with other person
until he/she pays off the total amount, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
During
the installment period, if the buyer dies, his/her lawful heir(s) may exercise
rights and fulfill obligations of the buyer, when the heir(s) pay off the total
amount to the seller, they shall be granted the Certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If
the buyer wishes to return the house during the installment period and the
seller agrees, both parties shall agree about the method of house return and
the refund of the housing payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
126. Selling jointly-owned houses </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
jointly-owned house must be sold with the consent of owners; in case any joint
owner does not consent to sell the house, other joint owners are entitled to
request the Court to handle the house as prescribed in regulations of law. The
joint owners shall acquire pre-emption rights to buy the house, if not; it
shall be bought to other people.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
there is any owner who is declared missing by the court, the remaining owners
are entitled to sell that house; the share of the house held by the missing
owner shall be handled as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case any joint owner sells his/her share, other joint owners shall acquire
pre-exemption rights to buy it; if it is not bought by any owner within 30
days, from the day on which the notification of sale of joint ownership house
and requirements for sale, it shall be sold to other people; in case there is
any violation against pre-emption rights, it shall be handled as prescribed in
law on civil. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
127. Selling houses under lease agreements</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case a homeowner buys a house under a lease agreement, he/she must notify the
lessees in writing of the sale and requirements for sale; if the lessees have
paid off the rents up to the date on which the notification is sent, they shall
acquire pre-emption rights to buy the house, except for jointly-owned houses;
if the house is not bought by any lessee within 30 days from the date of which
the lessees receive the notification, the homeowner is entitled to sell the
house to other people, unless both contracting parties otherwise agreed about
the deadline.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If a
state-own house under a lease agreement is sold, it must comply with Section 2
Chapter VI of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
128. Compulsory purchase order</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If the
State wishes to buy a house used for national defense and security purposes,
national or public benefits although that house is under an agreement on
housing sale, the President of the People’s Committee of the province shall
issue a compulsory purchase order. The prices, conditions and methods of
payment shall be carried out according to the agreement on housing sale
concluded by contracting parties. The State shall pay compensation to
contracting parties (if any). The agreement on housing sale shall be annulled.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. HOUSING LEASE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
129. Lease term and housing rents</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lessor and the lessee may agree about lease term, rents and payment, lump sum
or installment payments; if there are any regulations on housing rent regulated
by the State, the contracting parties shall comply with regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
the lessor renovates the house with consent of the lessee although the lease
term does not expire, the lessor is entitled to adjust the housing rents. The
new rent shall be agreed by contracting parties; if not, the lessor is entitled
to unilaterally terminate the lease agreement and pay compensation to the
lessee as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lawful rights and interests of the lessor and the lessee shall be protected by
the State over the lease term.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
130. Jointly-owned houses for lease</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lease on a jointly-owned house must be agreed by all homeowners, unless the
joint owners lease out their shares.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
joint owners may authorize their representatives to conclude housing lease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
131. Terminating lease agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. With
respect to agreements on state-owned house lease, they shall be terminated if
they are subject to one of cases prescribed in Clause 1 Article 84 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. With
respect to agreements on non-state-owned house lease, they shall be terminated
in one of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
lease agreement expires; regarding the unlimited term agreement, it shall
terminate after 90 days, from the day on which the lessor notify the lessee of
the termination of the lease agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Both
contracting parties agree to terminate the agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
house for lease no longer exists;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
lessor does not live with anybody when he/she dies or is declared missing by
the court </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) Any
house for lease which is damaged, in danger of collapse or in the area subject
to land withdrawal or housing clearance or demolition according to decisions
issued by the competent agency; or any house for lease subject to decision on
compulsory purchase order or commandeering issued by the State to use for other
purposes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
lessor must notify the lessee of the termination of the lease agreement in
writing before 30 days as prescribed in this Clause, unless otherwise agreed;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
agreement terminates as prescribed in Article 132 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
132. Unilateral termination of lease agreement</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
During the lease term, the lessor may not unilaterally terminate the lease
agreement and withdraw the house, except for cases prescribed in Clause 2 of
this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessor is entitled to terminate unilaterally the lease agreement and withdraw
the house in one of following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
lessor lease out the state-owned houses or social houses ultra vires and not
satisfying requirements as prescribed in this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
lessee has not paid the rent for 3 months or more without reasonable
explanation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
lessee uses the house for improper purposes as agreed in the agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
lessee expands, renovates, or demolishes the house under lease agreement
without the consent of the homeowner;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
lessee exchanges, lends, sublets the house under lease agreement without
consent of the lessor;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) The
lessee still creates disorder or breaches hygiene an environment conditions
causing negative effects on activities of the neighborhood although he/she is
warned for the third time by the lessor or the chief of neighborhood, the chief
of village;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g) Cases
prescribed in Clause 2 Article 129 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lessee is entitled to terminate unilaterally the lease agreement:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
lessor does not repair the house when it is seriously damaged;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
lessor increases the rents unreasonably or increases the rents without
notification to the lessee;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
right to enjoyment of the house is restricted by interests of a third party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If
any party unilaterally terminates the lease agreement, the other party must be
informed for at least 30 days, unless otherwise agreed; if he/she commits
violations mentioned in this Clause and cause damage, he/she must pays
compensation as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
133. Rights to continue renting houses</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case the homeowner dies but the lease has not expired, the lessee has right to
continue renting the house for the rest of their lease term. The heir is
required to keep performing the lease agreement, unless otherwise agreed. If
the homeowner has no lawful heir as prescribed, that house shall be under
ownership of the State and the lessees have right to continue renting as
prescribed in regulations on management and use of state-owned houses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
the homeowner transfers ownership of the house under lease agreement to other
people but the lease term has not expired, the lessee has right to continue
renting for the rest of their lease term; the new homeowner must keep
performing the lease agreement, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If
the lessee dies but the lease term has not expired, any people living with the
lessee has right to continue renting for the rest of the lease term, except for
official residence lease or unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4. SOCIAL HOUSING LEASE PURCHASE </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
134. Procedures for social housing lease purchase</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
transaction in social housing lease purchase must be concluded under an
agreement as prescribed in Article 121 of this Law; regarding the lease
purchase transaction in social housing which is invested by organizations or
individuals, the lease purchase agreement must be concluded between the
investor and the lessee; regarding the lease purchase transaction in
state-owned social housing, the lease purchase agreed shall comply with Point a
Clause 2 Article 83 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
the lease purchase term expires and the lessee has paid off the total amount as
agreed, the lessor is required to request the competent agency to grant the
Certificate the lessee, unless the lessee wishes to apply for the Certificate
himself/herself.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
135. Rights and obligations of lessees under agreements on lease purchase of
social housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. b)
The lessee must comply with Article 62 of this Law and other obligations as
specified in the agreement on housing lease purchase. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the lease purchase term expires but the lessee has been received the house, the
lessee shall return the house to the lessor; the lessee may claim a refund of
the option, except for cases prescribed in Point e and Point h Clause 1 Article
84 and Clause 2 Article 136 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
the lessee dies, it is required to follow the procedures below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
there is any lawful heir living in that house with the lessee, he/she has right
to continue renting and buying the house, unless the lawful heir voluntarily
returns the house under lease purchase agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the lessee has lawful heir(s) but they do not live together in that house, and
the lessee has paid for two-thirds of the lease purchase term, the lawful
heir(s) is/are entitled to pay off the total amount in proportion to one-thirds
of the remaining lease purchase term and the heir(s) shall be issued the
Certificated by the competent agency; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
there is any lawful heir not subject to Point a and Point b of this Clause, the
lessor is entitled to withdraw the house and the lawful heir is entitled to
claim the refund of option included in the interest as prescribed in inter-bank
unperiodical interest rates on the day on which the option is refunded;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) If
there is not any heir, the option shall be under ownership of the State and the
lessor is entitled to withdraw the house, and then enter into other lease
agreement or lease purchase agreement with other entities entitled to rent or
rent and purchase social housing as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
136. Terminating lease purchase agreements and withdrawal of social housing
under lease purchase agreements</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding lease purchase transactions in state-owned social housing, the
termination of lease purchase agreement and housing withdrawal shall comply
with one in cases prescribed in Point a, b, c, e, g and h Clause 1 Article 84
of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. With
respect to agreements on non-state-owned house lease purchase, the lessor is
entitled to terminate the agreement on housing lease purchase or withdraw the
house under the lease purchase agreement in one of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) The
lessee leases out or sells the house under lease purchase agreement to other
people without the consent of the lessor when the lease purchase term has not
expired.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) The
lessee has not paid the rents for 3 months or more without good reasons.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
lessee expands, renovates, or demolishes the house under lease purchase
agreement without the consent of the lessor;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
lessee uses the house for improper purposes as agreed in the agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd) The
lessee is subject to cases prescribed in Point d Clause 2 Article 135 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e) Other
cases as agreed by contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lessee not subject to Clause 1 of this Article is entitled to terminate the
lease purchase agreement as agreed in the agreement; if he/she has received the
house, he/she must return the house to the lessor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
5. DEEDS OF GIFT FOR HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
137. Gifts of joint-owned houses</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
deed of gift is required to be concluded by all joint owners when a house under
tenancy by the entirety is gifted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
joint owner is only entitled to gift his/her share in the house under tenancy
in common and may not cause negative effects on lawful rights and interests of
other joint owners. After receiving the share, the new joint owner may not
cause negative effects on lawful rights and interests of other joint owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
138. Gifts of houses under lease agreements</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner of a house under lease agreement must notify the lessees of the gift
of the house.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessees are entitled to keep renting the house for the rest of the lease term
as agreed with the donor, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
6. HOUSING EXCHANGE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
139. Exchange of joint owned houses</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. If a
house under tenancy by the entirety is exchanged, the consent of all joint
owners is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
joint owner is only entitled to exchange his/her share in the house under
tenancy in common and may not cause negative effects on lawful rights and
benefits of other joint owners. After receiving the share, the new joint owner
may not cause negative effects on lawful rights and interests of other joint
owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
140. Exchange of houses under lease agreements</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner of a house under lease agreement must notify the lessees of the
exchange of the house.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessees are entitled to keep renting the house for the rest of the lease term
as agreed with the homeowner, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
141. Payment for difference</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When both
parties exchange the house and transfer the homeownership to each other, if
there is any difference in value of housing, they must pay that difference,
unless otherwise agreed. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
7. HOUSING INHERITANCE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
142. Inheritance of houses under tenancy by the entirety</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If a
house under tenancy by the entirety is inherited by a heir who is remaining
joint owners, they shall inherit under the will or the rules of intestacy; if
the heir is not the joint owners, they shall be paid the portion of value of
house that they inherit, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
143. Inheritance of houses under tenancy in common</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
share of a testator in a house under tenancy in common shall be divided to
his/her heir under the will or rules of intestacy; if the house is bought to
divide its value, the heir shall be given pre-emption rights to buy it; if the
heir does not buy it, other joint owners shall be given pre-emption rights to
buy it and pay the house’s value to the heir.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
8. HOUSING MORTGAGE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
144. Mortgagors and mortgagees</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner is an organization entitled to mortgage its house at a credit
institution operating in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
homeowner is an individual entitled to mortgage his/her house at a credit
institution, or an economic organization operating in Vietnam or individuals as
prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
145. Mortgage on jointly-owned houses</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
mortgage on jointly-owned houses must be agreed in writing by joint owners,
except for mortgage on houses under tenancy in common. The joint owners of the
house under tenancy by the entirety have joint liability to fulfill obligations
of the mortgagor as prescribed in the Civil code.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
146. Mortgage on houses under lease agreements</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner is entitled to mortgage the house under lease agreement provided that
he/she notify the lessees of the mortgage in writing in advance. The lessees
are entitled to keep renting for the rest of the lease term.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the house under the lease agreement is settled to fulfill the obligations
of the mortgagor, the lessees are entitled to keep renting for the rest of the
lease term, unless the lessees commit violations prescribed in Clause 2 Article
131 of this Law or otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
147. Mortgage on projects on housing construction and mortgage on off-the-plan
housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
investor in the project on housing construction is entitled to mortgage the
project or houses in the project at a credit institution operating in Vietnam
to apply for loans to invest in the project or build houses in the project; in
case the investor has mortgaged the house, but he/she wishes to mobilize
capital to divide the house as prescribed in law on housing and wishes to sell
or lease and purchase that house, the mortgage on the house (if any) has been
paid off before the agreement on housing capital mobilization, sale, or lease
purchase is concluded with clients, unless otherwise agreed by the contributor,
the buyer/lessee and the lender.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Before
concluding an agreement on housing capital mobilization, sale, or lease purchase
with clients as prescribed in this Clause, it is essential to refer to the
Certificate of conformity to sell issued by the housing authority of province
in order to determine the mortgage on the house is whether has been paid off.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
organization or individual who builds an off-the-plan house on their lawful
piece of land; any organization or individual who buys an off-the-plan house in
a project on housing construction from an investor is entitled to mortgage that
house at a credit institution operating in Vietnam in order to apply for a loan
to build or buy that house. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
148. Requirements for mortgage on projects on housing construction and mortgage
on off-the-plan housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Requirements for mortgage on projects on housing construction and mortgage on
off-the-plan housing: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) In
case the investor mortgages a part or all of the project on housing
construction, a approved dossier on project, technical design and the
Certificate or Decision on land allocation or land lease issued by the competent
agency are required;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the investor mortgages an off-the-plan house in the project, he is
required to satisfy both requirement prescribed in Point a of this Clause and
other requirement that the foundation of that house must be finished as prescribed
in law on construction and it is not subject to the part or all of the project
which is mortgaged by the investor as prescribed in Point a of this Clause;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) If
any organization or individual mortgages their houses prescribed in Clause 2
Article 147 of this Law, the Certificate of rights to use land prescribed in
law on land, or License for construction (if applicable) is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the mortgagor who mortgages his/her off-the-plan house buys a house in the
project on housing construction from the investor, he/she is required to
conclude an agreement on housing sale with the investor, or obtain a grant deed
of the house if he/she is the transferor, documentary evidence for payment of
the house on contractual schedule and he/she is not subject to any complaints,
lawsuit, or dispute about agreement on housing sale or transfer of the
agreement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
mortgage on projects on housing construction and the mortgage on off-the-plan
houses must comply with regulations of this Law; if not, that mortgage shall be
considered illegal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
149. Handling of houses subject to the existing mortgage</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
handling of houses subject to the existing mortgage, including off-the-plan
houses must comply with regulations of this Law, law on civil and corresponding
regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
handling of the project on housing construction subject to the existing
mortgage must comply with law on civil and corresponding regulations of law;
any organization or individual receiving the project must satisfy requirements
for the investor as prescribed in this Law and register at the competent agency
assigning the project as prescribed in law on real estate trading. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
9. CONTRIBUTING HOUSING AS CAPITAL</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
150. Procedures for contributing housing as capital</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A homeowner
or an investor in the project on commercial housing construction is entitled to
contribute housing as capital to run business in fields not prohibited by law.
The contributing housing as capital must be made under an agreement prescribed
in Article 121 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
house contributed as capital must be an existing house and meet all
requirements prescribed in Clause 1 Article 118 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
151. Contributing jointly- owned housing as capital</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
contributing jointly-owned housing as capital must be consented by all joint
owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
joint owners may concurrently sign the agreement on contributing housing as
capital or appoint their representatives to sign the agreement on contributing
housing as capital as agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
152. Contributing housing under lease agreement as capital</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
homeowner of the house under a lease agreement must notify the lessees of the
contributing housing as capital.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lessees are entitled to keep renting the house for the rest of the contractual
lease term, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
10. AGREEMENT ON HOUSING LENDING OR PERMISSION FOR STAY</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
153. Jointly-owned housing lending or permission for stay</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
joint owner may lend or permit to stay in the house under tenancy by the
entirety with the consent of all joint owners; a joint owner may lend or permit
to stay in his share of the house under tenancy in common provided that it does
not cause negative effects on the interests of other joint owners. The person
who lends or permits to stay in the house is entitled to terminate the
agreement prescribed in Article 154 of this Law and contractual terms.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
joint owners are entitled to authorize their representatives to conclude the
agreement on housing lending or permission for stay.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
154. Cases of termination of agreements on housing lending or permission for
stay</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
deadline of the housing lending or permission for stay expires.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
housing for lending or permission for stay no longer exists.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
person who borrows or stays in the house dies or is declared missing by the
Court,</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
housing for lending or permission for stay is in danger of collapse or subject
to the decision on land clearance, demolition, or land withdrawal issued by the
competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. By
agreements of the parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
11. HOUSING MANAGEMENT AUTHORIZATION </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
155. Scope of housing management authorization</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
housing management authorization means the homeowner authorizes other
organization or individual to exercise rights and fulfill obligations of the
homeowner pertaining to management and use of housing over the duration of
authorization. The housing management is only authorized relating to existing
houses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
scope of housing management authorization shall be agreed by contracting
parties and stated in the authorization agreement; if the contracting parties
do not agree about the duration of authorization, the authorization agreement
shall take effect for one year, from the day on which the authorization
agreement is concluded.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
authorizer must pay the administrative expense, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
156. Authorization for management of joint owned housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
management of houses under tenancy by the entirety shall be authorized with the
consent of all joint owners; any joint owner of the house under tenancy in
common is entitled to authorize other people to manage his/her share provided
that it does not cause effects on interest of other joint owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
joint owners must notify other homeowners of the housing management
authorization, unless authorized person in charge of housing management is also
the joint owner.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
157. Cases of terminating agreements on housing management authorization</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
authorization agreement expires.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
scope of authorization </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
house subject to management authorization does not exist.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
authorized grantor or the authorized grantee unilaterally terminates the
agreements on housing management authorization as prescribed in Article 158 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
authorized grantor or the authorized grantee dies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
authorized grantee is missing or incapable of civil acts according to the
decision issued by the Court.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Other
cases as agreed by contracting parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
158. Unilateral termination of agreements on housing management authorization</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
authorized grantor may unilaterally terminate agreements on housing management
authorization in one of following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the authorization incurs administrative expense, the authorized grantor is not
required to notify the authorized grantee of the unilateral termination of the
authorization agreement provided that he/she pays the authorized grantee the
remuneration for the task performed by the grantee and the compensation; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the authorization does not incur administrative expense, the authorized grantor
must notify the authorized grantee of the unilateral termination of the
authorization agreement before at least 30 days, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
authorized grantor may unilaterally terminate agreements on housing management
authorization in one of following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the authorization incurs administrative expense, the authorized grantor is not
required to notify the authorized grantee of the unilateral termination of the
authorization agreement but he/she must pays compensation to the authorized
grantee (if any);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the authorization does not incur administrative expense, the authorized grantor
must notify the authorized grantee of the unilateral termination of the
authorization agreement before at least 30 days, unless otherwise agreed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
authorized grantor and the authorized grantee must notify the third person of
the unilateral termination of the agreement on housing management
authorization.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IX</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>THE HOMEOWNERSHIP OF FOREIGN ENTITIES IN VIETNAM</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
159. Foreign entities eligible for the homeownership in Vietnam and forms of
the homeownership in Vietnam relating to foreign entities</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Foreign entities eligible for the homeownership in Vietnam include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Foreign entities who invest in project-based housing construction in Vietnam as
prescribed in this Law and corresponding regulations of law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Foreign-invested enterprises, branches, representative offices of foreign
enterprises, foreign-invested funds and branches of foreign banks operating in
Vietnam (hereinafter referred to as foreign organization);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Foreign individuals who are allowed to enter Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
foreign entities eligible for the homeownership in Vietnam if they:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Invest in project-based housing construction in Vietnam as prescribed in this
Law and corresponding regulations of law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Buy,
rent and purchase, receive, or inherit commercial housing including apartments
and separate houses in the project for housing construction, except for areas
under management relating to national defense and security as prescribed in
regulations of the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
160. Requirements pertaining foreign entities eligible for the homeownership in
Vietnam </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
foreign entity prescribed in Point a Clause 1 Article 159 of this Law is
required to have an Investment certificate and have houses which are built
under a project as prescribed in this Law and corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
foreign entity prescribed in Point b Clause 1 Article 159 of this Law is
required to have an Investment certificate or a Permission to run business in
Vietnam (hereinafter referred to as Certificate of investment) issued by the
competent agency in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
foreign entity prescribed in Point c Clause 1 Article 159 of this Law is required
to have a permission to enter Vietnam and he/she is not granted diplomatic
immunity and privileges as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government provides guidance on documentary evidence for entities or
requirements pertaining to foreign entities qualifying for the homeownership in
Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
161. Rights of foreign entities as homeowners</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
foreign entity prescribed in Point a Clause 1 Article 159 of this Law is
entitled to exercise rights of homeowners as prescribed in Article 10 of this
Law, if his/her house is built on a piece of leased land, he/she is only
entitled to lease that house.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
foreign entity prescribed in Point b and c Clause 1 Article 159 of this Law is
entitled to exercise rights of homeowners similarly to Vietnam citizens
provided that he/she comply with following regulations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
He/She may not buy, rent and purchase, receive, inherit and own more than 30%
of apartments in an apartment building; or more than 250 houses regarding
separate houses including villas, row houses in an area whose population is
equivalent to a ward-administrative division. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
in an area whose population is equivalent to a ward-administrative division has
multiple apartment buildings or regarding separate houses in a street, the
Government shall provide guidance on number of apartments or number of separate
houses that a foreign entity is entitled to buy, rent and purchase, receive,
inherit and own;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) In
case the foreign entity receives or inherits house(s) not in accordance with
Point b Clause 2 Article 159 of this Law or exceeding the number of houses
prescribed in Point a of this Clause, he/she only receives the value of that
house(s);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) The
foreign individuals are eligible for the homeownership as agreed in agreements
on housing sale, lease purchase, gifting, or inheritance for not more than 50
years, from the day on which they are granted the Certificate and they may be
also granted extension as prescribed in regulations of the Government; the
duration of the homeownership must be stated in the Certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If a
foreign individual marries to a Vietnamese citizen or an oversea Vietnamese,
he/she qualifies for stable and long-term homeownership and has all rights of
homeowner similarly to Vietnamese citizens;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) The
foreign organization are eligible for the homeownership as agreed in agreements
on housing sale, lease purchase, gifting, or inheritance for not longer than
duration stated in their Certificate of investment, including extension
duration, the duration of the homeownership shall be determined from the day on
which the organization is granted the Certificate and stated in such
Certificate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Before the time limit of the homeownership prescribed in this Law expires, the
homeowner is entitled to gift or sell their house(s) to entities eligible for
the homeownership in Vietnam; if not, their house(s) shall be under ownership
of the State.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
162. Obligations of foreign entities as homeowners</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
foreign entity prescribed in Point a Clause 1 Article 159 of this Law has
obligations of homeowners as prescribed in Article 11 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
foreign entity prescribed in Point b and Point c Clause 1 Article 159 of this
Law has obligations of homeowners similarly to Vietnamese citizens provided
that he/she comply with following regulations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) If
the homeowner is a foreign individual, he/she is entitled to lease house(s) for
lawful purposes provided that he/she notifies the agency of district in charge
of housing where the house is located of housing lease as prescribed in
regulations of the Minister of Construction and pays taxes on housing lease as
prescribed before leasing houses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If a
foreign individual gets married to a Vietnamese citizen or an oversea
Vietnamese, he/she qualifies for stable and long-term homeownership and has all
rights of homeowner similarly to Vietnamese citizens;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) If
the homeowner is a foreign organization, its house(s) is/are only provided for
their employees but it is not allowed to use their house(s) for lease, offices,
or other purposes;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c) They
pay off the total amount through credit institutions operating in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
X</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>COMMUNICATION SYSTEM AND DATABASE OF HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
163. Communication system of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Communication
system of housing includes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Information technology infrastructure of housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Systems
of operating system software, system software and application software;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Database of housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
164. Database of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
database of housing must be formulated and consistently managed from central
governments to local governments, which is connected to database and
communication system of land.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
database of housing includes: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Database of system of legislative documents on housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Database of housing development including programs, planning for housing
development, investigation, and statistics on housing, basic information about
projects on housing construction, number, type of housing, area of housing,
area of pieces of land used for housing construction;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Database of changes in management and use of housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d) Other
database relating to housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Every
10 years, the Government shall carry out an investigation, release statistics
on housing and take national census population. In the middle of the national
census population and housing period, the Government shall carry out an pilot
investigation and release statistics on housing on the basis of formulation of
policies on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Basic
statistical indicators on housing must be included in national statistical
indicator system. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Funding for investigation and statistics on housing shall be provided by
government budget.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
165. Competence and responsibility for formulating communication system and
database of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Ministry of Construction must formulate and manage, develop communication and
database of national housing; Ministries, agencies and the People’s Committees
of provinces must cooperate in provision of housing database for the Ministry
of Construction to update on national housing communication system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
People’s Committee of the province must formulate, manage, and develop the
communication system and database of local housing, ensure the unified
information between housing and land attached to housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
State shall allocate budget to build database and communication system of housing
and the operation and maintenance of that system; the Ministry of Construction
shall request the Prime Minister to allocate budget to build, manage, operate,
and maintain that system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall provide guidance on creation of the database, statistical
indicators and the management, operation and development of system of database
and communication of housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
166. Management and development of communication and database of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
housing database must be managed closely, developed and used effectively and
properly. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
information in the housing database provided by the competent agency shall be
valid similarly to written dossiers or documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
agency in charge of management of housing database and information prescribed
in Clause 4 of this Clause shall enable organizations and individuals to
develop or use housing information following procedures as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Any
organization or individual who wishes to receive information about housing
shall pay fees for using information as prescribed, except for information
provided at the request of the competent agency to serve state management,
investigation, verification or actions against contravention of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Ministry of Construction shall be in charge of management of database and
communication system of housing nationwide. Authorities of provinces or
districts in charge of housing shall be also in charge of management of
database and communication system of housing in the administrative divisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
XI</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>STATE MANAGEMENT OF HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
167. State management of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Formulate and direct to implement strategies, projects, programs, or plans for
development and management of housing. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Issue
and implement legal documents on housing, mechanism, policies on development
and management of housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Formulate and issue technical regulations and standards, classification of
housing and quality control of housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Decide policies on projects on housing construction; assessment, approval,
adjustments, or suspension of projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Manage documents on housing; manage funds for state-owned housing; manage
projects on housing construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Investigate, release statistics, build system of database and communication of
housing, manage, operate, develop, and provide database and information about
housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Study, apply science and technology, and raise public awareness of legal
knowledge about housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Provide human resources with training in development and management of housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Manage housing public services.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Recognize institutions providing training in management of apartment buildings
grant Certificates of training in management of apartment building; recognize
the classification of apartment buildings; grant, revoke the Certificates of
training in housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11.
Provide guidance, expedite, inspect, deal with complaints, dispute,
denunciation and violations against regulations in housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
12.
Cooperate internationally in the housing fields.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
168. Formulation of Strategy for national housing development</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
According to socio-economic development strategy in every period, the Ministry
of Construction shall formulate and request the Prime Minister to approve the
Strategy for national housing development in every period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Strategy for national housing development includes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Objectives for housing development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Objectives for housing development includes minimum area of housing, area of
housing per capita in urban areas, rural areas and nationwide; development rate
of types of housing; demand for social housing for those facing difficulties of
housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Assignments and measures for housing development, in which target programs for
housing development equivalent to every group entitled to benefit from policies
on social housing must be clarified.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d)
Responsibility of competent agencies in central governments and the People’s
Committee of province for housing development and management;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd)
Other relevant content.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
basic indicators in housing development in the Strategy for national housing
development includes area of housing per capita; number of housing; floor area
of new housing; quality of housing in urban areas, rural areas and nationwide;
entities facing difficulties of housing which are provided housing must be
included in assignments of national socio-economic development in every period.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
169. Approval for programs or plans for housing development</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
approval for programs or plans for housing development shall following
procedures below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a) With
respect to central-affiliated cities, the People’s Committees of cities shall
formulate programs for housing development as prescribed in Article 15 of this
Law and confer the Ministry of Construction, then send it to the People’s
Council of cities for approval. The People’s Committee of city shall approve
and implement programs after the People’s Council of the city passes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
documents send to the Ministry of Construction for conferring shall include
planning for land resources used for housing construction and plans for providing
accommodation for every group of entities; indicators for area of housing per
capita; number, area, and rate of types of housing; expectation of capital
resources; responsibility of relating agencies in the implementation of
programs for housing development;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) With
respect to provinces, the People’s Committee of the province shall implement
the programs for housing development as prescribed in Article 15 of this Law,
then send it to the People’s Council of province for approval;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
According to the approved program for housing development, the People’s
Committee of the province shall formulate and approve the plan for local
housing development as prescribed in Article 15 of this Law; if it has the plan
for using budget for housing development, it is required to confer the People’s
Council of province before approval.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Procedures for formulation and content of plans for local housing development
shall comply with regulations of the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
170. Approval of residential construction projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Before setting up or approving projects on housing construction for relocation,
social housing, official residence using public capital, the policies on that
projects shall be approved as prescribed in the Law on public investment. In
case the project is invested by central budget, it is required to confer the
Ministry of Construction; in case the project is invested by local budget, it
is required to confer the housing authority of province. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding other projects on housing construction which must be granted the
approval of investment as prescribed in the Law on Investment shall comply with
the Law on Investment. Regarding projects which are not subject to the approval
of investment as prescribed in the Law on Investment shall comply with regulations
of the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
171. Application for approval of residential construction projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Regarding the case prescribed in Clause 1 Article 170 of this Law, both
application for approval of residential construction project prescribed in the
Law on public investment and documents prescribed in Point a and Point b Clause
2 of this Article are required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regarding the projects must be approved as prescribed in the Law on Investment,
both application for approval prescribed in the Law on Investment and the
following documents are required:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Application form for the approval of the residential construction project,
which clarifies legal basis, content of approval and reasons for applying for
approval;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Specific planning drawing of area of projects approved by the competent agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
172. Research, application of science and technology and international
cooperation in housing field</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State carries out incentive policies and facilitates the application of science
and technology and international cooperation for development and management of
housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
State provides funding for application of new technology or material in housing
construction to ensure quality, rate of progress, energy-saving and low expense
on construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
173. Training in development and management of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Officials and civil servants working in agencies in charge of housing
management and development are required to participate in training course in
development and management of housing. Any person working in the managing
organization of an apartment building is required to participate in training
course in management of apartment buildings and obtain the Certificate of
training in management of apartment buildings as prescribed in regulations of the
Minister of Construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Minister of Construction shall regulate programs, curriculum content about
development and management of housing provided for officials and civil servants
in charge of development and management of housing nationwide.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
174. Agencies in charge of housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Government shall be in charge of state management of housing nationwide.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Ministry of Construction shall take responsibility to the Government for
management of housing nationwide.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Relevant Ministries, agencies within their competence implement State
management of housing and cooperate with the Ministry of Construction in
implementation of law on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
People’s Committees must implement State management of housing in the
administrative divisions as prescribed in this Law and the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
175. Responsibility of the Ministry of Construction </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Formulate legal documents, strategies, projects, plans for housing development
then send them to the Government and/or the Prime Minister.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Issue
and implement legal documents on housing within their competence; regulate
technical regulations and standards, classification of housing, determination
of rents, lease purchase prices, selling prices of social housing, housing
serving the relocation, state-owned housing; regulate content and form of
agreements on sale, lease, lease purchase of social housing, housing serving
the relocation, state-owned housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Give
suggestion on programs for housing development of central-affiliated cities;
conduct assessment of official residence, then submit the plan for development
of official residence of central governments to the Prime Minister, approve
projects on housing construction; make adjustments or impose suspension of
residential construction projects as prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Management of housing, storage of documents on state-owned houses of central
governments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Investigate, release statistics, build system of database and communication of
national housing, manage, operate, develop, and provide database and
information about national housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Research, apply science and technology, and raise public awareness of legal
knowledge about housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Provide training courses in management of apartment buildings, recognize
institutions providing training courses in management of apartment buildings;
regulate the grant of Certificates of training in management of apartment
building; regulate and recognize the classification of apartment buildings.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Provide guidance, expedite, inspect, and deal with complaints, dispute,
denunciation and violations against regulations in housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Cooperate internationally in the housing fields.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10.
Carry out other assignments in the housing fields as prescribed in this Law or
given by the Government or the Prime Minister.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
176. Housing inspection </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Construction Inspectorate of the Ministry of Construction or Services of
Construction shall perform administrative or specialist inspection to
organizations, households or individuals involved in development, management
and use of housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Specialist inspection of housing includes: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Inspection of the observance of law conducted by organizations, households or
individuals involved in development, management and use of housing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b)
Discover, prevent and handle within their competence or request the competent
agency to handle violations against law on housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Ministry of Construction shall take responsibility for specialist inspection of
national housing. Services of Construction shall take responsibility for
specialist inspection of local housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
XII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>SOLUTIONS TO DISPUTE, COMPLAINTS, DENUNCIATION AND
VIOLATIONS AGAINST LAW ON HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1: SOLUTIONS TO DISPUTE, COMPLAINTS, DENUNCIATION OF HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
177. Solutions to dispute about housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State encourages parties in solving dispute about housing through conciliation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
dispute about the homeownership, right to enjoyment of housing under ownership
of organizations or individuals, the dispute about agreements on housing,
management of apartment building shall be settled by the People’s Court as
prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
dispute about management and use of state-owned houses shall be settled by
People's Committees of provinces if that houses are under management of local
governments, the Ministry of Construction shall settle houses under management
of central governments; in case any organization or individual does not agree
with the decision made by the People’s Committee of the province or the
Ministry of Construction, they have rights to file a lawsuit at the People’s
Court as prescribed in law on administrative procedural.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
dispute about funding for management of apartment building, management and use
of funding for maintenance of the common areas in the apartment building shall
be settled by the People’s Committee of the province where the housing subject
to dispute is located; if any organization or individual does not agree with
the decision made by the People’s Committee of the province, they have rights
to file a lawsuit at the People’s Court as prescribed in law on administrative
procedural.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
178: Complaints, denunciation and solutions to complaints, denunciation of
housing </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
complaints, denunciation and solutions to complaints, denunciation of housing
shall comply with the Law on complaints and the Law on denunciation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
the decision on settlement of complaints or denunciation issued by the
competent agency in charge of housing or the verdict delivered by the Court
takes effect, relevant parties must implement that decisions or verdicts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2: SOLUTIONS TO VIOLATIONS AGAINST LAW ON HOUSING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
179. Solutions to violations against law on housing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Any
person committing violations against law on housing shall face administrative
sanction or face a criminal prosecution as prescribed according to nature and
severity of their violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Any
person on duty committing violations below shall be disciplined, face
administrative sanction, or face a criminal prosecution according to nature and
severity of the violations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a)
Misuse position, entitlement to commit violations against regulations on
approval of policies on residential construction projects; assessment and
approval of residential construction projects; decision and assessment of
housing selling prices, rents, or lease purchase prices; implementation of
policies on housing support; determination of financial obligations of housing;
management and provision of information about housing and other regulations
relating to development, management and transactions in housing as prescribed
in this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b) Lack
of responsibility for management leading to violations against law on housing,
or other violations causing damage to benefits of the State, lawful rights and
interests of organizations, households or individuals involved in housing
development, homeowners and lawful occupiers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c)
Commit violations against regulations on administrative procedures in housing
fields, regulations on reports, statistics in development and management of
housing.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
180. Solutions to violations against law on housing in case of damages to the
State, organizations, households or individuals </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Any
person who both commits violations against law on housing and causes damages to
benefits of the State, lawful rights and interests of organizations, households
or individuals, he/she shall be both handled as prescribed in Article 179 of
this Law and paid compensation to the State and those suffering damages.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
XIII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>IMPLEMENTATION </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
181. Effect</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. This
Circular shall take effect from July 1, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Law on Housing No. 56/2005/QH11 which is amended by the Law No. 34/2009/QH12
and the Law No. 38/2009/QH12, the Resolution No. 19/2008/QH12 of the National
Assembly on pilot permission for foreign entities entitled to buy and own
housing in Vietnam shall be annulled from the effective date of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
182. Transitional provisions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
projects on housing construction which are approved before the effective date
of this law shall not approved as prescribed in this Law, unless they are
required to adjust the projects because the State adjusts the approved
planning, or it is required to reserve land for commercial housing construction
for social housing construction or reserve land of social housing for lease as
prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Any
social housing development project which is approved policies on investment
shall comply with this Law regardless of not subject to any program or plan for
local housing development.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the buyer received the commercial housing from the investor but he/she has
not applied to the competent agency for the Certificate of that house up to the
effective date of this Law, he/she entitled to transfer the agreement on sale
of that house as prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If an
apartment building set up its management board before the effective date of
this Law, its owners may hold the election of management board operating
according to model prescribed in this Law or remain the model until the end of
the tenure of the management board.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If
there are agreements on housing sale, or lease purchase which are concluded
before the effective date of this Law but the terms about housing warranty,
housing area for sale or lease purchase are different from regulations in this
Law, the contracting parties shall keep performing the signed agreement or
renegotiate as prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
183. Specific provisions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Government and the competent agencies shall provide guidance on Clauses and
Articles in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>This
Law is passed by the National Assembly of the Socialist Republic of Vietnam
session XIII, 8th plenum on November 25, 2014. </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 213.1pt;" valign="top" width="284"><div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 213.15pt;" valign="top" width="284"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>PRESIDENT
OF THE NATIONAL ASSEMBLY <br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<br />Unknownnoreply@blogger.com7tag:blogger.com,1999:blog-7854658301322086128.post-52368826424191144152014-11-20T00:29:00.000-08:002015-06-05T10:11:41.566-07:00VIETNAM SOCIAL INSURANCE LAW 2014<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
NATIONAL ASSEMBLY<br />
-------</b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
SOCIALIST REPUBLIC OF VIETNAM<br />
Independence - Freedom – Happiness<br />
----------------</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
No:
58/2014/QH13</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i>Hanoi,
November 20, 2014</i></div>
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<br />
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<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>LAW</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
ON SOCIAL INSURANCE<br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Constitution of the Socialist Republic of Vietnam; </i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
National Assembly promulgates the Law on Social Insurance.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
I </b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
1. </b>Scope of regulation</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
provides for social insurance regimes and policies; the rights and
responsibilities of employees and employers; agencies, organizations and
individuals involved in social insurance, representative organizations of
employee collectives and employers’ representative organizations; social
insurance agencies; social insurance funds; and procedures for social insurance
implementation, and state management of social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
2. </b>Subjects of application</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees being Vietnamese citizens shall be covered by compulsory social
insurance, including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Persons working under indefinite-term labor contracts, definite-term labor contracts,
seasonal labor contracts or contracts for given jobs with a term of between
full 3 months and under 12 months, including also labor contracts signed
between employers and at-law representatives of persons aged under 15 years in
accordance with the labor law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Persons working under labor contracts with a term of between full 1 month and
under 3 months;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Cadres, civil servants and public employees;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Defense workers, public security workers and persons doing other jobs in cipher
organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Officers and professional army men of the people's army; officers and
professional non-commissioned officers and officers and technical non-
commissioned officers of the people's public security; and persons engaged in
cipher work and enjoying salaries like army men;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Non-commissioned officers and soldiers of the people’s army; non- commissioned
officers and soldiers on definite-term service in the people’s public security;
army, public security and cipher cadets who are entitled to cost- of-living allowance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/
Vietnamese guest workers defined in the Law on Vietnamese Guest Workers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/
Salaried managers of enterprises and cooperatives;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i/
Part-time staffs in communes, wards and townships.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employees who are foreign citizens working in Vietnam with work permits or
practice certificates or practice licences granted by competent Vietnamese
agencies shall be covered by compulsory social insurance under the Government’s
regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Employers covered by compulsory social insurance include state agencies,
non-business units and people's armed forces units; political organizations,
socio-political organizations, socio-politico-professional organizations,
socio-professional organizations and other social organizations; foreign
agencies and organizations, and international organizations operating in the
Vietnamese territory; enterprises, cooperatives, individual business
households, cooperative groups, and other organizations and individuals that
hire or employ employees under labor contracts.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Persons covered by voluntary social insurance are Vietnamese citizens aged full
15 years or older and not defined in Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Agencies, organizations and individuals involved in social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
subjects defined in Clauses 1, 2 and 4 of this Article are below collectively
referred to as employees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
3. </b>Interpretation of terms</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In this
Law, the terms below are construed as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. <i>Social
insurance </i>means the guarantee to fully or partially offset an employee’s
income that is reduced or lost due to his/her sickness, maternity, labor
accident, occupational disease, retirement or death, on the basis of his/her
contributions to the social insurance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. <i>Compulsory
social insurance </i>means a form of social insurance organized by the State in
which employees and employers are required to participate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. <i>Voluntary
social insurance </i>means a form of social insurance organized by the State in
which a participant may select a premium rate and a method of premium payment
suitable to his/her income and the State supports his/her payment of social
insurance premiums for him/her to enjoy retirement and survivorship allowance
regimes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. <i>Social
insurance fund </i>is a financial fund which is independent from the state
budget and set up by contributions from employees and employers and with the
State's support.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. <i>Period
of social insurance premium payment </i>means a period counted from the time an
employee starts paying social insurance premiums to the time he/she stops such
payment. In case an employee pays social insurance premiums in interrupted
periods, his/her period of social insurance premium payment is the total of
such periods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. <i>Relative
</i>means an insured’s natural child, adopted child, spouse, natural father,
natural mother, adoptive father, adoptive mother, father-in-law or mother-
in-law, or another family member whom the insured is obliged to nurture in
accordance with the law on marriage and family.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. <i>Supplementary
retirement scheme </i>is a voluntary social insurance policy aiming to
supplement the retirement regime under compulsory social insurance, which is
formed by contributions from employees and employers in the form of personal
savings accounts, and preserved and accumulated through investment activities
in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
4. </b>Social insurance regimes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Compulsory social insurance covers the following regimes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Sickness;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Maternity;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Labor
accident and occupational disease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Retirement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Survivorship allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Voluntary social insurance covers the following regimes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Retirement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Survivorship allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
supplementary retirement scheme shall be stipulated by the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
5. </b>Social insurance principles</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Levels of social insurance allowances shall be calculated based on the social
insurance premium rate, the premium payment period and the sharing among the
insured.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
compulsory social insurance premium rate shall be calculated based on an
employee’s monthly salary. The voluntary social insurance premium rate shall be
calculated based on the monthly income selected by employees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Employees who pay both compulsory and voluntary social insurance premiums are
entitled to the retirement regime and survivorship allowance regime based on
their period of social insurance premium payment. The period of social
insurance premium payment already calculated for enjoying a lump-sum social
insurance allowance shall not be included in the period used to calculate
social insurance regimes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
social insurance fund shall be managed in a centralized, uniform, public and
transparent manner; used for proper purposes and independently accounted by
component funds and groups of the insured subject to the state- prescribed
salary regime and the employer-decided salary regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Social insurance shall be implemented in a simple, easy and convenient manner,
promptly and fully ensuring the interests of the insured.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
6. </b>State policies on social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
encourage and create conditions for agencies, organizations and individuals to
participate in social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
provide support for voluntary social insurance participants.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
protect the social insurance fund and take measures to preserve and develop the
fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
encourage employers and employees to participate in the supplementary
retirement scheme.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
prioritize investment in the development of information technology for social
insurance management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7. </b>Contents of state management of social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
promulgate, and organize the implementation of, legal documents, strategies and
policies on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
propagate and disseminate policies and law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
perform statistical and information work on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
organize the apparatus for social insurance implementation; to train human resources
for social insurance work.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
manage the collection, payment, preservation, development and balancing of the
social insurance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To
inspect and examine the observance of the law on social insurance; to settle
complaints and denunciations and handle violations of the law on social
insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. To
carry out international cooperation on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8. </b>State management agencies in charge of social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Government shall perform the unified state management of social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Ministry of Labor, War Invalids and Social Affairs shall take responsibility
before the Government for performing the state management of social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Ministries and ministerial-level agencies shall, within the ambit of their
tasks and powers, perform the state management of social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Vietnam Social Security shall participate and coordinate with the Ministry of
Labor, War Invalids and Social Affairs, the Ministry of Finance and People’s
Committees of provinces and centrally run cities (below referred to as
provincial-level People’s Committees) in managing the collection, payment,
preservation, development and balancing of the social insurance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
People’s Committees at all levels shall perform the state management of social
insurance within their localities as decentralized by the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9. </b>Modernization of social insurance management</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State shall encourage investment in the development of advanced technologies
and technical equipment for social insurance management and implementation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. By
2020, the national e-database on social insurance management shall be
completely built and put into operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
10. </b>Social insurance-related responsibilities of the Minister of</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Labor,
Invalids, and Social Affairs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
formulate strategies, master plans and plans on social insurance development.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
formulate policies and law on social insurance; to submit to competent state
agencies for promulgation or promulgate within his/her competence legal
documents on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
develop and submit to the Government development targets for social insurance
participants.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
propagate and disseminate policies and law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
direct, guide, and organize the implementation of, policies and law on social
insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To
inspect, examine, handle violations and settle complaints and denunciations
about social insurance, except those specified in Clause 2, Article 11 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. To
submit to the Government for decision handling measures in cases of necessity
to protect employees’ legitimate rights and interests related to social
insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. To
perform statistical and information work on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. To
organize training in social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10. To
organize scientific research and international cooperation on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11. To
annually report on the implementation of social insurance to the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
11. </b>Social insurance-related responsibilities of the Minister of Finance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
formulate and submit to competent state agencies for promulgation or promulgate
within his/her competence financial management mechanisms for social insurance
and expenses for social insurance management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
inspect, examine, handle violations, and settle complaints and denunciations
about financial management of social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
send annual reports on the management and use of social insurance funds to the
Minister of Labor, War Invalids and Social Affairs for summarization and
reporting to the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
12. </b>Social insurance-related responsibilities of People’s Committees at all
levels</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
direct and organize the implementation of policies and law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
set development targets for social insurance participants for inclusion in
annual socio-economic development plans and submit them to same- level People’s
Councils for decision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
propagate and disseminate policies and law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
inspect, examine, handle violations, and settle complaints and denunciations
about social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
propose to competent state agencies amendments and supplements to policies and
law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13. </b>Social insurance inspection</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
labor, war invalid and social affairs inspectorate shall perform the function
of specialized inspection of the implementation of policies and law on social
insurance in accordance with the inspection law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
finance inspectorate shall perform the function of specialized inspection of
financial management of social insurance in accordance with the inspection law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Social insurance agencies shall perform the function of specialized inspection
of the payment of social insurance, unemployment insurance and health insurance
premiums in accordance with this Law and other relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
14. </b>Rights and responsibilities of trade union organizations and the
Vietnam Fatherland Front and its member organizations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Trade
union organizations have the following rights:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
protect the lawful and legitimate rights and interests of insured employees;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
request employers and social insurance agencies to provide information on
employees’ social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
supervise the implementation, and propose competent agencies to handle
violations, of the law on social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
initiate lawsuits at a court against violations of the law on social insurance
which affect the lawful rights and interests of employees and employee
collectives under Clause 8, Article 10 of the Trade Union Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Trade
union organizations have the following responsibilities:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
propagate and disseminate policies and law on social insurance to employees;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
participate in inspecting and examining the implementation of the law on social
insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
propose and participate in the elaboration, revision and supplementation of
policies and law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Vietnam Fatherland Front and its member organizations shall, within the ambit
of their functions and tasks, conduct public information work and mobilize
their members and people to implement policies and law on social insurance and
proactively participate in social insurance in forms suitable to them and their
families; participate in the protection of the lawful and legitimate rights and
interests of their members; provide social counter-arguments for and join state
agencies in the formulation of policies and law on social insurance; and
supervise the implementation of policies and law on social insurance in
accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. </b>Rights and responsibilities of employers’ representative organizations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employers’ representative organizations have the following rights:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
protect the lawful rights and interests of the insured employers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
propose competent state agencies to handle violations of the law on social
insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employers’ representative organizations have the following responsibilities:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
propagate and disseminate policies and law on social insurance to employers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
participate in examining and supervising the implementation of the law on
social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
propose and participate in the formulation, revision and supplementation of
policies and law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
16. </b>Reporting and audit regimes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Annually, the Government shall report to the National Assembly on the
implementation of policies and law on social insurance, and the management and
use of the social insurance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Once
every three years, the State Audit Office shall audit the social insurance fund
and report on audit results to the National Assembly. At the request of the
National Assembly, the National Assembly Standing Committee or the Government,
the social insurance fund shall be audited unexpectedly.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17. </b>Prohibited acts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Shirking the payment of compulsory social insurance or unemployment insurance
premiums.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Delaying the payment of social insurance or unemployment insurance premiums.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Appropriating social insurance or unemployment insurance premiums or
allowances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Falsifying or forging dossiers in the implementation of social insurance or
unemployment insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Illegally using the social insurance fund or unemployment insurance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Causing obstacles or troubles to, or harming the lawful and legitimate rights
and interests of, employees or employers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Illegally accessing or exploiting the database on social insurance or
unemployment insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Making untruthful reports or providing inaccurate information or data on social
insurance or unemployment insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>RIGHTS AND RESPONSIBILITIES OF EMPLOYEES, EMPLOYERS
AND SOCIAL INSURANCE AGENCIES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
18. </b>Rights of employees</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
participate in social insurance and enjoy social insurance regimes in
accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To be
granted and manage social insurance books.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
fully and promptly receive pensions and social insurance allowances in one of
the following forms:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Directly from social insurance agencies or service organizations authorized by
social insurance agencies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Via
their deposit accounts opened at banks;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Through employers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To enjoy
health insurance in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Being
on pension;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Taking leave on maternity allowance for childbirth or child adoption;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Taking leave on monthly labor accident or occupational disease allowance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Being
on sickness allowance, for employees who suffer a disease on the Ministry of
Health-issued list of diseases requiring long-term treatment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
take medical assessment of their working capacity decrease, if they fall in the
case specified at Point b, Clause 1, Article 45 of this Law and have their
period of social insurance premium payment reserved; not to pay medical
assessment costs if they are eligible to social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To
authorize others to receive pensions or social insurance allowances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Every
6 months, to be provided by employers with information on the payment of social
insurance premiums; every year, to have the payment of social insurance
premiums certified by social insurance agencies; to request employers and
social insurance agencies to provide information on the payment of social
insurance premiums and enjoyment of social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. To
lodge complaints or denunciations or initiate lawsuits about social insurance
in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
19. </b>Responsibilities of employees</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
pay social insurance premiums in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
comply with regulations on making of social insurance dossiers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
preserve social insurance books.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
20. </b>Rights of employers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
reject requests which are contrary to the law on social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
lodge complaints or denunciations or initiate lawsuits about social insurance
in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
21. </b>Responsibilities of employers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
make dossiers for employees to be granted social insurance books, pay social
insurance premiums and enjoy social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
pay social insurance premiums under Article 86, and make monthly deductions
from employees’ salaries under Clause 1, Article 85, of this Law for
simultaneous payment to the social insurance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
introduce employees defined at Point a, Clause 1, in Clause 2, Article 45, or
in Article 55, of this Law to the Medical Assessment Council for assessment of
their working capacity decrease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
coordinate with social insurance agencies in paying social insurance allowances
to employees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
coordinate with social insurance agencies in returning social insurance books
to and certifying periods of social insurance premium payment for employees who
terminate labor contracts or working contracts or cease working in accordance
with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To provide
accurate, sufficient and prompt information and documents relating to the
payment of social insurance premiums and enjoyment of social insurance at the
request of competent state management agencies or social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Every
6 months, to post up information on the payment of social insurance premiums
for employees; to provide information on employees’ payment of social insurance
premiums at the request of employees or trade union organizations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Annually, to post up information on employees’ payment of social insurance
premiums provided by social insurance agencies under Clause 7, Article 23 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
22. </b>Rights of social insurance agencies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
organize the management of personnel, finance and assets in accordance with
law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
reject unlawful claims for social insurance, unemployment insurance or health
insurance allowances.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
request employers to produce labor management books, salary tables and other
information and documents relating to the payment of social insurance,
unemployment insurance and health insurance premiums and enjoyment of social
insurance, unemployment insurance or health insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To be
provided by enterprise registration agencies or agencies granting operation
certificates or operation licenses with copies of enterprise registration
certificates, operation licenses, operation certificates or establishment
decisions in order to register employees covered by social insurance and health
insurance, for newly established enterprises and organizations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Every
6 months, to be provided by local state management agencies in charge of labor
with information on employment and change of employees in localities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To be
provided by tax agencies with tax identification numbers of employers; to be
annually provided with information on employers’ salary expenses used for tax
calculation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. To
examine the implementation of social insurance policies; to conduct specialized
inspection of the payment of social insurance, unemployment insurance and
health insurance premiums.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. To
propose to competent state agencies the formulation, revision and
supplementation of policies and laws on social insurance, unemployment
insurance and health insurance and the management of social insurance,
unemployment insurance and health insurance funds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. To
handle, or propose competent state agencies to handle, violations of the laws
on social insurance, unemployment insurance and health insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23. </b>Responsibilities of social insurance agencies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
propagate and disseminate policies and laws on social insurance, unemployment
insurance and health insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
issue forms of social insurance and unemployment insurance books and dossiers
after reaching agreement with the Ministry of Labor, War Invalids and Social
Affairs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
collect social insurance, unemployment insurance and health insurance premiums
and pay social insurance, unemployment insurance and health insurance
allowances in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
grant social insurance books to employees; to manage social insurance books
after settling the retirement regime or survivorship allowance regime for
employees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
receive social insurance and health insurance dossiers; to settle social
insurance and health insurance regimes; to pay pensions and social insurance
and unemployment insurance allowances in a full, convenient and timely manner.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To
annually certify periods of social insurance premium payment for each employee;
to fully and promptly provide information on the payment of social insurance
premiums, the right to social insurance regimes, and procedures for social
insurance implementation at the request of employees, employers or trade union
organizations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. To
annually provide information on employees’ payment of social insurance premiums
to employers to posting.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. To
apply information technology to social insurance management; to archive the
insured’s dossiers in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. To
manage and use social insurance, unemployment insurance and health insurance
funds in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10. To
take measures to preserve and develop social insurance, unemployment insurance
and health insurance funds under decisions of the Management Board of Vietnam
Social Security.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11. To
perform statistical and financial accounting work on social insurance, unemployment
insurance and health insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
12. To
provide professional training in and guidance on social insurance, unemployment
insurance and health insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
13. To
report to the Management Board of Vietnam Social Security every 6 months and to
the Ministry of Labor, War Invalids and Social Affairs every year on the
implementation of social insurance and unemployment insurance; to report to the
Ministry of Health on the implementation of health insurance; to report to the
Ministry of Finance on the management and use of social insurance, unemployment
insurance and health insurance funds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Annually,
local social insurance agencies shall report to same-level People’s Committees
on the implementation of social insurance, unemployment insurance and health insurance
in localities under their management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
14. To
publicize in the mass media employers that violate the obligation to pay social
insurance, unemployment insurance or health insurance premiums.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
15. To
provide relevant documents and information at the request of competent state
agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
16. To
settle complaints and denunciations about the implementation of social
insurance, unemployment insurance and health insurance in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
17. To
carry out international cooperation on social insurance, unemployment insurance
and health insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
III</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>COMPULSORY SOCIAL INSURANCE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. SICKNESS REGIME</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
24. </b>Coverage of the sickness regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
sickness regime covers employees defined at Points a, b, c, d, dd and h, Clause
1, Article 2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25. </b>Conditions for enjoying the sickness regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees who have to take leave due to sickness or accidents other than labor
accidents, with the certification of a competent health establishment under the
Ministry of Health’s regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
sickness regime does not cover employees who take leave due to sickness or
accidents as a result of self-infliction, drunkenness or use of narcotics or
narcotic precursors on the Government-prescribed list.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employees who have to take leave for caring for sick children aged under 7
years, with the certification of a competent health establishment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. </b>Period of enjoying the sickness regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
maximum period of enjoying the sickness regime in a year for employees defined
at Points a, b, c, d and h, Clause 1, Article 2 of this Law shall be counted in
working days, excluding public holidays, New Year holidays and weekends, and is
specified as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
employees working under normal conditions, this period is 30 days, if they have
paid social insurance premiums for under 15 years; 40 days, if they have paid
social insurance premiums for between full 15 years and under 30 years; or 60
days, if they have paid social insurance premiums for full 30 years or more;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
employees doing heavy, hazardous or dangerous occupations or jobs extremely
heavy, hazardous or dangerous occupations or jobs on the list issued by the
Ministry of Labor, War Invalids and Social Affairs, or working in areas with a
region-based allowance coefficient of 0.7 or higher, this period is 40 days, if
they have paid social insurance premiums for under 15 year; 50 days, if they
have paid social insurance premiums for between full 15 years and under 30
years; or 70 days, if they have paid social insurance premiums for full 30
years or more.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
employees who take leave due to diseases on the Ministry of Health-issued list
of diseases requiring long-term treatment, the period of enjoying the sickness
regime is specified as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 180
days at most in a year, including public holidays, New Year holidays and
weekends;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ If
employees still need treatment after the expiration of the period specified at
Point a of this Clause, they are entitled to continue enjoying the sickness
regime for a shorter period not exceeding the period of social insurance
premium payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
period of enjoying the sickness regime for employees defined at Point dd,
Clause 1, Article 2 of this Law shall be based on the period of treatment at a
competent health establishment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
27. </b>Leave period upon sickness of children</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
leave period upon sickness of a child in a year shall be calculated based the
number of days of care for the sick child, which must not exceed 20 working
days, if the child is under 3 years old, or must not exceed 15 working days, if
the child is between full 3 years and under 7 years old.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
both parents are covered by social insurance, the leave period of the father or
mother upon sickness of a child must be as stipulated in Clause 1 of this
Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The leave
period upon sickness of children specified in this Article shall be counted in
working days, excluding public holidays, New Year holidays and weekends.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
28. </b>Allowance levels of the sickness regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees entitled to the sickness regime prescribed in Clause 1, or at Point
a, Clause 2, Article 26, or in Article 27, of this Law are entitled to a
monthly allowance equal to 75% of the salary of the month preceding their leave
on which social insurance premiums are based.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
An
employee who has just started working or who previously paid social insurance
premiums and then ceased working for a certain time and has to take leave under
the sickness regime right in the first month after return to work, is entitled
to an allowance equal to 75% of the salary of that month on which social
insurance premiums are based.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
employees who continue enjoying the sickness regime prescribed at Point b,
Clause 2, Article 26 of this Law, the allowance must equal:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 65%
of the salary of the month preceding their leave on which social insurance
premiums are based, if they have paid social insurance premiums for full 30
years or more;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 55%
of the salary of the month preceding their leave on which social insurance
premiums are based, if they have paid social insurance premiums for between
full 15 years and under 30 years;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ 50%
of the salary of the month preceding their leave on which social insurance
premiums are based, if they have paid social insurance premiums for under 15
years.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
employees entitled to the sickness regime prescribed in Clause 3, Article 26 of
this Law, the allowance must equal 100% of the salary of the month preceding
their leave on which social insurance premiums are based.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
per-diem sickness allowance must equal the monthly sickness allowance divided
by 24 days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
29. </b>Convalescence and health rehabilitation after sickness</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
employee who has taken leave under the sickness regime for the full number of
days in a year prescribed in Article 26 of this Law, but whose health has not
yet recovered within 30 days after return to work, is entitled to a leave of
between 5 days and 10 days in a year for convalescence and health
rehabilitation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
leave period for convalescence and health rehabilitation is inclusive of public
holidays, New Year holidays and weekends. The leave period which lasts from the
end of a year to the following year shall be counted for the previous year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
number of days of a leave for convalescence and health rehabilitation shall be
jointly decided by the employer and grassroots Trade Union Executive Committee,
or by the employer in case the grassroots Trade Union has not yet been set up,
specifically as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 10
days at most, for employees whose health has not yet recovered after suffering
a disease requiring long-term treatment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 7
days at most, for employees whose health has not yet recovered after undergoing
an operation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ 5
days, in other cases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
per-diem allowance for convalescence and health rehabilitation after sickness
must equal 30% of the basic salary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. MATERNITY REGIME</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30. </b>Coverage of the maternity regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
maternity regime covers employees defined at Point a, b, c, d, dd and h, Clause
1, Article 2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31. </b>Conditions for enjoying the maternity regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees shall be covered by the maternity regime in one of the following
cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Pregnant female employees;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Female employees giving birth to children;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Female employees as surrogate mothers and intended mothers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Employees adopting under-6-month children;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Female employees having intrauterine devices or employees taking sterilization
measures;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ Male
employees currently paying social insurance premiums whose wives give birth to
children.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
enjoy the maternity regime, employees defined at Points b, c and d, Clause 1 of
this Article must have paid social insurance premiums for at least full 6
months within 12 months before childbirth or child adoption.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
enjoy the maternity regime, employees defined at Point b, Clause 1 of this
Article who have paid social insurance premiums for at least full 12 months and
need to take a leave during pregnancy for pregnancy care as prescribed by a
competent health establishment must have paid social insurance premiums for at
least full 3 months within 12 months before childbirth.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Employees who fully satisfy the conditions specified in Clause 2 or 3 of this
Article and terminate their labor contracts or working contracts or cease
working before the time of childbirth or the time of adoption of under-6-month
children are still entitled to the maternity regime prescribed in Articles 34,
36 and 38, and Clause 1, Article 39, of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32. </b>Leave period for prenatal checks-up</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Pregnant female employees are entitled to take leaves for 5 prenatal checks-up,
one day for each check-up; employees who live far from health establishments or
have pathological signs or abnormal pregnancies are entitled to take a two-day
leave for each prenatal check-up.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
leave period specified in this Article shall be counted in working days,
excluding public holidays, New Year holidays and weekends.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
33. </b>Leave period upon miscarriage, abortion, stillbirth or pathological
abortion</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
getting miscarriage, abortion, stillbirth or pathological abortion, a female
employee may take a maternity leave as prescribed by a competent health
establishment. The maximum leave period is:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 10
days, for pregnancy of under 5 weeks;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 20
days, for pregnancy of between 5 weeks and under 13 weeks; c/ 40 days, for pregnancy
of between 13 weeks and under 25 weeks; d/ 50 days, for pregnancy of 25 weeks
or more.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
maternity leave period specified in Clause 1 of this Article is inclusive of
public holidays, New Year holidays and weekends.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34. </b>Leave period for childbirth</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Female employees are entitled to a 6-month leave before and after childbirth
under the maternity regime. For a female employee who gives birth to twins or
more infants, she is entitled to an additional leave of 1 month for each infant
from the second.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
maternity leave period before childbirth must not exceed 2 months.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Male
employees currently paying social insurance premiums whose wives give birth to
children are entitled to a maternity leave of:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 5
working days;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 7
working days, in case their wives undergo a surgical birth or give birth to
children before 32 weeks of pregnancy;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ 10
working days, in case their wives give birth to twins; or additional 3 working
days for each infant from the second;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ 14
working days, in case their wives give birth to twins or more infants and take
childbirth operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
maternity leave period specified in this Clause must be within the first 30
days after the date of childbirth.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. After
childbirth, if an under-2-month child dies, the mother is entitled to a 4-month
leave from the date of childbirth; if a child aged 2 months or older dies, the
mother is entitled to a 2-month leave from the date of the child’s death, but
the maternity leave period must not exceed the period specified in Clause 1 of this
Article; such leave period shall not be included in the period of personal
leave as prescribed by the labor law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. In
case only the mother is covered by social insurance or both parents are covered
by social insurance but the mother dies in childbirth, the father or the direct
fosterer is entitled to a maternity leave for the remaining period applicable
to the mother as specified in Clause 1 of this Article. In case the mother who
is covered by social insurance but does not fully satisfy the conditions
specified in Clause 2 or 3, Article 31 of this Law, dies, the father or the
direct fosterer is entitled to a maternity leave until the child reaches full 6
months.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
father or the direct fosterer who is covered by social insurance but does not
take a leave under Clause 4 of this Article is entitled to not only his/her
salary but also the maternity regime for the remaining period applicable to the
mother as specified in Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. In
case only the father is covered by social insurance and the mother dies in
childbirth or faces a postnatal risk that makes her unable to care for the
child, as certified by a competent health establishment, the father is entitled
to a maternity leave until the child reaches full 6 months.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. The
maternity leave period specified in Clause 1, 3, 4, 5 or 6 of this Article is
inclusive of public holidays, New Year holidays and weekends.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
35. </b>Maternity regime of female employees as surrogate mothers and intended
mothers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
female employee as surrogate mother is entitled to the prescribed regime when
getting prenatal check-ups, miscarriage, abortion, stillbirth or pathological
abortion, and take a maternity leave until the time of relinquishing the child
to the intended mother, with the leave period not exceeding the period
specified in Clause 1, Article 34 of this Law. In case the maternity leave
period is under 60 days from the date of childbirth to the time of
relinquishing the child, surrogate mothers are entitled to continue enjoying
the maternity regime until such leave period reaches full 60 days, including
public holidays, New Year holidays and weekends.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Intended mothers are entitled to a maternity leave from the time of receiving
the child until the child reaches full 6 months.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall provide in detail the maternity regime, and procedures for
enjoying the maternity regime applicable to female employees as surrogate
mothers and intended mothers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
36. </b>Leave period for child adoption</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
adopting an under-6-month child are entitled to a maternity leave until the
child reaches full 6 months. In case both parents are covered by social
insurance and fully satisfy the conditions for enjoying the maternity regime as
specified in Clause 2, Article 31 of this Law, either father or mother only is
entitled to a maternity leave.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
37. </b>Leave period when taking contraceptive measures</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
taking contraceptive measures, employees are entitled to the maternity regime
as prescribed by competent health establishments. The maximum leave period is:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 7
days, for female employees implanted with intrauterine devices;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 15
days, for employees taking sterilization measures.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
maternity leave period specified in Clause 1 of this Article is inclusive of
public holidays, New Year holidays and weekends.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
38. </b>Lump-sum allowance upon childbirth or child adoption</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Female
employees giving birth or employees adopting an under-6-month child are
entitled to a lump-sum allowance equaling 2 times the basic salary for each
child in the month of childbirth or child adoption.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the mother gives birth to a child but only the father is covered by social
insurance, the father is entitled to a lump-sum allowance equaling 2 times the
basic salary for each child in the month of childbirth.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
39. </b>Allowance levels of the maternity regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
employees entitled to the maternity regime as prescribed in Articles 32 thru 37
of this Law, the allowance levels shall be calculated as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
monthly allowance must equal 100% of the average of salaries of 6 months
preceding the leave on which social insurance premiums are based. For employees
who have paid social insurance premiums for only under 6 months, the allowance
level under the maternity regime specified in Article 32 or 33, Clause 2, 4, 5
or 6, Article 34, or Article 37, of this Law, is the average of salaries of the
months for which social insurance premiums have been paid;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
per-diem allowance for the case specified in Article 32, or Clause 2, Article
34, of this Law must equal the monthly maternity allowance divided by 24 days;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
allowance level after childbirth or child adoption shall be calculated based on
the monthly allowance specified at Point a, Clause 1 of this Article; in case
of odd days or the case specified in Article 33 or 37 of this Law, the per-
diem allowance must equal the monthly allowance divided by 30 days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
maternity leave period of 14 working days or more in a month shall be regarded
as a period of social insurance premium payment. During this period, employees
and employers are not required to pay social insurance premiums.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Minister of Labor, Invalids and Social Affairs shall stipulate in detail the
conditions for and period of enjoyment and levels of allowances applicable to
the subjects defined in Article 24, and Clause 1, Article 31, of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
40. </b>Female employees going to work prior to the expiration of the maternity
leave period</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Female employees may go to work prior to the expiration of the maternity leave
period specified in Clause 1 or 3, Article 34 of this Law when fully meeting
the following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Having taken a leave for at least 4 months;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Notifying in advance their wish to go to work prior to the expiration of the
maternity leave period and obtaining the consent of their employers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Female employees who go to work prior to the expiration of the maternity leave
period are entitled to not only salaries but also the maternity regime until
the expiration of the period specified in Clause 1 or 3, Article 34 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
41. </b>Convalescence and health rehabilitation after the maternity leave
period</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Female employees whose health has not yet recovered within the first 30 working
days after the maternity leave period specified in Article 33, or Clause 1 or
3, Article 34, of this Law, are entitled to a leave for convalescence and
health rehabilitation of between 5 and 10 days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
leave period for convalescence and health rehabilitation is inclusive of public
holidays, New Year holidays and weekends. The leave period for convalescence
and health rehabilitation which lasts from the end of a year to the following
year shall be counted for the previous year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
number of days of a leave period for convalescence and health rehabilitation
specified in Clause 1 of this Article shall be jointly decided by the employer
and grassroots Trade Union Executive Committee, or by the employer in case the
grassroots Trade Union organization has not yet been set up. The maximum leave
period for convalescence and health rehabilitation is:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 10
days, for female employees who give birth to twins or more infants;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 7
days, for female employees who have a surgical birth;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ 5
days, in other cases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
per-diem allowance for convalescence and health rehabilitation after maternity
leave period must equal 30% of the basic salary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. LABOR ACCIDENT AND OCCUPATIONAL DISEASE REGIMES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
42. </b>Coverage of labor accident and occupational disease regimes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Labor
accident and occupational disease regimes cover employees defined at Points a,
b, c, d, dd, e and h, Clause 1, Article 2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
43. </b>Conditions for enjoying the labor accident regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
are entitled to the labor accident regime when fully satisfying the following
conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Getting accidents in one of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ At
the workplace and during working hours;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Outside the workplace or beyond working hours while performing tasks assigned
by their employers;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ On a
route to and from residence and workplace within a rational time and on a
rational route.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Suffering a working capacity decrease of 5% or more after getting accidents
specified in Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
44. </b>Conditions for enjoying the occupational disease regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
are entitled to the occupational disease regime when fully satisfying the
following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Getting a disease on the list of occupational diseases jointly issued by the
Ministry of Health and the Ministry of Labor, War Invalids and Social Affairs,
when working in a hazardous environment or doing hazardous jobs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Suffering a working capacity decrease of 5% or more after getting the disease
specified in Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
45. </b>Assessment of working capacity decrease</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees getting a labor accident or an occupational disease are entitled to
assessment or re-assessment of their working capacity decrease when falling in
either of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Their
health conditions have become stable after treatment of an injury or a disease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Their
health conditions have become stable after treatment of a recurring injury or
disease.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employees are entitled to thorough assessment of their working capacity
decrease when falling in one of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Getting both a labor accident and an occupational disease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Getting
labor accidents repeatedly;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Getting many occupational diseases.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
46. </b>Lump-sum allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees suffering a working capacity decrease of between 5% and 30% are
entitled to a lump-sum allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum allowance levels are specified as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Employees suffering a 5% working capacity decrease are entitled to an allowance
equaling 5 times the basic salary, which shall be added with half of the basic
salary for each additional 1% working capacity decrease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ In
addition to the allowance level specified at Point a of this Clause, employees
are entitled to an additional allowance calculated based on the period of
social insurance premium payment, which equals half of the salary of the month
preceding the leave taken for treatment on which social insurance premiums are
based, for a period of social insurance premium payment of one year or less,
and shall then be added with 0.3 of the salary of the month preceding the leave
taken for treatment on which social insurance premiums are based, for each
additional year of social insurance premium payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47. </b>Monthly allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees suffering a working capacity decrease of 31% or more are entitled to
a monthly allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
monthly allowance levels are specified as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
employees suffering a 31% working capacity decrease, the monthly allowance must
equal 30% of the basic salary, which shall be added with 2% of the basic salary
for each additional 1% working capacity decrease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ In
addition to the allowance level specified at Point a of this Clause, employees
are entitled to receive every month an additional allowance calculated based on
the period of social insurance premium payment, which equals half of the salary
of the month preceding the leave taken for treatment on which social insurance
premiums are based, for a period of social insurance premium payment of one
year or less, and shall then be added with 0.3% of the salary of the month
preceding the leave taken for treatment on which social insurance premiums are
based, for each additional year of social insurance premium payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48. </b>Time for allowance enjoyment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
time for employees to enjoy the allowance specified in Article 46, 47 or 50 of
this Law shall be counted from the month they are completely treated and
discharged from hospital.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
their injuries or diseases recur and employees have their working capacity
decrease re-assessed, the time for them to enjoy the allowance shall be counted
from the month when the Medical Assessment Council makes conclusion.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
49. </b>Daily-life aid equipment and orthopedic devices</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
getting a labor accident or an occupational disease which damages their body
functions shall, depending on the conditions of their injury or disease, be
annually provided with daily-life aid equipment and orthopedic devices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
50. </b>Attendance allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
suffering a working capacity decrease of 81% or more, such as rachioplegia,
total blindness, paraplegia, amputation of two legs or a mental disease, are
entitled to not only the allowance specified in Article 47 of this Law but also
a monthly attendance allowance equal to the basic salary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
51. </b>Lump-sum allowance upon death due to labor accidents or occupational
diseases</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
employees who die of a labor accident or an occupational disease while working
or die during the period of first-time medical treatment due to a labor
accident or an occupational disease, their relatives are entitled to a lump-
sum allowance equaling 36 times the basic salary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
52. </b>Convalescence and health rehabilitation after injury or disease
treatment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees whose health has not yet recovered after taking treatment of
occupational diseases or injuries caused by labor accidents are entitled to a
leave of between 5 days and 10 days for convalescence and health
rehabilitation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
per-diem allowance is equivalent to 25% of the basic salary, if convalescence
and health rehabilitation take place at home; or equivalent to 40% of the basic
salary, if convalescence and health rehabilitation take place at health
establishments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4. RETIREMENT REGIME</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
53. </b>Coverage of the retirement regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
retirement regime covers employees specified in Clause 1, Article 2 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
54. </b>Conditions for pension enjoyment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees defined at Points a, b, c, d, g, h and i, Clause 1, Article 2 of this
Law, except those defined in Clause 3 of this Article, who have paid social
insurance premiums for at least full 20 years are entitled to pension when
falling in one of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Being
full 60 years old, for men, or full 55 years old, for women;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Being
between full 55 years and full 60 years old, for men, or between full 50 years
and full 55 years old, for women, and having full 15 years doing heavy,
hazardous or dangerous occupations or jobs or extremely heavy, hazardous or
dangerous occupations or jobs on the list jointly issued by the Ministry of
Labor, War Invalids and Social Affairs and the Ministry of Health, or having
full 15 years working in areas with a region-based allowance coefficient of 0.7
or higher;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Employees who are between full 50 years and full 55 years old and have paid
social insurance premiums for at least full 20 years, including full 15 years
spent in coal mines;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Employees who are infected with HIV/AIDS due to occupational risks.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employees defined at Points dd and e, Clause 1, Article 2 of this Law, who
cease working after having paid social insurance premiums for at least full 20
years, are entitled to pension when falling in one of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Being
full 55 years old, for men, or full 50 years old, for women, unless otherwise
provided by the Law on Officers of the Vietnam People’s Army, the Law on
People’s Public Security or the Law on Cipher;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Being
between full 50 years and full 55 years old, for men, or between full 45 years
and full 50 years old, for women, and having full 15 years doing heavy,
hazardous or dangerous occupations or jobs or extremely heavy, hazardous or
dangerous occupations or jobs on the list jointly issued by the Ministry of
Labor, War Invalids and Social Affairs and the Ministry of Health, or having
full 15 years working in areas with a region-based allowance coefficient of 0.7
or higher;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Employees who are infected with HIV/AIDS due to occupational risks.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Female employees who are full-time or part-time staffs in communes, wards or
townships, and cease working after having paid social insurance premiums for
between full 15 years and under 20 years, and are full 55 years old, are entitled
to pension.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall stipulate the conditions on retirement ages for pension
enjoyment in special cases; and the conditions for pension enjoyment for the
subjects defined at Points c and d, Clause 1, and Point c, Clause 2, of this
Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
55. </b>Conditions for employees to enjoy pension when suffering working
capacity decrease</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees defined at Points a, b, c, d, g, h, and i, Clause 1, Article 2 of
this Law, who cease working after having paid social insurance premiums for at
least full 20 years, are entitled to pension lower than that applicable to
persons who fully satisfy the conditions for pension enjoyment as specified at
Points a and b, Clause 1, Article 54 of this Law when falling in one of the
following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Since
January 1, 2016, men who are full 51 years old, and women who are full 46 years
old and suffer a working capacity decrease of 61% or more will be eligible to
pension. These age levels will increase one year after each year until 2020,
when only men who are full 55 years old and women who are full 50 years old
will be eligible to pension when suffering a working capacity decrease of 61%
or more;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Being
full 50 years old, for men, or 45 years old, for women, and suffering a working
capacity decrease of 81% or more;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Suffering a working capacity decrease of 61% or more and having full 15 years
doing extremely heavy, hazardous or dangerous occupations or jobs on the list
jointly issued by the Ministry of Labor, War Invalids and Social Affairs and
the Ministry of Health.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employees defined at Points dd and e, Clause 1, Article 2 of this Law, who
cease working after having paid social insurance premiums for at least full 20
years, and suffer a working capacity decrease of 61% or more, are entitled to
pension lower than that applicable to persons who fully satisfy the conditions
for pension enjoyment as specified at Points a and b, Clause 2, Article 54 of
this Law when falling in either of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Being
full 50 years old, for men, 45 years old, for women;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Having at least full 15 years doing extremely heavy, hazardous or dangerous
occupations or jobs in the list jointly issued by the Ministry of Labor, War
Invalids and Social Affairs and the Ministry of Health.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
56. </b>Monthly pension</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. From
the effective date of this Law to January 1, 2018, the monthly pension of
employees who fully satisfy the conditions specified in Article 54 of this Law
must equal 45% of the average monthly salary on which social insurance premiums
are based as prescribed in Article 62 of this Law, corresponding to 15 years of
social insurance premium payment, which shall be added with 2%, for men, or 3%,
for women, for each additional year of social insurance premium payment, but
must not exceed 75%.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Since
January 1, 2018, the monthly pension of employees who fully satisfy the
conditions specified in Article 54 of this Law will equal 45% of the average
monthly salary on which social insurance premiums are based as prescribed in
Article 62 of this Law, and correspond to the following period of social
insurance premium payment:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
male employees who retire in 2018, 2019, 2020 and 2021 and since 2022, it is 16
years, 17 years, 18 years, 19 years and 20 years, respectively;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
female employees who retire since 2018, it is 15 years;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
employees defined at Points a and b of this Clause, the pension rate shall be
added with 2% for each additional year of social insurance premium payment, but
must not exceed 75%.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
monthly pension of employees who fully satisfy the conditions specified in
Article 55 of this Law shall be calculated as stipulated in Clauses 1 and 2 of
this Article, and reduced by 2% for each year of early retirement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
an employee’s age is short of up to 6 months compared to the retirement age,
his/her pension shall be reduced by 1%; if his/her age is short of under 6
months, his/her pension shall not be reduced due to early retirement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
monthly pension of female employees who fully satisfy the conditions for
pension enjoyment specified in Clause 3 of Article 54 shall be calculated based
on the period of social insurance premium payment and average monthly salary on
which social insurance premiums are based, specifically as follows: for a
period of full 15 years, the monthly pension must equal 45% of the average
monthly salary on which social insurance premiums are based as specified in
Article 62 of this Law; for a period of between full 16 years to under 20
years, the monthly pension shall be added with 2% for each additional year of payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
lowest monthly pension of employees covered by compulsory social insurance who
fully satisfy the conditions for pension enjoyment specified in Article 54 or
55 of this Law must equal the basic salary, except the cases specified at Point
i, Clause 1, Article 2, and Clause 3, Article 54, of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
57. </b>Adjustment of pension</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Government shall stipulate the adjustment of pension based on the increase in
the consumer price index and economic growth to suit the state budget capacity
and social insurance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
58. </b>Lump-sum allowance upon retirement</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees who have paid social insurance premiums for a period exceeding the
number of years corresponding to the 75% pension rate are entitled to not only
pension but also a lump-sum allowance upon retirement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum allowance level shall be calculated based on the number of years of
social insurance premium payment in excess of the number of years corresponding
to the 75% pension rate, with half of the average monthly salary on which
social insurance premiums are based for each of these years.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
59. </b>Time for pension enjoyment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
employees who are paying compulsory social insurance premiums as defined at
Points a, b, c, d, dd, e and i, Clause 1, Article 2 of this Law, the time for
pension enjoyment is the time stated in work cessation decisions issued by
employers when the employees have fully satisfied the law-prescribed conditions
for pension enjoyment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
employees who are paying compulsory social insurance premiums as defined at
Point h, Clause 1, Article 2 of this Law, the time for pension enjoyment is the
month following the month when they have fully satisfied the conditions for
pension enjoyment and submitted written requests to social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
employees defined at Point g, Clause 1, Article 2 of this Law and persons who
have their period of social insurance premium payment reserved, the time for
pension enjoyment is the time stated in the written requests of the employees
who have fully satisfied the prescribed conditions for pension enjoyment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Minister of Labor, Invalids and Social Affairs shall stipulate in detail the
time for pension enjoyment for employees defined in Clause 1, Article 2 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
60. </b>Lump-sum social insurance allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees defined in Clause 1, Article 2 of this Law are entitled to a lump-sum
social insurance allowance upon their request when falling in one of the
following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ They
have reached the retirement age specified in Clause 1, 2 or 4, Article 54 of
this Law but have paid social insurance premiums for under full 20 years, or
the age specified in Clause 3, Article 54 of this Law but have paid social
insurance premiums for under full 15 years and do not continue paying voluntary
social insurance premiums;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ They
settle abroad;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ They
get a fatal disease, such as cancer, poliomyelitis, dropsy cirrhosis, leprosy,
serious tuberculosis, or HIV infection progressing into AIDS, or other diseases
as prescribed by the Ministry of Health;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Employees defined at Points dd and e, Clause 1, Article 2 of this Law who are
demobilized or cease working without being eligible for pension.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum social insurance allowance shall be calculated based on the number of
years of social insurance premium payment; for each year of payment it must
equal:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 1.5
times the average monthly salary on which social insurance premiums are based,
for the years of payment prior to 2014;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 2
times the average monthly salary on which social insurance premiums are based
for the years of payment since 2014;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ For a
period of social insurance premium payment of under 1 year, the social
insurance allowance must equal the paid premium amount but not exceed 2 times
the average monthly salary on which social insurance premiums are based.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lump-sum social insurance allowance specified in Clause 2 of this Article is
exclusive of the State’s monetary support for payment of voluntary social
insurance premiums, except the case specified at Point c, Clause 1 of this
Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
time for enjoying the lump-sum social insurance allowance is the time stated in
decisions of social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
61. </b>Reservation of period of social insurance premium payment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
who cease working without being eligible for pension specified in Article 54 or
55 of this Law or without receiving a lump-sum social insurance allowance
provided in Article 60 of this Law are entitled to have their period of social
insurance premium payment reserved.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
62. </b>Average monthly salary on which social insurance premiums are based for
calculation of pension and lump-sum allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
employees subject to the State-prescribed salary regime and having the entire
period of social insurance premium payment under this salary regime, the
average monthly salary for the number of years of social insurance premium
payment before retirement must be:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
average monthly salary on which social insurance premiums are based in the last
5 years prior to retirement, for employees paying social insurance premiums
before January 1, 1995;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
average monthly salary on which social insurance premiums are based in the last
6 years prior to retirement, for employees paying social insurance premiums between
January 1, 1995, and December 31, 2000;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
average monthly salary on which social insurance premiums are based in the last
8 years prior to retirement, for employees paying social insurance premiums
between January 1, 2001, and December 31, 2006;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ The
average monthly salary on which social insurance premiums are based in the last
10 years prior to retirement, for employees paying social insurance premiums
between January 1, 2007, and December 31, 2015;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ The
average monthly salary on which social insurance premiums are based in the last
15 years prior to retirement, for employees paying social insurance premiums
between January 1, 2016, and December 31, 2019;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ The
average monthly salary on which social insurance premiums are based in the last
20 years prior to retirement, for employees paying social insurance premiums
between January 1, 2020, and December 31, 2024;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ The
average monthly salary on which social insurance premiums are based in the
entire period of social insurance premium payment, for employees paying social
insurance premiums since January 1, 2025.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
employees who have the entire period of social insurance premium payment under
the employer-decided salary regime, the average monthly salary on which social
insurance premiums are based in the entire period of payment shall be used.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
employees who have both a period of social insurance premium payment under the
State-prescribed salary regime and a period of social insurance premium payment
under the employer-decided salary regime, the average monthly salary on which
social insurance premiums are based in these periods shall be used, in which
for the period of social insurance premium payment under the State-prescribed
salary regime, the average monthly salary on which social insurance premiums
are based as specified in Clause 1 of this Article shall be used.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
63. </b>Adjustment of salaries for which social insurance premiums have been
paid</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Salaries for which social insurance premiums have been paid as a basis for
calculation of the average monthly salary on which social insurance premiums
are based for employees defined in Clause 1, Article 89 of this Law shall be
adjusted based on the basic salary at the time of enjoying the retirement
regime, for employees paying social insurance premiums prior to January 1,
2016.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
employees who start paying social insurance premiums since January 1, 2016,
their salaries for which social insurance premiums have been paid as a basis
for calculation of the average monthly salary on which social insurance
premiums are based shall be adjusted under Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Salaries for which social insurance premiums have been paid as a basis for
calculation of the average monthly salary on which social insurance premiums
are based for employees defined in Clause 2, Article 89 of this Law shall be
adjusted based on the consumer price index in each period under the
Government’s regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
64. </b>Suspension from or continuation of enjoyment of pension or monthly
social insurance allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Persons on pension or monthly social insurance allowance shall be suspended
from enjoying such pension or allowance in one of the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ They
illegally leave the country;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ They
are declared missing by the court;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ There
are grounds to confirm that their enjoyment of social insurance is illegal.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Pension or monthly social insurance allowance must continue to be paid when
emigrants legally return to reside in the country in accordance with the
residence law. In case there is a court's legally effective decision annulling
the decision to declare missing, they are entitled not only to continue
enjoying such pension or allowance but also to have their pension or monthly
social insurance allowance retrospectively paid since the time of suspension.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Social insurance agencies, when deciding on suspension from enjoyment of social
insurance under Point c, Clause 1 of this Article, shall notify in writing and
clearly state the reason. Within 30 days from the date of suspension, social
insurance agencies shall issue a decision settling the enjoyment; if deciding
on termination of enjoyment of social insurance, they shall clearly state the
reason..</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
65. </b>Implementation of social insurance regimes for persons on pension or
monthly social insurance allowance who settle abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Persons on pension or monthly social insurance allowance who settle abroad are
entitled to a lump-sum allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum allowance for pensioners shall be calculated based on their period of
social insurance premium payment, in which for each year of payment of social
insurance premiums prior to 2014, they are entitled to 1.5 months’ current
pension and for each year of payment of social insurance premiums since 2014,
they are entitled to 2 months’ current pension; then for each month they have
received pension, half of a month’s pension shall be deducted from the lump-sum
allowance. The lowest allowance must equal 3 months’ current pension.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lump-sum allowance for a person on monthly social insurance allowance must
equal 3 months’ current allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
5. SURVIVORSHIP ALLOWANCE REGIME</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
66. </b>Funeral allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
the following persons die, the persons who take charge of their funeral are entitled
to a lump-sum funeral allowance:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Employees defined in Clause 1, Article 2 of this Law who are paying social
insurance premiums or employees who have their period of social insurance
premium payment reserved and have paid social insurance premium payment for at
least full 12 months;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Employees who die of a labor accident or an occupational disease or die during
treatment due to a labor accident or an occupational disease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Persons who are on pension or monthly labor accident or occupational disease
allowance and have ceased working.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
funeral allowance must equal 10 times the basic salary of the month when the
persons defined in Clause 1 of this Article die.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
the persons defined in Clause 1 of this Article are declared dead by the court,
their relatives are entitled to the funeral allowance specified in Clause 2 of
this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
67. </b>Cases eligible for monthly survivorship allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
the persons defined in Clauses 1 and 3, Article 66 of this Law, who fall in one
of the following cases, die, their relatives are entitled to a monthly
survivorship allowance:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ They
have paid social insurance premiums for at least full 15 years but have not yet
received a lump-sum social insurance allowance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ They
are on pension;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ They
die of a labor accident or an occupational disease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ They
are on monthly labor accident or occupational disease allowance for their
working capacity decrease of 61% or more.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Relatives of the persons defined in Clause 1 of this Article who are entitled to
a monthly survivorship allowance include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Children aged under 18 years; children aged full 18 years or older who suffer a
working capacity decrease of 81% or more; or children whose father died while
they are in the womb.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Wives
aged full 55 years or older or husbands aged full 60 years or older; wives aged
under 55 years or husbands aged under 60 years who suffer a working capacity
decrease of 81% or more;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Natural fathers, natural mothers, fathers-in-law, mothers-in-law, or other
family members whom the insured are obliged to nurture in accordance with the
law on marriage and family, who are full 60 years or older, for men, or full 55
years or older, for women;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Natural fathers, natural mothers, fathers-in-law, mothers-in-law, or other
family members whom the insured are obliged to nurture in accordance with the
law on marriage and family, who are under 60 years old, for men, or under 55
years old, for women, and suffer a working capacity decrease of 81% or more.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
enjoy a monthly survivorship allowance, relatives defined at Points b, c and d,
Clause 2 of this Article must have no income or have monthly income lower than
the basic salary. Incomes referred to in this Law are exclusive of allowances
provided under the law on preferential treatment for people with meritorious
services to the country.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
time limit for requesting an assessment of working capacity decrease for
enjoyment of a monthly survivorship allowance is specified as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Within 4 months from the insured's death, his/her relative shall file a written
request;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Within 4 months before or after the expiration of the time limit for the
relative defined at Point a, Clause 2 of this Article to enjoy allowance under
regulations, he/she shall file a written request.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
68. </b>Levels of monthly survivorship allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
monthly survivorship allowance for each relative must equal 50% of the basic
salary, or 70% of the basic salary for relatives who have no direct fosterer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For a
dead person defined in Clause 1, Article 67 of this Law, the number of
relatives entitled to monthly survivorship allowance must not exceed 4; for 2
or more dead persons, their relatives are entitled to 2 times the allowance
level specified in Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
time for enjoying monthly survivorship allowance must start from the month
following the month the person defined in Clause 1 or 3, Article 66 of this Law
dies. For a child whose the father died while he/she is in the womb, the
monthly survivorship allowance shall be paid from the month the child is born.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
69. </b>Cases of eligibility for lump-sum survivorship allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When the
persons defined in Clauses 1 and 3, Article 66 of this Law, who fall in one of
the following cases, die, their relatives are entitled to a lump-sum
survivorship allowance:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. They
do not fall in the cases specified in Clause 1, Article 67 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. They
fall in one of the cases specified in Clause 1, Article 67 but have no relative
eligible for the monthly survivorship allowance as defined in Clause 2, Article
67 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Their
relatives who are entitled to the monthly survivorship allowance as defined in
Clause 2, Article 67 wish to receive a lump-sum survivorship allowance, except
under-6 children, children or spouses suffering a working capacity decrease of
81% or more;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. For
employees who die without any relatives as defined in Clause 6, Article 3 of
this Law, the lump-sum survivorship allowance must comply with the law of
inheritance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
70. </b>Levels of lump-sum survivorship allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
lump-sum survivorship allowance for relatives of employees who are paying
social insurance premiums or of employees who have their period of social
insurance premium payment reserved shall be calculated based on the number of
years of social insurance premium payment; for each year of payment, these
relatives are entitled to 1.5 times the average monthly salary on which social
insurance premiums are based, for the years of payment prior to 2014; or to 2
times the average monthly salary on which social insurance premiums are based,
for the years of payment since 2014. The lowest level must equal 3 times the
average monthly salary on which social insurance premiums are based. The
average monthly salary on which social insurance premiums are based used as a
basis for calculation of the lump-sum survivorship allowance shall be
determined under Article 62 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum survivorship allowance for relatives of dead pensioners shall be
calculated based on the period of pension enjoyment; if pensioners die within
the first 2 months of pension enjoyment, the allowance must equal 48 months’
current pension; if pensioners die in subsequent months, the allowance shall be
reduced by half a month’s pension for each additional month of pension enjoyment;
the lowest allowance level must equal 3 months’ current pension.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
basic salary used for calculating the lump-sum survivorship allowance is the
basic salary of the month in which the persons defined in Clause 1 or 3,
Article 66 of this Law die.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
71. </b>Retirement regime and survivorship allowance regime for employees who
pay both compulsory social insurance and voluntary social insurance premiums</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
retirement regime and survivorship allowance regime for employees who pay both
compulsory social insurance and voluntary social insurance premiums are
specified as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
employees who have paid compulsory social insurance premiums for at least full
20 years, the conditions for enjoyment and levels of pension must comply with
the policy on compulsory social insurance; the lowest monthly pension must
equal the basic salary, except the subjects defined at Point i, Clause 1,
Article 2 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
employees who have paid compulsory social insurance premiums for at least full
15 years, the monthly survivorship allowance must comply with the policy on
compulsory social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ For
employees who have paid compulsory social insurance premiums for at least full
12 months, the funeral allowance must comply with the policy on compulsory
social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IV </b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>VOLUNTARY SOCIAL INSURANCE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. RETIREMENT REGIME</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
72. </b>Coverage of the retirement regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
retirement regime for voluntary social insurance participants covers employees
defined in Clause 4, Article 2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
73. </b>Conditions for pension enjoyment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees are entitled to pension when fully satisfying the following
conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Being
full 60 years old, for men, or full 55 years old, for women;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Having
paid social insurance premiums for at least full 20 years.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employees who satisfy the age requirement specified at Point a, Clause 1 of
this Article but have paid social insurance premiums for under 20 years may
continue paying social insurance premiums until the payment period reaches full
20 years in order to enjoy pension.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
74. </b>Levels of monthly pension</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. From
the effective date of this Law to January 1, 2018, the level of monthly pension
for employees who fully satisfy the conditions specified in Article 73 of this
Law must equal 45% of the average monthly income on which social insurance
premiums are based as prescribed in Article 79 of this Law, corresponding to 15
years of social insurance premium payment, which shall then be added with 2%
for men and 3% for women for each additional year of social insurance premium
payment, but must not exceed 75%.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Since
January 1, 2018, the monthly pension of employees who fully satisfy the
conditions specified in Article 73 of this Law must equal 45% of the average
monthly income on which social insurance premium are based as provided in
Article 79 of this Law, and correspond to the following number of years of
social insurance premium payment:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
male employees who retire in 2018, 2019, 2020 and 2021 and in 2022 and
afterward, it is 16 years, 17, years, 18 years, 19 years and 20 years,
respectively;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
female employees who retire in 2018 and afterward, it is 15 years. Then, for
employees defined at Points a and b of this Clause, the monthly pension shall
be added with 2% for every additional year, but must not exceed 75%.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
adjustment of pension must comply with Article 57 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
75. </b>Lump-sum allowance upon retirement</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees who have a period of social insurance premium payment longer than the
number of years corresponding to the 75% pension rate are entitled to not only
pension but also a lump-sum allowance upon retirement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum allowance shall be calculated based on the number of years of social
insurance premium payment in excess of the number of years corresponding to the
75% pension enjoyment rate, with half of the average monthly income on which
social insurance premiums are based for each of these years.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
76. </b>Time for pension enjoyment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The subjects
defined in Article 72 of this Law are entitled to receive pension from the
month following the month when they fully satisfy the conditions for pension
enjoyment specified in Article 73 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Minister of Labor, Invalids, and Social Affairs shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
77. </b>Lump-sum social insurance allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees defined in Clause 4, Article 2 of this Law are entitled to a lump-sum
social insurance allowance upon request if they fall in one of the following
cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ They
satisfy the age requirement specified at Point a, Clause 1, Article 73 of this
Law but have paid social insurance premiums for under 20 years and do not
continue paying social insurance premiums;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ They
settle abroad;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ They
suffer a fatal disease, such as cancer, poliomyelitis, dropsy cirrhosis,
leprosy, serious tuberculosis, HIV infection progressing into AIDS, or other
diseases as prescribed by the Ministry of Health.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum social insurance allowance shall be calculated based on the number of
years of social insurance premium payment; for each year of payment they are
entitled to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 1.5
times the average monthly income on which social insurance premiums are based,
for the years of payment prior to 2014;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 2
times the average monthly income on which social insurance premiums are based,
for the years of payment since 2014;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ In
case the period of social insurance premium payment is under 1 year, the social
insurance allowance must equal the paid premium amount but must not exceed 2
times the average monthly income on which social insurance premiums are based.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lump-sum social insurance allowance for the subjects eligible for the State’s
support under Clause 2 of this Article is exclusive of the State’s monetary
support for payment of voluntary social insurance premiums, except the case
specified at Point c, Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
time for enjoying the lump-sum social insurance allowance is the time stated in
decisions of social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
social insurance regime for employees covered by voluntary social insurance and
currently on pension who settle abroad shall be implemented under Clauses 1 and
2, Article 65 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
78. </b>Reservation of the period of social insurance premium payment,
suspension from or continuation of pension enjoyment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees who stop paying voluntary social insurance premiums without fully
satisfying the conditions for pension enjoyment as provided in Article 73 or
without receiving a lump-sum social insurance allowance under Article 77 of
this Law are entitled to have their period of social insurance premium payment
reserved.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
suspension from or continuation of pension enjoyment for employees covered by
voluntary social insurance premiums must comply with Article 64 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
79. </b>Average monthly income on which social insurance premiums are based</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
average monthly income on which social insurance premiums are based is the
average of monthly incomes on which social insurance premiums are based in the
entire period of premium payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Monthly incomes for which social insurance premiums have been paid used as a
basis for calculating the average monthly income on which social insurance
premiums are based for employees shall be adjusted based on the consumer price
index in each period under the Government’s regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. SURVIVORSHIP ALLOWANCE REGIME</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
80. </b>Funeral allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
the following persons die, the persons who take charge of their funeral are
entitled to a funeral allowance:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Employees
who have paid social insurance premiums for at least full 60 months;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Pensioners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
funeral allowance must equal 10 times the basic salary of the month in which
the persons defined in Clause 1 of this Article die.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
the persons defined in Clause 1 of this Article are declared dead by the court,
their relatives are entitled to the allowance specified in Clause 2 of this
Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
81. </b>Survivorship allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
employees who are paying social insurance premiums, employees who have their
period of social insurance premium payment reserved, or persons who are on
pension die, their relatives are entitled to a lump-sum survivorship allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
lump-sum survivorship allowance for relatives of employees who are paying
social insurance premiums or of employees who have their period of social
insurance premium payment reserved shall be calculated based on the number of
years of social insurance premium payment; for each year of payment, these
relatives are entitled to 1.5 times the average monthly income on which social
insurance premiums are based as provided in Article 79 of this Law, for the
years of payment prior 2014, or 2 times the average monthly income on which
social insurance premiums are based, for the years of payment since 2014.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
employees who have paid social insurance premiums for under 1 year, the
lump-sum survivorship allowance must equal the paid premium amount but not
exceed 2 times the average monthly income on which social insurance premiums
are based; for employees who pay both compulsory social insurance and voluntary
social insurance premiums, the lump-sum survivorship allowance must equal at
least 3 times the average monthly salary and income on which social insurance
premiums are based.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
lump-sum survivorship allowance for relatives of persons who die while on
pension shall be calculated based on these persons' period of pension
enjoyment; if they die within the first 2 months of pension enjoyment, such
allowance must equal 48 months’ current pension; if they die in subsequent
months, the allowance shall be reduced by half the monthly pension for each
additional month of pension enjoyment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
V</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>THE SOCIAL INSURANCE FUND</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
82. </b>Sources forming the social insurance fund</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Premiums paid by employers under Article 86 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Premiums paid by employees under Articles 85 and 87 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Profits from activities of investment from the fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
State's supports.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Other
lawful sources of revenues.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
83. </b>Component funds of the social insurance fund</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Sickness and maternity fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Labor
accident and occupational disease fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Retirement and survivorship allowance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
84. </b>Use of the social insurance fund</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Payment of social insurance regimes for employees under Chapters III and IV of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Payment of health insurance premiums for pensioners or persons who are on leave
and enjoy monthly labor accident or occupational disease allowance or who are
on leave and enjoy maternity allowance for childbirth or child adoption or who
are on leave and enjoy sickness allowance, for employees suffering diseases on
the Ministry of Health-issued list of diseases requiring long-term treatment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Payment of social insurance management expenses under Article 90 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Payment
of charges for assessment of the working capacity decrease in case employees
take assessment not as introduced by their employers and the assessment results
show that these persons are eligible for social insurance regimes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Investment to preserve and develop the fund under Articles 91 and 92 of this
Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
85. </b>Levels and methods of payment by employees covered by compulsory social
insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees defined at Points a, b, c, d, dd and h, Clause 1, Article 2 of this
Law shall monthly pay 8% of their monthly salary to the retirement and
survivorship allowance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
defined at Point i, Clause 1, Article 2 of this Law shall monthly pay an amount
equal to 8% of the basic salary to the retirement and survivorship allowance
fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
employees defined at Point g, Clause 1, Article 2 of this Law, the levels and
methods of payment are specified as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
monthly level of payment to the retirement and survivorship allowance fund must
equal 22% of employees’ monthly salary on which social insurance premiums are
based before they go abroad to work, for employees who have paid compulsory
social insurance premiums in a certain period; 22% of 2 times the basic salary,
for employees who are not yet covered by compulsory social insurance or who
have paid compulsory social insurance premiums and have already received a
lump-sum social insurance allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Payment shall be made once every 3 months, every 6 months or every 12 months or
in a lump sum within the time limit stated in the contracts on sending of
employees to work abroad. Employees may make payment directly to social
insurance agencies of localities where they reside before going abroad or via
enterprises or non-business organizations that have sent them to work abroad.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the payment is made via enterprises or non-business organizations that have
sent employees to work abroad, these enterprises or organizations shall collect
and pay social insurance premiums for employees and register the method of
payment with social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Employees
who have their contracts extended or sign new contracts in the host countries
shall pay social insurance premiums according to the method specified in this
Article or shall retrospectively pay social insurance premiums to social
insurance agencies after they repatriate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Employees who neither work nor receive salary for 14 working days or more in a
month are not required to pay social insurance premiums in that month. This
period shall not be counted for enjoyment of social insurance regimes, except
cases of maternity leave.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. An
employee defined at Point a or b, Clause 1, Article 2 of this Law who signs
labor contracts with many employers shall only pay social insurance premiums
under Clause 1 of this Article for the first-signed labor contract.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Employees who enjoy product-based or piecework-based salaries at enterprises,
cooperatives, individual business households or cooperative groups engaged in
the fields of agriculture, forestry, fishery or salt making shall pay monthly
social insurance premiums at the levels specified in Clause 1 of this Article;
payment may be made every month, every 3 months or every 6 months.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
determination of the period of social insurance premium payment for enjoyment
of pension and monthly survivorship allowance must adhere to the principle that
one year has full 12 months; an employee who satisfies the age requirement for
pension enjoyment but whose period of social insurance premium payment is short
of 6 months at most may pay a lump-sum amount for these months with the monthly
premium equal to the total premiums paid by him/her and his/her employer to the
retirement and survivorship allowance fund, based on the monthly salary on
which social insurance premiums were based before he/she ceases working.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. The
calculation of periods of social insurance premium payment with odd months for
enjoyment of the retirement and survivorship allowance regimes must be as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
period of between 1 month to 6 months shall be counted as half year;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
period of between 7 months to 12 months shall be counted as one year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
86. </b>Levels and methods of payment by employers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employers shall make monthly payments calculated based on the salary funds on
which social insurance premiums are based for employees defined at Points a, b,
c, d, dd and h, Clause 1, Article 2 of this Law as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 3% to
the sickness and maternity fund;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 1% to
the labor accident and occupational disease fund;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ 14%
to the retirement and survivorship allowance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Employers
shall make monthly payments calculated based on the basic salary for each
employee defined at Point e, Clause 1, Article 2 of this Law as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 1% to
the labor accident and occupational disease fund;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 22%
to the retirement and survivorship allowance fund.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Employers shall monthly pay an amount equal to 14% of the basic salary to the
retirement and survivorship allowance fund for employees defined at Point i,
Clause 1, Article 2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Employers are not required to pay social insurance premiums for employees
defined in Clause 3, Article 85 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Employers being enterprises, cooperatives, household business households or
cooperative groups engaged in agriculture, forestry, fishery or salt making
that pay product-based or piecework-based salaries shall make monthly payments
at the levels specified in Clause 1 of this Article; the payment may be made
every month, every 3 months or every 6 months.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
Minister of Labor, War Invalids and Social Affairs shall detail Clause 5,
Article 85, and Clause 5, Article 86, of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
87. </b>Levels and methods of payment by employees covered by voluntary social
insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees defined in Clause 4, Article 2 of this Law shall monthly pay an
amount equivalent to 22% of their monthly incomes as selected to the retirement
and survivorship allowance fund; the monthly income on which social insurance
premiums are based must at least equal the poverty threshold in rural areas and
must not exceed 20 times the basic salary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
socio-economic development conditions and state budget capacity in each period
shall be based on to determine the levels of support for payment of social
insurance premiums for employees covered by voluntary social insurance, support
beneficiaries, and the time for implementing the support policy.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employees may select one of the following payment methods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Every
month;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Every
3 months; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Every
6 months; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Every
12 months;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Lump-sum payment for many subsequent years at a level lower than the monthly payment
or lump-sum payment for the insufficient years at a level higher than the
monthly payment as specified in this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
88. </b>Suspension from payment of compulsory social insurance premiums</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Suspension
from payment to the retirement and survivorship allowance fund is specified as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ In
case employers meet with difficulties and have to suspend their production or
business activities, making them and their employees unable to pay social insurance
premiums, the payment to the retirement and survivorship allowance fund may be
suspended for 12 months at most;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Upon
the expiration of the time limit for payment suspension specified at Point a of
this Clause, employers and employees shall continue paying social insurance
premiums and make supplementary payment for the suspension period. The
supplementary amount paid for the suspension period is not subject to late-
payment interest under Clause 3, Article 122 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
employees covered by compulsory social insurance premiums who are put in
temporary detention, they and their employers may suspend payment of social
insurance premiums. In case competent agencies conclude that employees suffer a
<a href="http://en.wikipedia.org/wiki/Miscarriage_of_justice"><span style="color: blue; text-decoration: none; text-underline: none;">miscarriage of
justice,</span></a> supplementary payment shall be made for the detention
period. The supplementary amount paid for the suspension period is not subject
to late-payment interest under Clause 3, Article 122 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall detail this Article and specify other cases of suspension from
payment of compulsory social insurance premiums.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
89. </b>Monthly salary on which compulsory social insurance premiums are based</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
employees subject to the State-prescribed salary regime, their monthly salary
on which social insurance premiums are based is their rank- or grade-based
salary plus position-based, extra-rank working seniority-based or
occupation-based seniority allowance (if any).</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For
employees defined at Point i, Clause 1, Article 2 of this Law, their monthly
salary on which social insurance premiums are based is the basic salary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
employees who pay social insurance premiums according to the employer-decided
salary regime, their monthly salary on which social insurance premiums are
based is their salary plus salary-based allowance as prescribed in the labor
law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Since
January 1, 2018, the monthly salary on which social insurance premiums are
based will be the salary plus salary-based allowance and other amounts as
prescribed in the labor law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case the monthly salary specified in Clause 1 or 2 of this Article exceeds 20
times the basic salary, the monthly salary on which social insurance premiums
are based must equal 20 times the basic salary.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The Government
shall stipulate in detail the retrospective collection and payment of monthly
salaries on which compulsory social insurance premium are based for employees
and employers, except the case specified in Clause 3, Article 122 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
90. </b>Social insurance management expenses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Social insurance management expenses shall be used to perform the following
tasks:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Propagating and disseminating policies and law on social insurance; providing
professional training and retraining in social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Reforming social insurance procedures and modernizing the social insurance
management system; developing and managing social insurance participants and
beneficiaries;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Organizing the collection of social insurance premiums and payment of social
insurance allowances; and operating the apparatus of social insurance agencies
at all levels.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
funding source for performing the tasks specified in Clause 1 of this Article
shall be annually deducted from the profits earned from investment activities
of the fund;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Every 3
years, the Government shall report the levels of social insurance management
expenses to the National Assembly Standing Committee for decision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Prime Minister shall detail Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
91. </b>Investment principles</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Investment
activities of the social insurance fund must ensure safety, efficiency and
capital recoverability.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
92. </b>Investment forms</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Purchase of government bonds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Making of deposits, or purchase of bonds, term bills or deposit certificates at
well-performing commercial banks as rated by the State Bank of Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Provision of loans to the state budget.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VI</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>SOCIAL INSURANCE ORGANIZATION AND MANAGEMENT</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
93. </b>Social insurance agencies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Social insurance agency is a state agency functioning to implement social
insurance regimes and policies, manage and use social insurance, health
insurance and unemployment insurance funds, inspect the payment of social
insurance, unemployment insurance and health insurance premiums, and perform
other tasks in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Government shall stipulate in detail the organization, tasks and powers of
social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
94. </b>Management Board of Vietnam Social Security</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Management Board of Vietnam Social Security shall be organized at national
level and has the responsibilities to direct and supervise the operation of
social insurance agencies, and give advice on social insurance, health
insurance and unemployment insurance policies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Management Board of Vietnam Social Security shall be composed of
representatives of the Vietnam General Confederation of Labor, employers’
representative organizations, state management agencies in charge of social
insurance, state management agencies in charge of health insurance, Vietnam
Social Security, and other related organizations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Management Board of Vietnam Social Security shall be composed of its
chairperson, vice chairpersons and members, who shall be appointed, relieved
from duty and dismissed by the Prime Minister; the term of members of the
Management Board of Vietnam Social Security is 5 years.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall stipulate in detail the working regime, responsibilities and
operating funds of Management Board of Vietnam Social Security.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
95. </b>Tasks and powers of the Management Board of Vietnam Social Security</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. To
approve social insurance development strategies, long-term, five- year and
annual plans on the implementation of social insurance, health insurance and
unemployment insurance regimes, and schemes on preservation and development of
social insurance, health insurance and unemployment insurance funds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
To
supervise and examine social insurance agencies in the implementation of such
strategies, plans and schemes after they are approved.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To
propose to competent state agencies the formulation, revision and
supplementation of policies and laws on social insurance, health insurance and
unemployment insurance, social insurance development strategies, strengthening
of the organizational apparatus of social insurance agencies, and mechanisms
for management and use of social insurance, health insurance and unemployment
insurance funds.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. To
decide on, and take responsibility before the Government for, forms and
structures of investment of social insurance, health insurance and unemployment
insurance funds at the proposal of social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. To
approve annual reports on the implementation of social insurance, health
insurance and unemployment insurance regimes and the management and use of
social insurance, health insurance and unemployment insurance funds before
Vietnam Social Security submits them to competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. To
approve annual cost estimates on collection and payment of social insurance,
health insurance and unemployment insurance funds and levels of social
insurance, health insurance and unemployment insurance management expenses
before Vietnam Social Security submits them to competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. To
annually report to the Prime Minister on the performance of the tasks and
exercise of the powers and operation results under regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. To
perform other tasks and exercise other powers assigned by the Prime Minister.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>ORDER AND PROCEDURES FOR SOCIAL INSURANCE IMPLEMENTATION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. ORDER AND PROCEDURES FOR PARTICIPATION IN SOCIAL INSURANCE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
96. </b>Social insurance books</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
social insurance book shall be granted to every employee for monitoring the
payment of social insurance premiums and enjoyment of social insurance regimes,
and must serve as a basis for settlement of social insurance regimes in
accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. By
2020, social insurance books shall be replaced with social insurance cards.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall stipulate the order and procedures for participation in social
insurance and settlement of social insurance regimes in electronic form.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
97. </b>Registration dossiers for participation in social insurance and grant
of social insurance books</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
registration dossier for first-time participation in social insurance must
comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ An
employer’s declaration form for participation in social insurance, enclosed
with a list of employees to participate in social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Employees' declaration forms for participation in social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
dossier for re-grant of a lost or damaged social insurance book must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ An
employee’s application for re-grant of a social insurance book;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
social insurance book, in case it is damaged.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall stipulate the procedures and dossier for participation in
social insurance and grant of social insurance books for the subjects defined
at Point e, Clause 1, Article 2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
98. </b>Adjustment of information of participation in social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employers shall notify in writing social insurance agencies of any changes in
information of participation in social insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
dossier for adjustment of an employee’s personal information of participation
in social insurance must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
declaration form for adjustment of personal information;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
social insurance book;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Copies of competent state agencies’ papers related to the adjustment of
personal information as prescribed by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
99. </b>Settlement of registration for participation in social insurance and
grant of social insurance books</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Registration for first-time participation in social insurance shall be settled
as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Within 30 days after signing a labor contract or working contract with an
employee or after recruiting an employee, the employer shall submit a dossier
specified in Clause 1, Article 97 of this Law to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ An
employee to be covered by voluntary social insurance shall submit a dossier
specified at Point b, Clause 1, Article 97 of this Law to the social insurance
agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. An
employee shall submit a dossier for re-grant of a social insurance book as
specified in Clause 2, Article 97 of this Law to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
social insurance agency shall grant a social insurance book within:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ 20
days after receiving a complete and valid dossier, for persons who participate
for the first time in compulsory social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ 7
days after receiving a complete and valid dossier, for persons who participate
for the first time in voluntary social insurance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ 15
days after receiving a complete and valid dossier, in case of re-grant of
social insurance books; or 45 days, if the verification of the period of social
insurance premium payment is complicated. If refusing to grant a social
insurance book, the social insurance agency shall issue a written reply clearly
stating the reason;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ 10
days after receiving a complete and valid dossier, in case of re-grant of
social insurance books for employees who wish to have their information of
participation in social insurance adjusted. If refusing to re-grant a social
insurance book, the social insurance agency shall issue a written reply clearly
stating the reason.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Minister of Labor, War Invalids and Social Affairs shall stipulate in detail
the order and procedures for participation in social insurance and settlement
of social insurance regimes for employees defined at Point b, Clause 1, Article
2 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. ORDER AND PROCEDURES FOR SETTLEMENT OF SOCIAL INSURANCE REGIMES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
100. </b>Dossier for enjoyment of the sickness regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
original or a copy of the hospital discharge paper, for employees or their
children undergoing inpatient treatment; in case of outpatient treatment, the
certificate of their leave under the social insurance regime is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case employees or their children take medical examination or treatment abroad,
the paper specified in Clause 1 of this Article shall be replaced with a
Vietnamese translation of the medical record issued by a foreign health establishment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
employer-made list of employees taking leave under the sickness regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Minister of Health shall stipulate the form, and order and competence for
grant, of certificate of an employee’s leave under the social insurance regime,
hospital discharge paper and the papers specified at Points c, d and dd, Clause
1, Article 101 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
101. </b>Dossier for enjoyment of the maternity regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
dossier for a female employee to enjoy the maternity regime must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
copy of the birth registration certificate or birth certificate of the child;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of the child’s death certificate, in case the child dies, or copy of the
mother’s death certificate, in case the mother dies in childbirth;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
competent health establishment’s certificate stating that the mother is at
postnatal risk that makes her unable to take care of the child;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ An
extract of the mother’s medical record or hospital discharge paper in case the
child dies after birth without being granted the birth certificate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ A
competent health establishment’s certificate stating that the female employee
has to take leave for pregnancy care, in the case specified in Clause 3,
Article 31 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Female employees who have prenatal checks-up, miscarriage, abortion, stillbirth
or pathological abortion, or employees who apply contraceptive measures
specified in Clause 1, Article 37 of this Law shall produce a certificate of
their leave under the social insurance regime, in case of outpatient treatment,
or an original or a copy of the hospital discharge paper, in case of inpatient
treatment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Employees who adopt under-6-month children shall produce a child adoption
certificate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Male
employees who wish to take leave due to their wives’ childbirth shall produce a
copy of the child’s birth certificate or birth registration certificate, and a
health establishment’s certificate, in case their wives have a surgical birth
or give birth to children under 32 weeks of pregnancy.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
employer-made list of employees taking leave for enjoyment of the maternity
regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
102. </b>Settlement of the sickness and maternity regimes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 45 days after return to work, an employee shall submit the dossier
specified in Clause 1 or 2, Article 100, or Clause 1, 2, 3 or 4, Article 101,
of this Law to his/her employer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
An
employee who ceases working before the time of childbirth or child adoption
shall submit the dossier specified in Clause 1 or 3, Article 101 of this Law
and produce his/her social insurance book to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 10 days after receiving a complete dossier from an employee, the
employer shall make a dossier as specified in Article 100 or 101 of this Law
and submit it to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Responsibilities of the social insurance agency:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
settle the social insurance regime and make payment to the employee within 10
days after receiving a complete and valid dossier from an employer;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
settle the social insurance regime and make payment to the employee within 5
working days after receiving a complete and valid dossier from an employee who
ceases working before the time of childbirth or child adoption.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If
refusing to settle the social insurance regime, the social insurance agency
shall issue a written reply clearly stating the reason.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
103. </b>Settlement of convalescence and health rehabilitation allowance after
sickness or maternity leave</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 10 days after the date an employee fully satisfies the conditions for
enjoying the convalescence and health rehabilitation allowance after sickness
or maternity leave, the employer shall make a list of employees and submit it
to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 10 days after receiving a complete and valid dossier, the social
insurance agency shall settle the social insurance regime for and pay the
convalescence and health rehabilitation allowance to employees; or issue a
written reply clearly stating the reason for its refusal to settle the regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
104. </b>Dossier for enjoyment of the labor accident regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
social insurance book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
investigation record of the labor accident; for an employee suffers a traffic
accident confirmed as a labor accident, a written record of the traffic
accident or a written record of scene examination and the accident scene plan
are required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
hospital discharge paper after labor accident treatment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
written record of assessment of the working capacity decrease, made by the
Medical Assessment Council.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
written request for settlement of the labor accident regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
105. </b>Dossier for enjoyment of the occupational disease regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
social insurance book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
written record of environmental survey with toxic elements; in case a written
record is made for many employees, its copy shall be included in the dossier of
every employee.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
hospital discharge paper after occupational disease treatment; in case of
outpatient treatment, an occupational disease examination paper is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
written record of assessment of the working capacity decrease, made by the
Medical Assessment Council.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
written request for settlement of the occupational disease regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
106. </b>Settlement of labor accident and occupational disease regimes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employers shall submit dossiers to social insurance agencies as prescribed in
Articles 104 and 105 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 15 days after receiving a complete dossier, social insurance agencies
shall settle labor accident and occupational disease regimes; or issue a
written reply clearly stating the reason for their refusal to settle the
regimes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
107. </b>Settlement of convalescence and health rehabilitation allowance after
labor accident or occupational disease</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
employer shall make a list of employees whose health has not yet recovered
after enjoying the labor accident or occupational disease regime and submit it
to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 15 days after receiving a complete and valid dossier, the social
insurance agency shall settle the convalescence and health rehabilitation
regime for employees and transfer the convalescence and health rehabilitation
allowance to the employer; or issue a written reply clearly stating the reason
for their refusal to settle the regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 10 days after receiving the allowance from the social insurance agency,
the employer shall pay such allowance to employees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
108. </b>Dossier for pension enjoyment</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
dossier for pension enjoyment for employees covered by compulsory social
insurance must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
social insurance book;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
decision permitting an employee to stop working under the retirement regime or
the document terminating a labor contract with an employee for enjoying the
retirement regime;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
written record of assessment of the working capacity decrease, made by the
Medical Assessment Council, for employees who retire under Article 55 of this
Law, or the certificate of HIV/AIDS infection due to occupational risks, for
the employees defined in Article 54 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
dossier for pension enjoyment for employees covered by voluntary social insurance
or employees having their period of social insurance premium payment reserved,
including those who are serving imprisonment sentences, must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
social insurance book;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
application for pension enjoyment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
written authorization for carrying out procedures for settlement of the
retirement regime and enjoyment of pension, for those who are serving
imprisonment sentences;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ A
competent state agency’s document permitting an illegal emigrant to legally
repatriate and settle in the country;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ The
court’s legally effective decision annulling the decision on declaration to be
missing, for missing people who reappear.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
109. </b>Dossier for enjoyment of lump-sum social insurance allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
social insurance book.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
employee’s application for enjoyment of lump-sum social insurance allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
persons who settle abroad, a copy of the competent agency’s written
certification of renunciation of Vietnamese nationality, or a certified or
notarized Vietnamese translation of one of the following papers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Passport issued by a foreign country;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Visa
issued by a competent foreign agency, certifying such country’s permission for
entry for overseas residence;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Paper
certifying such person is carrying out procedures for naturalization in a
foreign country; paper certifying residence or permanent residence card or
residence card of a term of 5 years or more, issued by a competent foreign
agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Extract of the medical record, in the case specified at Point c, Clause 1,
Article 60, or Point c, Clause 1, Article 77, of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. For
employees defined in Article 65, and Clause 5, Article 77, of this Law, a
dossier for enjoyment of lump-sum social insurance allowance must comply with
Clauses 2 and 3 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
110. </b>Settlement of pension or lump-sum social insurance allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 30 days by the time an employee enjoys pension, the employer shall
submit a dossier specified in Clause 1, Article 108 of this Law to the social
insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 30 days by the time an employee enjoys pension, employees having their
period of social insurance premium payment reserved or employees covered by
voluntary social insurance shall submit a dossier specified in Clause 2,
Article 108 of this Law to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 30 days by the time an employee becomes eligible and requests payment of
lump-sum social insurance allowance, he/she shall submit a dossier specified in
Article 109 of this Law to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Within 20 days after receiving a complete and valid dossier, for to-be-
pensioners, or within 10 days after receiving a complete and valid dossier, for
persons to enjoy a lump-sum social insurance allowance, the social insurance
agency shall settle the enjoyment of pension or lump-sum allowance and make
payment to employees; or issue a written reply clearly stating the reason for
its refusal to settle such enjoyment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
111. </b>Dossier for enjoyment of the survivorship allowance regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
persons paying social insurance premiums or persons having their period of
social insurance premium payment reserved, a dossier for enjoyment of the
survivorship allowance regime must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
social insurance book;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of the death certificate or death notice or a copy of the court's legally
effective decision on the death declaration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
dead person’s relatives’ declaration and the minutes of their meeting, for
those eligible for monthly allowance but choosing a lump-sum allowance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ The
investigation record of the labor accident; for persons getting a traffic
accident identified as a labor accident, a record of the traffic accident or a
record of the scene examination and the accident scene plan as specified in
Clause 2, Article 104 of this Law are required; or a copy of the medical record
of occupational disease treatment, for persons who die of an occupational
disease;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ A
written record of assessment of the working capacity decrease, for relatives
who suffer a working capacity decrease of 81% or more.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
persons currently enjoying or persons suspended from enjoying pension or
monthly labor accident or occupational disease allowance, a dossier for
enjoyment of the survivorship allowance regime must comprise:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
copy of the death certificate or death notice or the court's legally effective
decision on death declaration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
dead person’s relatives’ declaration and the minutes of their meeting, for
those eligible for monthly allowance but choosing to receive a lump- sum
allowance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
written record of assessment of the working capacity decrease, for relatives
who suffer a working capacity decrease of 81% or more.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
112. </b>Settlement of the survivorship allowance regime</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 90 days after the death of a person having his/her period of social
insurance premium payment reserved, a person covered by voluntary social
insurance or a person on pension or monthly labor accident or occupational
disease allowance, his/her relative shall submit the dossier specified in
Article 111 of this Law to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within
90 days after the death of a person currently paying compulsory social
insurance premiums, his/her relative shall submit the dossier specified in
Clause 1, Article 111 of this Law to the employer.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 30 days after receiving a complete dossier from the employee’s relative,
the employer shall submit the dossier specified in Clause 1, Article 111 of
this Law to the social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 15 days after receiving a complete dossier, the social insurance agency
shall settle the survivorship allowance regime and make payment to the
employee’s relative; or issue a written reply stating the reason for its
refusal to settle the regime.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
113. </b>Dossier for continued enjoyment of pension or monthly social insurance
allowance for illegal emigrants who legally repatriate to settle in the country
or persons declared missing by the court who reappear</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
application for continued enjoyment of pension or monthly social insurance
allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
competent state agency’s document permitting the illegal emigrant to legally
repatriate to settle in the country.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
court’s legally effective decision annulling the decision on declaration to be
missing, for persons declared missing by the court who reappear.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
114. </b>Settlement of continued enjoyment of pension or monthly social
insurance allowance for illegal emigrants who legally repatriate and settle in
the country or persons declared missing by the court who reappear</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees shall submit the dossier specified in Article 113 of this Law to the
social insurance agency.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Within 15 days after receiving a complete and valid dossier, the social
insurance agencies shall settle the continued enjoyment of pension or monthly
social insurance allowance, or issue a written reply clearly stating the reason
for its refusal to settle such continuation of enjoyment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
115. </b>Change of places for receiving pension or social insurance allowance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When a
person on pension or monthly social insurance allowance moves to another place
of residence within the country and wishes to receive social insurance
allowance at the new place of residence, he/she shall submit an application to
the social insurance agency of the place where he/she currently receives the
allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within 5
working days after receiving such application, the social insurance agency
shall settle the receipt of pension or social insurance allowance by the
employee at the new place of residence, or issue a written reply clearly
stating the reason for its refusal to settle such receipt.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
116. </b>Delayed settlement of enjoyment of social insurance regimes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. If
the settlement of enjoyment of social insurance regimes is delayed after the
time limit specified in Clause 1 or 2, Article 102, Clause 1, Article 103,
Clause 1 or 2, Article 110, or Clause 1 or 2, Article 112, of this Law, a
written explanation shall be made.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case the submission of dossiers and settlement of enjoyment of social insurance
regimes are delayed after the prescribed time limits, thus damaging the lawful
rights and interests of eligible beneficiaries, compensation shall be paid in
accordance with law, except cases where such delay is due to the fault of
employees or their relatives.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
117. </b>Dossiers and order for assessment of working capacity decrease to settle
social insurance regimes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Minister of Health shall stipulate dossiers and the order for assessment of
working capacity decrease to settle social insurance regimes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
examination for assessment of working capacity decrease must ensure accuracy,
publicity and transparency. The Medical Assessment Council shall take
responsibility for the accuracy of its assessment results in accordance with
law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VIII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>COMPLAINTS AND DENUNCIATIONS ABOUT, AND HANDLING OF
VIOLATIONS RELATED TO, SOCIAL INSURANCE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
118. </b>Complaints about social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Employees, persons on pension or monthly social insurance allowance, persons
having their period of social insurance premium payment reserved and other
persons may request competent agencies, organizations or persons to review the
latter’s decisions or acts when they have grounds to believe that such
decisions or acts violate the law on social insurance and infringe their lawful
rights and interests.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Employers may request competent agencies, organizations or persons to review
the latter’s decisions or acts when they have grounds to believe that such
decisions or acts violate the law on social insurance and infringe their lawful
rights and interests.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
119. </b>Order of settlement of complaints about social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Complaints about social insurance-related administrative decisions or acts
shall be settled in accordance with the law on complaints.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
complaints about social insurance-related decisions or acts not specified in
Clause 1 of this Article, complainants may choose either of the following:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Lodging first-time complaints with the agencies or persons that have issued
these decisions or committed these acts; in case these agencies or persons no
longer exist, district-level state management agencies in charge of labor shall
settle the complaint;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Initiating lawsuits at a court in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case complainants defined at Point a, Clause 2 of this Article disagree with
the first-time complaint settlement decisions, or when the prescribed time
limit expires but the complaints have not yet been settled, they may initiate
lawsuits at a court or lodge complaints with provincial-level state management
agencies in charge of labor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
complainants disagree with the complaint settlement decisions of
provincial-level state management agencies in charge of labor, or when the
prescribed time limit expires but the complaints have not yet been settled, the
complainants may initiate lawsuits at a court.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
statute of limitations for lodging complaints and the time limit for settling
complaints must comply with the law on complaints.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
120. </b>Lodging and settlement of denunciations about social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
lodging and settlement of denunciations about violations of the law on social
insurance must comply with the law on denunciations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
121. </b>Competence to sanction administrative violations in the field of
social insurance, health insurance and unemployment insurance, sanctioning
levels and remedies</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Competence of social insurance agencies:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
General Director of Vietnam Social Security has the competence prescribed in
Clause 4, Article 46 of the Law on Handling of Administrative Violations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Directors of provincial-level social insurance agencies have the competence
prescribed in Clause 2, Article 46 of the Law on Handling of Administrative
Violations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Heads
of specialized inspection teams established under decisions of the General
Director of Vietnam Social Security have the competence prescribed in Clause 3,
Article 46 of the Law on Handling of Administrative Violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Persons with sanctioning competence defined in Clause 1 of this Article may
authorize their deputies to handle administrative violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
maximum fine levels in the field of social insurance, health insurance and
unemployment insurance, sanctioning forms, remedies, administrative sanctioning
procedures and other provisions related to administrative sanctioning must
comply with the Law on Handling of Administrative Violations and other relevant
laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
122. </b>Handling of violations of the law on social insurance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Agencies and organizations that violate this Law shall, depending on the nature
and severity of their violations, be administratively sanctioned; and, if
causing damage, they shall pay compensation in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Individuals who violate this Law shall, depending on the nature and severity of
their violations, administratively sanctioned, disciplined or examined for
penal liability; and, if causing damage, they shall pay compensation in
accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Employers that violate Clause 1, 2 or 3, Article 17 of this Law for 30 days or
more shall not only fully pay the amount not yet paid or paid late and be
handled in accordance with law but also pay an interest equaling 2 times the
average interest rate of investment from the social insurance fund in the
preceding year, calculated based on the late paid amount and late payment
period. If they fail to do so, at the request of competent persons, related
banks, credit institutions or state treasuries shall deduct money from the
employers’ deposit accounts in order to pay the amount not yet paid or paid
late and the interest thereon to the accounts of social insurance agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Chapter IX </span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION
PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 123. </span></b>Transitional
provisions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
provisions of this Law apply to persons who participate in social insurance
before the effective date of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Persons on pension before January 1, 1994, persons on pension, monthly working
capacity loss allowance, labor accident or occupational disease allowance,
survivorship allowance or social insurance allowance, for commune, ward or
township cadres who have ceased working, persons on monthly allowance while the
period for enjoying such allowance has expired, or persons who are suspended
from enjoying social insurance allowance due to their violations of law before
this Law takes effect, shall still comply with the previous regulations and
have their levels of enjoyment adjusted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Employees who have paid social insurance premiums, covering also the
region-based allowance, are entitled to not only pension, lump-sum social
insurance allowance and survivorship allowance but also a lump-sum region-
based allowance; persons on pension, monthly working capacity loss allowance or
labor accident or occupational disease allowance who are enjoying a monthly
region-based allowance in their places of permanent residence eligible for
region-based allowance are entitled to continue enjoying such allowance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Persons on spouse allowance in overseas Vietnamese representative missions who
participate in compulsory social insurance under both retirement and
survivorship allowance regimes; and employees who cease working due to diseases
on the Ministry of Health-issued list of diseases requiring long-term treatment
and enjoy the sickness regime before the effective date of this Law shall
comply with the Government’s regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. For
persons on pension, monthly working capacity loss allowance or labor accident
or occupational disease allowance before the effective date of this Law, the
survivorship allowance regime provided in this Law shall apply when they die.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Employees who had worked in the state sector before January 1, 1995, and fully
satisfy the conditions for enjoying severance allowance or lump-sum allowance
or demobilization allowance but have not yet enjoyed such allowance, such
working period shall be regarded as a period of social insurance premium
payment. The calculation of the working period prior to January 1, 1995, for
enjoying social insurance allowances must comply with the previous regulations
on calculation of the working period prior to January 1995, for enjoying social
insurance allowances for cadres, civil servants, public employees, workers, army
men, and employees in the people’s public security force.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Annually, the State shall transfer an amount from the budget to the social
insurance fund to ensure full payment of pension and social insurance
allowances to persons on pension or social insurance allowance prior to January
1, 1995; and payment of social insurance premiums for the working period prior
to January 1, 1995, for persons defined in Clause 6 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Employees who are eligible for, and enjoy, social insurance regimes before the
effective date of this Law shall continue to comply with the provisions of Law
No. 71/2006/QH11 on Social Insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Persons on pension, social insurance allowance or monthly allowance who are
working under signed labor contracts shall not be covered by compulsory social
insurance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10. The
Government shall detail this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
124. </b>Effect</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. This
Law takes effect on January 1, 2016; the provisions at Point b, Clause 1, and
in Clause 2, Article 2, of this Law take effect on January 1, 2018.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Law
No. 71/2006/QH11 on Social Insurance ceases to be effective on the effective
date of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
125. </b>Detailing provisions</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Government and competent agencies shall detail the articles and clauses in this
Law as assigned.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>This
Law was passed on November 20, 2014, by the XIII<sup>th</sup> National Assembly
of the Socialist Republic of Vietnam at its 8th session.-</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 170.4pt;" valign="top" width="227"><div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>CHAIRMAN
OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
Unknownnoreply@blogger.com3tag:blogger.com,1999:blog-7854658301322086128.post-87730025763920225892014-06-26T00:47:00.000-07:002015-06-05T10:11:09.008-07:00VIETNAM NOTARY LAW 2014<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
<b>THE NATIONAL
ASSEMBLY<br />
--------</b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
</td>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
No.
53/2014/QH13</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i>Hanoi,
June 26, 2014</i></div>
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<br />
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<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>LAW</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
ON NOTARIZATION<br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Constitution of the Socialist Republic of Vietnam;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
National Assembly promulgates the Law on Notarization.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
I</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
1. Scope of regulation</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
provides for notaries, notarial practice organizations, notarial practice,
notarization procedures and state management of notarization.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 2. Interpretation of terms</span></b></div>
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<span style="color: black;">In this Law, the terms below are construed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notarization means the written certification by a notary
of a notarial practice organization of the authenticity and lawfulness of a
contract or another civil transaction (below referred to as contract or
transaction) or of the accuracy, lawfulness and conformity with social ethics
of the Vietnamese or foreign-language translation of a paper or document (below
referred to as translation) which is prescribed by law or voluntarily requested
by an individual or organization to be notarized.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notary means a person who fully meets the criteria
prescribed by this Law and is appointed by the Minister of Justice to conduct
notarial practice.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Notarization requester means a Vietnamese or foreign
individual or organization that requests notarization of a contract,
transaction or translation in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Notarized document means a contract, transaction or
translation which has been certified by a notary in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Notarial practice organizations include notary bureaus
and notary offices organized and operating under this Law and other relevant
legal documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 3. Social functions of notaries</span></b></div>
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<span style="color: black;">Notaries shall provide public services under the assignment
of the State with a view to ensuring legal safety for parties to contracts or
transactions; preventing disputes; contributing to protecting lawful rights and
interests of individuals and organizations; and ensuring socio- economic stability
and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 4. Principles of notarial practice</span></b></div>
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<span style="color: black;">1. Compliance with the Constitution and laws.</span></div>
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<span style="color: black;">2. Objectivity and honesty.</span></div>
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<span style="color: black;">3. Compliance with rules on notarial practice ethics.</span></div>
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<span style="color: black;">4. Taking responsibility before law and notarization
requesters for notarized documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 5. Legal validity of notarized documents</span></b></div>
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<span style="color: black;">1. A notarized document is valid from the date a notary
signs and appends the seal of his/her notarial practice organization to it.</span></div>
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<span style="color: black;">2. A notarized contract or transaction is binding on
related parties; in case an obliged party fails to perform its/his/her
obligations, the other party may request a court to settle the case in
accordance with law, unless otherwise agreed upon by related parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Notarized contracts and transactions may be used as
evidence; details and circumstances of notarized contracts or transactions are
not required to be proven, unless such contracts or transactions are declared
to be invalid by courts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Notarized translations are valid for use as their
translated papers or documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 6. Spoken and written language used in notarization</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The spoken and written language used in notarization is
Vietnamese.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 7. Prohibited acts</span></b></div>
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<span style="color: black;">1. Notaries and notarial practice organizations are
prohibited from committing the following acts:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Disclosing information on the contents of notarized
documents, unless notarization requesters so agree in writing or otherwise
provided by law; using information on notarized contents to infringe upon
lawful rights and interests of individuals and organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Notarizing contracts, transactions or translations the
purposes and contents of which violate law or are contrary to social ethics;
inciting or creating conditions for parties to contracts or transactions to
conduct sham transactions or commit other deceitful acts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Notarizing contracts, transactions or translations which
are related to properties or interests of their own or of their relatives being
spouses; natural parents, adoptive parents; natural parents, adoptive parents
of their spouses; natural children, adopted children or children-in-law;
grandparents, siblings or siblings-in-law; and natural grandchildren, adopted
grandchildren;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Refusing notarization requests without plausible
reasons; harassing or causing difficulties to notarization requesters;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Receiving or demanding money or other benefits from
notarization requesters in addition to notarization changes, notarization
remuneration and other expenses already determined and agreed; receiving or
demanding money or other benefits from a third party to settle or refuse to
settle notarization requests, causing damage to notarization requesters or
related organizations and individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Forcing others to use their services; colluding with
notarization requesters or related persons to falsify contents of notarized
documents or notarization dossiers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ Exerting pressure, threatening or committing acts which
are illegal or contrary to social ethics in order to gain advantage for
themselves or their organizations in notarial practice;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ Advertising themselves or their organizations in the
mass media;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i/ A notarial practice organization establishing branches,
representative offices or transaction places other than its head office;
conducting production, business and service activities outside its registered
scope of operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k/ A notary practicing his/her profession concurrently at
two or more notarial practice organizations or performing other regular jobs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l/ A notary participating in the management of an enterprise
other than his/her notarial practice organization; providing brokerage or
agency services; receiving profits from a contract or transaction which he/she
has notarized;</span></div>
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<span style="color: black;">m/ Committing violations of law or rules on notarial
practice ethics.</span></div>
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<span style="color: black;">2. Organizations and individuals are prohibited from
committing the following acts:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Pretending to be notarization requesters;</span></div>
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<span style="color: black;">b/ Notarization requesters providing false information and
documents or using counterfeit or illegally erased or modified papers and
documents to request notarization;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Witnesses or interpreters committing deceitful or
dishonest acts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Obstructing notarial activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter II</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">NOTARIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8. Criteria for notaries</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A Vietnamese citizen who permanently resides in Vietnam,
observes the Constitution and law, has good ethical qualities, and fully
satisfies the following criteria shall be considered for appointment as a
notary:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Having a bachelor of law degree.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Having performed legal work at agencies or organizations
for at least 5 years after obtaining the bachelor of law degree.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Having graduated from a notary training course as
prescribed in Article 9 of this Law or completed a notary re-training course as
prescribed in Clause 2, Article 10 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Meeting requirements on notarial practice probation
results.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Being physically fit for notarial practice.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9. Notary training</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Those who possess a bachelor of law degree may attend
notary training courses at notary training institutions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A notary training course must last for 12 months.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Those who have completed a notary training course shall be
granted certificates of graduation from the notary training course by the
notary training institution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Minister of Justice shall stipulate in detail notary
training institutions, the framework program for notary training and
equivalence recognition for those who have been trained in notary abroad.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 10. Exemption from notary training</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notary training shall be exempted for the following
persons:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Those who have worked as judges, prosecutors or
investigators for at least 5 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Lawyers who have been engaged in legal practice for at
least 5 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Law professors and associate professors; doctors of law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Senior verifiers of courts, senior examiners of procuracies;
senior experts, senior researchers and senior lecturers in the legal sector.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Persons exempted from notary training under Clause 1 of
this Article shall attend a re-training course on notarial practice skills and
rules on notary practice ethics at a notary training institution before they
are proposed for appointment as notaries. A notary re-training course must last
for 3 months.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Those who have completed a notary re-training course shall
be granted certificates of completion of the notary re-training course.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Minister of Justice shall stipulate in detail notary
re-training courses prescribed in Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 11. Notarial practice probation</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Those who have been granted certificates of graduation
from notary training courses or certificates of completion of notary
re-training courses shall undergo a probationary period at a notarial practice
organization. A probationer may directly contact a notarial practice
organization qualified to admit probationers so as to join such organization on
probation; if he/she cannot directly contact any notarial practice
organization, he/she may request the provincial-level Justice Department of the
locality where he/she wishes to undergo a probationary period to arrange
his/her probation at a notarial practice organization qualified to admit
probationers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Probationers shall register their probation at the
provincial-level Justice Departments of the localities where the notarial
practice organizations which they join on probation are located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The period of notarial practice probation is 12 months for
persons possessing a certificate of graduation from a notary training course or
6 months for persons possessing a certificate of completion of a notary
re-training course. The period of notarial practice probation shall be counted
from the date of probation registration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notarial practice organizations admitting probationers
must have notaries satisfying the conditions on probationer tutoring prescribed
in Clause 3 of this Article and have physical foundations to ensure the
probation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Notarial practice organizations admitting probationers
shall assign notaries to tutor probationers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notaries acting as tutors must have at least two years’
experience in notarial practice. A notary who is disciplined or
administratively sanctioned for violations in notarial practice may not act as
a tutor within 12 months after the date of completing the serving of the
disciplining decision or administrative sanctioning decision. A notary may not
concurrently tutor more than 2 probationers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notaries acting as tutors shall guide and take
responsibility for jobs performed by probationers under Clause 4 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Notarial practice probationers shall be guided in
professional practice skills, perform notarization-related jobs assigned by
their tutors and take responsibility before their tutors for such jobs.
Probationers may not sign notarized documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Upon expiration of the probationary period, a notarial
practice probationer shall submit to the provincial-level Justice Department
with which he/she has registered the probation a written probation result
report containing comments of the notary acting as his/her tutor and
certification of the notarial practice organization; may register for
examination of notarial practice probation results. If meeting requirements on
notarial practice probation results, the probationer shall be granted a
certificate of notarial practice probation results.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Minister of Justice shall stipulate in detail
notarial practice probation and examination of national practice probation
results.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Article 12. Appointment of notaries</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Those who fully satisfy the criteria prescribed in
Article 8 of this Law may request the Minister of Justice to appoint them as
notaries. Dossiers of request for appointment as notaries shall be sent to the
provincial-level Justice Departments of the localities where the requesters
have registered for notarial practice probation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A dossier of request for appointment as a notary must
comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A written request for appointment as a notary, made
according to a form set by the Minister of Justice;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The requester’s judicial record;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ A copy of the bachelor of law, master of law or doctor
of law degree;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Papers proving the working seniority in the legal
sector;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ A copy of the certificate of graduation from a notary
training course. For those exempted from notary training, a copy of the
certificate of completion of a notary re-training course and papers proving the
eligibility for exemption from notary training as prescribed in Clause 1,
Article 10 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ A copy of the certificate of notarial practice probation
results;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ A health certificate granted by a competent health
agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 10 working days after receiving a complete dossier
of request for appointment as a notary prescribed in Clause 2 of this Article,
the provincial-level Justice Department shall make a written proposal enclosed
with the dossier to the Minister of Justice to appoint the requester as a
notary. In case of refusal, it shall reply in writing clearly stating the
reason to the requester.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 30 days after receiving the written proposal and
dossier from the provincial-level Justice Department, the Minister of Justice
shall consider and decide to appoint the requester as a notary; in case of
refusal, he/she shall issue a written reply clearly stating the reason to the
provincial-level Justice Department and the requester.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13. Persons ineligible for appointment as notaries</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Those who are being examined for penal liability or have
been convicted under a court’s legally effective sentence of an unintentional
crime but have not yet had their criminal records written off, or of an
intentional crime.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Those who are being subjected to administrative handling
measures in accordance with the law on handling of administrative violations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Those who have their civil act capacity lost or
restricted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Cadres who have been disciplined in the form of removal
from office; civil servants or public employees who have been disciplined in
the form of dismissal; officers, professional armymen, workers and public
employees of agencies and units under the People’s Army, and officers,
non-commissioned officers, workers and employees of units under the People’s
Public Security Force who have been disciplined in the form of deprival of the
title of armyman or people’s policeman or have been expelled from the service.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Those who have their legal practice certificates revoked
after they are disciplined in the form of disbarment; those who have been
deprived of the right to use their legal practice certificates and the 3-year
period, counting from the effective date of the decision on revocation of legal
practice certificates or the date of completing the serving of the decision on
deprival of the right to use legal practice certificates, has not yet expired.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Article 14. Suspension from notarial practice</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The provincial-level Justice Department with which a
notary has registered his/her professional practice shall decide to suspend the
notary from professional practice in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The notary is being examined for penal liability;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The notary is being subjected to an administrative
handling measure.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The maximum duration of suspension from notarial practice
is 12 months.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The provincial-level Justice Department shall decide to
cancel the decision on suspension from notarial practice ahead of time in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A decision on termination of investigation or the case
is issued, or a legally effective verdict of not guilty is issued by a court;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The notary is no longer subjected to the administrative
handling measure in accordance with the law on handling of administrative
violations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The decision on suspension from notarial practice and
decision on cancellation of the decision on suspension from notarial practice
shall be sent to the notary, the notarial practice organization where the
notary works, the People’s Committee of the province or centrally run city
(below referred to as provincial-level People’s Committee) and the Ministry of
Justice.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. Relief from duty of notaries</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notary may be relieved from duty at his/her own will
or or transferred to another job.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The notary shall submit a written request for relief from
duty to the provincial-level Justice Department with which he/she has
registered his/her professional practice. Within 15 days after receiving the
written request, the provincial-level Justice Department shall send a written
proposal enclosed with the notary’s written request to the Minister of Justice.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A notary shall be relieved from duty in the following
cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ He/she no longer satisfies the criteria for notaries
prescribed in Article 8 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ He/she has his/her civil act capacity lost or
restricted;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ He/she concurrently performs another regular job;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ He/she fails to conduct notarial practice within 2 years
after being appointed as a notary or fails to conduct notarial practice for 12
consecutive months or more;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ The duration of suspension from notarial practice
prescribed in Clause 2, Article 14 of this Law has expired but the reason for
the suspension still exists;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ He/she has been sanctioned twice for administrative
violations in notarial practice but still continue committing violations; he/she
has been disciplined in the form of reprimand or in a heavier form twice but
still continue committing violations, or has been disciplined in the form of
dismissal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ He/she is convicted under a court’s legally effective
sentence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ He/she is ineligible for appointment as a notary in the
cases prescribed in Article 13 of this Law at the time of being appointed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Provincial-level Justice Departments shall scrutinize
and examine the satisfaction of professional practice criteria by notaries in
their localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When having grounds to believe that a notary falls into a
case subject to relief from duty prescribed in Clause 2 of this Article, the
provincial-level Justice Department shall send a written proposal for relief
from duty of the notary, enclosed with relevant supporting documents, to the
Minister of Justice.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Within 15 days after receiving a dossier of proposal for
relief from duty of a notary, the Minister of Justice shall consider and decide
to relieve the notary from duty.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 16. Re-appointment as notaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notaries who have been relieved from duty under Clause
1, Article 15 of this Law may be considered for re-appointment as notaries when
they make requests for re-appointment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Except the case prescribed in Clause 3 of this Article,
notaries who have been relieved from duty under Clause 2, Article 15 of this
Law may be considered for re-appointment as notaries when fully meeting the
criteria for notaries prescribed in Article 8 of this Law and the reasons for
their relief from duty no longer exist.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Notaries who have been relieved ữom duty because as they
are convicted under court’s legally effective sentences of intentional crimes,
have been twice sanctioned for administrative violations in notarial practice
but continue committing violations; have been disciplined in the form of
reprimand or in a heavier form twice but still continue committing violations
or in the form of dismissal shall not be re-appointed as notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Procedures for re-appointment as notaries must comply with
Article 12 of this Law. A dossier of request for re-appointment as a notary
must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A written request for re-appointment as a notary, made
according to a form set by the Minister of Justice;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The judicial record;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The health certificate granted by a competent health
agency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ A copy of the decision on relief from duty of the
notary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Copies of papers proving that the reason for relief
from duty no longer exists, except the case prescribed in Clause 1 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 17. Rights and obligations of notaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notaries have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To have their right to notarial practice protected by
law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To participate in the establishment of notary offices or
work under contracts for notarial practice organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To notarize contracts, transactions and translations in
accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To request related individuals, agencies and
organizations to provide information and documents serving the notarization;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To refuse to notarize contracts, transactions and translations
which violate law or are contrary to social ethics;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To have other rights as prescribed in this Law and other
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notaries have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To abide by the principles of notarial practice;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To practice at a notarial practice organization;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To respect and protect lawful rights and interests of
notarization requesters;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To explain to notarization requesters their lawful
rights, obligations and interests, and legal significance and consequences of
notarization; if refusing notarization requests, to clearly state the reasons
to notarization requesters;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To keep secret contents of notarized documents, unless
otherwise agreed in writing by notarization requesters or provided by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To attend notary re-training courses every year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ To take responsibility before law and notarization
requesters for documents they have notarized; to take responsibility before law
for operations of notary offices of which they are partners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ To join socio-professional organizations of notaries;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i/ To be managed by competent state agencies, notarial
practice organizations where they work and the notaries’ socio-professional
organization of which they are members;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k/ To have other obligations as prescribed by this Law and
other relevant legal documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter III</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">NOTARIAL PRACTICE
ORGANIZATIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 18. Principles of establishment of notarial
practice organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The establishment of a notarial practice organization
must comply with this Law and the master plan on development of notarial
practice organizations approved by the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notary bureaus may be established only in geographical
areas where conditions for development of notary offices are not available.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Notary offices established in geographical areas with
difficult or extremely difficult socio-economic conditions are entitled to
preferential policies prescribed by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 19. Notary bureaus</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notary bureaus shall be established under decisions of
provincial-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notary bureaus are public non-business units attached to
provincial-level Justice Departments, and have their own offices, seals and
accounts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The at-law representative of a notary bureau is the head of
such notary bureau. Heads of notary bureaus must be notaries and shall be
appointed, relieved from duty and dismissed by chairpersons of provincial-level
People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The name of a notary bureau must contain the words
“notary bureau” followed by the ordinal number of its establishment and the
name of the province or centrally run city where it is established.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Notary bureaus shall use seals bearing no national
emblem. Notary bureaus may have their seals carved and use them after obtaining
establishment decisions. Procedures and dossiers of request for seal carving
and management and use of seals by notary bureaus must comply with the law on
seals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 20. Establishment of notary bureaus</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the notarization demand in its locality, a
provincial-level Justice Department shall assume the prime responsibility for,
and coordinate with the provincial-level Departments of Planning and
Investment; Finance; and Home Affairs in, preparing a scheme on establishment
of a notary bureau and submit it to the provincial-level People’s Committee for
consideration and decision. The scheme must state the necessity to establish a
notary bureau, its expected organizational apparatus, name, personnel, location
and physical conditions, and implementation plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 30 days after the provincial-level People’s
Committee issues a decision on establishment of a notary bureau, the
provincial-level Justice Department shall publish the following information on
three consecutive issues of a central or local newspaper:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Name and address of the notary bureau;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Serial number and date of issuance of the establishment
decision and the date of commencement of operation of the notary bureau.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case the provincial-level People’s Committee decides
to change the name or address of a notary bureau, the provincial-level Justice
Department shall publish information on such changes in accordance with Clause
2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 21. Transformation and dissolution of notary
bureaus</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When it is no longer necessary to maintain a notary
bureau, the provincial-level Justice Department shall prepare a scheme on
transformation of the notary bureau into a notary office and submit it to the
provincial-level People’s Committee for consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Government shall stipulate in detail the transformation
of notary bureaus into notary offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case a notary bureau cannot be transformed into a
notary office, the provincial- level Justice Department shall prepare a scheme
on dissolution of the notary bureau and submit it to the provincial-level
People’s Committee for consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The notary bureau may be dissolved only after it fully pays
its debts, completes procedures for termination of labor contracts signed with
its employees, and settles all notarization requests already received.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 15 days after the provincial-level People’s
Committee issues a decision on dissolution of the notary bureau, the
provincial-level Justice Department shall publish information on the
dissolution of the notary bureau on 3 consecutive issues of a central or local
newspaper.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 22. Notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notary offices shall be organized and operate in
accordance with this Law and other relevant legal documents concerning
partnerships.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A notary office must have at least 2 notaries being its
partners. Notary offices have no capital contributors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The at-law representative of a notary office shall act
as its head. The head of a notary office must be a notary who is its partner
and has practiced notarization for at least 2 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The name of a notary office must contain the words
“notary office” followed by the full name of its head or another notary being
its partner as agreed by all notaries who are partners, and must not be
identical to or cause confusion with those of other notarial practice
organizations and violate national historical and cultural traditions, ethics
and fine customs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Notary offices must have head offices satisfying the
conditions prescribed by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notary offices may have their own seals and accounts and
shall operate on the principle of financial autonomy with their revenues coming
from notarization charges, notarization remuneration and other lawful sources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Notary offices shall use seals bearing no national
emblem. Notary offices may have their seals carved and use them after obtaining
establishment permission decisions. Procedures and dossiers of request for
permission for seal carving and management and use of seals of notary offices
must comply with the law on seals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 23. Establishment and operation registration of
notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notaries who jointly establish a notary office shall
compile a dossier of request for establishment of a notary office and submit it
to the provincial-level People’s Committee for consideration and decision. A
dossier of request for establishment of a notary office must comprise a written
request and a scheme on establishment of the notary office, clearly stating the
necessity to establish the notary office, its expected organizational
structure, name, personnel, location, physical conditions and implementation
plan; and copies of appointment decisions of notaries jointly establishing the
notary office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 20 days after receiving a complete and valid
dossier of request for establishment of a notary office, the provincial-level
People’s Committee shall consider and decide to permit the establishment of the
notary office; in case of refusal, it shall issue a written reply clearly
stating the reason.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within 90 days after receiving the decision permitting
its establishment, the notary office shall register its operation with the
provincial-level Justice Department of the locality where the establishment
decision is issued.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The contents of operation registration of a notary office
include the name of the notary office, full name of its head, address of its
head office, list of notaries being partners and list of contractual notaries
of the notary office (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A dossier of operation registration for a notary office
must comprise a written operation registration request, papers proving the
suitability of the notary office’s location with the contents stated in its
establishment scheme and professional practice registration dossiers of
notaries being its partners and contractual notaries (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 10 working days after receiving a complete operation
registration dossier, the provincial-level Justice Department shall issue a
written operation registration to the notary office; in case of refusal, it
shall issue a written reply clearly stating the reason.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. A notary office may conduct notarial activities on the
date it is granted a written operation registration by the provincial-level
Justice Department.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 24. Changes of contents of operation registration
of notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Upon occurence of a change in any of the contents
prescribed in Clause 3, Article 23 of this Law, a notary office shall register
the changed content with the provincial-level Justice Department with which it
has registered its operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The relocation of a notary office to another rural
district, urban district, provincial town or city within the province or
centrally run city which has issued the decision permitting its establishment
shall be considered and decided by the provincial-level People’s Committee and
conform with the master plan on development of notarial practice organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 7 working days after receiving a complete dossier
of request, the provincial- level Justice Department shall re-grant the written
operation registration to a notary office which changes its name, address or
head; in case of refusal, it shall issue a written reply clearly stating the
reason.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 25. Provision of information on contents of
operation registration of notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 10 working days after granting or re-granting the
written operation registration to a notary office, a provincial-level People’s
Committee shall notify such in writing to the tax agency, statistics agency,
provincial-level Public Security Department, and the People’s Committee of the
rural district, urban district, town or provincial city and the People’s
Committee of the commune, ward or township where the notary office is located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 26. Publishing of information on operation
registration of notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within 30 days after receiving a written operation registration,
a notary office shall publish the following information on three consecutive
issues of a central newspaper or a newspaper of the locality where it has
registered its operation:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Its name and address;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Full names and serial numbers of the appointment
decisions of notaries practicing at the notary office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Serial number and date of issuance of the written
operation registration, place of operation registration and date of
commencement of operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A notary office which is re-granted the written
operation registration shall publish information on its operation registration
in accordance with Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 27. Change of partners of notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notary being a partner of a notary office may
terminate his/her partnership status at his/her own will or in other cases
prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A notary office may admit new notaries as partners,
provided that such notaries are accepted by remaining notaries being its
partners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The termination of the partnership status of notaries and
admission of new notaries as partners must comply with this Law and the law on
enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case a notary being the partner of a notary office
dies or is declared to be dead by a court, his/her heir is entitled to enjoy
the value of his/her assets at the notary office left after paying his/her
debts. The heir may become a partner of such notary office if he/she is a
notary and accepted by other notaries who are partners of such notary office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28. Consolidation and merger of notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Two or more notary offices located in the same province
or centrally run city may be consolidated into a new notary office by
transferring all their assets and lawful rights, obligations and interests to
the consolidating notary office and, at the same time, terminating their
operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. One or more than one notary office may be merged into
another notary office located in the same province or centrally run city by
transferring all its/their assets and lawful rights, obligations and interests
in the merging notary office and, at the same time, terminating its/ their
operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Provincial-level People’s Committees shall consider and
decide to permit the consolidation and merger of notary offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall stipulate in detail procedures for
consolidation and merger of notary offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29. Transfer of notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notary office may be transferred to other notaries who
fully meet the conditions prescribed in Clause 2 of this Article. A notary
office may be transferred only after it has conducted notarial activities for
at least 2 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notaries who have transferred their notary offices may not
participate in the establishment of new notary offices within 5 years from the
date of transfer.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A notary who receives a notary office must meet the
following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Having practiced notarization for at least 2 years, for
persons expected to take over the position of head of the notary office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Undertaking to practice at the notary office transferred
to him/her;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Undertaking to inherit the rights and obligations of the
transferred notary office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Provincial-level People’s Committees shall consider and
decide to permit the transfer of notary offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall stipulate in detail the order and
procedures for transfer of notary offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 30. Revocation of establishment permission
decisions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notary office may have its establishment permission
decision revoked in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The notary office fails to register its operation as
prescribed in Article 23 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Past the 6-month period from the date of receiving the
written operation registration, the notary office still fails to commence its
operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The notary office fails to operate continuously for 3
months or more, except cases in which all notaries being its partners are
suspended from notarial practice;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The notary office has only one notary being its partner
and no new partner added within 6 months from the date when the number of
notaries being its partners becomes insufficient;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ All notaries being partners of the notary office are
relieved from duty, die or are declared by a court to be dead;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ The notary office no longer satisfies the operation
conditions prescribed in this Law and other relevant legal documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial-level Justice Departments shall examine,
review and make dossiers to propose provincial-level People’s Committees to
issue decisions to revoke decisions permitting the establishment of notary
offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 31. Termination of operation of notary offices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notary office shall terminate its operation in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The notary office terminates its operation at its own
will;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The notary office has its establishment decision revoked
under Article 30 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The notary office is consolidated or merged.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case of terminating its operation under Point a,
Clause 1 of this Article, at least 30 days before the expected time of
operation termination, a notary office shall send a report to the
provincial-level Justice Department with which it has registered its operation.
Before the time of operation termination, the notary office shall fully pay its
tax and other liabilities, complete procedures to terminate labor contracts
signed with notaries and other staff members and settle notarization requests
already received. If unable to settle notarization requests it has received,
the notary office shall reach agreement with notarization requesters on the
performance of such requests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case a notary office terminates its operation under
Point c, Clause 1 of this Article, its rights and obligations shall be further
exercised and performed by the consolidating or merging notary office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A notary office shall publish information on the expected
time of its operation termination on three consecutive issues of a central
newspaper or a newspaper of the locality where it has registered its operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The provincial-level Justice Department shall revoke the
written operation registration of the notary office and report such to the
provincial-level People’s Committee for the latter to revoke its establishment
permission decision and notify in writing the operation termination of the
notary office to the agencies prescribed in Article 25 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case a notary office terminates its operation under
Point b, Clause 1 of this Article, within 7 working days after a decision on
revocation of the notary office’s establishment permission decision is issued,
the provincial-level Justice Department shall revoke the notary office’s
written operation registration, notify in writing its operation termination to
the agencies prescribed in Article 25 of this Law and, at the same time,
publish information on the operation termination of the notary office on three
consecutive issues of a central newspaper or a newspaper of the locality where
the notary office has registered its operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 60 days after having its establishment permission
decision revoked, a notary office shall fully pay its tax and other
liabilities, complete procedures to terminate labor contracts signed with
notaries and other employees; for notarization requests it has received but not
yet settled, the notary office shall return notarization request dossiers to
notarization requesters. Past this time limit, if the notary office still fails
to fulfill its asset-related liabilities or the notary office has its
establishment permission decision revoked because all of its partners die or
are declared by a court to be dead, assets of the notary office and its
partners shall be used to pay its liabilities in accordance with the civil law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32. Rights of notarial practice organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To sign employment contracts or labor contracts with
notaries prescribed at Points a and c, Clause 1, Article 34 of this Law and
other employees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To collect notarization charges, notarization
remuneration and other expenses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To provide notarization services beyond the working
hours applicable to state administrative agencies to meet people’s notarization
demands.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To exploit and use information from the notarization
database prescribed in Article 62 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To exercise other rights as prescribed by this Law and
other relevant legal documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 33. Obligations of notarial practice organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To manage notaries practicing at their organizations in
observing law and rules on notarial practice ethics;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To comply with the laws on labor, tax, finance and
statistics.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To apply the working hours applicable to state
administrative agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To post up working timetables, notarization procedures,
rules on receipt of notarization requesters, and rates of notarization charges
and notarization remuneration and other expenses at their head offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To purchase professional liability insurance for their
notaries in accordance with Article 37 of this Law and pay compensation for
damage in accordance with Article 38 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. To receive, create favorable conditions for and manage
notarial practice probationers during their probationary period at their
organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. To create conditions for their notaries to participate
in annual professional re-training.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. To comply with competent state agencies’ requests
concerning reporting, examination, inspection and provision of information on
notarized contracts, transactions and translations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. To keep notarization registers and preserve notarization
dossiers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. To share information on the origin of assets and actual
state of asset transactions and other information on deterrent measures applied
to assets related to contracts and transactions notarized by their notaries to
be included in the notarization database prescribed in Article 62 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. To perform other obligations as prescribed by this Law
and other relevant legal documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">NOTARIAL PRACTICE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 34. Forms of professional practice by notaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Forms of professional practice by notaries include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Notaries of notary bureaus;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Notaries being partners of notary offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Notaries working under labor contracts at notary
offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The recruitment, management and employment of notaries
prescribed at Point a, Clause 1 of this Clause must comply with the law on
public employees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The signing and performance of labor contracts with
notaries prescribed at Point c, Clause 1 of this Clause must comply with this
Law and the labor law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 35. Registration of professional practice</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notarial practice organizations shall make professional
practice registration for their notaries at provincial-level Justice
Departments with which the notarial practice organizations have registered
their operation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notary offices shall make professional practice
registration for their notaries when making operation registration or
registration of changes of operation registration contents under Article 23 or
24 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notary bureaus shall make professional practice
registration for their notaries after obtaining establishment decisions or
recruiting new notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial-level Justice Departments shall register
notarial practice for and grant notary’s cards to notaries of notarial practice
organizations; in case of refusal, they shall issue a written notice clearly
stating the reason to notarial practice organizations and notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. When a notary stops working at a notarial practice
organization, this organization shall notify it to the provincial-level Justice
Department for deregistration of the practice of this notary. This notary may
not sign notarized documents from the date of termination of his/ her partner
status or termination of his/her working contract or labor contract with the
notarial practice organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36. Notary’s cards</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notary’s cards serve as a basis for proving notarial
practice status of notaries. When practicing notarization, notaries shall carry
their notary’s cards.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case their granted cards are lost or damaged,
notaries shall be re-granted notary’s cards.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case notaries are relieved from duty or subject to
deregistration of their practice, their notary’s cards shall be revoked.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Minister of Justice shall stipulate in detail the
form of notary’s card, and procedures for notarial practice registration and
grant, re-grant and revocation of notary’s cards.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 37. Professional liability insurance for notaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Professional liability insurance for notaries is compulsory
insurance. The purchase of professional liability insurance for notaries shall
be maintained throughout the operation duration of a notarial practice
organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notarial practice organizations are obliged to purchase
professional liability insurance for their notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 10 working days from the date of insurance purchase
or the date of modification or extension of contracts on professional liability
insurance for notaries, a notarial practice organization shall notify such and
send copies of these contracts or the modified or extended contracts to the
provincial-level Justice Department.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall stipulate in detail conditions for,
premium rates and minimum premiums of, professional liability insurance for
notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 38. Compensation and indemnity in notarial
activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notarial practice organizations shall pay compensation
for damage caused to notarization requesters and other organizations and
individuals due to faults of their notaries or employees or interpreters being
their collaborators in the process of notarization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notaries, employees or interpreters being collaborators
who cause damage shall indemnify the notarial practice organization for the
compensation amount already paid by this organization to the damage sufferer in
accordance with law; in case they fail to indemnify such amount, the notarial
practice organization may request a court to settle.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 39. Socio-professional organizations of notaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Socio-professional organization of notaries means a
self-managed organization established at the central or provincial level to
represent and protect lawful rights and interests of notaries; issue rules on
notarial practice ethics; supervise compliance with the notarization law and
the rules on notarial practice ethics; join state agencies in organizing
notarial practice training, re-training and probation; consult competent
agencies on the appointment and relief from duty of notaries, the
establishment, consolidation, merger, transfer or operation termination of
notarial practice organizations; and perform other tasks related to notarial
activities under the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall stipulate in detail the
establishment, organizational structure, tasks and powers of socio-professional
organizations of notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter V</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">PROCEDURES FOR
NOTARIZATION OF CONTRACTS, TRANSACTIONS AND TRANSLATIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. GENERAL PROCEDURES FOR NOTARIZATION</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 40. Notarization of ready-made contracts and
transactions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notarization request dossier shall be made in one set,
comprising:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A notarization request containing information on full
name and address of the notarization requester, contents to be notarized and
list of enclosed papers; name of the notarial practice organization, full name
of the dossier recipient, and time of dossier receipt;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The draft contract or transaction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ A copy of the personal identity paper of the
notarization requester;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ A copy of the ownership certificate or use right
certificate or its substitute paper as permitted by law for assets subject to
ownership or use right registration under law, in case the contract or
transaction is related to those assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/.Copies of other papers related to the contract or
transaction as required by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The copies specified in Clause 1 of this Article may be
photocopied, printed or typewritten copies containing full and accurate
contents as the originals and do not need to be certified.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A notary shall check the papers in a notarization
request dossier. When the dossier is complete and valid as prescribed by law,
he/she shall accept it and record it in the notarial register.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Notaries shall guide notarization requesters to comply
with regulations on notarization procedures and relevant regulations on
performance of contracts and transactions; clearly explain to notarization
requesters their rights, obligations and lawful interests as well as the
significance and legal consequences of their entry into contracts or
transactions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. When having grounds to believe that a notarization
request dossier contains unclear matters, the contract or transaction was
concluded under threat or coercion, or having doubts about the civil act
capacity of the notarization requester, or the object of the contract or
transaction has not yet been specifically described, a notary may request the
notarization requester to clarify the matters or, at the request of the
notarization requester, conduct verification or request assessment; if the
matters cannot be clarified, the notary has the right to refuse to notarize.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. A notary shall check the draft contract or transaction;
if the draft contains some articles and clauses contrary to law or social
ethics or the object of the contract or transaction is incompliant with law,
he/she shall point them out for the notarization requester to modify. If the
notarization requester fails to modify, the notary has the right to refuse to
notarize.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The notarization requester shall himself/herself read
again the draft contract or transaction or request the notary to read it.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. If agreeing with the whole contents of the draft
contract or transaction, the notarization requester shall sign every page of
the draft. The notary shall request the notarization requester to produce the
originals of the papers specified in Clause 1 of this Article for comparison
before writing testimonies and signing every page of the contract or
transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 41. Notarization of contracts or transactions
drafted by notaries at the request of notarization requesters</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notarization requester shall submit a dossier set as
prescribed at Points a, c, d and dd, Clause 1, and in Clause 2, Article 40 of
this Law, and state the contents of, and the intention of concluding, the
contract or transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A notary shall perform the jobs specified in Clauses 3,4
and 5, Article 40 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When the contents of, and the intention of concluding, the
contract or transaction are true, lawful and consistent with social ethics, the
notary shall draft the contract or transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The notarization requester shall himself/herself read
the draft contract or transaction or the notary shall read it for him/her. If
agreeing with the whole contents of the draft contract or transaction, the
notarization requester shall sign every page of the draft. The notary shall
request the notarization requester to produce the originals of the papers
specified in Clause 1 of this Article for comparison before writing testimonies
and signing every page of the contract or transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 42. Scope of notarization of real estate contracts
or transactions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notaries of a notarial practice organization may only
notarize contracts and transactions related to real estate within the province
or centrally run city where the organization is located, excluding testaments
or written disclaimers of real estate and letters of authorization related to
the exercise of real estate-related rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 43. Notarization time limit</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The notarization time limit shall be counted from the
date of acceptance of a notarization request dossier to the time of issuance of
notarization results. The time of verification and assessment of contents
related to contracts or transactions and posting of information on the
acceptance for notarization of written agreements on division of estate,
written declarations for acceptance of estate or translations of papers and
documents shall not be included in the notarization time limit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The notarization time limit is two working days; for
complicated contracts or transactions, this time limit may be longer but must
not exceed 10 working days.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 44. Notarization places</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Except the cases specified in Clause 2 of this Article,
notarization shall be conducted at head offices of notarial practice
organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Notarization may be conducted outside the head office of
a notarial practice organization if the notarization requester is old and weak
and cannot move, is held in custody or in prison, is serving an imprisonment
sentence or has another plausible reason for being unable to come to the head
office of the notarial practice organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
45. Scripts in notarized documents</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Scripts in notarized documents must be clear and
legible, must not use any abbreviations and symbols, must not be written
between two lines or over the lines, and must not be erased; no blank space is
allowed, unless otherwise provided by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The time of notarization shall be expressed in terms of
date, month and year; the hour and minute may also be indicated as requested by
the notarization requester or considered necessary by the notary. Unless
otherwise provided by law, numbers shall be written in both figures and words.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 46. Testimonies of notaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Testimonies of a notary for a contract or transaction
must clearly state the time and place of notarization, full name of the notary
and name of the notarial practice organization; certify that the parties to the
contract or transaction act on a completely voluntary basis and has civil act
capacity, and that the purpose and contents of the contract or transaction are
compliant with law and social ethics, signatures or fingerprints in the
contract or transaction are truly those of the parties to the contract or
transaction; and responsibility of the notary for his/her testimonies; and must
bear the signature of the notary and seal of the notarial practice
organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Minister of Justice shall stipulate in detail the
model testimonies of notaries for contracts or transactions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47. Notarization requesters, witnesses and interpreters</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notarization requesters being individuals must have
civil act capacity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For notarization requesters being organizations,
notarization requests shall be made through at-law representatives or
authorized representatives of these organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notarization requesters shall produce all necessary papers
related to the notarization and take responsibility for the accuracy and
lawfulness of such papers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case notarization requesters cannot read, hear, sign
or press fingerprints, or in other cases prescribed by law, witnesses are
required during notarization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Witnesses must be full 18 years or older, have full civil
act capacity and have no rights, interests or obligations related to the
notarization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Witnesses shall be invited by notarization requesters or, if
notarization requesters cannot invite witnesses, be designated by notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Notarization requesters who are not fluent in Vietnamese
must have interpreters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Interpreters must be full 18 years or older, have full
civil act capacity, and are fluent in Vietnamese and the language used by
notarization requesters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Interpreters shall be invited by notarization requesters
and take responsibility before law for their interpretation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48. Signatures, fingerprints in notarized documents</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Notarization requesters, witnesses and interpreters
shall sign contracts or transactions in the presence of notaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When a person competent to conclude contracts of a credit
institution or another enterprise has registered his/her specimen signature at
the notarial practice organization, he/she may sign the contract beforehand; a
notary shall compare the signature in the contract with the specimen signature
before notarization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Fingerprints may be used instead of signatures in case
notarization requesters, witnesses or interpreters are unable to sign because
they are physically disabled or do not know how to sign. For his/her
fingerprint, the notarization requester, witness or interpreter shall use
his/her right forefinger; if he/she cannot use the right forefinger, he/she may
use the left forefinger; if he/she cannot use both forefingers, he/she may use
another finger; in this case which finger of which hand is used must be clearly
stated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Both fingerprint and signature may be used in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Notarization of testaments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ At the request of the notarization requester;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The notary finds it necessary to protect the interests
of the notarization requester.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 49. Pagination of notarized documents</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A notarized document containing two or more pages shall be
paginated. For a notarized document containing two or more sheets, every two
adjoining sheets shall be appended with an overlapping seal on their inner
edges.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 50. Correction of technical errors in notarized
documents</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Technical errors include recording, typing or printing
mistakes in notarized documents the correction of which does not affect the
rights and obligations of parties to contracts or transactions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Technical errors in notarized documents shall be
corrected at a notarial practice organization that has conducted the
notarization. If the notarial practice organization that has conducted the
notarization has terminated its operation or been transformed, transferred or
dissolved, the notarial practice organization that is keeping the notarial
records shall correct technical errors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A notary who corrects technical errors shall match each
eưor against papers in the notarial records, underline the errors to be
corrected, write the correct words, marks or numbers on the page margin, then
sign and append the seal of the notarial practice organization. The notary
shall notify the correction of technical errors to the parties to the contract
or transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 51. Notarization of the modification,
supplementation or cancellation of contracts or transactions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The modification, supplementation or cancellation of a
notarized contract or transaction may be notarized only with the written
agreements or commitments of all parties to that contract or transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The modification, supplementation or cancellation of a
notarized contract or transaction shall be notarized at the notarial practice
organization that has conducted the notarization and shall be made by a notary.
If the notarial practice organization that has conducted the notarization has
terminated its operation or been transformed, transferred or dissolved, a
notary of the notarial practice organization that is keeping the notarial
records shall modify, supplement or cancel the contract or transaction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Procedures for notarization of the modification,
supplementation or cancellation of a notarized contract or transaction are the
same as procedures for notarization of contracts and transactions prescribed in
this Chapter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
52. Persons having the right to request courts to declare notarized documents
invalid</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notaries, notarization requesters, witnesses, interpreters,
persons with related rights and obligations and competent state agencies may
request courts to declare notarized documents invalid when having grounds to believe
that the notarization is in violation of law.</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">Section 2. PROCEDURES FOR
NOTARIZATION OF CONTRACTS, TRANSACTIONS AND TRANSLATIONS, CUSTODY OF TESTAMENTS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
53. Scope of application</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Procedures
for notarization of real estate mortgage contracts, authorization contracts,
testaments, written agreements on division of estate, written declarations for
acceptance of estate or written disclaimers of estate must comply with the
provisions of this Section and the provisions of Section 1 of this Chapter which
are not contrary to the provisions of this Section.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
54. Notarization of real estate mortgage contracts</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Real estate mortgage contracts shall be notarized at a
notarial practice organization located in the province or centrally run city
where the real estate is located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case a real estate has been mortgaged to secure the
performance of one obligation and the mortgage contract has been notarized but
such real estate is then further mortgaged to secure the performance of another
obligation as permitted by law, a subsequent mortgage contract shall be
notarized at the notarial practice organization that has notarized the first
mortgage contract. In case the notarial practice organization that conducted
the notarization has terminated operation or been transformed, transferred or
dissolved, a notary of the notarial practice organization that is keeping the
notarial records shall notarize the subsequent mortgage contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 55. Notarization of authorization contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When notarizing authorization contracts, notaries shall
carefully examine the dossiers and clearly explain to related parties their
rights and obligations as well as legal consequences of such authorization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case both the authorizing party and authorized party
cannot appear together at the same notarial practice organization, the
authorizing party shall request the notarial practice organization of the place
of residence of the authorizing party to notarize the authorization contract;
the authorized party shall request the notarial practice organization of the
place of residence of the authorized party to further notarize the original of
this authorization contract and complete procedures for notarization of the
authorization contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 56. Notarization of testaments</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A testator shall personally request notarization of
his/her testament but may not authorize another person to request the
notarization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case the notary doubts that a testator suffers a
mental disease or another disease making him/her unable to perceive and control
his/her acts or has grounds to believe that the testament has been made
deceitfully or under threat or coercion, the notary shall request the testator
to clarify the matter or may refuse to notarize that testament if the testator
cannot clarify the matter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the life of a testator is under threat, the
notarization requester is not required to produce all the papers specified in
Clause 1, Article 40 of this Law but shall clearly state such in the notarized
document.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The testator who wishes to modify, supplement, replace,
or cancel part or the whole of, his/her notarized testament may request any
notary to notarize such modification, supplementation, replacement or
cancellation. In case the testament was previously kept at a notarial practice
organization, the testator shall notify this organization of the modification,
supplementation, replacement or cancellation of the testament.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 57. Notarization of written agreements on division
of estate</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The heirs at law or under a testament which does not
specify the portion of the estate to be enjoyed by each heir may request
notarization of their written agreement on the division of the estate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In the written agreement on the division of the estate, an
heir may donate the whole or part of his/her portion of the estate to another
heir.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case the estate is land use rights or an asset
subject to ownership registration under law, the notarization request dossier
must comprise the papers proving the estate leaver’s land use rights or
ownership of that estate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of inheritance under law, the notarization request
dossier must comprise the papers proving the relationship between the estate
leaver and the estate heir in accordance with the law on inheritance. In case
of inheritance under a testament, the notarization request dossier must
comprise a copy of the testament.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A notary shall verify whether an estate leaver is the
person having land use rights or asset ownership and the notarization
requesters are estate heirs; if suspecting or having grounds to believe that
the leaving and inheritance of the estate are unlawful, the notary may reject
the notarization request or conduct verification or solicit assessment at the
request of the notarization requester.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notarial practice organizations shall post up information
on the acceptance for notarization of written agreements on division of estate
before conducting the notarization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A notarized agreement on division of estate serves as a
basis for competent state agencies to register the transfer of land use rights
or asset ownership to estate heirs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 58. Notarization of written declarations for
acceptance of estate</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
sole estate heir or co-heirs at law who agree not to divide the estate may
request notarization of his/her/their written declaration(s) for acceptance of
the estate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
notarization of written declarations for acceptance of estate must comply with
Clauses 2 and 3, Article 57 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall stipulate in detail procedures for posting up information on
acceptance for notarization of written agreements on division of estate and
written declarations for acceptance of estate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 59. Notarization of written disclaimers of estate</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Heirs may request notarization of written disclaimers of
estate. When making such a request, the notarization requester shall produce a
copy of the testament in case of testamentary inheritance or papers proving
his/her relationship with the estate leaver in accordance with the law on
inheritance; and the death certificate or another paper proving the estate
leaver’s death.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 60. Custody of testaments</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
testator may request a notarial practice organization to keep his/her testament
in custody. When agreeing to keep a testament in custody, a notary shall seal
up the testament in the presence of the testator, make a custody receipt and
hand it to the testator.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
the notarial practice organization that keeps a testament in custody terminates
its operation or is transformed, transferred or dissolved, it shall, before
operation termination, transformation, transfer or dissolution, reach agreement
with the testator on the transfer of the testament to another notarial practice
organization for custody. If no such agreement is made or such agreement cannot
be reached, the testament and custody charge shall be returned to the testator.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
announcement of testaments kept at notarial practice organizations must comply
with the civil law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 61. Notarization of translations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The translation of papers and documents from Vietnamese
into a foreign language or vice versa for notarization shall be done by
interpreters being collaborators of notarial practice organizations. These
collaborators must be graduates of foreign language universities or other
universities who are fluent in the foreign language used. These collaborators
shall take responsibility before notarial practice organizations for the
accuracy and consistency of their translations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A notary shall receive originals of papers and documents
to be translated, check them before handing to an interpreter being a
collaborator of the notarial practice organization for translation. The
interpreter shall sign every page of his/her translations before the notary
writes the testimonies and signs every page of such translations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Every page of translations shall be appended with the
“Translation” mark in the right top blank space; translations shall be attached
with copies of originals and have every two adjoining sheets appended with an
overlapping seal on their inner edges.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Testimonies of a notary on translations must clearly
state the time and place of notarization, full name of the notary and name of
the notarial practice organization; full name of the interpreter; certify that
the signature in the translations is truly that of the interpreter; and certify
that the translations are accurate and consistent with law and social ethics;
such testimonies must bear the signature of the notary and seal of the notarial
practice organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A notary may not receive and notarize translations in
the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ He/she knows or must know that the originals are granted
ultra vires or are invalid or counterfeit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Papers or documents requested for translation have been
erased or modified, have additions or omissions, or are damaged or rumpled,
making their contents unreadable;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Papers or documents requested for translation are
classified as state secrets; papers or documents are banned from dissemination
under law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Minister of Justice shall stipulate in detail the
model testimonies of notaries for translations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VI</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>NOTARIAL DATABASES AND PRESERVATION OF NOTARIAL
RECORDS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
62. Notarial databases</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A notarial database includes information on the origin
of assets and transaction status of assets and information on preventive
measures applied to assets related to notarized contracts or transactions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial-level People’s Committees shall develop their
local notarial databases and promulgate regulations on exploitation and use of
notarial databases.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Ministry of Justice shall assume the prime
responsibility for, and coordinate with the Ministry of Natural Resources and
Environment, the Ministry of Construction and related ministries and sectors
in, directing and guiding the development, management and exploitation of local
notarial databases.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
63. Notarial records</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notarial records include notarization requests, originals of notarized
documents, copies of papers submitted by notarization requesters, verification
and assessment papers and other relevant papers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Notarial records shall be numbered chronologically in conformity with the
recording in the notarial register.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
64. Regime of preservation of notarial records</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notarial practice organizations shall strictly preserve and take security
measures for notarial records.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
originals of notarized documents and other papers in notarial records shall be
preserved for at least 20 years at head offices of notarial practice
organizations; the preservation of such documents and papers outside head
offices of these organizations shall be approved in writing by provincial-level
Justice Departments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
a competent state agency requests in writing the supply of notarial records for
supervision, examination, inspection, investigation, prosecution, trial or
judgment enforcement related to notarized affairs, the concerned notarial
practice organization shall supply copies of notarized documents and other
relevant papers. The comparison of copies of notarized documents with their
originals may only be conducted at the notarial practice organization that
keeps notarial records.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
distraint of assets and search of head offices of notarial practice
organizations must be conducted in accordance with law and to the witness of
representatives of provincial-level Justice Departments or representatives of
local socio-professional organizations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. In
case a notary bureau is transformed into a notary office, notarial records
shall be managed by the notary office.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When a
notary bureau is dissolved, notarial records shall be transferred to another
notary bureau or a notary office designated by the provincial-level Justice
Department.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When a
notary office terminates its operation, it shall reach agreement with another
notary office on the receipt of notarial records; if such agreement cannot be
reached or the notary office terminates its operation because all notaries
being its partners die or are declared by a court to be dead, the
provincial-level Justice Department shall designate a notary bureau or another
notary office to receive notarial records.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
65. Issuance of copies of notarized documents</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Copies of notarized documents shall be issued in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ At
the request of competent agencies in the cases specified in Clause 3, Article
64 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ At
the request of parties to contracts or transactions and persons with rights and
obligations related to the notarized contracts or transactions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Copies of notarized documents shall be issued by a notarial practice
organization that keeps the originals of those documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>NOTARIZATION CHARGES AND REMUNERATION AND OTHER
EXPENSES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
66. Notarization charges</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notarization charges include the charge for notarizing contracts, transactions
or translations, the charge for preserving testaments and the charge for
granting copies of notarized documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Requesters
for notarization of contracts, transactions or translations, custody of
testaments or grant of copies of notarized documents shall pay notarization
charges.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
rates, collection, payment, use and management of notarization charges must
comply with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
67. Notarization remuneration</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notarization requesters shall pay remuneration when requesting notarial
practice organizations to draft contracts or transactions, typewrite or make
copies, translate papers or documents, or perform other notarial jobs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Provincial-level People’s Committees shall promulgate ceiling rates of
notarization remuneration to be applied to notarial practice organizations in
localities. Notarial practice organizations shall determine remuneration rates
for each job which must not exceed the ceiling rate of notarization
remuneration promulgated by the provincial-level People’s Committee, and shall
publicly post up remuneration rates at their head offices. Notarial practice
organizations that collect notarization remuneration at rates higher than the
ceiling rates and the posted rates shall be handled in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Notarial practice organizations shall clearly explain notarization remuneration
to notarization requesters.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
68. Other expenses</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
notarization requester who asks for verification or assessment or notarization
to be conducted outside the head office of a notarial practice organization
shall pay expenses therefor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Expense
levels shall be agreed upon by notarization requesters and notarial practice
organizations. Notarial practice organizations may not collect expenses at
levels higher than the agreed ones.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Notarial practice organizations shall post up principles of calculating other
expenses and clearly explain these expenses to notarization requesters.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VIII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>STATE MANAGEMENT OF NOTARIZATION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
69. Responsibilities of the Government, the Ministry of Justice and related
ministries and sectors for the state management of notarization</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Government shall perform the unified state management of notarization.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Ministry of Justice shall take responsibility before the Government and the
Prime Minister for the state management of notarization, and has the following
tasks and powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
promulgate or submit to competent state agencies for promulgation legal
documents on notarization;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
elaborate, and submit to the Government for promulgation, notarial profession
development policies, and submit to the Prime Minister for promulgation master
plans on development of notarial practice organizations nationwide;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
assume the prime responsibility for, and coordinate with related ministries and
sectors in, guiding, organizing and managing the implementation of master plans
on development of notarial practice organizations nationwide;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
disseminate the notarization law and notarial profession development policies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ To
appoint, re-appoint or relieve from duty notaries;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ To
approve the charter of the national socio-professional organization of notaries
after reaching agreement with the Ministry of Home Affairs; to suspend the
implementation and request revision of documents and regulations of
socio-professional organizations of notaries which are contrary to the
Constitution, this Law and other relevant legal documents;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ To
conduct examination and inspection, handle violations, and settle complaints
and denunciations about notarial activities within its competence;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/ To
annually report on notarial activities to the Government;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i/ To
manage and carry out international cooperation on notarial activities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k/ Other
tasks and powers prescribed in this Law and other relevant legal documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Ministry of Foreign Affairs shall coordinate with the Ministry of Justice in
guiding, examining and inspecting notarial activities conducted by overseas
Vietnamese representative missions, and organizing professional notarization
re-training for consuls and diplomats assigned to conduct notarization; and
annually report on notarial activities of overseas Vietnamese representative
missions to the Ministry of Justice for summarization and reporting to the
Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Ministries and ministerial-level agencies shall, within the scope of their
tasks and powers, coordinate with the Ministry of Justice in performing the
state management of notarization.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
70. Tasks and powers of provincial-level People’s Committees and Justice
Departments in the state management of notarization</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Provincial-level People’s Committees shall perform the state management of
notarization in localities, and have the following tasks and powers:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
organize the implementation of, and disseminate, the notarization law and
notarial profession development policies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
take measures to develop notarial practice organizations in localities in
conformity with the Prime Minister-approved master plan on development of
notarial practice organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
decide on the establishment of notary bureaus and ensure physical foundations
and working facilities for them; to decide on the dissolution or transformation
of notary bureaus in accordance with this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
promulgate criteria for approving dossiers of request for establishment of
notary offices; to promulgate decisions permitting the establishment or change,
and revoke decisions permitting the establishment of notary offices, and permit
the transfer, consolidation or merger of notary offices;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ To
promulgate ceiling rates of notarization remuneration in localities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ To
conduct examination and inspection of, handle violations, and settle complaints
and denunciations about, notarization within their competence; to coordinate
with the Ministry of Justice in conducting examination and inspection of
notarization;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ To
report on the establishment, transformation and dissolution of notary bureaus
to the Ministry of Justice; to permit the establishment, consolidation, merger
or transfer of notary offices in localities; and annually report on notarial
activities in localities to the Ministry of Justice for summarization and
reporting to the Government;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/ Other
tasks and powers prescribed in this Law and other relevant legal documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Provincial-level Justice Departments shall assist provincial-level People’s
Committees in performing the state management of notarization in localities,
and perform the tasks and exercise the powers prescribed in this Law and other
relevant legal documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IX</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>HANDLING OF VIOLATIONS AND SETTLEMENT OF DISPUTES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
71. Handling of violations of notaries</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Notaries
who violate the provisions of this Law shall, depending on the nature and
severity of their violations, be disciplined, administratively sanctioned or
examined for penal liability, and, if causing damage, pay compensation in
accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
72. Handling of violations of notarial practice organizations</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Notarial
practice organizations that violate the provisions of this Law shall be
administratively sanctioned and, if causing damage, pay compensation in
accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
73. Handling of violations of persons who infringe upon lawful rights and
interests of notaries or notarial practice organizations</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Persons
with positions or powers who infringe upon lawful rights and interests of notaries
or notarial practice organizations or who obstruct notaries or notarial
practice organizations to exercise their rights or perform their obligations
shall, depending on the nature and severity of their violations, be disciplined
or examined for penal liability and, if causing damage, pay compensation in
accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
74. Handling of violations of individuals or organizations that practice
notarization illegally</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Individuals who fail to fully meet the conditions for practicing notarization
but still practice notarization in any forms shall stop their violations and be
administratively sanctioned or examined for penal liability, and, if causing
damage, pay compensation in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Organizations that fail to fully meet the conditions for practicing
notarization but still practice notarization in any forms shall stop their
violations and be administratively sanctioned, and, if causing damage, pay
compensation in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 75. Handling of violations of notarization
requesters</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Notarization requesters who provide untruthful information
or documents, use fake papers or documents, illegally tamper with or erase
papers or documents, or commit other deceitful acts when requesting
notarization shall, depending on the nature and severity of their violations,
be administratively sanctioned or examined for penal liability and, if causing
damage, pay compensation in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 76. Dispute settlement</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case a notarial practice-related dispute arises between
a notarization requester and a notary or a notarial practice organization, the
parties may initiate a lawsuit at a court for settlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Chapter X</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION
PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article 77. </span><span style="color: black;">Notaries’ certification of copies of originals,
certification of signatures in papers and documents</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notaries may certify copies of originals and certify signatures in papers and
documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
certification of copies of originals and certification of signatures in papers
and documents must comply with the law on certification.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 78. Notarization by overseas representative
missions of the Socialist Republic of Vietnam</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Overseas diplomatic missions and consulates of the Socialist Republic of
Vietnam may notarize testaments, written disclaimers of estate, letters of
authorization and other contracts and transactions in accordance with this Law
and consular and diplomatic regulations, excluding contracts on purchase and
sale, conversion, transfer, donation, lease, mortgage or contribution of real
estate as capital in Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Consuls or diplomats assigned to conduct notarization must possess a bachelor
of law degree or have received professional re-training in notarization.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Consuls or diplomats who conduct notarization according to the procedures
specified in Chapter V of this Law have the rights provided at Points c, d and
dd, Clause 1, and the obligations specified at Points a, c, d and dd, Clause 2,
Article 17 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
79. Transitional provisions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within 24 months after this Law takes effect, notary offices established by
single notaries under Law No. 82/2006/QH11 on Notarization shall be converted
into notary offices organized and operating under Article 22 of this Law. If
notary offices established by single notaries fail to be converted within this
time limit, provincial-level People’s Committees shall revoke their
establishment decisions and provincial-level Justice Departments shall revoke
their notarization operation registration papers.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Ministry of Justice shall guide procedures for conversion of notary offices as
prescribed in this Clause.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Notary offices established before the effective date of this Law may retain
their registered names. Notary offices shall re-register their operation if
they change any of the contents specified in Clause 3, Article 23 of this Law
after it takes effect, or shall change their names in conformity with Clause 3,
Article 22 of this Law if they change any of the contents specified in Clause
2, Article 24 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Notarial practice organizations established before the effective date of this
Law are obliged to purchase professional liability insurance for notaries under
Article 37 of this Law within 90 days after it takes effect.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
rules on notarial practice ethics promulgated together with Circular No.
11/2012/TT-BTP of October 30, 2012, of the Ministry of Justice, continue to
apply until socio- professional organizations of notaries prescribed in Article
39 of this Law promulgate new rules on notarial practice ethics.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
80. Effect</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
takes effect on January 1, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Law No.
82/2006/QH11 on Notarization ceases to be effective on the effective date of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
81. Implementation detailing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Government shall detail articles and clauses as assigned in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
was passed on June 20, 2014, by the XIII<sup>th</sup> National Assembly of the
Socialist Republic of Vietnam at its 7<sup>th</sup> session.-</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 161.4pt;" valign="top" width="215"><div class="MsoNormal" style="margin-top: 6.0pt;">
<br /></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 264.85pt;" valign="top" width="353"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>CHAIRMAN
OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
Unknownnoreply@blogger.com10tag:blogger.com,1999:blog-7854658301322086128.post-52594032356248302832014-06-23T00:44:00.000-07:002015-06-05T10:10:59.294-07:00VIETNAM CUSTOM LAW 2014<!--[if gte mso 9]><xml>
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<b>THE
NATIONAL ASSEMBLY<br />
-------</b></div>
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<b>THE
<span style="letter-spacing: .05pt;">S</span>OCIALI<span style="letter-spacing: .05pt;">S</span>T RE<span style="letter-spacing: -.1pt;">P</span>UBLIC OF<span style="letter-spacing: -.1pt;"> </span>VIETNAM<br />
I<span style="letter-spacing: .05pt;">nd</span><span style="letter-spacing: -.05pt;">e</span><span style="letter-spacing: .05pt;">p</span><span style="letter-spacing: -.05pt;">e</span><span style="letter-spacing: .05pt;">nd</span><span style="letter-spacing: -.05pt;">e</span><span style="letter-spacing: .05pt;">n</span><span style="letter-spacing: -.05pt;">c</span>e<span style="letter-spacing: .05pt;"> </span>-<span style="letter-spacing: -.05pt;"> </span><span style="letter-spacing: -.1pt;">F</span><span style="letter-spacing: -.05pt;">ree</span><span style="letter-spacing: .05pt;">d</span>om<span style="letter-spacing: -.15pt;"> </span>-<span style="letter-spacing: -.05pt;"> </span>Ha<span style="letter-spacing: .05pt;">pp</span>i<span style="letter-spacing: .05pt;">n</span><span style="letter-spacing: -.05pt;">e</span>ss<br />
---------------</b></div>
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No.
54/2014/QH13</div>
</td>
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<i>Hanoi,
June 23, 2014</i></div>
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<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>LAW ON CUSTOMS</b><br />
<a name='more'></a></div>
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<i>Pursuant
to the Constitution of the Socialist Republic of Vietnam;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
National Assembly promulgates the Law on customs.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
I</b></div>
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<b>GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
1.</b> Scope </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
stipulates the state management of customs with regard to goods permitted to be
imported, exported or transited, and vehicle of domestic and foreign entities
which are on exit or entry or in transit within the customs territory; and
organization and operation of the customs service.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
2. </b>Regulated entities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Entities that import, export, or transit goods, or have vehicle on exit or
entry or in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Entities
that have rights and obligations related to the import, export and transit of
goods and exit, entry and transit of vehicle.</div>
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3.
Customs authorities and customs officials.</div>
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4. Other
regulatory bodies involved in the cooperation in state management of customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
3. </b>Customs policies</div>
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1. The
State of Vietnam shall facilitate customs formalities applied to import,
export, exit, entry and transit in the Vietnamese territory.</div>
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2.
Developing Vietnam Customs into a clean, strong, professional and modern agency
with transparent and efficient operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
4. </b>Interpretation of terms</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In this
Law, the terms below are construed as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. <i>Border
checkpoint transfer </i>means transfer of goods or vehicle subject to customs
inspection and supervision from one place where customs declarations are made
to another.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. <i>Transshipment</i>
means transfer of goods from a vehicle used for domestic transportation or on
entry to a vehicle on exit for export or from a vehicle for domestic
transportation or on entry into depots in a border checkpoint area before being
loaded aboard other vehicle for export.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. <i>National
single-window system</i> means permission for customs declarants to send
information and electronic documents for following customs formalities and
formalities of regulatory bodies related to imported and exported goods through
an integrated communication system. Regulatory bodies shall decide goods that
are permitted to be imported, exported and transited; customs authorities shall
make decisions about granting customs clearance and releasing goods on the
integrated communication system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. <i>Container
freight station</i> means depots used for receiving or breaking bulk
containerized cargoes of many consignees.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. <i>Customs
supervision</i> means professional measures applied by customs authorities to
ensure the original conditions of goods and law compliance in the preservation,
storage, loading, unloading, transportation and use of goods, and in the exit,
entry and transit of vehicle currently subject to customs management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. <i>Goods</i>
include movable assets with headings and subheadings according to the
Vietnamese list of imports and exports which may be imported, exported,
transited or retained in customs operating locations.</div>
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7. <i>Luggage
of people on exit or entry</i> means essentials for their daily needs or trips,
including carry-on luggage and luggage consigned before or after trips.</div>
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8. <i>Customs
documents</i> include customs declarations and legitimate documents required to
be submitted to customs authorities as prescribed in this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. <i>Tax-suspension
warehouse</i> means a warehouse used to store imported materials and supplies
formalities serving production of exported products that have been granted
customs clearance but taxes on which have not been paid.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
10. <i>Bonded
warehouse</i> means a depot for storing goods for which customs formalities
have been completed and which are stored pending their export; goods sent from
abroad and stored pending their re-export or their import into Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
11. <i>Customs
control</i> means measures of patrolling, investigating, verifying or other
professional measures applied by customs authorities to tackle smuggling and
illicit cross-border trafficking in goods and other violations against the law
on customs on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
12. <i>Customs
inspection</i> means the verification of customs documents, legitimate
documents and corresponding documents; and the physical inspection of goods and
vehicle by customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
13. <i>Customs
territory</i> means areas within the territory, exclusive economic zone and
continental shelf of the Socialist Republic of Vietnam where the Law on customs
is applied.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
14. <i>Customs
declarants</i> include goods owners; vehicle owners; vehicle operators; customs
brokers and persons authorized by goods owners or vehicle owners to formalities
follow customs formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
15. <i>Customs
sealing</i> means the use of technical tools or signs to identify and ensure
the original conditions of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
16. <i>Classification
of goods</i> means the determination of appellations and headings of goods
stated in the Vietnamese list of imports and exports according to their
characteristics, ingredients, composition, physical and chemical properties,
utilities, packaging specifications and other particularities of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
17. <i>Vehicle
includes</i> vehicle operated on roads, railways, airways, seaways and inland
waterways transport on exit or entry or in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
18. <i>Risk
management</i> means the application by customs authorities of a system of
professional measures and processes to identify, evaluate and classify risks to
serve as a basis for reasonable arrangement of resources to effectively
inspect, supervise and support other customs operations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
19. <i>Risk
</i>means a possible failure to comply with the law on customs on import,
export and transit of goods; and the exit, entry and transit of vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
20. <i>Personal
belongings</i> means items or equipment used for daily lives and work of
individuals, families and organizations which they may bring with them when
they no longer reside or terminate their operation in Vietnam or abroad.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
21. <i>Customs
clearance</i> means the completion of customs formalities for goods to be
imported, exported or placed under another professional customs management
mechanism.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
22. <i>Customs
information</i> means information and data on import, export, exit, entry and
transit activities; and entities involved in these activities, and other
information relating to customs activities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
23. <i>Customs
formalities</i> mean activities to be carried out by customs declarants and
customs officials in accordance with this Law for goods and vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
24. <i>Customs
value</i> means the value of imported or exported goods used for duty
calculation and customs statistics.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
25. <i>Articles
on vehicle</i> include assets used on vehicle; materials and fuel used to
operate vehicle; food, foodstuff and other utensils which directly serve
daily-life activities of people in charge and passengers on vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
26. <i>Prior
determination of customs codes, origin and value</i> means determination by
customs authorities of HS codes, origin before carrying out customs
formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
5. </b>Application of international treaties, customs and practices on customs</div>
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1. If a
treaty to which the Socialist Republic of Vietnam becomes a party becomes a
party becomes a party provides for provisions different from those of this Law,
the provisions of such treaty shall be applied.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
there are cases which have not been provided for by this Law, other legal
documents of Vietnam and international treaties to which the Socialist Republic
of Vietnam becomes a party, international customs and practices on customs may
be applied, provided that the application of such customs and practices does
not contravene the primary rules of Vietnamese law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
6.</b> International cooperation in customs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
International cooperation in customs shall contain:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Negotiation, conclusion and organization of implementation of treaties and
international agreements on customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Exploitation and exchange of information and professional cooperation with
customs authorities of foreign countries and relevant international
organizations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Delegating Vietnamese customs officials abroad and receiving foreign customs
officials sent to Vietnam to perform professional customs operations in
accordance with the law on customs, treaties to which the Socialist Republic of
Vietnam becomes a party or concluded international agreements;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Exercise of rights, performance of obligations and enjoyment of interests of
the State of Vietnam at the World Customs Organization, customs-related
international organizations, countries and territories.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Vietnam Customs must conduct operation as prescribed in Clause 1 of this
Article in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7.</b> Customs operating locations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs operating locations include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Areas
of land border checkpoints, international railway stations, international civil
airports; seaports and inland waterway ports where import, export, exit, entry
and transit operations are conducted; areas where goods subject to customs
supervision are stored, export processing zones and customs preference zones;
customs clearance places, bonded warehouses, tax- suspension warehouses,
international posts, head offices of customs declarants where post-customs
clearance inspection is carried out; and places for inspection of imported and
exported goods in the customs territory;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Other
areas and places which meet state management requirements and in which import,
export and transit of goods and exit, entry and transit of vehicle are
permitted as prescribed in Decisions of the Prime Minister.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
customs operating locations, customs authorities are responsible for inspect,
supervise and control goods and vehicle and handle violations against the law
on customs in accordance with Vietnamese law and treaties to which the
Socialist Republic of Vietnam becomes a party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall stipulate the scope of customs operating locations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
8. </b>Customs modernization</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
State shall give priority to investment in modem technical equipment and
facilities and advanced technologies to ensure the effective customs
management; encourage entities to participate in developing advanced
technologies and technical equipment to ensure the application of modem customs
management methods. Entities involved in import and export are responsible for
participating in developing and performing electronic transactions and
electronic customs formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
system of technical standards for communication of electronic data and legal
validity of electronic legitimate documents when following electronic customs
formalities shall comply with the law on electronic transactions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
9.</b> Cooperation in the adherence to the law on customs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs authorities shall take charge, and closely cooperate with regulatory
bodies, organizations and people’s armed forces in implementation of the law on
customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Regulatory bodies, organizations and people’s armed forces shall, within the
area of competence, cooperate with and enable customs authorities to fulfill
their tasks.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
10.</b> Prohibited acts in customs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
customs officials:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Causing troubles and difficulties when following customs formalities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Screening or colluding with others in smuggling or illegally transporting goods
across the border, committing trade or tax fraud;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Taking bribes, appropriating or embezzling temporarily seized goods or other acts
for self-seeking purposes;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Other
violations against the law on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
customs declarants, entities with rights and obligations related to import,
export and transit of goods, or exit, entry and transit of vehicles:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Committing fraudulent acts in carrying out customs formalities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Smuggling or illegally transporting goods across the border;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Committing trade or tax fraud;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Giving bribes or other acts for self-seeking purposes;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Obstructing customs officials in performing their official duty;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Hacking, falsifying or destroying the customs communication system;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ Other
violations against the law on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
11.</b> Supervision of the adherence to the law on customs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
National Assembly and People’s Councils shall, within the area of competence,
supervise the adherence to the law on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Vietnam Fatherland Front and its member organizations shall mobilize the
population to strictly adhere to the law on customs and supervise the adherence
to the law on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
performing their tasks and powers, customs authorities and customs officials
shall abide by law, rely themselves on the people and subject to the people’s
supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>TASKS AND ORGANIZATION OF THE CUSTOMS SERVICE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
12. </b>Tasks of the customs service</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Vietnam
Customs shall inspect and supervise goods and vehicle; tackle smuggling and
illegal cross-border trafficking of goods; implement laws on taxation applied
to imported and exported goods; release statistics on imported and exported
goods in conformity with this Law and other corresponding laws; propose
policies and administrative measures for customs applicable to import, export,
exit, entry and transit operation and tax policies applicable to imported and
exported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
13. </b>Rules of organization and operation of the customs service</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Vietnam Customs shall be organized and operated according to centralized and
uniform rule.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
General Director of Customs shall uniformly manage and execute operation of
customs authorities; the inferior customs authorities shall be under management
of superior customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
14.</b> Organization of the customs service</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
organization of Vietnam Customs comprises: </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
General Department of Customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Customs Departments of provinces; </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Sub-department of Customs Sub-Departments, Customs control team and equivalent
units.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
According to quantities, scale and characteristics of import, export, exit,
entry and transit and socio-economic conditions of each administrative
division, the Government shall to regulates requirements for establishment of
Customs Departments; and specify the organization, tasks and operation of
customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
15. </b>Customs officials</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs officials are those who are qualified for being recruited, or appointed
to ranks, positions or titles in customs authorities; and being trained,
managed and employed in accordance with the laws on officials and civil
servants.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
service practice, titles, criteria, salaries, seniority allowance and other
benefits to customs officials, customs badges, flags, uniforms and identity
cards shall be prescribed by the Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
III</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>CUSTOMS FORMALITIES, CUSTOMS INSPECTION AND
SUPERVISION </b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
16. </b>Rules of following customs formalities, inspection and supervision</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
and vehicle must be undergone customs formalities, subject to customs
inspection and supervision; carried in the proper routes and passed through
border checkpoints or other places on schedule as prescribed in regulations and
laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs inspection and supervision shall be conducted on the basis of applying
the risk management in order to ensure effectiveness and efficiency of state
management of customs and facilitate import, export, exit, and entry and
transit operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Goods
may enjoy customs clearance and vehicle may be permitted for exit or entry
after going through customs formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Customs formalities shall be carried out in a public, quick and convenient
manner and in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
arrangement of manpower and working time must meet the requirements of import,
export, exit, entry and transit activities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17. </b>Risk management in professional customs operations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs authorities shall apply the risk management in deciding on customs
inspection and supervision of goods and vehicle; support the tackling of
smuggling and illegal cross-border trafficking of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Risk
management in customs operations shall include the collection and processing of
customs information; establishment of criteria for and evaluation of customs
declarants’ adherence to the law, and classification of risks; and
implementation of appropriate measures for customs management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
the purposes of serving the application of risk management to customs
operations, Customs authorities shall manage and apply the communication system
that automatically integrate and process data.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Minister of Finance shall establish criteria for evaluation of customs
declarants’ adherence to the regulations of law, classify risks and apply risk
management to customs operations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
18. </b>Rights and obligations of customs declarants</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
customs declarant shall have rights to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Be
provided by customs authorities with information about customs declaration for
goods, vehicle, guidance on carrying out customs formalities, and laws on
customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Request customs authorities to predetermine HS codes, origin and customs value
of goods when providing sufficient and accurate information to customs
authorities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Preview goods, take samples of the goods under the supervision of customs
officials before making customs declaration in order to ensure accurate customs
declaration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Request customs authorities to re-verify goods if they disagree with customs
authorities’ decisions provided that such goods have not been granted
clearance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ Use
customs documents for customs clearance or good transportation or following
related formalities at other competent agencies in accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ Make
complaints and denunciations about illegal acts against customs authorities and
customs officials;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ Claim
compensation for damage caused by customs authorities and customs officials in
accordance with the law on State compensation liability.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs declarants who are owners of goods or vehicle shall have obligations
to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Make
customs declarations and follow customs formalities in accordance with this
Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Provide sufficient and accurate information in order for customs authorities to
predetermine HS codes, origin and customs value of goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Take
legal responsibility for the authenticity of statement declared and documentary
evidence submitted; information consistency between dossiers kept at
enterprises and dossiers kept at customs authorities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Follow decisions and requests of customs authorities and customs officials
during conducting customs formalities, inspection and supervision of goods and
vehicle;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ Keep
customs documents records of goods which are granted clearance within 05 years
from the day on which the declaration of such goods is register, unless
otherwise provided by law; keep accounting books and documentary evidence and
other documents related to imported and exported goods which are granted
clearance for a time limit in accordance with law; submit related dossiers,
information and documents for verification at the request of customs
authorities as prescribed in Articles 32, 79 and 80 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Dispose manpower and equipment to perform relevant jobs in order for the
customs officials verify goods and vehicle;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ Pay
taxes and fulfill other financial liabilities in accordance with the laws on
taxes, charges and fees and other corresponding regulations of laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Customs declarants who are customs brokers or other persons authorized by owners
of goods and vehicle shall comply with obligations prescribed in Points a, b,
c, d, e and g, Clause 2 of this Article within the scope of authorization.
Customs declarants who are vehicle operators shall comply with obligations
prescribed at Points a, c, d, e and g, Clause 2 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
19. </b>Tasks and entitlements of customs officials</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Strictly adhere to laws and customs operation processes and take responsibility
for the performance of their tasks and exercise of their entitlements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Instruct
customs declarants and related entities on request.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Conduct customs inspection and supervision; supervise the packing, unpacking,
transshipment, loading and unloading of cargoes at places where the customs
formalities are made and places where the imported and exported goods are
verified. In case of detecting violation against law on customs, request owners
of goods or vehicle, commanders or vehicle operators or authorized persons to
comply with their requests for the inspection goods and vehicle in accordance
with this Law and the law on handling of administrative violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Take
samples of goods in the presence of customs declarants in order for customs
authorities to analyze or request an assessment of such goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Request customs declarants to provide information and documentary evidence
related to their goods in order to ensure accuracy of HS codes, origin and
customs value of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Request vehicle commanders or operators to drive in proper routes, on schedule,
and stop at proper places.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. Other
tasks and entitlements as prescribed in law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
20.</b> Customs brokers</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Requirements for a customs broker:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ There
is a business registration certificate or an enterprise registration
certificate, in which operation of good forwarding or customs brokers is
stated;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ There
are employees in charge of customs brokerage services (hereinafter referred to
as customs employees);</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ There
is information technology infrastructure satisfying the requirements for making
e-customs declaration and other requirements as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
customs employee must be a Vietnamese citizen who fully satisfies the following
requirements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Obtain at least a collegiate degree in economics, law or technique;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Obtain a certificate of training in customs declaration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Obtain customs employee’s code granted by a customs office.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
General Director of Customs shall decide the recognition, suspension or
termination of customs broking; grant of certificates of training in customs
declaration; grant and revocation of customs employee’s codes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Customs brokers and customs employees shall exercise the rights and perform the
obligations of customs declarants as prescribed in Article 18 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Minister of Finance shall provide guidance on procedures for recognition and
operation of customs brokers; procedures for grant of certificates of training
in customs declaration, and grant and revocation of customs employee’s codes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
21.</b> Customs formalities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. While
following the customs formalities, a customs declarant shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Declare and submit customs declarations; submit documentary evidence of customs
documents prescribed in Article 24 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Send
goods and vehicle to proper places for physical inspection;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Pay
taxes and fulfill other financial obligations in accordance with the laws on
taxes, charges and fees and other corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. While
conducting customs formalities, customs authorities and customs officials
shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Receive and register customs documents;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Verify
customs documents and conduct physical inspection of goods and vehicle;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Collect taxes and other amounts payable in accordance with the laws on taxes,
charges and fees and other corresponding regulations of law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Decide grant of customs clearance for goods, release of goods and certification
of completion of customs formalities applied to vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
22. </b>Places of customs formalities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Places of customs formalities are places where customs authorities receive,
register and verify customs documents and conduct physical inspection of goods
and vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Places where customs documents are received, registered and examined are head
offices of Customs Departments or Customs Sub-Departments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Places of physical inspection of goods include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Places
of inspection at the land border checkpoints, international railway stations,
international civil airports; international post offices; seaports and inland
waterway ports where import, export, exit, entry and transit operation are
carried out; inland ports of importation or exportation of goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Head
offices of Customs Sub-Departments;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Places of centralized inspection under decisions of the General Director of
Customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Places of inspection at facilities or works; places where trade fairs or exhibitions
are held;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Places of inspection at bonded warehouses, tax suspension warehouses and
container freight stations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Places of joint inspection by Vietnam Customs and Customs Service of
neighboring countries at the land border checkpoints;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ Other
places decided by the General Director of Customs in case of necessity.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Competent agencies, or entities shall arrange places where customs formalities
are conducting and depots of imported and exported goods when they make
planning, design and construct land border checkpoints, international railway
stations, international civil airports; seaports and inland waterway ports
where import, export, exit, entry and transit activities; inland ports of
importation or exportation of goods; economic zones, industrial parks,
non-tariff zones and other places where import, export, exit, entry and transit
activities are carried out meeting requirements of customs inspection and
supervision in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
23. </b>Time limit for customs authorities to carry out customs formalities </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs authorities shall receive, register and verify customs documents right
after customs declarants submit such dossiers in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. After
customs declarants satisfy all requirements for carrying out customs
formalities prescribed at Points a and b, Clause 1, Article 21 of this Law, the
time limit for customs officials to complete the verify dossiers and conduct
physical inspection of goods and vehicle following the procedure below:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Complete the verification of dossiers within 2 working hours after customs
authorities receive complete customs documents;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Complete the physical inspection of goods within 8 working hours after customs
declarants fully produce goods to customs authorities. For goods subject to
specialized inspection of quality, health, culture, animal quarantine, plant
quarantine or food safety in accordance with corresponding regulations of law,
the time limit for completion of physical inspection of goods shall be
determined from the day on which specialized inspection results are given as
prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
For lots
of goods in large quantities and of many types or in case the inspection is
complicated, heads of customs authorities where customs formalities are carried
out shall decide to defer the time limit for physical inspection of goods for
within 2 days;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ The
inspection of vehicle must ensure the timely loading and unloading of imported
and exported goods, exit and entry of passengers and customs inspection and
supervision in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
customs clearance must comply with Article 37 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Customs authorities shall carry out customs formalities for goods on public
holidays and weekends and overtime hours in order to ensure timely loading and
unloading of imported and exported goods, exit and entry of passengers and
vehicle or at the request of customs declarants and in conformity with
practical conditions of customs operating locations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 24.</span></b><span lang="FR" style="mso-ansi-language: FR;"> Customs document</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="FR" style="mso-ansi-language: FR;">1. A customs document comprises:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A customs
declaration or documentary evidence in substitution;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Relevant documentary evidence.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
As the
cases maybe, a customs declarant shall submit sale contract, commercial
invoice, bill of lading, certificate of origin of goods, import or export
permit, notice of specialized inspection results or exemption from specialized
inspection, and documentary evidence related to goods as prescribed by
corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Documents in customs documents may be paper or electronic documents. Electronic
documents must ensure the integrity and format prescribed in regulations of law
on e-transactions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Customs documents shall be submitted to customs authorities at their head
offices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of application of the national single-window mechanism, specialized regulatory
bodies shall send import or export permits and notices of specialized
inspection results or exemption from specialized inspection in the electronic
form via the integrated communication system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Minister of Finance shall set the customs declaration form, use of customs
declarations and documents in substitution of customs declarations, and cases
in which relevant documents specified in Clause 1 of this Article must be
submitted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
25.</b> Time limit for submission of customs documents</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
customs declarations shall be submitted:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ After
goods are transported to places notified by customs declarants and at least 4
hours before the exit of vehicle regarding to exported goods; , at least 2
hours before the exit of vehicle regarding exported goods delivered by express
delivery services;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Before goods arrive at border checkpoints or within 30 days after goods arrive
at border checkpoints regarding to imported goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ As
prescribed in Clause 2, Article 69 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs declarations are valid for customs formalities within 15 days from the
day on which they are registered.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
time limit for submission of relevant documents in customs documents:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Regarding to e-customs declaration, when customs authorities conduct examination
of customs documents and physical inspection of goods, customs declarants shall
submit paper documents in customs documents, except documents which are already
available in the national single- window communication system;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Regarding to paper customs declarations, customs declarants shall submit
relevant documents when registering their customs declarations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26.</b> Classification of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Classification of goods aims to identify HS codes to serve as a basis for tax
calculation and implementation of the goods management policy. The
classification of goods must be based on customs documents, technical documents
and other information related to imported and exported goods for identification
of goods’ names and HS codes according to the list of Vietnamese imports and
exports.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
list of Vietnamese imports and exports consists of HS codes, names and
descriptions of goods, units of calculation and attached explanations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
list of Vietnamese imports and exports is made on the basis of full application
of the International Convention on Harmonized Commodity Description and Coding
System.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Minister of Finance shall issue the list of Vietnamese imports and exports for
uniform application nationwide.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
According to the List of goods banned from import and export, the List of goods
imported and exported under permits of competent regulatory bodies, and the
List of goods subject to specialized inspection prescribed by the Government,
the Minister of Finance shall promulgate HS codes consistent with headings in
the list of Vietnamese imports and exports.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
During a customs inspection, customs authorities shall determine HS codes
according to customs documents, results of physical inspection or analysis and
assessment of goods. In case HS codes declared by customs declarants are
rejected, customs authorities may take goods samples in the presence of customs
declarants for analysis or requested assessment and decide HS codes of such
goods. If customs declarants disagree with results of classification given by
customs authorities, they may file complaints or lawsuits in accordance with
law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
27.</b> Verification of origin of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Exported goods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Customs authorities shall verify the origin of exported goods based on the
verification of customs declaration and documentary evidence in customs
documents and results of physical inspection of goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ If
case of doubt about the origin of exported goods, customs authorities shall
request customs declarants to provide documents related to the origin of
exported goods, and verify the origin of goods at production facilitates. While
awaiting the results of verification of goods, the exported goods may be
granted clearance as prescribed in Article 37 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Imported goods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Customs authorities shall inspect and verify the origin of imported goods based
on customs declaration, certification of origin, documents in customs documents
and results of physical inspection of goods. Certification of origin of
imported goods must be issued by competent agencies of exporting countries or
self-certified by manufacturers, exporters or importers under treaties to which
the Socialist Republic of Vietnam becomes a party;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ In
case of doubt about the origin of imported goods, customs authorities shall
inspect and verify the origin of goods at manufacturing countries under
treaties to which the Socialist Republic of Vietnam becomes a party. Results of
origin inspection and verification are legally valid for verification of the
origin of imported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
While
awaiting the results of verification , the imported goods may be granted
clearance as prescribed in Article 37 of this Law but be not entitled to
particularly preferential duty rates. Official duty payable shall be based on
results of verification of origin of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Minister of Finance shall stipulate procedures, competence and time limit for
verification of the origin of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
28. </b>Predetermination of HS codes, origin and customs value of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
case customs declarants request customs authorities to predetermine HS codes,
origin and customs value of goods to be imported or exported, they shall
provide relevant information and documents and samples of goods to be imported
or exported to customs authorities for predetermination of HS codes, origin and
customs value of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of failure to provide samples of goods to be imported or exported, customs
declarants shall provide technical documents related to such goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
According to regulations of law on good classification, origin and customs
value and relevant information and documents provided by customs declarants,
the Customs authorities shall predetermine HS codes, origin, and customs value
of goods and notify in writing customs declarants of results of
predetermination. In case of failure to predetermine at the request of customs
declarants, customs authorities shall notify such to customs declarants or
request customs declarants to provide additional documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Within 60 days after receiving notices of predetermination results, if customs
declarants disagree with such results, they may request customs authorities to
reconsider such results. Customs authorities shall reconsider predetermination
results and notify them to customs declarants within regulated time limit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Notices
of predetermination results are legally valid for customs authorities to carry
out customs formalities for goods are imported or exported in conformable with
relevant information and documents and goods samples provided by customs
declarants.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall specify conditions, formalities and time limit for prior
identification of customs codes, origin and value; time limit for settlement of
requests for reconsideration of prior identification results; and validity
duration of documents on prior identification prescribed in this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
29.</b> Customs declaration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs declarants shall sufficiently, accurately and clearly fill all items in
customs declarations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs declaration shall be made electronically, except that customs declarants
may fill in paper customs declarations as prescribed in regulations of the
Government.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Registered customs declarations are valid for customs formalities. Policies on
goods management and taxes on imported goods and exported goods are applied when
the customs declaration forms are registered, unless otherwise provided by the
law on import duty and export duty.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If a
customs declarant found that the declaration contains errors, he/she may make
an additional declaration in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
goods undergone customs formalities: Before the customs authority notifies the
direct examination of the customs document;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
goods granted clearance: Within 60 days from the date of customs clearance and
before the day on which customs authority decides to conduct post-customs
clearance inspection, unless additional declaration are related to the import
or export permit; specialized inspection in terms of quality, health, culture,
animal quarantine, plant quarantine and food safety.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If
customs declarants detect errors in their customs declarations when the time
limit prescribed at Points a and b of this Clause has expired, they shall make
additional declaration and their errors shall be handled in accordance with the
laws on taxes and handling of administrative violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Customs declarants may submit incomplete declaration or documents in
substitution of declaration for customs clearance and shall complete
declaration forms within the time limit prescribed in Articles 43 and 50 of
this Law, and may make a single customs declaration for multiple importation or
exportation during a certain period of time for certain goods items.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. For
goods which are undergone customs formalities or for which customs formalities
have been completed but which are still subject to customs supervision, customs
declarants may change the form of importation or exportation in accordance with
the law on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30.</b> Registration of customs declarations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Methods of registration of customs declarations are prescribed as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
E-customs declarations shall be electronically registered;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Paper-customs declarations shall be registered directly with custom offices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs declarations may be registered after customs authorities accept the
declaration of customs declarants. The registration date shall be stated in
customs declarations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the registration of customs declaration is rejected, customs authorities shall
provide explanation in writing or by electronic method to customs declarants. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31. </b>Grounds and competence for decision on customs inspection</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
According
to results of risk analysis and assessment, and information relating to the
goods, heads of customs authorities processing customs documents shall decide
examination of customs documents and physical inspection of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32.</b> Verification of customs documents</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
conducting the verification of customs documents, customs authorities shall
compare the accuracy and adequacy between the customs declaration statements
and their documentary evidence in customs documents, inspect the compliance
with policies on goods management and taxes on imported and exported goods and
other corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
verification of customs documents shall be conducted through an e-customs data
processing system or directly by customs officials.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
33.</b> Physical inspection of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
following goods are exempted from physical inspection:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Goods
used for urgent demands;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Goods
exclusively used for national defense and security purposes;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Goods
used for other special cases as decided by the Prime Minister.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. If
there is any violation is detected in goods as prescribed in Clause 1 of this
Article, such goods shall be physically inspected.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
goods other than those as prescribed in Clause 1 of this Article, physical
inspection shall be conducted based on the application of risk management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Goods
which are live animals or plants, hard to be preserved or other special goods
shall be prioritized for inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Physical inspection of goods may be conducted by customs officials manually or
with the aid of machines, technical equipment or by other professional
measures.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
physical inspection of goods shall be conducted in the presence of customs
declarants or their legal representatives after customs declarations are
registered and goods are transported to places of inspection, except the cases
prescribed in Article 34 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
physical inspection of goods at places for joint inspection by Vietnamese
customs authorities and customs authorities of neighboring countries shall be
conducted under agreements between Vietnam and these countries.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. The
Minister of Finance shall provide guidance on the physical inspection of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34. </b>Physical inspection of goods in the absence of customs declarants</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Heads
of customs authorities in places where goods are retained shall decide and take
responsibility for the physical inspection of goods in the absence of customs
declarants in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
security protection;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
hygiene and environmental protection;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Upon
detection of law violation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ The
customs declarants have not conducted customs formalities at the border
checkpoint although the imported goods arrive over 30 days;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Other cases prescribed in regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Physical inspection of goods in the absence of customs declarants shall be
conducted in the following forms:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Non –
intrusive inspection;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Inspection with technical equipment and other operational measures of customs
authorities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Opening goods for direct inspection in the presence of representatives of the
government authorities at the border checkpoint, the transportation enterprises
and the enterprises trading ports and depots. An inspection record shall be
made and signed by related parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
35.</b> Responsibility for inspection of goods and vehicle in customs operating
locations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within their customs operating locations, customs authorities shall inspect
goods and vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
If it is
required to carry out a specialized inspection related to quality, health,
culture, animal and plant quarantine or food safety for goods and vehicle,
customs authorities shall base themselves on the inspection results of
specialized inspection agencies to decide on customs clearance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Goods
subject to specialized inspection shall be stored at border checkpoints until
they are cleared from customs formalities. When goods are permitted to be
brought to other places for specialized inspection as prescribed in regulations
of law or when goods owners request to carry goods to their storage places for
preservation, such storage places must satisfy customs supervision conditions
and the goods shall be subject to customs supervision until they are cleared
from customs formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Goods
owners shall preserve and store goods at places for specialized inspection or
at their storage places until customs authorities decide customs clearance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
time limit for specialized inspection of goods must comply with corresponding
regulations of law. Specialized inspection agencies shall notify inspection
results to customs authorities within 2 working days after the inspection
results are available.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Heads
of Customs Sub-Departments shall take charge, and cooperate with specialized
inspection agencies at border checkpoints in, ensuring fast customs clearance
for goods and vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
36.</b> Release of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Release of goods means permission for the export or import of goods by customs
authorities when the following requirements are fully satisfied:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
goods fully meet the export or import requirements but the official payable tax
amounts cannot be determined;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
customs declarants have paid taxes or have their declared and calculated
payable tax amounts guaranteed by a credit institution.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
time limit for determining the official payable tax amounts is within 30 days
from the day on which the goods are released; for goods subject to assessment,
this time limit shall be determined from the date of receipt of assessment
results.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. If
the customs declarants disagree with payable tax amounts determined by customs
authorities, they have rights to lodge complaints. The lodging and settlement
of complaints must comply with the Law on Complaints.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
37.</b> Customs clearance for goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
shall be cleared from customs formalities after such formalities are completed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case customs declarants have completed customs formalities, but have not paid
or fully paid payable tax amounts within the regulated time limit, their goods
may be cleared from customs formalities when they have such payable tax amounts
guaranteed by a credit institution or enjoy a tax payment time limit in
accordance with the tax law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case goods owners are fined by customs authorities or competent regulatory
bodies for their customs-related administrative violations and their goods are
permitted for export or import, such goods may be cleared from customs
formalities if the goods owners have paid the fines or have their payable fines
guaranteed by a credit institution for implementing the fining decisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. For
goods subject to inspection, analysis or assessment to determine whether or not
they fully satisfy the export or import requirements, customs authorities shall
permit customs clearance only after the goods are determined that to be
eligible for export or import on the basis of inspection, analysis or
assessment conclusions or inspection exemption notices of specialized
inspection agencies in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Goods
used for urgent requirements; goods exclusively used for security and defense
purposes; and diplomatic bags, consular bags and luggage of agencies,
organizations or individuals entitled to privileges or immunities shall be
cleared from customs formalities under Articles 50 and 57 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
38.</b> Objects, methods and duration of customs supervision</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Objects of customs supervision include goods, vehicle and domestic vehicle
which transport goods currently subject to customs supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs supervision shall be conducted by the following methods:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Customs sealing;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Direct supervision by customs officials;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Use
of technical devices and equipment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
According to risk analysis and assessment results and other information
relating to objects of customs supervision, customs authorities shall decide
appropriate methods of supervision. When detecting law violation, customs
authorities shall conduct physical inspection of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Duration of customs supervision:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Imported goods shall be subject to customs supervision from the day on which
they arrive at customs operating locations until they are granted clearance,
released and brought out of these areas;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Exported goods exempt from physical inspection shall be subject to customs
supervision from the day on which they are granted clearance until they are
brought out of customs operating locations. Exported goods subject to physical
inspection shall be subject to customs supervision from the day on which the
physical inspection starts until the goods are brought out of customs operating
locations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Goods
in transit shall be subject to customs supervision from the day on which they
arrive at the first border checkpoint of importation until they are brought out
of the last border checkpoint of exportation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/The
duration of customs supervision applied to vehicle must comply with Article 68
of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
39.</b> Responsibilities of customs authorities in customs supervision</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Apply
appropriate methods of supervision which facilitate export, import, exit, entry
and transit activities and ensure customs management of goods in accordance
with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Use
technical devices and equipment ensuring customs supervision in accordance with
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Guide
and examine customs declarants, port, and depot operation enterprises, export
producers and related parties in their observance of regulations on customs
supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
40.</b> Responsibilities of customs declarants and commanders or drivers of
vehicle in customs supervision</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Comply with, and create requirements for customs authorities to conduct,
customs supervision in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Preserve the original requirements and customs seals of goods; to transport
goods according to routes, itineraries and time accepted by customs
authorities. Customs declarants shall take responsibility for the loss, missing
or damage of goods in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Use
goods strictly according to the purposes declared to customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Use
vehicle meeting the prescribed requirements for customs authorities to apply
appropriate methods of customs supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Produce dossiers and goods to customs authorities for inspection upon request.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. In <i>force
majeure</i> events in which the original conditions or customs seals of goods
cannot be maintained or goods are not transported according to proper routes,
itineraries and time, after taking necessary measures to limit and prevent
possible losses, customs authorities shall be immediately informed for
handling; if unable to immediately notify the events to customs authorities,
the public security agencies, border guards or coast guards shall be informed
as appropriate for certification.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
41.</b> Responsibilities of port and depot enterprises in customs supervision</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Arrange places for installation of technical equipment and facilities serving
customs supervision at the request of customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Connect their goods management communication systems with customs authorities’
e-customs clearance systems for managing goods currently subject to customs
supervision which are brought in for storage or brought out of the areas of
ports, depots.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Fully
comply with regulations on management, statistics and archive of documents,
books and data of goods brought in for storage or brought out of the areas of
ports, depot, and produce and provide these documents, records and data to
customs authorities upon request.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Provide information to, and cooperate with, customs authorities in monitoring,
inspecting and supervising goods brought in, brought out or stored in the areas
of ports, depots.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Preserve, arrange and store goods in their original requirements in the areas
of ports, depots to meet supervision and management requirements of customs
authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Permit the transportation of goods in and out of the areas of ports, depot only
when customs authorities’ documents are available.</div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto;">
7. Comply with competent
agencies’ decisions on handling of violating goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. PRIVILEGE GIVEN TO ENTERPRISES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
42.</b> Requirements for application of the privilege</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
enterprise may enjoy the privilege when fully satisfying the following
requirements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Strictly observe the customs and law on taxation for 2 consecutive years;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Earn
an annual export and import value reaching the prescribed level;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Carry
out e-customs formalities and e-tax formalities; have an information technology
program for managing its export and import activities connected with the
customs authority’s network;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Make
via-bank payment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ Have
its internal control system;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Strictly observe accounting and audit regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Privileged enterprises in countries or territories that have signed with
Vietnam agreements on mutual recognition of privileged enterprises may apply
the privilege in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Government shall specify requirements and formalities for recognition,
extension, suspension, stoppage, privilege and management of enterprises
entitled to the privilege.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
43.</b> Privilege given to enterprises</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Exemption from examination of relevant documentary evidence in customs
documents and exemption from physical inspection of goods in the course of
carrying out customs formalities, except cases in which law violation are
detected or random inspection is needed to assess law compliance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Follow customs formalities with incomplete customs declarations or documentary
evidence in substitution of customs declarations. Within 30 days from the date
of registration of incomplete customs declarations or submission of documentary
evidence in substitution of customs declarations, customs declarants shall
submit complete customs declarations and relevant documentary evidence in
customs documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Be
prioritized when carrying out tax formalities for goods in accordance with the
law on taxation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
44.</b> Responsibilities of customs authorities giving the privilege</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
General Director of Customs shall consider, recognize, extend, suspend or stop
the application of the privilege given to enterprises.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs authorities shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Examine, supervise and assess enterprises in law compliance;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Provide enterprises with guidance on tax and customs policies and regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
45.</b> Responsibilities of enterprises entitled to the privilege</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Annually provide customs authorities with audit reports and financial
statements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Comply with inspection and supervision regulations of customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Notify customs authorities of competent agencies’ decisions on handling of
enterprises’ violations against tax and accounting laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. CUSTOMS INSPECTION AND SUPERVISION OF GOODS, PERSONAL BELONGINGS AND LUGGAGE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
46.</b> Customs inspection and supervision of goods temporarily imported</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs formalities for temporary import and customs formalities for re-export
shall be carried out at border checkpoint Customs Sub-Departments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Customs
inspection and supervision of goods temporarily imported are prescribed as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Goods
temporarily imported shall be stored at border checkpoints or places subject to
customs inspection and supervision;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Goods
temporarily imported shall be subject to customs inspection and supervision
from the day on which customs formalities for temporary import are carried out
until the goods are re-exported out of the Vietnamese territory; customs
declarants or enterprises dealing in goods temporary import shall preserve
temporarily imported goods throughout the period of storage in Vietnam and
re-export such goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Temporarily imported goods shall be re-exported within the regulated time
limit; temporarily imported goods which are not re-exported but used for
domestic sale must go through customs formalities like imported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47.</b> Customs inspection and supervision of goods sold at duty-free shops</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
sold at duty-free shops must go through customs formalities at the Customs
Sub-Departments managing these shops.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs inspection and supervision of goods sold at duty-free shops are
regulated as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Goods
sold at duty-free shops shall be stored at duty-free shops or warehouses of
duty-free goods-selling enterprises which meet customs supervision
requirements. The goods storage duration must not exceed 12 months from the day
on which the customs formalities are completed. The head of the Customs Branch
managing duty-free shops may grant a single extension within 12 months for
cases with reasonable grounds;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Goods
sold at duty-free shops shall be subject to customs inspection and supervision
from the time customs formalities are carried out until the goods are sold,
exported or handled in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Goods
temporarily imported for sale at duty-free shops which are used for domestic
sale must go through customs formalities like imported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
48. </b>Customs inspection and supervision of temporarily imported or
temporarily exported goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Temporarily imported or temporarily exported goods include:.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Means
which are rotationally used for containing goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Machinery, equipment and professional tools which are used in a specified
duration;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Machinery, equipment, means for construction, molds and models for manufacture
or construction under hire or borrowing contracts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Components and parts imported by ship owners for replacement or repair of
foreign seagoing ships and aircraft;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Goods for fairs, exhibitions or product displays;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ Other
goods as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Temporarily exported goods shall be re-imported and temporarily imported goods
shall be re-exported within regulated time limits and must go through customs
formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Temporarily exported goods or temporarily imported goods under the same customs
declaration may be re-imported or re-exported in different shipments under
different re-import or re-export customs declarations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Temporarily exported goods which are not re-imported or temporarily imported
goods which are not re-exported but are sold, given as gifts or exchanged must
go through customs formalities like exported or imported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
49. </b>Customs inspection and supervision of goods being gifts</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
being gifts must go through customs formalities; for goods subject to
conditional export or import, regulations on goods subject to conditional
export or import shall be complied with.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
It is
prohibited to export or import goods being gifts in the list of goods banned
from export or import.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Quotas for duty-exempt goods being gifts must comply with the law on taxation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
50. </b>Customs inspection and supervision of goods used for urgent
requirements and goods exclusively used for security and defense purposes</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
used for urgent requirements means goods serving the remedy of consequences of
natural disasters or epidemics or goods to meet urgent relief requirements.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Goods
used for urgent requirements shall be certified in writing by competent
regulatory bodies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Customs
declarants may use incomplete customs declarations or documentary evidence in
substitution of customs declarations for carrying out customs formalities.
According to incomplete customs declarations or documentary evidence in
substitution of customs declarations, customs authorities shall to decide
whether to grant customs clearance for goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within
30 days from the day on which the incomplete customs declarations are
registered or documentary evidence in substitution of customs declarations is
submitted, customs declarants shall submit the complete customs declarations
and relevant documents in customs documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Goods
exclusively used for security and defense purposes:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Goods
exclusively used for security and defense purposes shall be certified in
writing by the Minister of National Defense or the Minister of Public Security;
customs declarants may use incomplete customs declarations for carrying out
customs formalities. According to incomplete customs declarations, customs
authorities decide whether to grant customs clearance for goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Within
30 days from the day on which of registration of incomplete customs
declarations, customs declarants shall submit complete customs declarations and
relevant documentary evidence in customs documents;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Goods
exclusively used for security and defense purposes which are subject to
confidentiality requirements as certified in writing by the Minister of
National Defense or the Minister of Public Security shall be exempted from
customs declaration and physical inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
51.</b> Customs inspection and supervision of goods traded or exchanged by
border residents</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
traded or exchanged by border residents means goods serving daily-life and
normal production activities of border residents of Vietnam and border residents
of countries bordering on Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Goods
traded or exchanged by border residents are subject to customs inspection and
supervision; with regard to places where customs authority is not available,
such goods shall be subject to inspection and supervision by border guards in
accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
52.</b> Customs inspection and supervision of goods exported or imported
through post or express delivery services</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
exported or imported through post or express delivery services must go through
customs formalities and are subject to customs inspection and supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
International post service providers or express delivery service providers that
are authorized to make customs declaration shall perform the responsibilities
of customs declarants prescribed in Article 18 of this Law, and may transfer
and deliver goods only after the goods are granted clearance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
53.</b> Customs inspection and supervision of personal belongings</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Personal
belongings of individuals, families or organizations must follow customs
formalities and be subject to customs inspection and supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Exporters
or importers of goods being personal belongings must have documents proving
their residence and operation in Vietnam or overseas.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
54.</b> Customs inspection and supervision of luggage of persons on exit or
entry</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Luggage of persons on exit or entry is subject to customs inspection and
supervision at border checkpoints.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Luggage of persons on exit or entry which exceeds duty-exempt quotas must go
through customs formalities like exported or imported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Persons
on exit or entry may consign luggage in border checkpoint warehouses and
receive them back upon entry or exit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Quotas for tax-exempt luggage must comply with the law on taxation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
55.</b> Customs inspection and supervision of foreign currencies in cash,
Vietnam dong in cash, negotiable instruments, gold, precious metals and gems of
persons <b>on exit</b> or entry</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Persons on exit or entry who carry foreign currencies in cash, Vietnam dong in
cash, negotiable instruments, gold, precious metals and gems are subject to
customs inspection and supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Persons on entry who carry along foreign currencies in cash, Vietnam dong in
cash, negotiable instruments, gold, precious metals and gems in excess of
quotas prescribed by the State Bank of Vietnam shall make customs declaration
at border checkpoints.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Persons on exit who carry along foreign currencies in cash, Vietnam dong in
cash, negotiable instruments, gold, precious metals and gems in excess of quotas
prescribed by the State Bank of Vietnam shall make customs declaration and
produce papers at border checkpoints under regulations of the State Bank of
Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
56. </b>Customs inspection and supervision of goods on vehicle</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
being articles on vehicle are not required to follow customs formalities but
are subject to customs inspection and supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Goods
purchased from vehicle on entry must follow customs formalities like imported
goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Goods
supplied to serve vehicle on exit or in transit must follow customs formalities
like exported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
57.</b> Customs inspection and supervision of diplomatic bags, consular bags,
luggage and vehicle of agencies, entities entitled to privileges or immunities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Privileges and immunities provided in this Law include privileges and
immunities in customs declaration and inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Diplomatic bags and consular bags are exempted from customs declaration and
inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Luggage
and vehicle of entities entitled to privileges or immunities under regulations
on privileges or immunities for Vietnam-based diplomatic missions, consulates
and representative offices of international organizations are exempted from
customs inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
there are reasonable grounds that diplomatic bags or consular bags are misused
for the purposes in contravention of a treaty on diplomatic relationships or
consular relationships to which the Socialist Republic of Vietnam becomes a
party, or when luggage or vehicle contain goods on the list of goods banned
from import or export or goods ineligible for privileges or immunities, the
General Director of Customs shall decide on the handling thereof in accordance
with the provisions of such treaty.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
58.</b> Customs inspection and supervision, handling of goods in stock</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Stagnant goods are stored in ports, depots in customs operating locations,
including:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Goods
that are declared by their owners to be abandoned or of which abandonment is
proved by acts of their owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
abandonment of goods or an act taken by goods owners to prove the abandonment
of goods which show violation of law is not accepted;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Goods
that have been imported for more than 90 days from the day on which their
arrival at border checkpoints but left unclaimed;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Goods
collected by port and depot enterprises during the process of goods loading and
unloading;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Goods
imported outside bills of lading or manifests but left unclaimed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Where
customs authorities have reasonable grounds to determine that the goods
specified in Clause 1 of this Article are smuggled goods, such goods shall be
handled in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
goods as prescribed in Points b, c, and d, Clause 1 of this Article which are
left unclaimed shall be publicly announced in the mass media. Within 60 days
from the day on which of public announcement, if goods owners come and claim
such goods, they shall follow customs formalities and pay a fine in accordance
with the law on handling of administrative violations. If such goods are left
unclaimed, they shall be handled under Clause 6 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
goods specified in Clause 1 of this Article which are perishable, frozen, toxic
and dangerous chemicals and almost expired goods shall be promptly handled in
accordance with this Law and other corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Port
and depot enterprises shall arrange ports, depots which satisfy the customs
supervision requirements for storing goods in stock; and cooperate with
competent agencies in handling stagnant goods under Clause 6 of this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Stagnant goods shall be handled as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Customs authorities shall handle stagnant goods in accordance with law. In case
of sale of goods in stock, proceeds from the sale shall be remitted into the
state budget after subtracting sale expenses and retention at ports and
warehouses at port and depot enterprises.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
polluting goods, owners and drivers of vehicle or persons authorized by owners
of vehicle shall transport such goods out of the Vietnamese territory. In case
owners or drivers of vehicle or persons authorized by owners of vehicle are
unidentifiable, customs authorities shall take charge, and cooperate with port
and depot enterprises, local administrations and related agencies in,
destroying such goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4. CUSTOMS INSPECTION AND SUPERVISION OF GOODS IMPORTED FOR EXPORT PROCESSING
AND PRODUCTION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
59.</b> Responsibilities of customs authorities in customs inspection and
supervision of goods imported for export processing and production</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
being materials and supplies imported for export processing and production
shall be subject to customs inspection and supervision from the importing date,
during the process of production until products are exported or their use
purposes are changed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs authorities shall:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Inspect processing and production establishments, processing and production
capability of entities importing materials and supplies for export processing
and production;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Inspect the use of imported materials and supplies in the export processing and
production process and quantity of stagnant goods of entities engaged in export
processing and production;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Inspect the finalization, management and use of materials and supplies of
entities importing materials and supplies for export processing and production;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Customs inspection and supervision prescribed in this Article shall comply with
the risk management rule.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
60.</b> Responsibilities of entities engaged in export processing and
production</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Notify customs authorities of export processing and production establishments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Use
materials and supplies imported for the export processing and production
purpose. In case the use purpose is changed, to follow customs formalities in
accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Store
exported goods, materials and supplies used for export processing and
production in production areas. In case of storage outside production areas,
approval of customs authorities is required.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Fully
comply with regulations on management, accounting, statistics and archive of
documents, books and data on goods brought into or out of processing and
production establishments; to produce books, documents and goods to customs
authorities for inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Make
finalization reports on management and use of imported materials and supplies
and exported goods in accordance with the law on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
5. CUSTOMS INSPECTION AND SUPERVISION OF GOODS IN BONDED WAREHOUSES, TAX
SUSPENSION WAREHOUSES AND CFSS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
61.</b> Goods stored in bonded warehouses, tax suspension warehouses and CFSs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
shall be stored in bonded warehouses within 12 months from the date of their
consignment. In case of having reasonable grounds, directors of Customs
Departments in charge of managing bonded warehouses may extend this time limit
once for not more than 12 months.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
time limit for storing materials and supplies in tax suspension warehouses for
export production is 12 months from the date of their consignment. In case of
having reasonable grounds according to requirement of the production process,
heads of Customs Sub-Departments in charge of tax suspension warehouses may
grant an extension for the time limit. The extension must be conformable with
the production cycle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Goods
brought into CFSs include imported goods which have not been granted clearance,
exported goods which have been granted clearance or exported goods for which
customs declarations have been registered but physical inspection will be
conducted at CFSs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Goods
shall be stored in CFSs within 90 days from the day on which they are brought
into such CFSs. For reasonable grounds, heads of Customs Sub-Departments
managing CFSs may extend the time limit once for not more than 90 days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
62.</b> Requirements for establishment of bonded warehouses, tax suspension
warehouses and CFSs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Bonded warehouses and CFSs shall be established in areas that are home to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Seaports, international civil airports, inland import and export ports, land
border checkpoints, international railway stations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Industrial parks, hi-tech parks, non-tariff zones and other zones as
prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Tax
suspension warehouses shall be established in workshop’s area of export
production enterprises.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
General Director of Customs have entitlement to decide to establish, extend the
operation duration, suspend and terminate the operation of bonded warehouses,
tax suspension warehouses and CFSs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall provide guidance on the establishment and operation of bonded
warehouses, tax suspension warehouses and CFSs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
63.</b> Rights and obligations of enterprises dealing in bonded warehouse or
CFSs, CFS providers, goods owners and owners of tax suspension warehouses</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Enterprises dealing in bonded warehouses and owners of goods stored in bonded
warehouses have the following rights and obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Enterprises dealing in bonded warehouses may perform contracts on storing goods
in their bonded warehouses and move the goods in their bonded warehouses
according to agreements with goods owners.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Enterprises
dealing in bonded warehouses shall comply with requests of customs authorities
for goods inspection. Once every three months, enterprises dealing in bonded
warehouses shall notify in writing Customs Departments in charge of bonded
warehouses of actual requirements of the goods and the operation of the bonded
warehouses.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Goods
owners may consolidate packing, categorize goods or take goods samples under
the supervision of customs officials and may transfer the ownership of such
goods. The transfer of goods from one bonded warehouse to another must be
approved in writing by directors of Customs Departments in charge of bonded
warehouses where such goods are stored.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Owners of tax suspension warehouses have the following rights and obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Store
goods being materials and supplies imported for export production;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Arrange, re-pack and move the goods in the tax suspension warehouses;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Notify in advance customs authorities of tentative plans for bringing materials
and supplies from tax suspension warehouses to production;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Notify in writing Customs Departments in charge of tax suspension warehouses of
the actual requirements of the goods and the operation of their tax suspension
warehouses once every three months;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/Make
a general list of import customs declarations and the total quantity of
materials and supplies that have been brought into tax suspension warehouses
and a general list of export customs declarations and the total quantity of
exported goods in the previous year and send them to Customs Departments in
charge of tax suspension warehouses not later than January 31 every year.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Goods
owners, enterprises dealing in CFSs and CFS providers have the following rights
and obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Goods
owners may transfer of the ownership of the goods, pack, re-pack, consolidate,
repair and preserve goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ CFS
providers may break bulk or load shipments of different owners in the same
container, arrange or re-arrange stored goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Once
every three months, enterprises-dealing in CFSs shall notify in writing Customs
Departments in charge of CFSs of the actual requirements of the goods and their
operation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Enterprises dealing in bonded warehouses, enterprises dealing in CFSs and
owners of tax suspension warehouses shall comply with regulations on accounting
and statistics, be equipped with technical means and equipment to manage goods
electronically and connected to customs authorities’ network for customs
inspection and supervision in accordance with this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Enterprises dealing in bonded warehouses, enterprises dealing in CFSs, CFS
providers, owners of tax suspension warehouses and goods shall comply with the
law on operation of bonded warehouses, tax suspension warehouses and CFSs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
6. CUSTOMS FORMALITIES, INSPECTION AND SUPERVISION OF GOODS TRANSPORTED UNDER
CUSTOMS SUPERVISION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
64.</b> Customs formalities for goods transported under customs supervision</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
transported under customs supervision include transited goods and goods
transported from border checkpoint to border checkpoint.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
transporting goods subject to customs supervision, customs declarants shall complete
goods transportation declaration forms; submit the documents specified at Point
b, Clause 1, Article 24 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Customs authorities shall receive goods transportation declaration forms, check
documents and goods produced by customs declarants to decide to permit the
transportation of goods subject to customs supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. In
the course of transporting goods under customs supervision, if customs
declarants wish to transship, warehouse or divide shipments, change the
transportation mode or perform other jobs, they shall notify such to customs
authorities and obtain their approval before implementation. Customs
authorities shall reply within two hours after receiving customs declarant’s
notices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
65. </b>Transportation routes and duration</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Goods
under customs supervision must be transported along proper routes, through
proper border checkpoints and within proper time limit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Routes for transportation of transited goods are prescribed in regulations of
the Minister of Transport.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Routes for transportation of goods from border checkpoint to border checkpoint
are registered by customs declarants and accepted by customs authorities that
receive and process customs documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
7. CUSTOMS FORMALITIES, INSPECTION AND SUPERVISION OF VEHICLE</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
66.</b> Notification of information on vehicle</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Owners
and drivers of vehicle, persons authorized by owners of vehicle or persons
issuing bills of lading shall directly notify customs authorities or via the
national single-window communication system of imported and exported goods and
passengers on exit or entry aboard vehicle before their entry or exit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
67.</b> Customs clearance places for vehicle</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Vehicle
on exit or entry must go through border checkpoints.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Vehicle
on entry must undergo customs formalities at the first entry border checkpoint.
Vehicle on exit must undergo customs formalities at the last border checkpoint
for exit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
68.</b> Routes and duration subject to customs supervision for vehicle</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Foreign commercial vehicle on entry, exit or in transit must go along the
proper routes, be subject to customs supervision from day on which they arrive
at customs operating locations, during their movement and to the day on which
they leave the Vietnamese territory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Vietnamese commercial vehicle on entry must be subject to customs supervision
from the day on which they arrive at customs operating locations to day on
which all imported goods carried by the vehicle are unloaded for import
procedure completion.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Vietnamese
commercial vehicle on exit must be subject to customs supervision from the day
on which the exported goods are loaded to the day on which they leave the
Vietnamese territory.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Non-commercial vehicle on entry, exit or in transit must be subject to customs
inspection and supervision when carrying out customs formalities at entry or
exit border checkpoints or other places as prescribed.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. When
there are reasonable grounds that smuggled goods are hidden on board vehicle
and there are other signs of law violation, heads of customs authorities where
customs formalities for vehicle are carried out, heads of customs control
squads may decide to temporarily postpone the departure or stop the vehicle for
search. Such search must comply with law and decision issuers shall take
responsibility before law for their decisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
69.</b> Customs formalities for vehicle</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. When
carrying out customs formalities for vehicle, owners and drivers of vehicle or
persons authorized by owners of vehicle shall make customs declaration; submit
or produce bills of lading for carrying out customs formalities; supply
information and documents related to goods and items on vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Where
relevant documents have satisfied requirements of the customs inspection,
owners and drivers of vehicle or persons authorized by owners of vehicle are
not required to fill in the customs declarations, except for baggage, imported
or exported goods of people on exit or entry aboard their vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Time
limits for declaration and submission of customs declarations and relevant
documents are prescribed as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ For
vehicle in transit, immediately after their arrival at the first entry border
checkpoint and before they go through the last border checkpoint for exit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ For
seagoing vehicle on entry, within 2 hours after the port authorities announce
that these vehicle have arrived at the places for pilot embarkation; for
seagoing vehicle on exit, within 1 hour before they exit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ For
air vehicle on exit or entry, immediately after their arrival at the border
checkpoint and before carriers stop carrying out formalities for receiving
exported goods and passengers on exit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ For
railway, land and river way vehicle on exit or entry, immediately after their
arrival at the first entry border checkpoint and before they go through the
last border checkpoint for exit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Military vehicles and other vehicle used for national defense and security
purposes must go through customs formalities and be subject to customs
inspection and supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall stipulate customs formalities and customs inspection and
supervision of vehicle.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
70.</b> Transshipment, carriage transfer, carriage detachment, loading and
unloading of goods and baggage aboard vehicle</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
transshipment, carriage transfer, carriage detachment, loading and unloading of
goods and baggage aboard vehicle which are subject to customs inspection and
supervision may be conducted when obtaining approval of customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Goods
handled through transshipment, carriage transfer and carriage detachment must have
their packing, boxes and parcels kept intact.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
71. </b>International transportation combined with domestic transportation,
domestic transportation combined with transportation of imported and exported
goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Vehicle used for international transportation may be used for domestic goods
transportation, if they are permitted by competent regulatory bodies and
satisfy customs supervision requirements regulated by the Minister of Finance.
2. Vehicle used for domestic transportation may also be used for transportation
of imported and exported goods subject to customs supervision, if they are
permitted by competent regulatory bodies and satisfy customs supervision
requirements regulated by the Minister of Finance. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
72.</b> Responsibilities of heads at airports, seaports and international
railway stations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Heads of
competent agencies and organizations at airports, seaports and international
railway stations shall notify customs authorities of arrival and departure
times and stop places of seagoing ships, aircraft and international
transportation trains; and time for goods loading onto and goods unloading from
seagoing ships, aircrafts and international transportation trains.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
8. INSPECTION, SUPERVISION, POSTPONEMENT OF CUSTOMS FORMALITIES FOR IMPORTED
AND EXPORTED GOODS UPON REQUEST FOR PROTECTION OF INTELLECTUAL PROPERTY RIGHTS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
73.</b> Principles of inspection, supervision and postponement of customs
formalities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Holders of intellectual property rights protected in accordance with the law on
intellectual property have the right to request customs authorities to apply
inspection and supervision methods or postpone customs formalities for imported
and exported goods showing signs of intellectual property right infringement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs authorities may decide to postpone customs formalities for imported or
exported goods when intellectual property rights holders or legally authorized
persons make written requests and show evidence of their lawful holding of
intellectual property rights and evidence of infringements thereupon and have
paid a deposit or produced documents on guarantee by credit institutions as
security for payment of damage compensation and expenses as prescribed which
may arise due to wrong requests for postponement of customs formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Provisions on postponement of customs formalities for imported and exported
goods showing signs of intellectual property right infringement as prescribed
in this Law are not applicable to humanitarian aid goods, personal belongings,
goods eligible for privileges and immunities, baggage, donations and gifts
within the duty-free quota and transited goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
74.</b> Formalities for requesting customs inspection and supervision and
postponement of customs formalities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. An
intellectual property rights holder may directly or through legally authorized
persons send his written requests to customs authorities for customs inspection
and supervision or temporary suspension of customs formalities for imported and
exported goods showing signs of intellectual property right infringement.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case of request for customs inspection and supervision, the intellectual
property rights holder or legally authorized person shall pay charges and fees
prescribed by the law on charges and fees and provide customs authorities with
the following materials:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ A
written request; written authorization in case of authorized submission of
request;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ A
copy of protection title for industrial property rights or another materials
proving industrial property rights which are currently protected in Vietnam or
a copy of the certificate of registration of industrial property licensing
contract; a copy of the certificate of registration of copyright,
copyright-related rights or rights to plant varieties or another materials
proving copyright, copyright-related rights or rights to plant varieties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ A
detailed description of intellectual property right-infringing goods, photos
and characteristics for distinguishing genuine goods from intellectual property
right-infringing goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ A list
of lawful importers or exporters of goods requiring supervision; a list of
persons likely to export or import intellectual property right-infringing
goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The time
limit for application of customs inspection and supervision measures for goods
requiring protection of intellectual property rights is 2 years from the day on
which the customs authority accepts the request of the intellectual property
rights holder. This time limit may be granted extension for another 2 years but
must not exceed the duration of protection of the concerned intellectual
property subject matter in accordance with the Law on Intellectual Property.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. In
case of requesting postponement of customs formalities, the intellectual
property rights holder or legally authorized person shall provide the customs
authority with the materials as prescribed in Clause 2 of this Article and pay
a sum of money or submit documents on guarantee by a credit institution equal
to 20% of the value of the goods shipment in the contract or at least VND 20
million if the value of the suspected infringing goods shipment is not
identified to pay damage compensation and expenses as prescribed which may
arise due to wrong request for postponement of customs formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
75.</b> Receipt and handling of written requests for customs inspection and
supervision and postponement of customs formalities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Place
where written requests are receipt:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Customs Sub-Department shall receive written requests for postponement of
customs formalities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
General Department of Customs shall receive written requests for customs
inspection and supervision.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs authorities shall notify in writing requesters of the acceptance of
requests or refusal to accept requests within the following time limits:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Within 20 days after receiving sufficient materials as prescribed in Clause 2,
Article 74 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Within 2 working hours after receiving sufficient materials as prescribed in
Clause 3, Article 74 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of refusal to accept request, customs authorities shall issue written replies,
clearly stating reasons.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
76.</b> Procedures for postponement of customs formalities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Procedures for postponement of customs formalities for requesters whose
inspection and supervision requests are accepted by customs authorities shall
be carried out as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ When
detecting shipments which show signs of intellectual property right
infringement, the customs authority shall postpone customs formalities and
promptly notify such in writing to the requester;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Within 3 working days after receiving the customs authority’s notice, if the
requester does not require postponement of customs formalities, the customs
authority shall continue carrying out customs formalities under regulations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the requester requires postponement and pays a deposit and submits a document
on guarantee as prescribed in Clause 3, Article 74 of this Law, the customs
authority shall decide to postpone customs formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case intellectual property rights holders make requests for postponement of
customs formalities for goods showing signs of intellectual property right
infringement but make no written request for customs inspection and
supervision, customs authorities shall decide to postpone customs formalities
if the requirements prescribed in Clause 3, Article 74 of this Law are
satisfied.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
time limit for postponement of customs formalities is 10 working days from the
day on which the customs authority issues the decision. In case the requester
has a plausible reason for postponement, this time limit may be extended but
must not exceed 20 working days, provided the requester pays an additional sum
of money or submits an additional document on guarantee as prescribed in Clause
3, Article 74 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Upon
expiration of the postponement duration as prescribed in Clause 3 of this
Article, if the requester for postponement of customs formalities initiates no
civil lawsuit and the customs authority decides not to handle the case
according to formalities for handling of administrative violations, the customs
authority shall continue carrying out customs formalities for the shipment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
the requester for postponement of customs formalities withdraws the request and
the customs authority decides not to handle the case according to formalities
for handling of administrative violations before the expiration of the
temporary suspension duration, the customs authority shall immediately continue
carrying out customs formalities for the shipment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Intellectual property rights holders or legally authorized persons shall pay to
goods owners arising expenses for warehousing, loading, unloading and
preservation of goods due to wrong requests for postponement of customs
formalities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Customs authorities shall refund security amounts to intellectual property
rights holders or legally authorized persons after the latter have fulfilled
their obligation to pay arising expenses and damage compensations under
decisions of customs authorities or competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7. The
time limit for tax payment (if any) is determined from the day on which the
customs authority decides to continue carrying out customs formalities for the
shipment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
9. POST-CUSTOMS CLEARANCE INSPECTION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
77.</b> Post-customs clearance inspection</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Post-customs clearance inspection means inspection carried out by customs
authorities of customs documents, accounting books and documents and
goods-related documents and data; and a physical inspection of goods where
necessary and requirements which are required to meet after such goods are
granted clearance. </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Post-customs
clearance inspection aims to assess the accuracy and truthfulness of documents
and dossiers that are declared, submitted and produced by customs declarants to
customs authorities; and observance by customs declarants of the law on customs
and other laws related to the management of imported and exported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Post-customs clearance inspection shall be caưied out at customs authorities or
premises of customs declarants.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Premises
of customs declarants include their head offices, branches, stores and goods
production and preservation establishments.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
time limit for post-customs clearance inspection is 5 years from the day on
which of customs declaration registration.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
78.</b> Cases of post-customs clearance inspection</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Inspection in case there are violation of the law on customs and other laws
relevant to the management of imported and exported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
cases other than those as prescribed in Clause 1 of this Article, post-customs
clearance inspection shall be carried out based on the application of risk
management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Inspection of law observance by customs declarants.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
79.</b> Post-customs clearance inspection at customs authorities</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Directors of Customs Departments or heads of Customs Sub-Departments shall
issue decisions on post-customs clearance inspection, request customs
declarants to provide commercial invoices, bills of lading, goods purchase and
sale contracts, certificates of origin of goods, payment documents, dossiers
and technical documents of goods related to dossiers under inspection and
explain relevant contents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
inspection duration is determined in the inspection decision provided that it
is not more than 5 working days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
decision on post-customs clearance inspection must be sent to the customs
declarant within 3 working days from the day on which of it is signed and at
least 5 working days before the inspection is conducted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
customs declarant shall explain and provide documents and documentary evidence
related to the dossier under inspection at the request of the customs
authority.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In the
course of inspection, the customs declarant may explain and additionally
provide customs document-related information and documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
handling of inspection results is regulated as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ If
provided information and documentary evidence and explained statements prove
that customs declaration contents are correct, the customs document is
accepted;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ If
nothing proves that customs declaration contents are correct or the customs
declarant fails to provide documents and documents and give explanations
according to inspection requirements, the customs authority shall decide on
handling in accordance with the laws on taxes and on handling of administrative
violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Within
5 working days after an inspection is completed, the inspection decision issuer
shall sign and send the notice of inspection results to the customs declarant.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
80.</b> Post-customs clearance inspection at premises customs declarants</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Competence to make a decision on post-customs clearance inspection:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
General Director of Customs and Director of the Department for Post-Customs
Clearance Inspection shall make a decision on post-customs clearance inspection
nationwide;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Directors of Customs Departments shall make a decision on post-customs
clearance inspection in localities under their management.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
of inspection of enterprises which are not located in administrative divisions
under their management, Customs Departments shall report to the General
Department of Customs for consideration and assignment of other units to
conduct inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
inspection and assessment of law observance of customs declarants must comply
with annual post-customs clearance inspection plans promulgated by the General
Director of Customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Duration of post-customs clearance inspection:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
duration of post-customs clearance inspection shall be determined in the
inspection decision provided that it is not more than 10 working days. The
inspection duration is determined from the day on which the inspection begins.
In case the scope of inspection is large and matters are complicated, the
inspection decision issuer may grant an extension of the inspection duration
once for not more than 10 working days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
decision on post-customs clearance inspection must be sent to the customs
declarant within 3 working days from the day on which it is signed and within 5
working days before the inspection is conducted, except the cases as prescribed
in Clause 1, Article 78 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. Order
and formalities for post-customs clearance inspection:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Announce the post-customs clearance, inspection decision before the inspection
is conducted;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Compare declared statements with accounting books and documents, financial
statements, related documents and actual requirements of imported and exported
goods within the scope and content of the post-customs clearance inspection
decision;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Make
a written record of post-customs clearance inspection within 5 working days
after the inspection is concluded;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Within 15 working days after the inspection is concluded, the inspection
decision issuer shall sign the inspection conclusion and send it to the customs
declarant. In case the inspection conclusion requires expert opinions of a competent
agency, the time limit for signing the inspection conclusions is determined
from the day on which the competent agency gives its opinions. Competent
professional agencies shall give their opinions within 30 days from the date of
receiving requests of customs authorities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Handling according to the competence of customs officials or transferring the
case to a competent authority for handling according to inspection results.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. If
customs declarants fail to abide by inspection decisions, explain and provide
documents and documents within the prescribed time limit to customs
authorities, customs authorities shall base themselves on collected and
verified documents and materials to make a decision on handling in accordance
with the laws on taxes and handling of administrative violations or conduct
specialized inspection in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
81.</b> Tasks and entitlements of customs officials in post-customs clearance
inspection at premises customs declarants</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
General Director of Customs, the Director of the Department for Post-Customs
Clearance Inspection and Directors of Customs Departments have the following
tasks and entitlements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Issue
inspection decisions and set up inspection teams;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Extend the inspection duration where necessary;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Issue
inspection conclusions; handle inspection results; make a decision on handling
in accordance with the laws on taxation and handling of administrative
violations or propose competent persons to make a decision on handling in
accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Settle complaints and denunciations in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Heads
of inspection teams have the following tasks and entitlements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Organize and direct their team members to conduct inspection with contents,
subjects and within time limits in inspection decisions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Request customs declarants to provide information, documents and written
explanations about issues related to inspection contents, produce goods for
inspection when necessary and requirements permit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Make
written records of, and report to competent authorities for handling on, custom
declarants’ acts of failing to abide by, obstructing or delaying the
implementation of inspection decisions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Temporarily seize and seal documents and material evidence in case customs
declarants show signs of dispersal and destruction of documents and material
evidence related to law violations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ Make
and sign written records of inspection;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Report on inspection results to inspection decision issuers and take
responsibility for the accuracy, truthfulness and objectiveness of their
reports.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Inspection team members have the following tasks and entitlements:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Perform tasks assigned by inspection team heads;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Report on results of performance of their assigned tasks to inspection team
heads; to be held responsible before law and inspection team heads for the
accuracy, truthfulness and objectiveness of their reports;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Make
and sign written records of inspection as assigned by inspection team heads.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
82.</b> Rights and obligations of customs declarants in post-customs clearance
inspection</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Exercise the rights and fulfill the obligations as prescribed in Article 18 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Promptly, fully and accurately provide documents as required and take
responsibility for the accuracy and truthfulness of such documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Refuse to provide information and documents irrelevant to inspection contents
or information and documents involved in state secrets, unless otherwise
provided by law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Receive written inspection conclusions and request explanations about
inspection conclusions; to reserve their opinions in written inspection
conclusions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Request inspection team heads to produce inspection decisions, customs identity
cards in case of post-customs clearance inspection at head premises of customs
declarants.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Comply with requests for post-customs clearance inspection and appoint
competent persons to work with customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Explain related issues at the request of customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8. Sign
written records of inspection.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9. Abide
by handling decisions of customs authorities and competent agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
IV</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>COLLECTION OF TAXES AND OTHER AMOUNTS PAYABLE ON
IMPORTED AND EXPORTED GOODS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
83.</b> Responsibilities of customs declarants for declaration, calculation and
payment of taxes and other amounts payable</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Declare and calculate taxes in an accurate, truthful and complete manner and on
time and take responsibility for their tax declaration and calculation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Pay
taxes and other amounts payable in full and on time in accordance with the laws
on taxes, charges, and fees and other corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Comply with decisions of customs authorities on taxes and other amounts payable
in accordance with the laws on taxes, charges and fees and other corresponding
regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
84.</b> Responsibilities of customs authorities for collection of taxes and
other amounts payable</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
General Department of Customs shall organize the collection of taxes and other
amounts payable on imported and exported goods; and apply measures to ensure
the correct and full collection of taxes and other amounts payable in
accordance with the laws on taxes, charges and fees and other corresponding
regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs authorities that carry out formalities for imported and exported goods
shall, within their competence, examine the tax declaration and calculation;
effect tax exemption, reduction, refund, non-collection, assessment, payment
time limit prolongation, and writing-off of arrears and late-payment fines
payable by customs declarants; collect taxes and other amounts payable and
manage tax payment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
85.</b> Determination of tax rates, time of tax calculation, time limits of tax
payment for imported and exported goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
According
to HS codes and tax policies applicable to imported and exported goods, the
determination of tax rates for imported and exported goods shall be effective
at the time of tax calculation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The time
of tax calculation and time limits for tax payment for imported and exported
goods shall comply with the law on taxation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
86.</b> Customs value</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs value is used as a basis for the calculation of import and export
duties and making of statistics on imported and exported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs value of exported goods means selling prices of such goods when they
arrive at border checkpoints of exportation, excluding international insurance
cost and freight.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Customs value of imported goods means payable actual prices determined when
they arrive at the first border checkpoint of importation in compliance with
Vietnamese law and treaties to which the Socialist Republic of Vietnam becomes
a party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
exchange rate for tax calculation means the exchange rate between Vietnam dong
and a foreign currency announced by the State Bank of Vietnam at the time of
tax calculation. In case the State Bank of Vietnam fails to announce the
exchange rate at the time of tax calculation, the last announced exchange rate
applies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
V</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>TACKLING OF SMUGGLING AND ILLEGAL CROSS-BORDER
TRAFFICKING OF GOODS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
87.</b> Tasks of customs authorities in the tackling smuggling and illegal
cross-border trafficking of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within the area of competence, customs authorities shall organize the
performance of the task of tackling smuggling and illegal cross-border
trafficking of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs authorities may set up full-time units to perform the task of tackling
and illegal cross-border trafficking of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
88.</b> Scope of responsibility to tackle smuggling and illegal cross- border
trafficking of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Within their customs operating locations customs authorities shall conduct
customs inspection, supervision and control of goods and vehicle to take the
initiative in tackling smuggling and illegal cross-border transportation of
goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
agencies, organizations or individuals detect acts of smuggling or illegal
cross- border transportation of goods while goods and carrying vehicles have
not been taken out of custom operation areas, they shall immediately report such
to customs authorities for inspection and handling.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
there are reasonable grounds that goods are smuggled or illegally transported
across the border or carrying vehicles are moving out of customs operating
locations, customs authorities shall continue pursuing them and notify such to
police offices, border guards, marine police officers and market managers in
their localities for cooperation and concurrently apply measures to prevent and
handle them in accordance with law. The halt and pursuit of foreign vehicles
traveling in Vietnam’s sea areas comply with the Law on Sea Areas of Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case related regulatory bodies have reasonable grounds that smuggling or
illegal cross-border trafficking of goods is committed while goods or carrying
vehicles have been taken out of customs operating locations, they shall, within
their competence, inspect and handle such acts in accordance with law. Customs
authorities shall cooperate with related regulatory bodies in applying measures
to tackle smuggling and illegal cross-border transportation of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
goods subject to customs supervision which are transported on routes, customs
authorities shall apply customs measures in supervision. When detecting law
violations, customs authorities shall take charge, and cooperate with related
regulatory bodies in, inspecting and handling violations in accordance with
law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. In
internal waters, territorial waters and contiguous zones, customs authorities
shall cooperate with one another in conducting patrol and control activities to
prevent smuggling and illegal cross-border transportation of goods, apply
measures to prevent and handle violations according to their competence in
internal waters and territorial waters in accordance with the Law on Sea Areas
of Vietnam.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
People’s Committees shall direct the cooperation among customs authorities and
other related regulatory bodies in localities in performing the task of
tackling smuggling and illegal cross-border transportation of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. The
Government shall provide guidance on customs control measures and
responsibility to cooperate with customs authorities in tackling smuggling and
illegal cross- border trafficking of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
89.</b> Competence of customs authorities for the application of measures to
tackle smuggling and illegal cross-border trafficking of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Organize forces, set up databases, apply necessary customs control measures,
collect customs operation-related information at home and abroad so as to
actively tackle smuggling and illegal cross-border trafficking n of goods, and
serve customs clearance for goods and post-customs clearance inspection;
cooperate with related agencies in keeping secret providers of information on
cases of smuggling and illegal cross- border trafficking of goods in accordance
with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Conduct customs control of goods and vehicle; to take charge, and cooperate
with related regulatory bodies in, carrying out activities of tackling
smuggling and illegal cross-border trafficking of goods within customs
operating locations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
When
conducting customs control of goods and vehicle in customs operating locations,
customs authorities may apply patrol, investigation and verification or other
professional measures in accordance, with this Law and the laws on handling of
administrative violations, criminal procedure and organization of criminal
investigations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Request related agencies, entities to provide information and materials to
serve inspection, supervision and verification of acts of smuggling and illegal
cross-border trafficking of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Request postal and express mail service providers to open postal parcels and
goods exported or imported by mail or via express mail service for inspection
when there are reasonable grounds that such postal parcels and goods contain materials
and items related to smuggling and illegal cross-border trafficking of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Use
banners, flashlights, flares, whistles and loudspeakers; to use weapons and
supporting tools in accordance with the law on management and use of weapons,
explosives and supporting tools.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6. Apart
from customs operating locations, customs authorities shall coordinate and
conduct customs control activities to tackle smuggling and illegal cross-border
trafficking of goods in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
90.</b> Competence of customs authorities and customs officials in handling
smuggling and illegal cross-border trafficking of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Handle administrative violations, apply preventive measures and ensure the
handling of administrative violations in accordance with the law on handling of
administrative violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
In case
they have reasonable grounds that there are acts of smuggling or illegal cross-
border transportation of goods, heads of Customs Sub-Departments, heads of
control squads under Customs Departments, heads of anti-smuggling control
squads and marine control flotillas under the Anti-Smuggling Investigation
Department are competent to halt vehicle, temporarily hold people in custody
and escort violators in accordance with the Law on Handling of Administrative Violations.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. When
detecting acts of violation of the law on customs which are serious enough to
be examined for penal liability, customs authorities and officers competent to
initiate criminal cases and lawsuits against the accused shall conduct
investigation activities in compliance with the laws on criminal procedure and
organization of criminal investigation.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. When
carrying out activities prescribed in this Article, customs authorities and
customs officials shall be held responsible before law for their decisions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
91.</b> Rights and obligations of related entities in the tackling smuggling
and illegal cross-border trafficking of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. In
the tackling smuggling and illegal cross-border trafficking of goods, related
entities have the rights to:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Provide
information, documents, materials and evidence relating to cases of violation
to customs authorities; request customs authorities to solicit expert
examination to protect their rights and lawful interests;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Have
their privacy and life protected and enjoy preferential treatment as provided
by law when providing information, reporting or denouncing smuggling or illegal
cross-border trafficking of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
the tackling smuggling and illegal cross-border trafficking of goods, related
entities have the obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Drivers and people on board vehicles shall obey orders to stop their vehicle,
to be searched and produce papers, documents and materials at the request of
customs officials. Vehicle operators shall provide diagrams of cargo holds and
instructions or open places where goods are doubtfully hidden on vehicles for
search by customs officials;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Credit institutions and insurance businesses shall provide documents and
materials related to payment and insurance transactions at the request of customs
authorities to serve investigation, verification and handling of acts of
smuggling or illegal cross-border trafficking of goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Entities related to imported, exported or transited goods, vehicles on entry or
exit or in transit shall provide related information, documents and materials
to serve investigation, verification and handling of acts of smuggling or
illegal cross-border trafficking of goods; and be present at customs
authorities to explain questionable issues as requested;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
92.</b> Furnishing and use of technical equipment and means to serve the
tackling smuggling and illegal cross-border trafficking of goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs authorities and customs officials shall be furnished with and use
professional technical means, weapons, supporting tools, banners, flares,
flashlights, observative and screening devices, biochemical technologies,
mechanical equipment, electric and electronic equipment and other devices as
prescribed to perform the task of tackling smuggling and illegal cross-border
transportation of goods. The furnishing and use of weapons and supporting tools
comply with the law on management and use of weapons, explosives and supporting
tools.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
case of necessity, customs authorities and customs officials that directly
perform the task of tackling smuggling and illegal cross-border trafficking of
goods may request agencies, entities to coordinate forces and provide means and
information. If causing damage to provided means, customs authorities shall pay
compensation in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VI</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>CUSTOMS COMMUNICATION AND STATISTICS ON IMPORTED AND
EXPORTED GOODS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. CUSTOMS COMMUNICATION</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
93.</b> Customs communication</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Customs
communication shall be collected, archived, managed and used for carrying out
customs formalities; making statistics on imported and exported goods; applying
the risk management in professional customs operations and post-customs
clearance inspection; tackling smuggling and illegal cross-border
transportation of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
94.</b> Customs communication system</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
customs communication system consists of:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Database on the communication system;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Technical infrastructure on the communication system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
customs communication database contains:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Information on imported, exported and transited goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Information on vehicles on exit or entry or in transit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Information on entities involved in import or export activities, on exit or
entry or in transit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Other
information related to professional operations of customs authorities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The customs
communication database shall be managed in a centralized and uniform manner.
The General Department of Customs shall set up, manage and develop the database
and technical infrastructure of the customs communication system by updating
and integrating information and data of the entire customs service; connect and
share information and data with the communication systems of entities outside
the customs service, customs authorities of other countries and international
organizations in accordance with Vietnamese law and treaties to which the
Socialist Republic of Vietnam becomes a party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Customs
authorities shall apply measures to keep confidential information and prevent
illegal access to the customs communication system.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
95.</b> Collection and provision of customs communication in the country</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Customs authorities shall organize the collection of information from the
following sources:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Customs operations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Ministries and related ministerial-level agencies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Entities involved in or related to production, import and export activities, on
exit or entry or in transit;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ Other
sources of information.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Responsibilities and entitlements of customs authorities in the collection and
provision of customs communication:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Receive and provide information to customs declarants;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Establish and implement the mechanism for cooperation in the exchange and
provision of information to functional agencies of related ministries and
ministerial-level agencies;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ Apply
measures and professional techniques to collect information;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Request entities to provide information related to import, export, exit, entry
and transit activities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Access other related sources of information.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Rights and responsibilities of agencies, entities in providing customs communication:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Entities may request customs authorities to provide customs communication
related to their rights and obligations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Ministries and related ministerial-level agencies shall provide information
related to import, export, exit, entry and transit activities to customs
authorities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Entities involved in or related to import, export, exit, entry and transit
activities shall provide information to customs authorities in accordance with
this Law and other corresponding regulations of law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
Government shall provide guidance on this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
96.</b> Collection of customs communication abroad</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Sources of customs communication collected abroad shall include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Information provided by customs authorities and other agencies of states and
territories under cooperation agreements on mutual assistance in information
exchange and supply;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Information provided by related international organizations under treaties to
which the Socialist Republic of Vietnam becomes a party;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Information provided by entities involved in or related to the production,
import and export of goods as requested by customs authorities in compliance
with Vietnamese law and treaties to which the Socialist Republic of Vietnam
becomes a party.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Customs authorities shall organize the collection of information abroad to
serve the following activities:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Verify the origin, transaction value, standards and quality of imported goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Determine the lawfulness of documents and transactions related to imported and
exported goods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Verify acts of smuggling and illegal cross-border transportation of goods or
other acts violating the law on customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Verify other information related to persons involved in or related to import
and export activities, on exit or entry or in transit; imported, exported and
transited goods; vehicle on exit or entry or in transit.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. STATISTICS ON IMPORTED AND EXPORTED GOODS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
97.</b> Releasing statistics on imported and exported goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Releasing statistics on imported and exported goods is the process of
collecting, processing, summarizing, analyzing, forecasting, reporting,
popularizing and archiving statistical information on imported and exported
goods carried out by the General Department of Customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Statistical information on imported and exported goods is a product of
statistical operations, including statistical data on imported and exported
goods and analyses of these statistics.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
General Department of Customs shall publish publications on statistics on
imported and exported goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
98.</b> Statistical reports on imported and exported goods</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
General Department of Customs shall send to the Government and Ministry of
Finance monthly reports on statistical information on imported and exported
goods made according to the prescribed forms and reports on analysis and
assessment of importation and exportation of goods.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>STATE MANAGEMENT OF CUSTOMS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
99.</b> State management of customs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
State
management of customs shall include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Elaborate and direct the implementation of the strategy, master plan and plans
on development of Vietnam’s Customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Promulgate and organize the implementation of legal documents on customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Guide, implement and disseminate the law on customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Stipulate the organization and operation of customs authorities;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Train, foster and build the contingent of customs officials;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Organize research and application of science and technology and modern customs
management methods;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
7.
Release state statistics on customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
8.
Conduct inspection, examination, settlement of complaints and denunciations and
handling of violations against the law on customs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
9.
Undertake international cooperation on customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
100.</b> Regulatory authorities in charge of the state management of customs</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
Government performs the uniform state management of customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
Ministry of Finance takes responsibility to the Government for the uniform
state management of customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Ministries and ministerial-level agencies shall, within the area of competence,
cooperate with the Ministry of Finance in performing the state management of
customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
People’s Committees shall, within the area of competence, organize the
implementation of the law on customs in their respective localities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Chapter VIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION
PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 101.</span></b><span lang="FR" style="mso-ansi-language: FR;"> </span>Amendments to Law No. 78/2006/ QH11 on Tax
Administration on amendments to Law No. 21 /2012/QH13</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Clause 5, Article 4 shall be amended as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
“5.
Apply the privilege when carrying out tax formalities for imported and exported
goods if taxpayers fully satisfy the requirements for application of the
privilege in accordance with the Law on customs.”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Clause 4, Article 32 shall be amended as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
“4. For
imported and exported goods, the time limit for submission of tax declaration
documents is prescribed by the Law on customs.”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Clause 2, Article 34 shall be amended as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
“2. For
imported and exported goods, an additional declaration in tax declaration
documents must comply with the Law on customs.”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Point
b, Clause 1, Article 78 shall be amended as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
“b/
Cases of post-customs clearance inspection are as prescribed in the Law on
customs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
During a
post-customs clearance inspection, if tax evasion or fraud is detected, the
Director of the Department for Post-Customs Clearance Inspection, directors of
Customs Departments and heads of post-customs clearance inspection branches
shall make a decision on the application of the measures as prescribed in
Clause 4, Chapter X of this Law;”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. Point
d, Clause 3, Article 77 shall be annulled; the phrase “and Point d” at Point a,
Clause 1, Article 78 shall be deleted; the phrase “at premises of taxpayers
under Clause 2, Article 34 of this Law” at Point a, Clause 2, Article 107 shall
be deleted.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
6.
Change the phrase “from the date of registration of the declaration form” at
Point a, Clause 2, Article 107 to “from the day on which of customs clearance”.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
102.</b> Amendment and supplementation of a number of articles of Law No.
15/2012/QH13 on Handling of Administrative Violations</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Clause
1, Article 122 shall be amended as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
“1. The
detention according to administrative formalities is applied only where
necessary to promptly prevent or stop acts of disturbing public order and
inflicting injury on others or there are reasonable grounds that there are acts
of smuggling or illegal cross-border transportation of goods.”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
first paragraph of Clause 1, Article 123 shall be amended as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
“1. If
there are acts of disturbing public order and inflicting injury on others or
there are reasonable grounds that there are acts of smuggling or illegal
cross-border trafficking of goods prescribed in Clause 1, Article 122 of this
Law, the following competent persons have entitlements to make a decision on
detention according to administrative formalities:”</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
103.</b> Effect</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
takes effect on January 1, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Law on
customs No. 29/2001/QH10 and Law No. 42/2005/QH11 on amendments to the Law on
customs shall be annulled from the effective date of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
104.</b> Guidance</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The Government
shall provide guidance on articles and clauses of this Law as assigned.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
This Law
was passed on June 23, 2014, by the 11<sup>th</sup> National Assembly of the
Socialist Republic of Vietnam at its 7<sup>th</sup> plenum.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
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<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 270.85pt;" valign="top" width="361"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>PRESIDENT
OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
</td>
</tr>
</tbody></table>
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<br /></div>
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<br /></div>
<br />Unknownnoreply@blogger.com6tag:blogger.com,1999:blog-7854658301322086128.post-31320915761055453572014-06-21T00:42:00.000-07:002015-06-05T10:10:47.539-07:00VIETNAM ENVIRONMENTAL PROTECTION LAW 2014<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
NATIONAL ASSEMBLY<br />
-------</b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
SOCIALIST REPUBLIC OF VIETNAM<br />
Independence – Freedom – Happiness <br />
---------------</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
No.
55/2014/QH13</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i>Hanoi,
June 23, 2014</i></div>
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<br />
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b>LAW</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
ON ENVIRONMENTAL
PROTECTION<br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<i>Pursuant to the Constitution of the Socialist Republic of
Vietnam;</i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<i>The National Assembly hereby promulgates the Law on
Environmental Protection.</i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Chapter I</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b>GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 1. Governing scope </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
This Law provides statutory provisions on environmental
protection activities; measures and resources used for the purpose of
environmental protection; rights, powers, duties and obligations of regulatory
bodies, agencies, organizations, households and individuals who are tasked with
the environmental protection task.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 2. Applicable entities </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
This Law is applied to regulatory bodies, public agencies,
organizations, family households and individuals within the territory of the
Socialist Republic of Vietnam, including mainland, islands, territorial waters
and airspace. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 3. Interpretation of terms </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
In this Law, the terms shall be construed as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. <i>Environment </i>refers to a system of natural and
artificial physical factors affecting the existence and development of human
beings and creatures. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. <i>Environment components </i>refer to physical constituent
elements forming an integral part of the environment such as land, water, air,
sound, light, organism and things in other physical forms.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. <i>Environmental protection </i>refers to the environmental
conservation, and the prevention and control of harmful impacts on environment;
the response to environmental emergencies; the mitigation of environmental
pollution, degradation, improvement and remediation; proper extraction and
consumption of natural resources for the purpose of maintaining a pure
environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. <i>Sustainable development </i>refers to the formal process
in which the development can help keep pace with rigorous needs that emerge at
the present time without causing any harm to the likelihood of future
generations’ satisfying such needs on the basis of sustaining a close and
harmonious cooperation amongst the economic growth, social progress and
environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. <i>Technical regulations on environment </i>refer to a set
of parameters relating to the environmental quality in surrounding areas,
amount of contaminants that remain in wastes, technical and managerial
requirements which are issued by a competent regulatory authority in the form
of a written document that entities involved must be binding on to serve the
purpose of environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. <i>Environmental standards </i>refer to a set of parameters
relating to the environmental quality in surrounding areas, amount of
contaminants that remain in wastes, technical and managerial requirements which
are issued by a competent regulatory authority in the form of a written
document that entities involved may choose to follow at their discretion to
serve the purpose of environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. <i>Environmental health </i>refers to the state of physical
factors in the environment that can affect the human health and cause human
diseases. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. <i>Environmental pollution </i>refers to the change in the
environment components in breach of technical regulations on environment and
environmental standards, which can result in adverse impacts on human beings
and creatures.<i> </i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
9. <i>Environmental degradation </i>refers to a reduction in
the quality and amount of environment components, which can pose a threat to
human beings and creatures.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
10. <i>Environmental emergencies </i>refer to any unexpected
event that happens as a result of human activities or environmental changes,
which can seriously contaminate, degrade or disturb the environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
11<i>. Environmental contaminant </i>refers to chemicals,
physical and biological substance, when introduced into the environment, that
exceed the permitted benchmark, resulting in the environmental pollution. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
12. <i>Wastes </i>refer to a kind of materials emitted from
activities such as manufacturing, trading, service, daily activities and
others. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
13. <i>Hazardous wastes </i>refer to the waste that exhibits
one or more of hazardous traits such as toxicity, reactivity, infectivity,
ignitability, corrosivity or other poisonous characteristics. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
14<i>. Environmental industry </i>refers to an economic sector
that involves the supplying of technological solutions, equipment, services and
products used to suit the requirements for environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
15. <i>Waste management </i>refers to the process of
prevention, control, minimization, monitoring, classification, collection,
transportation, reuse, recycling and disposition of wastes.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
16. <i>Scrap </i>refers to materials that are collected,
classified and selected from discarded materials and products during the
manufacturing or consumption process, which can be then reused as materials for
another manufacturing process. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
17. <i>Environment’s maximal load </i>refers to the maximum
resistance of the environment against influential factors which can enable the
environment itself to be remediated. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
18. <i>Pollution control </i>refers to the process for
preventing, detecting, controlling and removal of pollutants or contaminants. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
19. <i>Environmental regulatory dossier </i>refers to a
combination of documents on the environment and environmental protection
processes and activities performed by agencies, organizations, and businesses
in accordance with laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
20. <i>Environmental monitoring </i>refers to the formal
processes and activities that need to take place to monitor the quality and
components of the environment in a systematic manner as well as factors
affecting the environment in order to provide necessary information to prepare
the assessment on current status and change of the environment quality, and
harmful impacts on the environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
21. <i>Planning for environmental protection </i>refers to the
environmental zoning scheme to conserve, develop and establish technical
infrastructural systems for the environmental protection in line with a range
of measures to be taken to protect the environment, which must be closely
connected with the general planning for socio-economic development to aim for
the sustainable development. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
22. <i>Strategic environmental assessment </i>refers to the
analysis and forecast of existing or potential impacts on the environment,
which have been described in the development strategy, planning and proposal,
in order to provide measures to control and reduce adverse impacts on the
environment, and to serve as a ground for and to be incorporated in such
development strategy, planning and proposal with the objective of ensuring the
sustainable development. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
23. <i>Environmental impact assessment </i>refers to the
analysis and prediction of environmental impacts of specific investment
projects in order to take preventive measures to protect the environment during
the implementation of such projects.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
24. <i>Environmental protection infrastructure </i>refers to
the system for collecting, storing, transporting, recycling, reusing and
disposing waste substances and monitoring the environment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
25. <i>Greenhouse gas </i>refers to a gas in an atmosphere
causing the global warming and climate change.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
26. <i>Response to climate change </i>refers to actions that
human beings may take to adapt to and mitigate the climate change. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
27. <i>Carbon credit </i>refers to any tradable certificate or
permit relating to a reduction in greenhouse gas emission.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
28. <i>Environmental security</i> refers to the assurance
about none of significant threats posed by environmental events and trends to
the politic and social stability as well as the economic growth in a country.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
29. <i>Environmental information </i>refers to environmental
figures and data represented in the form of signs, letters, numbers, images,
sounds or the like.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 4. Principles of environmental protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Environmental protection is the responsibilities and
obligations of every agency, organization, family household and individual. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Environmental protection must harmonize with the economic
growth, social security, assurance about the children’s right, promotion of
gender equality, development and conservation of biodiversity, response to
climate changes, in order to ensure the human right to live in a pure
environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Environmental protection must be performed on the basis
that natural resources are properly consumed and amount of waste substances are
reduced to a minimum. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. National environmental protection must conform to the
regional and global environmental protection; environmental protection must
ensure no harm to the national sovereignty and security. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Environmental protection must comply with the natural laws
and characteristics, cultural and historical identities as well as the level of
socio-economic development of the country. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Environmental protection activities must be carried out in
a regular manner, and prioritize the prevention and control of environmental
pollution, emergencies and degradation. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">7. Any organization, family household or individual,
who uses environment components and profits from the environment, is obliged to
make their financial contribution to the environmental protection task.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. Any organization, family household or individual, who
causes environmental pollution, emergencies and degradation, is responsible to
find remedial solutions, pay damages and assumes other responsibilities as
stipulated by laws. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 5. Regulatory policies on the environmental
protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Facilitate the involvement of organizations, family
households and individuals in the environmental protection activities; inspect
and supervise the performance of environmental protection activities in
accordance with laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Propagate, raise people's awareness of environmental
protection in association with impose administrative punishments; introduce
economic measure and others to reinforce statutes and etiquettes of the
environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Conserve the biological diversity; extract and use natural
resources in a proper and economical manner; develop green and renewable
energy; strengthen recycling, reuse and reduce waste substances to a minimum. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Prioritize the solutions to pressing environmental
problems, serious environmental pollution and water contamination; enhance the
environmental protection at residential areas and improve the environmental
protection infrastructure. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Diversify investment funds for the environmental
protection; reserve a specified amount of expenditures allocated from the
government budget for the environmental protection, which equals to a gradual
increase in the growth rate; perform the consistent management of funds for the
environmental protection and prioritize the utilization of these funds for key
industries in the environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Provide financial and land preferences and supports for the
environmental protection activities, environment-friendly manufacturers and
businesses. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. Intensify the training for workforce involved in the
environmental protection task. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. Increase the development of environmental technology and
science; prioritize the study, transfer and application of technological
advances, high and eco-friendly technologies; introduce environmental standards
to better meet the requirements for the environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
9. Combine environmental and natural resource protection
activities with the response to climate change and environmental security
assurance. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
10. Commend and reward agencies, organizations, family
households and individuals for their active role in environmental protection
activities. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
11. Seek and enter into more international cooperation in the
environmental protection; fulfill the international commitment to the
environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 6. Course of actions that are advised to take to
protect the environment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Communicate, educate and mobilize people to participate in
the environmental protection, keep the environment clean, protect natural
landscapes and biodiversity.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Protect and use natural resources in an appropriate and
cost-efficient manner.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Control, collect, reuse and recycle wastes.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Bring forth the response to climate change; develop and use
green and renewable energy sources; make a reduction in the greenhouse gas
emission and gases causing the ozone layer depletion. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. File an application for registration as eco-friendly
establishments and products; manufacture, trade and consume eco-friendly
products.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Conduct scientific researches, technology transfer and
apply the technology for the disposal and recycling of wastes, and
environment-friendly technologies.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. Invest in establishing plants for the production of devices
and equipment used for the environmental protection; supply environmental
protection services; carry out the environmental auditing; provide green
credits and investments. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. Conserve and develop indigenous genes; produce and import
genetic resources which are of high economic value and environmental benefit.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
9. Erect eco-friendly villages and hamlets at mountainous
areas and minority communities, and residential zones. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
10. Develop organizations and environmental sanitation
services in various forms, which shall be autonomously managed by the
residential community. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
11. Form good life styles and habits towards the environmental
sanitation; eradicate depraved customs that can pose risks to the environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
12. Contribute intellectual, effort and financial contribution
to environmental protection activities; enter into public-private partnership
in the environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 7. Prohibited acts</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Ruin and illegally extract natural resources.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Obtain biotic resources by means of mass-killing equipment,
devices and methods; carry out such production process in wrong seasons and in
breach of legal regulations on the permitted productivity. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Obtain, trade and consume wild plants and animals
identified in the list of preferentially-protected endangered, precious and
scarce species, regulated by the competent authority. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Transport and bury poisons, radioactive substances, wastes
and other hazardous substances in violation of technical process of the
environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Get rid of untreated wastes or sewage to meet the rigorous
standards stipulated in technical regulations on environment; spread toxics,
radioactive substances and other hazardous substances out to the land, water
and air. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Discharge hazardous wastewater, waste substances and
microorganisms and other poisonous agents which can impose risks to human
beings and creatures into water sources.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. Discharge smoke, dirt and gas containing toxic agents or smells
into the air; emit the radiation, discharge the radioactivity and get
substances to be exposed to the ionization, which exceeds the acceptable level
stipulated in the technical regulations on environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. Generate noises and vibrations in excess of the acceptable
level stipulated in the technical regulations on environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
9. Import and transit waste substances from overseas countries
in any form.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
10. Import and transit untested animals, plants, and
microorganisms that are not identified in the list of permitted species.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
11. Manufacture and trade products likely to pose risks to
human beings, creatures and ecology; manufacture and utilize raw materials and
building materials containing toxic agents in excess of the acceptable level
prescribed in the technical regulations on environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
12. Sabotage or infringe upon natural heritage sites and
wildlife sanctuaries. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
13. Wreck structures, equipment and facilities used for
environmental protection activities.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
14. Carry out illegal operations and live in areas defined as
banned areas by the competent authority due to their seriously dangerous
environment for human beings.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
15. Conceal acts of environmental depletion as well as
interfere with the environmental protection and misrepresent the information
that can cause bad effects on the environment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
16. Abuse the power or authority, or overuse powers or lack
responsibilities of the competent entities to infringe upon the regulations on
environmental management. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Chapter II</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<a href="https://www.blogger.com/null" name="OLE_LINK8"></a><b>PLANNING
FOR ENVIRONMENTAL PROTECTION, STRATEGIC ENVIRONMENT ASSESSMENT, ENVIRONMENTAL
IMPACT ASSESSMENT AND ENVIRONMENTAL PROTECTION PLAN</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Section 1. PLANNING FOR ENVIRONMENTAL PROTECTION</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 8. Principle, level and term of the planning for
environmental protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Planning for environmental protection must comply with the
following principles:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">a) Conform to the natural, socio-economic conditions;
the general strategy and planning for the socio-economic development, and
national defense and security maintenance; the national environment protection
strategy with the aim of ensuring the sustainable development; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Ensure the conformity to the planning for land use; keep
basic contents given in the planning for environmental protection consistent; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Ensure the conformity to principles of environmental
protection as prescribed in Article 4 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Planning for environmental protection shall include 02
levels such as the planning for environmental protection at the national and
provincial level.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The planning period of environmental protection is 10 years
with a vision to 20 years later.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 9. Basic contents of the planning for environmental
protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The national-level planning for environmental protection
consists of the basic contents as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Assessment on current environmental status, environmental
management, prediction for trends towards environmental and climate changes;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Environmental zoning;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Biodiversity and forest conservation; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
d) Environmental management of sea, islands and river basins;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
dd) Waste management;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
e) Environmental protection infrastructure; environmental
monitoring system; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
g) Planning maps representing contents prescribed at Points b,
c, d, dd and e of this Clause; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
h) Resources required for the implementation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
i) Implementation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The provincial-level planning for environmental protection
must align with the specific conditions that exist in each locality through a
separate or integrated planning as per the general planning for the
socio-economic development.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Details of this Article shall be regulated by the
Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 10. Responsibility for preparing the planning for
environmental protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The Ministry of Natural Resources and Environment shall
prepare the national-level planning for environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">2. People’s Committees of centrally-governed cities
and provinces (hereinafter referred to as provincial People’s Committee) shall
take charge of formulating processes or preparing the local planning for
environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 11. Consultation on, inspection and approval of the
planning for environmental protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Consultation on the preparation of the planning for
environmental protection is regulated as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) The Ministry of Natural Resources and Environment shall
consult with Ministries, regulatory agencies and provincial People’s Committees
in writing and hold an official consultation with relevant regulatory agencies
and organizations during the preparation of the national-level planning for
environmental protection; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">b) Provincial People’s Committees shall consult with
departments, regulatory agencies and People’s Committees of a district, town or
city (hereinafter referred to as district-level People's Committee) in writing
and hold an official consultation with relevant regulatory agencies and
organizations during the preparation of the provincial-level planning for
environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Inspection and approval of the planning for environmental
protection shall be required as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) The Ministry of Natural Resources and Environment shall
establish a Council for interdisciplinary inspection and prepare the
national-level planning for environmental protection for submission to the
Prime Minister with the intent to seeking the approval for that planning. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">b) Provincial People’s Committee shall inspect and
approve the report on the provincial-level planning for environmental
protection after obtaining written advice from the Ministry of Natural
Resources and Environment. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Details of this Article shall be regulated by the Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 12. Review and modification of the planning for
environmental protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The planning for environmental protection must be
periodically rechecked, revised and assessed in terms of the developmental
process of that planning in order to make any proper adjustment thereto for the
purpose of enabling the planning to conform to the socio-economic development
conditions in each period. Time span for the periodical review of the planning
for environmental protection shall be within a period of 5 years that begins
with the approval date. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Adjustment and revision to the planning for environmental
protection shall be commenced whenever the strategy for socio-economic
development, national defense and security maintenance at national level or
provincial level is adjusted. Such efforts shall be made in accordance with
regulations specified in Articles 8, 9, 10 and 11 enshrined in this Law and
other legal instruments. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Section 2. STRATEGIC ENVIRONMENT ASSESSMENT </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 13. Strategic environment assessment objects</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Strategic environment assessment objects include:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) <a href="https://www.blogger.com/null" name="OLE_LINK9"></a><a href="https://www.blogger.com/null" name="OLE_LINK10"></a>General
strategy and planning for socio-economic development of socio-economic regions,
key economic regions, corridors and belts;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) General planning for socio-economic development of centrally-governed
cities and provinces and special administrative – economic units; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Strategy and planning for development of economic,
processing and exporting, high technology, and industrial zones;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
d) Strategy and planning for extraction and utilization of
natural resources that require an inclusion of 02 or more provinces;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
dd) Strategy, planning and proposal for industrial and
sectoral development at the national, local and provincial level that can
significantly affect the environment; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
e) Adjustment to the strategy, planning and proposal for
specified objects described at Points a, b, c, d and dd of this Clause. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. List of strategic environment assessment objects shall be
regulated by the Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 14. Carrying out the strategic environment
assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The regulatory agencies tasked with the preparation of
strategy, planning and proposal as stipulated in Clause 1 Article 13 of this
Law shall assume their responsibility for preparing or hiring an advisory
organization to prepare the report on strategic environment assessment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The strategic environment assessment must be carried out
simultaneously with the process for preparing the strategy, planning and
proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The final result of the strategic environment assessment
must be checked and incorporated into the strategy, planning and proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. On the basis of carrying out the strategic environment
assessment, the regulatory agencies tasked with the preparation of strategy,
planning and proposal shall assume their responsibility for preparing the
report on strategic environment assessment for submission to the competent
authority for the inspection purpose. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 15. Main subject-matters of the report on strategic
environment assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Necessity and legal grounds for the task of preparing the
strategy, planning and proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Method for carrying out the strategic environment
assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Summary of subject-matters included in the strategy,
planning and proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Natural and socio-economic environment of an area which is
affected by the strategy, planning and proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Assessment on the conformity of the strategy, planning and
proposal to environmental protection viewpoints and objectives.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Assessment and prediction with reference to the positive
and negative trend towards environmental issues to be provided in the case of
implementing the strategy, planning and proposal. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. Assessment and prediction with reference to the trend in
climate change impacts in the course of implementing the strategy, planning and
proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. Consultation to be required in the process of the strategic
environment assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
9. Measures for sustaining the positive trends, controlling
and mitigating negative trends towards environmental issues in the process of
the strategy, planning and proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
10. Issues that need to be further researched in the process
of implementing the strategy, planning, proposal, and recommended solutions.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 16. Verification of the report on strategic
environment assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Responsibility for verifying the report on strategic
environment assessment shall be specified as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) The Ministry of Natural Resources and Environment shall
carry out the verification of the report on strategic environment assessment in
respect of the strategy, planning and proposal decided by the National
Assembly, Government and the Prime Minister; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Ministries and quasi-ministerial agencies shall arrange to
verify the report on strategic environment assessment in respect of the
strategy, planning and proposal within their jurisdiction; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">c) Provincial People’s Committees shall verify the
report on strategic environment assessment in respect of the strategy, planning
and proposal within their authority to grant approval and within the
jurisdiction of People’s Council at the same administrative level.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The verification of the report on strategic environment
assessment must be performed by an inspection council established by the head
or the person who takes over as a leader of the agency in charge of preparing
the report on strategic environment assessment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The agency in charge of verifying the report on strategic
environment assessment shall arrange to inspect and assess the information
given in the report on strategic environment assessment; conduct a poll to
collect opinions from regulatory agencies, organizations and experts involved. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 17. Receiving the verification comments and
reporting the conclusive result of verification of the report on the strategic
environment assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The regulatory agencies in charge of developing the
strategy, planning and proposal shall assume their responsibility for
completing the report on strategic environment assessment and preparing a
written draft of the strategy, planning and proposal on the basis of conducting
proper researches and referring to responses from the inspection council. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The regulatory in charge of verifying the report on
strategic environment assessment shall send a written report on the
verification result to the competent authority to obtain the approval for the
strategy, planning and proposal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The conclusive result of verification of the report on
strategic environment assessment shall serve as the ground for the approval of
strategy, planning and proposal granted by the competent authority.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="mso-ansi-language: FR;">Section 3.
ENVIRONMENTAL IMPACT ASSESSMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 18. </span>Environmental
impact assessment objects</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Environmental impact assessment objects consist of:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Projects subject to the decision on investment intentions
made by the National Assembly, Government and the Prime Minister;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Projects that use land parcels situated in wildlife
sanctuaries, national parks, historical – cultural monuments, world heritage
sites, biosphere reserves, scenic beauty areas that have been ranked; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Projects that can cause bad effects on the environment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. List of projects mentioned at Points b and c Clause 1 of
this Article shall be regulated by the Government. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 19. Carrying out the environment impact assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Owners of projects regulated in Clause 1 Article 18 of this
Law shall carry out, on his own, or hire an advisory organization to carry out
the environmental impact assessment and take statutory responsibility for the
conclusive result after carrying out such assessment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The environment impact assessment must be performed in the
preparatory stage of the project. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The conclusive result yielded after carrying out the
environment impact assessment shall be expressed in the form of the report on
environmental impact assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Expenses incurred from the formulation and inspection of
the report on environmental impact assessment, and included in total investment
budget shall be covered by the project owner. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 20. Remaking the report on the environment impact
assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Project owners must repeat the report on the environment
impact assessment when:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) The project is not executed within a period of 24 months as
from the date on which the decision on approving the report on environmental
impact assessment is made;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Project location has been changed as against the approved
plan specified in the report on environmental impact assessment;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) An increase in the size, capacity and technological changes
can cause adverse impacts on the environment in comparison with the approved
alternatives identified in the report on environmental impact assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Details of Point c Clause 1 in this Article shall be
regulated by the Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 21. Consultation to be required in the process of
the strategic environment assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The consultation to be required in the process of
environmental impact assessment is aimed at completing the report on
environmental impact assessment, helps minimize the bad impacts on the
environment and human beings and ensure the sustainable development of the
project. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Project owners are obliged to consult with regulatory
agencies, organizations and communities that are directly affected by the
project. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Projects that do not require the consultation include: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Those in conformity with the planning for concentrated
manufacturing, trading and service provision areas under the approval of the
report on environmental impact assessment at the infrastructural construction
stage for the project; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Those specified in the list of state secret projects.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 22. Main subject-matters of the report on
environmental impact assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Origin of the project, project owners, and the competent
authority's approval of the project; method of the environmental impact
assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Evaluation of technological choice, work items and any
activity relating to the project which can cause bad effects on the
environment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Assessment of current status of natural and socio-economic
environment carried out at areas where the project is located, adjacent areas
and demonstration of the suitability of the selected project site. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Assessment and forecast of waste sources, and the impact of
the project on the environment and community health.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Assessment, forecast and determination of measures for
managing the risks of the project posed to the environment and community
health.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Waste disposal measures.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. Measures for minimizing the impact of the project on the
environment and community health.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. Consultation result.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
9. Environmental management and supervision programs.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
10. Budget estimate for the construction of environmental
protection facilities and measures to be taken to minimize the environmental
impact. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
11. Alternatives to the application of measures for the
environment protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 23. Authority to verify the report on environmental
impact assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The Ministry of Natural Resources and Environment shall
arrange to verify the report on environmental impact assessment in respect of
the following projects:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Projects subject to the decision on investment intentions
made by the National Assembly, Government and the Prime Minister;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Interdisciplinary or inter-provincial projects stipulated
at Points b and c Clause 1 Article 18 in this Law, exclusive of <a href="https://www.blogger.com/null" name="OLE_LINK11"></a><a href="https://www.blogger.com/null" name="OLE_LINK12"></a>those classified as the secret
projects in the field of national defense and security; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Projects verified by the Government’s authorized entities.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Ministries and quasi-ministerial agencies shall inspect the
report on environmental impact assessment in respect of projects that shall be
permitted under their decision and approval, but are not specified in
regulations mentioned at Points b and c Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The Ministry of National Defense and the Ministry of Public
Security shall arrange to verify the report on environmental impact assessment
in respect of projects that shall be permitted under their decision and
approval, and those classified as the secret projects in the field of national
defense and security.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">4. Provincial People’s Committees shall arrange to
verify the report on environmental impact assessment in respect of investment
projects within their territories that are not regulated at Clause 1, 2 and 3
of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 24. Verification of the report on environmental
impact assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The Head or the person who takes over as a leader of the
agency in charge of the verification task shall arrange to carry out the
verification of the report on environmental impact assessment by means of
seeking the permission from the inspection council or obtaining advisory
opinions from relevant agencies and organizations, and concurrently bear legal
responsibility for their verification result.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Members of the inspection council and entities that are
requested to contribute their advisory opinions shall be legally responsible
for such of their opinions. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">3. When necessary, the agency in charge of
verification shall arrange to conduct a poll to obtain the critical opinions
from other institutions, organizations and experts in relation to the
verification of the report on environmental impact assessment. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Within a verification period, where any adjustment or
supplementation is required, the inspection agency is responsible to send a
written notification thereof to the project owner.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 25. Approval of the report on the environmental
impact assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Within a period of 20 days which begins with the date when
the report on environmental impact assessment is received after being adjusted
at the request of the verification agency, the head or the person who takes
over as the leader of the inspection agency shall be responsible to approve the
report on environmental impact assessment; if the report is rejected, the
project owner must be notified in writing in which the reasons for such
rejection must be clearly explained.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Decision on verifying the report on environmental impact
assessment shall serve as the ground for the competent authority's following
tasks:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Decision on the intention to invest in the projects
specified in Article 18 of this Law must be granted if the project is required
to obtain such decision in accordance with laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Issuing and revising the prospecting permit, mineral
extraction permit in respect of the mineral exploration and extraction
projects;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Approving the plan for prospecting or exploration, and the
plan for mine development in respect of petroleum exploration and extraction;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
d) Issue and revising the construction permit in respect of
the projects on the development of works or structures that are required to
obtain the construction permit before commencement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
dd) Issuing the investment certificate with reference to
projects that are not regulated at Points a, b, c and d in this Clause. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 26. Responsibility assumed by the project owner
after being granted the approval of their report on the environmental impact
assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Comply with the requests specified in the approval of their
report on environmental impact assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Where any change in the project size, capacity and
technology applied in the project execution is blamed for the bad impact on the
environment in comparison with the alternatives given in the approved report on
environmental impact assessment, but is not too serious to make another report
as stipulated at Point c Clause 1 Article 20 pf this Law, the project owner
must send their explanation to the agency who grants the approval of the report
on environmental impact assessment, and the project shall be commenced only
after obtaining the permission from such agency. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 27. Responsibility assumed by the project owner
before bringing the project into operation.</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Apply measures for the environmental protection under the
decision on the approval of their report on environmental impact assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Notify the agency who grants the approval of the report on
environmental impact assessment of the developmental process of environmental
protection works functioning as an ancillary part of major projects that can
cause bad impacts on the environment in accordance with the Governmental
regulations. These projects will be commenced only after the agency in charge
of the approval of the report on environmental impact assessment has inspected
and certified the completion of environmental protection works.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 28. Responsibility of the agency in charge of
approving the report on the environmental impact assessment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Bear the statutory responsibility for their conclusive
result and decision on the approval of the report on environmental impact
assessment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Within a period of 15 days as from the date on which the
project owner’s report on the completion of environmental protection works
under the regulations specified in Clause 2 Article 27 of this Law, the agency
in charge of approving the report on environmental impact assessment must
examine and issue the certificate of completion of environmental protection
works. Where an analysis of complicated environmental criteria is required, the
time span for the issuance of the certificate of completion of environmental
protection works can be extended for less than 30 days. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="mso-ansi-language: FR;">Section 4.
ENVIRONMENTAL PROTECTION PLAN</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 29. </span>Objects
that require the formulation of environmental protection plan</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Investment projects that are not identified as objects that
require the environmental impact assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Alternatives for the production, trading and services that
are not identified as objects that require the formulation of investment
projects in accordance with the law on investment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Details of this Article shall be regulated by the
Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 30. Subject-matters of the environmental protection
plan</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Project site.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Type, technology and scale of production, trading and
service.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Required raw materials and fuels. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Forecast of wastes and any other substances affecting the
environment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Measures for disposing of wastes and mitigating the bad environmental
impact.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Measures to be applied for the environment protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 31. Time of registration and certification of the
environmental protection plan</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
Owners of projects, alternatives for production, trading and
service provision as regulated in Article 29 of this Law must prepare the
environmental protection plan for submission to competent authorities,
according to regulations specified in Article 32 of this Law, for the purpose
of consideration and certification before the project is commenced and
alternatives for production, trading and service provision are put into
operation. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 32. Responsibility for confirmation of the
environmental protection plan</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The environment protection agency affiliated to provincial
People’s Committees must certify the environmental protection plan in respect
of the following projects:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Those that shall be executed in more than 02 districts;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Those that shall be executed on polluted marine zones with
waste substances to be shipped for the purpose of inland treatment in a
province;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Those that are designed at a large scale and can cause bad
impacts on the environment of a province in accordance with the Minister of
Natural Resources and Environment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">2. District-level People’s Committee shall certify the
environmental protection plan of projects and alternatives for production,
trading and service provision within the vicinity of a specified district,
except for those regulated in Clause 1 of this Article; district-level People’s
Committee is entitled to authorize People’s Committee of a commune, ward or
town (hereinafter referred to as communal People’s Committee) to certify the
environmental protection plan for projects, alternatives for production,
trading and service provision managed by family households within the territory
of a specific commune.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Within a period of 10 days as from the receipt of the
environmental protection plan, competent authorities stipulated in Clause 1 and
2 of this Article must certify the registration of the environmental protection
plan; where the certification of registration of the environmental protection
plan is refused, the competent authority must send a written notification in
which the reasons for this refusal must be clearly stated.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 33. Responsibility assumed by the project owner and
owner of manufacturing or business establishment upon completion of
certification of the environmental protection plan</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Measures to be applied for the environment protection
according to the approved plan for environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Where an environmental emergency occurs, all operations
must be suspended, take remedial measures and promptly notify the communal or
People’s Committee of a commune or district where the project is executed, or
the environmental protection agency affiliated to the provincial People’s
Committee as well as relevant competent agencies. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">3. Cooperate with and provide all required information
for governmental bodies in charge of State management of the environmental
protection, which serve the purpose of examination and inspection. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Prepare another plan and repeat the registration of the
plan for environmental protection for investment projects, alternatives for
production, trading and service provision in the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Relocation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Failure to put the approved plan for environmental
protection into operation within a period of 24 months as from the date on
which the approval is granted. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">5. Where projects and alternatives for production,
trading and service provision have been changed in respect of their size and
characteristics so significantly that another report on the environmental
impact assessment must be in place, owners of such </span>manufacturing or
business establishments<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;"> must prepare the report on environmental impact
assessment for submission to the competent authority for the purpose of
verification and approval. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 34. Responsibility of the agency in charge of
certifying the environmental protection plan</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Examine the application of measures for the environment
protection according to the approved environmental protection plan. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Receive and deal with environmental protection
recommendations of project owners and owners of manufacturing or business
establishments, individuals participating in the project and alternatives for
production, trading and service provision. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Cooperate with project owners and owners of manufacturing
or business establishments, and any relevant entity in settling environmental
emergencies that take place during the implementation of projects and
alternatives for production, trading and service provision. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Chapter III</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b>ENVIRONMENTAL
PROTECTION CONCERNS DURING THE EXTRACTION AND UTILIZATION OF NATURAL RESOURCES </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 35. Environmental protection concerns during the
inspection, assessment and preparation of the planning for utilization of
natural resources and biodiversity</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The current status, recyclability and economic value of
natural resources and biodiversity must be investigated and evaluated to serve
as a basis for the preparation of the plan for proper utilization; define the
limit on permitted extraction levels, severance tax rates, environmental
protection fees, environmental remediation deposits, biodiversity reimbursable
costs, environmental damages and other measures for the environmental
protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The inspection, assessment and preparation of the planning
for utilization of natural resources must be performed in accordance with laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 36. Protection and sustainable development of
forest resources</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
All activities relating to production, trading and service
provision as well as others that cause impacts on land, water, air resources
and forest-related biodiversity must comply with regulations set out in this
Law and the law on biodiversity, protection and development of forests, and
other relevant laws. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 37. Environmental protection concerns during the
basic survey, exploration, extraction and utilization of natural resources</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The basic survey, exploration, extraction and utilization
of natural resources must comply with the planning approved by competent
regulatory agencies. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. A permit for exploration, extraction and utilization of
natural resources must enclose the information about environmental protection
in accordance with laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. In course of basic survey, exploration, extraction and
utilization of natural resources, interested organizations and individuals bear
responsibility for fulfilling the requirements for environmental protection;
must carry out the environmental remediation in accordance with this Law and
other relevant laws. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 38. Environmental protection concerns during the
exploration, extraction and processing of minerals</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. In course of prospecting, extraction and processing of
minerals, interested organizations or individuals must find preventive measures
and responses to environmental emergencies and meet requirements for
environmental protection, rehabilitation and remediation as follows: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Collect and dispose of wastewater in accordance with laws;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Collect and dispose of solid wastes in accordance with the
regulations on solid waste management; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Take measures to prevent and control the spread of
hazardous waste dusts and emissions that can pose threats to the surroundings; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
d) Draw up a plan for environmental rehabilitation and remediation
for all processes of exploration, extraction and processing of minerals, and
take ongoing action to rehabilitate and restore the environment in course of
exploration, extraction and processing of minerals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
dd) Provide environmental remediation deposits in accordance
with laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Minerals with hazardous properties must be handled and
shipped by dedicated transports and properly covered to prevent being spread
out to the environment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Employment of machinery and equipment that can cause
harmful impacts on the environment, hazardous chemicals in the mineral
exploration and extraction is subject to the examination and inspection carried
out by the agency in charge of State management of environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Prospecting, extraction, shipping and processing of
petroleum and minerals that contain radioactive, toxic and explosive agents
must conform to regulations set out in this Law and the law on chemical safety,
radiation safety and nuclear safety.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. The Ministry of Natural Resources and Environment shall
direct and cooperate with the Ministry of Industry and Trade, other relevant
Ministries, quasi-ministerial organs, Governmental bodies and provincial
People’s Committees in jointly providing guidance on the statistical report on
waste discharges, assessment of environmental contamination level of mineral
extraction and processing sites; examine and inspect the compliance with laws
on the environmental protection thereof. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<a href="https://www.blogger.com/null" name="chuong_4"><b>Chapter IV </b></a></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b>RESPONSE TO CLIMATE
CHANGE</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 39. General provisions on the response to climate
change</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. All activities relating to the environmental protection
must be harmoniously connected with the response to climate change. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">2. Organizations or individuals shall be responsible
to fulfill requirements for the environmental protection and response to
climate change during their production, trading and service provision as
stipulated in this Law and other relevant laws. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Ministries, quasi-ministerial organs and People’s
Committees at all administrative levels shall design and develop the action
plan for the environmental protection and response to climate change within
their area of competence. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. The Ministry of Natural Resources and Environment shall
assist the Government in designing, implementing and providing guidelines for
the responses to climate change. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 40. Integration of main contents of responses to
climate change with the strategy, planning and proposal for socio-economic
development</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Main contents of response to climate change must be
included in the strategy, planning, proposal for socio-economic development as
well as planning for industrial and sectoral development, which is applicable
to objects required to make a report on strategic environment assessment as
prescribed in Article 13 of this Law. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The integration of main contents of responses to climate
change into the strategy, planning and proposal for socio-economic development
as well as planning for industrial and sectoral development must rely on the
assessment of correlation of activities described in the strategy, planning and
proposal with the environment, climate change, and a range of measures to be
taken for the environmental protection and response to climate change.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 41. Management of greenhouse gas emissions</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Management of greenhouse gas emissions shall be described
as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Setting the national regulations on the inventorying of
greenhouse gases; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Taking action to reduce the harmful impact of greenhouse
gases in conformity with socio-economic conditions; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
c) Managing the forest resources in a sustainable manner,
conserving and increasing forest carbon stock, protecting and fostering
ecosystems; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
d) Examining and inspecting the compliance with regulations on
inventorying and reducing greenhouse gas emissions;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
dd) Creating and developing carbon credit markets in the
country, and participating in carbon credit markets in the globe; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">e) Entering into the international cooperation in an
effort to reduce greenhouse gases. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The Ministry of Natural Resources and Environment shall
direct and cooperate with relevant Ministries and industries in carrying out
the inventorying of greenhouse gases, compile a national report on the
management of greenhouse gas emission which meet the rigorous standards set out
in the international agreements to which the Socialist Republic of Vietnam is a
signatory. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 42. Management of ozone-depleting substances</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Prioritize the introduction and implementation of policies
on and plans for management, mitigation and elimination of ozone-depleting
substances.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Prohibit the production, importation, temporary importation
and re-exportation as well as consumption of ozone-depleting substances in
uniformity with the regulations set out in the international agreements to
which the Socialist Republic of Vietnam is a signatory. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 43. Renewable energy development </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Renewable energy refers to energy that comes from resources
such as water, wind, sunlight, geothermal heat, tides, waves, biological fuels
and other resources that can generate renewable energy.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Promote the production, importation and employment of
renewable energy-driven machinery, equipment and means of transport. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 44. Eco-friendly production and consumption</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Agencies, organizations, family households or individuals
shall be responsible to manufacture and consume eco-friendly products and
services.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The Head of state budget-funded institutions shall bear
their responsibility for preferring eco-friendly products and services that
have been recognized as ecolabels under legal regulations.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The Ministry of Natural Resources and Environment shall
direct and cooperate with communications agencies in performing the
advertisement and promotion activities for such eco-friendly products and
services. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 45. Waste-to-energy process</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Owner of manufacturing or business establishments must be
responsible for reducing, reusing and recycling wastes, and generating the
energy from wastes. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The Government shall provide preferential policies on the
mitigation, reuse and recycling of wastes, and generation of the energy from
wastes. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 46. Rights and responsibilities of the human
community for the response to climate change</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Human community shall be vested with the right to provide
and request the provision of information about climate change issues, exclusive
of information specified in the list of state secret information. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Human community shall be responsible for participating in
activities relating to the response to climate change.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The regulatory agency in charge of climate change issues
shall bear responsibility for providing information and create events to raise
people's awareness of climate change as well as provide better supports to
human communities to get involved in activities relating to the response to
climate change. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 47. Development and application of technological
and scientific advances for the response to climate change</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. All activities relating to the study, transfer and
application of technological and scientific advances for the response to
climate change shall be given priority, including:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
a) Developing a single scientific discipline or a combination
of scientific disciplines of the management, assessment, supervision and
prediction of impacts caused by climate change on the socio-economic growth,
environmental issues and community health; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
b) Conduct basic and applied scientific investigation and
research; develop and transfer technological advances in reducing greenhouse
gases and coping with climate change; enhance the competitiveness of the
economy, key manufacturing industries; promote the development of low carbon
economy and green growth. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Agencies, organizations and manufacturing or business
establishment shall be responsible for conducting or engaging in scientific and
technological researches, transfer and application with the aim of responding
to the climate change.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 48. International cooperation in the response to
climate change</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The State shall introduce policies on international
cooperation in attracting more investments, financial aids, develop and
transfer technologies, and enhance its competence in taking measures to respond
to the climate change with the aim of building a green economy in the future. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The Government shall regulate the roadmap and modality for
their participation in reducing global greenhouse gases in conformity with
socio-economic conditions and commitments made in the international agreements
to which the Socialist Republic of Vietnam is a signatory.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Chapter V</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b>PROTECTION OF MARINE
AND ISLAND ENVIRONMENT</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 49. General provisions on the protection of marine
and island environment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Strategy, planning and proposal for the socio-economic
development, national defense and security relating to sea and islands must
include environmental protection and response to climate change. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Waste sources discharged from mainland, islands and marine
activities must be controlled, prevented, mitigated and disposed in accordance
with laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Prevention and response to environmental emergencies that
take place on the sea and islands require the close cooperation between
regulatory bodies, rescue teams and other relevant entities. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">4. Organizations or individuals operating on the sea
and islands must take the initiative in responding to environmental emergencies
and bear their responsibility for working with regulatory bodies and other
interested entities to respond to environmental emergencies that occur on the
sea and islands. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Strategy, planning and proposal for the extraction of
natural resources from marine zones, islands, wildlife sanctuaries, mangrove
forest, natural and island heritage sites must align with the strategy and
planning for environmental protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 50. Controlling and processing of marine and island
environment pollution</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Waste substances discharged from the mainland to the seas
and derived from the sea and islands must be statistically reported, assessed
and subject to any measure to be taken to prevent, reduce and dispose them to
achieve accepted standards set out in the technical regulations on environment.
</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Oil, fat, drilling fluids, ballast water, chemicals and
other hazardous substances after being used for activities on the sea and
islands must be collected, stored, transported and disposed in accordance with
regulations on waste management. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Dumping and discharge of wastes on the marine zones and
islands must be based on the specific features and attributes of wastes and
must be permitted by the competent regulatory agencies. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">4. Preventive and remedial measures against marine and
island environmental pollution must comply with International Agreements on sea
and islands to which the Socialist Republic of Vietnam is a signatory.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 51. Prevention of and response to marine and island
environmental emergencies</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">1. Organizations or individuals whose activities on
the sea and islands can pose a threat to causing environmental emergencies must
set up plan and prepare resources to prevent and respond to environmental
emergencies as well as send a report to regulatory agencies. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Ministries, quasi-ministerial agencies, Governmental organs
and provincial People’s Committees within their powers and jurisdiction must be
responsible for promptly alerting and notifying any marine environmental
emergency as well as take responsive and remedial measures.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Chapter VI</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b>ENVIRONMENTAL
PROTECTION FOR WATER, LAND AND AIR</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Section 1. ENVIRONMENTAL PROTECTION FOR RIVER WATER</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 52. General provisions on the environmental
protection for river water</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The environmental protection for river water is one of
basic requirements set out in the planning and proposal for extraction and
utilization of river water.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Waste discharges drained out to the river basin must be
managed to meet the accepted standards of river’s maximal load.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The quality of river water and sediments must be monitored
and assessed.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. The environmental protection for the river basin must be
closely connected with the biodiversity conservation, river water extraction
and utilization. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Owners of manufacturing or business establishments, family
households and individuals must be responsible for reducing and disposing of
waste substances before being discharged to the river basin as stipulated by
laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 53. Processes for monitoring and controlling the
river-water environmental pollution</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Make a statistical report, assess, mitigate and dispose of
wastes discharged to the river basin.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Carry out the periodical monitoring and assessment of the
quality of river water and sediments.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Investigate and assess the river’s maximal load; publicize
river sections or rivers that are no longer capable of loading waste
substances; determine the limited amount of wastes discharged to the river.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Control pollution conditions and improve the environmental
condition for contaminated river sections or rivers. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Conduct the trans-border monitoring and assessment of the
environmental quality of river water and sediments, and share necessary
information on the basis of complying with international laws and practices.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Develop and become involved in the initiative for the river
environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. Disclose the information about river water and sediment
environment to the organization specializing in the management, extraction and
utilization of river water.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 54. Responsibility of provincial People’s
Committees for the environmental protection for water derived from provincial
rivers </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Disclose the information about waste discharges into
rivers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Direct and arrange activities to prevent and control waste
discharges drained to the river.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Conduct the assessment of the river’s maximal load;
determine the limited amount of wastes discharged to the river; publicize river
sections or rivers that are no longer capable of loading waste substances.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Carry out the assessment of loss incurred by the
river-water environmental pollution and the control of such pollution
conditions.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Direct the formulation and development of the initiative
for the river environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 55. Responsibility of the Ministry of Natural
Resources and Environment for the river-water environmental protection </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Assess the quality of river water and sediments at
inter-provincial and trans-border rivers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Investigate and assess the river’s maximal load, determine
the limited amount of waste discharges which corresponds to the objective of
using water and making the related information known to the public. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Issue and provide guidance for the implementation of
technical regulations on river-water and sediment environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Issue and provide guidance for the assessment of the
river’s maximal load and quota of sewage discharged to the inter-provincial
rivers, control the pollution condition and improve the environmental health
for contaminated river and river sections. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Arrange and direct activities that should be performed for
the purpose of the environmental protection for inter-provincial river water.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
6. Conduct the assessment of the polluting waste discharges,
damaging levels and take measures to control the pollution condition for
inter-provincial rivers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
7. Make a final report on the information about the quality of
river water and sediments and send an annual report on this matter to the Prime
Minister.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
8. Prepare and submit the initiative for the water environmental
protection for inter-provincial rivers to the Prime Minister to seek an
approval.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Section 2. ENVIRONMENTAL PROTECTION FOR OTHER SOURCES OF
WATER</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Section 56. Environmental protection for <a href="https://www.blogger.com/null" name="OLE_LINK13"></a><a href="https://www.blogger.com/null" name="OLE_LINK14"></a>lake, pond, canal and ditch
water</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The reserve and quality of lake, pond, canal and ditch
water sources must be investigated, assessed and protected for the purpose of
water moderation. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. <a href="https://www.blogger.com/null" name="OLE_LINK15"></a><a href="https://www.blogger.com/null" name="OLE_LINK16"></a>Lake,
pond, canal and ditch located in the urban and residential area must be
renovated and protected to meet the requirements set out in the planning.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Organizations or individuals do not allow to encroach upon
and illegally erect houses and structures on the water surface or near lake,
pond, canal and ditch; restrict the sand-filling of lake and pond in the urban
and residential area. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">4. Provincial People’s Committees take responsibility
for investigating and assessing the reserve and quality of water as well as set
up plans for protection and moderation of water flows on lake, pond, canal and
ditch; formulate and develop the plan for renovation or relocation of
residential zones, clusters and structures built on the lake, pond, canal and
ditch that can cause environmental pollution and block the water current as
well as degrade the wetland environment and ruin urban landscapes. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 57. Environmental protection for water reservoirs
or lakes for the purpose of irrigation and hydropower</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The construction, management and operation of water
reservoirs or lakes for the purpose of irrigation and hydropower must meet the
requirement for the environmental protection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Do not encroach upon the land area and dump solid wastes,
lands and stones out to lakes; drain wastewater that has not been treated
properly as required by the technical regulations on environment into the lake.
</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. The agency in charge of water reservoirs or lakes for the
purpose of irrigation and hydropower shall be responsible to conduct the
tri-monthly environmental monitoring for lake water.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 58. Environmental protection for underground water</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Only allow to use permitted chemical in the approved list
released by the competent regulatory agency in course of prospecting and
extraction of underground water.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Take preventive measures against the pollution of
underground water through prospecting and extraction wells. Underground water
facilities must be responsible for environmental remediation at prospecting and
extraction sites. Abandoned exploration and extraction drill holes must be
refilled in compliance with proper technical process.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Production, trading and service provision facilities that
employ harmful chemicals and radioactive substances must apply preventive
measures against leakage and spread out to the underground water.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Chemical sheds, treatment facilities and landfills of
hazardous wastes must be developed to ensure technical safety, and apply
necessary measures to barricade harmful chemicals absorbed into the underground
water in accordance with legal regulations. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Organizations or individuals who contaminate the
underground water must assume their responsibility for dealing with the
underground water pollution.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Section 3. Protection of land environment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 59. General provisions on the environmental
protection for land</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. The environmental protection is one of fundamental requirements
for the management of land resource.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Sketch out the planning, proposal, project and action plan
for the land utilization must consider the impact on land environment and
introduce measures to protect the land environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Organization, family household and individual who is vested
with the land ownership is obliged to perform the land environmental
protection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Organization, family household and individual who pollutes
the land environment shall be liable to carry out the treatment, renovation and
remediation of land environment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 60. Management of land environmental quality</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Land environmental quality must be investigated, assessed,
classified and managed as well as disclose relevant information to
organizations and individuals involved. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Wastes discharged into the land environment are not allowed
to exceed the land’s maximal load.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Land areas faced with the degradation must be confined to
being expanded, tracked and monitored.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Degraded land areas must be rehabilitated and restored.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. The regulatory agency in charge of the environmental
protection must be responsible for investigating, assessing and disclosing
relevant information about the land environmental quality. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 61. Controlling of land environmental pollution</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Elements that can pose a risk of polluting the land
environment must be defined, statistically reported, assessed and controlled.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The regulatory agencies in charge of the environmental
protection shall be responsible for taking necessary measures to control the
land pollution.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Manufacturing or business establishments shall be
responsible for applying measures to control the environmental pollution
thereat.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Land areas containing soil and mud exposed to the dioxin
agent which is derived from the herbicide used in the war time, remains of
plant pesticides and other hazardous substances must be investigated, assessed,
restricted and disposed in order to meet the required standards set out in the
environmental protection regulations. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Details of this Article shall be regulated by the
Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Section 4. PROTECTION OF AIR ENVIRONMENT</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 62. General provisions on the aerial environment
protection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. All waste gases discharged into the aerial environment must
be assessed and controlled.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. Organizations or individuals involving in the harmful gas
emission that causes bad effects on the environment during their production,
trading and service provision activities must be responsible for reducing and
disposing of such waste gases in order to meet the accepted standards for
aerial environment as stipulated by laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 63. Management of aerial environment quality</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
The regulatory agency in charge of the environmental
protection shall take their responsibility for monitoring and assessing the
quality of aerial environment as well as disclose relevant information hereof;
where the air pollution is detected, a prompt alert and solution must be in
place.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b>Article 64. Controlling of aerial environment pollution</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
1. Waste gas emission source must be determined in respect of
amount, properties and features of these emissions.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
2. The examination and approval of projects and operations
that emit waste gases must depend on the aerial environment’s maximal load and
ensure none of threats to human and environmental health. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
3. Manufacturing or business establishments that are likely to
emit a large amount of industrial waste gases must register polluting sources,
measure, statistically report, inventory and set up database relating to the
amount, characteristics and properties of waste emissions.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
4. Manufacturing or business establishments that are own the
large source of industrial emissions must install the automatic and non-stop
waste-gas monitoring equipment and must be licensed by the relevant competent authority.
</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
5. Details of this Article shall be regulated by the
Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ENVIRONMENTAL PROTECTION IN MANUFACTURING, TRADING, AND
SERVICE PROVISION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 65. Environmental
protection in economic zones</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every economic zone must have
infrastructure works serving environmental protection as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Every management board of
economic zones must have a unit specialized in environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The management boards of economic
zones shall cooperate with local regulatory bodies in organizing environmental
protection and shall report the environmental protection tasks in economic
zones as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The Minister of Natural Resources
and Environment shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 66. Environmental
protection in industrial parks, export-processing zones, and hi-tech zones </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Management boards of industrial
parks, export-processing zones, and hi-tech zones shall cooperate with local
regulatory bodies in inspecting environmental protection tasks and report the environmental
protection tasks in their industrial parks, export-processing zones, and
hi-tech zones as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Management boards of industrial
parks, export-processing zones, and hi-tech zones must have units specialized
in environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Investors in industrial parks,
export-processing zones, and hi-tech zones must satisfy the requirements below:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The zoning and operations must be
suitable for environmental protection tasks;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The concentrated wastewater
collection and treatment system are conformable with environmental regulations;
there is an automatic and continuous wastewater monitoring system as well as
wastewater flow rate meters.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Appropriate units are assigned to
take charge of environmental protection tasks.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The Minister of Natural Resources
and Environment shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 67. Environmental
protection in industrial complexes and concentrated business zones</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Investors in industrial complexes
and concentrated business zones must perform the following environmental
protection tasks:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Formulate an environmental
protection plan;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Invest in a wastewater collection
and treatment system that meet environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Carry out environmental
monitoring as prescribed by law; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Assign employees in charge of
environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Management boards of concentrated
business zones shall perform the environmental protection tasks below:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Formulate an environmental
protection plan;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Invest in a wastewater and solid
waste collection and treatment system that meet environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Assign employees in charge of
environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. The People’s Committees of districts are obliged
to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Inspect the formulation and
implementation of environmental protection plans in industrial complexes and
concentrated business zones;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Submit reports on environmental
protection in industrial complexes and concentrated business zones to competent
authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The Minister of Natural Resources
and Environment shall elaborate this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 68. Environmental
protection in manufacturing and business establishments </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Manufacturing and business
establishments are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Collect and treat wastewater in
accordance with environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Collect, classify, store, treat,
and discharge solid waste in accordance with law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Minimize, collect, treat dust and
exhaust gases in accordance with law; ensure no leakage and discharge of
noxious gases into the environment; limit noise, vibration, light and heat
emission that negatively affects the surrounding environment and employees;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Provide sufficient resources and
equipment for prevention and response to environmental emergencies;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Formulate and implement
environmental protection plans;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Manufacturing establishments or
warehouses must ensure that there are no negative impacts on residential areas
if they:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Have inflammable and/or explosive
substances;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Have radioactive substances or
strongly radiating substances;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Have substances that are harmful
to humans and animals;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Emit dust, smell, noise that
negatively affect human health;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Cause pollution to water
sources.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Manufacturing and business
establishments that produce a large a mount of waste that is likely to
seriously affect the environment must specialized units or employees
specialized in environmental protection; the environment management systems of
which must be certified as prescribed by the government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Owners of manufacturing and
business establishments are responsible for fulfilling the environmental
protection requirements in Clauses 1, 2, and 3 of this Article and relevant
regulations of law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 69. Environmental
protection in agricultural production</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every entity that produces,
imports, sells, and/or uses pesticides and veterinary medicines must comply
with environmental protection regulations in Clause 1 and Clause 2 Article 78
of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Expired fertilizers, products for
breeding environment remediation; containers of fertilizers, pesticides and
veterinary medicine must be treated after use in accordance with waste
management regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Every concentrated breeding zone
must have an environmental protection plan and:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Ensure environmental hygienic of
the residential areas;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Collect, treat wastewater and
solid wastes in accordance with waste management regulations;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Periodically clean the farms,
pens to prevent, and response to epidemics;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Deal with dead animals in
accordance with regulations on hazardous waste management and preventive
medicine.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article
70. Environmental protection in trade villages</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every trade villages are obliged
to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Have an environmental protection
plan;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Have infrastructure works for
collecting, classifying, storing, treating, and discharging wastes in
accordance with environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Has an autonomous unit in charge
of environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Manufacturing establishments
involved in the trades encouraged by the government in trade villages are
obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Formulate and implement
environmental protection plans as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Take measures to minimize noise,
vibration, light, dust, heat, exhaust gases, wastewater; tackle pollution on
the spot; collect, classify, store, and treat solid wastes as prescribed by
law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Manufacturing establishments
other than those mentioned in Clause 2 of this Article are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Comply with regulations in Clause
1 Article 68 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Comply with the plans for
relocation or trade conversion made by competent authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The People’s Committees of
communes that have trade villages are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Formulate and implement
environmental protection plans in local trade villages;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Provide instructions on operation
of autonomous units in charge of environmental protection in trade villages;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Submit annual reports on
environmental protection in trade villages to the People’s Committee of the
district.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. The People’s Committees of
districts that have trade villages are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Direct and inspect environmental
protection in local trade villages;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Submit annual reports on
environmental protection in trade villages to the People’s Committee of the
province.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. The People’s Committees of
provinces that have trade villages are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Attach environmental protection
to development and renovation of trade villages; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Provide funding for environmental
protection in trade villages;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Direct and organize assessment of
pollution levels and deal with environmental pollution in local trade villages;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Direct the development of
wastewater collection and treatment systems; gathering sites for conventional
solid wastes and hazardous wastes produced by trade villages.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Make planning for trade villages
complexes; move establishments causing serious environmental pollution from
residential areas.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. The government shall elaborate
this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 71. Environmental
protection in aquaculture</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every entity that produces,
imports, and/or sells aquacultural medicines or chemicals must comply with
environmental protection regulations and relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Do not use aquacultural medicines
or chemicals that are expired or not on the list of permissible substances in
aquaculture.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Expired aquaculture medicines and
chemicals; used containers of aquaculture medicines and chemicals, mud and feed
that deposit while cleaning must be collected and treated in accordance with
waste management regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Concentrated aquaculture zones
must be conformable with planning and satisfy the following requirements:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Wastes are collected and treated
in accordance with law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The environment is remedied after
aquaculture is terminated;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Environmental hygiene condition
and prevention of aquacultural epidemics are ensured; no harmful chemicals or
deposits are used.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. The concentrated aquaculture zone
is not built on an alluvial ground that is forming an estuary.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Mangrove forests are not
destroyed to serve aquaculture.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 72. Environmental
protection in hospitals and medical facilities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Hospitals and medical facilities
are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Collect and treat medical
wastewater in accordance with environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Classify solid biomedical waste
at source; collect, transport, store, and treat medical solid waste in
accordance with environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) There are plans and equipment for
prevention and response to environmental emergencies;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Biomedical wastes must be
preliminarily treated to eliminate pathogens that are likely to spread before
wastes are stored, treated, or destroyed at a gathering site.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Exhaust gases are treated in
accordance with environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Radiation facilities and medical
equipment using radioactive substances must comply with regulations of law on
radiation safety and nuclear safety.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Investors in hospitals and
medical facilities shall provide sufficient funding to build sanitary works,
waste collection, storage, and treatment systems that satisfy environmental
protection requirements.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Heads of hospitals and medical
facilities are responsible for fulfilling the environmental protection
requirements in Clauses 1, 2, and 3 of this Article and relevant regulations of
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 73. Environmental
protection in construction</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Construction planning must comply
with regulations on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Waste treatment works must be
included in the construction design and budget of the construction of
manufacturing and business establishments that produce wastes negatively impact
the environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Construction must satisfy the
following environmental protection requirements:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Measures are taken to ensure that
the construction sites in residential areas do not produce dust, heat, noise,
vibration, and light beyond environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Building materials are
transported with suitable vehicles that ensure no leakage or environmental
pollution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Solid wastes and other wastes are
collected and treated in accordance with environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 74. Environmental
protection in transport</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Traffic planning must comply with
regulations on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Motor vehicles must be certified
as conformable with environmental standards by registry authorities before they
are put into operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Vehicles used for transporting
raw materials and wastes must be covered while they are using public roads in
order to avoid leakage and pollution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Organizations and individuals
involved in transport of dangerous goods must have qualifications in
environmental protection as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. The transport of goods at risk of
environmental emergencies must satisfy the following requirements:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Specialized equipment and
vehicles are used to ensure no leakage or discharge;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) A license to transport is issued
by a competent authority;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) The route and time are
conformable with the license.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 75. Environmental
protection in goods import and transit</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Machinery, equipment, vehicles,
raw materials, fuel, chemicals, and goods imported or in transit must satisfy
environmental protection requirements.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The following machinery,
equipment, vehicles, raw materials, fuel, chemicals, and goods are banned from
import:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Machinery, equipment, and
vehicles that fail to comply with environmental protection requirements;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Machinery, equipment, and
vehicles that are used and intended to be disassembled, except for the case in
Clause 3 of this Article;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Raw materials, fuel, chemicals,
and goods on the list of goods banned from import;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Machinery, equipment, and
vehicles contaminated with radioactive substances, bacteria, and other
poisonous substances that have not been cleaned or cannot be cleaned; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Food, food ingredients, food
additives, food containers that are expired or not conformable with food safety
regulations;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Medicines, ingredients of
medicines used for human, veterinary medicines, pesticides that are expired or
not conformable with food safety regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The import of used ships must
comply with environmental standards. The Government shall specify the
permissible importers and conditions for importing, disassembling used ships.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 76. Environmental
protection during import of scrap</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Scrap imported into Vietnam must
satisfy environmental standards and on the list of permissible scrap materials
compiled by the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Scrap importer must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Have separate warehouses and
areas that meet environmental protection requirements for gathering scrap;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Have technologies and equipment
that meet environmental protection requirements for recycling scrap and
treating impurities in scrap.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Scrap importers are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Only import scrap as raw
materials;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Impurities in scrap must be
treated in accordance with environmental standards and must not be given or
sold;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Scrap that is fails to meet
environmental standards must be re-exported. Otherwise, they must be treated in
accordance with regulations of law on waste management; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Deposits shall be paid to import
scrap as prescribed by the Government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4. The People’s Committees of provinces shall:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Carry out inspections, find and
stop violations against regulations of law on imported scrap;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Submit annual reports to the
Ministry of Natural Resources and Environment on import and use of scrap and
environmental issues pertaining to imported scrap locally.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 77. Environmental
protection during festivals and in the tourism industry</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every entity that manages or
operates tourist attractions, resorts, and lodging establishments must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Post the regulations on
environmental protection at the tourist attractions and provide instructions;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Adequately and rationally install
sanitary facilities and waste collection systems;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Appoint employees in charge of
environmental hygiene.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Visitors to tourist attractions,
lodging establishments, and festivals must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Comply with the regulations on
environmental protection at the tourist attractions or lodging establishments;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Discard wastes properly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Keep public hygiene;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Not to infringe upon the
landscape, relics and animals at the tourist attractions or lodging
establishments.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 78. Environmental
protection with regard to chemicals, pesticides, and veterinary medicines</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every entity that produces,
imports, sells, uses, transports, stores, transfers, and/or processes
chemicals, pesticides, and/or veterinary medicines must comply with
environmental protection regulations and relevant regulations of law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Chemicals, pesticides, and
veterinary medicines with high toxicity, stability, likely to spread or
agglomerate in the environment and negatively impact the environment and human
health must be registered, managed, assessed, and processed in accordance with
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Minister of Natural Resources
and Environment shall take charge and cooperate with the Minister of Industry
and Trade and the Minister of Agriculture and Rural development in elaborating
this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 79. Environmental
protection by research institutes and laboratories</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Research institutes and
laboratories must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Collect and treat medical
wastewater in accordance with environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Classify solid wastes at sources;
collect and treat solid wastes in accordance with regulations of law on solid
waste management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Process, destroy test specimens
and chemicals in accordance with environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Make plans and provide equipment
for prevention and response to environmental emergencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Every research institute and
laboratory that uses radioactive substances must comply with regulations of law
on radiation safety and nuclear safety.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Heads of research institutes and
laboratories are responsible for fulfilling the environmental protection
requirements in Clause 1 and Clause 2 of this Article and relevant regulations
of law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter VIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ENVIRONMENTAL PROTECTION IN URBAN AREAS AND RESIDENTIAL
AREAS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 80. Environmental
protection requirements applied to urban areas and residential areas</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Urban environmental protection
must ensure sustainable development associated with sustention of natural,
cultural, historical elements and the proportion of green space according to
planning.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The infrastructural works serving
environmental protection are uniform and conformable with the urban planning
approved by a competent authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. There are adequate equipment,
vehicles and places for classifying wastes at source, collecting, gathering
domestic solid wastes, and receiving wastes classified by households therein.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Ensure urban landscape,
environmental hygiene; public sanitation works are installed.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Investors in concentrated
residential area projects and apartment buildings shall fulfill the
environmental protection requirements prescribed in Clause 2 and Clause 3 of
this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Scattered residential areas must
have places and system for collecting and treating wastes, clean water supply
systems, and activities to develop a green, clean, and safe environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 81. Environmental
protection in public places</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Organizations, households, and
individuals are responsible for complying with environmental protection
regulations and keep public hygiene; classify wastes and put them into public
trashcans or permissible dumpsites; do not let domestic animals spoil public
hygiene.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Managers of parks, amusement
parks, tourist resorts, markets, train stations, bus stations, ports, ferry
terminals, and other public places shall: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Appoint employees to collect
wastes and clean the environment under their management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Provide public sanitation works;
equipment and vehicles for collecting wastes to ensure environmental hygiene;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Post public hygiene regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 82. Environmental
protection requirements applied to households </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Minimize, classify wastes at
source; collect and take wastes to proper places.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Minimize, process, and discharge
domestic sewages at proper places.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Do not emit exhaust gases, make
noises, vibration, and other impacts beyond the limits in environmental
standards, which cause negative impacts to the local community.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Pay environmental protection fees
sufficiently and punctually; pay fees for wastes collection and waste treatment
services as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Participate in public
environmental protection tasks.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. The sanitation works and breeding
farms must ensure hygiene and safety.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 83. Autonomous
environmental protection organizations </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Communities are encouraged by the
State to establish local autonomous environmental protection organizations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. Autonomous environmental protection organizations
are established and operated voluntarily in accordance with law to perform the
following tasks:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Urge households and individuals
to comply with regulations on hygiene and environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Organize the collection,
gathering, and treatment of wastes;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Keep environmental hygiene in the
residential area and public places;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Formulate and organize the
implementation of environmental protection commitments; encourage the people to
give up unsound customs and bad habits that are harmful for health and the
environment;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Participate in supervision of
adherence to regulations of law on environmental protection of local
manufacturing and business establishments.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. The People’s Committees of communes shall specify the
organization, operation of autonomous environmental protection organizations,
and facilitate their operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 84. Environmental
protection during burial and cremation</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every burial and cremation site
must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a) Comply with the planning;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Its location and distance satisfy
the requirements with regard to environmental hygiene and landscape of the
residential area;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Not pollute water sources and the
surroundings.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Dead bodies and remains shall be
treated, transported, and buried in accordance with environmental hygiene
requirements.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The burial of people who die of
dangerous epidemics shall comply with regulations of the Ministry of Health.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4. Provider of burial services must comply with
regulations of law on environmental protection and infection control.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. The State recommends that
cremation and burial be carried out in cemeteries according to planning and
unsound customs that cause environmental pollution be given up.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter IX</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">WASTE MANAGEMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 1. GENERAL REGULATIONS ON
WASTE MANAGEMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 85. Requirements applied
to waste management</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Wastes must be managed throughout
the process of generation, minimization, classification, collection, transport,
recycling, and destruction.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Conventional wastes that contain
hazardous wastes beyond permissible limits and cannot be classified shall be
managed in accordance with hazardous waste.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Government shall elaborate
regulations on waste management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 86. Minimization and
recycling of wastes</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Wastes that can be recycled and
used as energy must be classified.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Owners of manufacturing and
business organizations that produce wastes are responsible for minimizing,
recycling wastes, or transfer wastes to the organizations capable of recycling
such wastes. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 87. Collecting and
treating discarded products</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Owners manufacturing and business
establishments must collect and treat discarded products.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Users are responsible for taking
discarded products to proper places.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. The People’s Committees and environment authorities
shall facilitate manufacturing and business establishments to collect discarded
products.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Discarded products shall be
collected and treated in accordance with decisions of the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 88. Responsibilities of
the People’s Committees for waste management </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">The People’s Committees, within the area of their
competence, are obliged to: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Formulate, approve and implement
planning for local waste treatment infrastructure.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. Invest in and operate public works serving local
waste management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Introduce incentive policies to
support waste management as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 89. Responsibilities of
investors in industrial parks, export-processing zones, hi-tech zones for waste
management</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Provide sufficient areas for
gathering wastes under their management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Develop and operate concentrated
sewage treatment systems.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 2. MANAGEMENT of
HAZARDOUS WASTES</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 90. Document compilation,
registration and licensing of hazardous waste treatment</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every entity that discharges
hazardous wastes shall compile documents about hazardous wastes and apply for
registration with an environment authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Only capable and licensed
entities may process hazardous wastes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Ministry of Natural Resources
and Environment shall compile a list of hazardous wastes and issue licenses to
process hazardous waste.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 91. Classification,
collection, and storage of hazardous wastes prior to processing</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every entity that discharges
hazardous wastes must collect, store, and process hazardous wastes in
accordance with environmental standards; if the entity that discharges
hazardous wastes fails to process hazardous wastes in accordance with
environmental standards, hazardous wastes shall be transferred to an entity
licensed to process hazardous wastes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Hazardous wastes must be kept in
specialized containers that ensure no negative impacts on humans and the
environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 92. Transport of
hazardous wastes</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Hazardous wastes must be
transported with suitable vehicles and equipment which are specified in the
license to process hazardous wastes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Hazardous wastes transported to
another country must comply with the international agreements to which the
Socialist Republic of Vietnam is a signatory.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 93. Conditions of
facilities that process hazardous wastes</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Its location is approved by a
competent authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Its distance ensures no negative
impacts on the environment and human.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. There are technologies and
specialized equipment for storing and processing hazardous waste in accordance with
environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. There are constructions and
measures for environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. There are managers granted
certificates and qualified technicians.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. There are procedures for safe
operation of specialized equipment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. There is an environmental
protection plan.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. There is a plan for environmental
remediation after shutdown.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">9. There is an environmental impact
assessment report approved by the Ministry of Natural Resources and
Environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 94. Waste management
contents in environmental protection planning</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Assessment and forecast for
sources and amount of hazardous wastes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Ability to collect and classify
at source.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Ability to recycle.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Locations and scale of the
gathering, recycling, and processing sites.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Hazardous waste processing
technologies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Resources</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Schedule.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. Task assignment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 3. MANAGEMENT
CONVENTIONAL SOLID WASTES</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 95. Responsibility to
classify conventional solid wastes</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Owners of manufacturing and business
establishments, organizations, households, and individuals that produce
conventional solid wastes are responsible for classifying them at source to
facilitate their recycling and processing.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 96. Collection and
transport of conventional solid wastes </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Conventional solid wastes shall
be collected, stored, and transported with specialized vehicles and equipment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Environment authorities shall
organize the collection, storage, and transport of conventional solid wastes
locally.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 97. Recycling and
treating conventional solid wastes </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Owners of manufacturing and business
establishments, organizations, households, and individuals that produce
conventional solid wastes are responsible for recycling and treating them. If
conventional solid wastes cannot be recycled or treated, they shall be sent to
the organizations capable of recycling such or processing such wastes. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 98. Conventional solid
waste management contents in environmental protection planning</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Assessment and forecast for
sources and amount of conventional solid wastes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Ability to collect and classify
at source.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Ability to recycle.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Location and scale of the
gathering, recycling, and processing sites.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Conventional solid waste
treatment technologies</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Resources</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Schedule.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. Task assignment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 4. WASTEWATER MANAGEMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 99. GENERAL REGULATIONS
ON WASTEWATER MANAGEMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Wastewater shall be collected and
treated in accordance with environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Wastewater that contains
hazardous elements beyond the permissible limits shall be managed in accordance
with regulations on hazardous wastes</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 100. Collection and
treatment of wastewater </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Every urban area and concentrated
residential area must have a system for separating rainwater and wastewater.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Wastewater produced by
manufacturing and business establishments must be collected and treated in
accordance with environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Waste sludge from wastewater
treatment systems shall be managed in accordance with regulations of law on
solid waste management; waste sludge that contains hazardous wastes beyond
permissible limits and shall be managed in accordance with hazardous wastes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 101. Sewage treatment
system</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The following entities must have
sewage treatment systems:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Concentrated manufacturing/business
zones;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Trade villages complexes;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Manufacturing and business
establishments that are not connected to any concentrated sewage treatment
systems.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Every sewage treatment system
must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Have a technology process
suitable for the type of wastewater that needs treating;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Have a treatment capacity that is
sufficient for the amount of wastewater produced;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Treat wastewater according to
environmental standards;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Has the wastewater discharge
outlets located at positions convenient for inspection and supervision;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Be operated regularly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The manager of the sewage
treatment system shall carry out periodic monitory before and after the
treatment. Monitory data shall be kept as the basis for sewage treatment system
inspection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Manufacturing and business
establishments that produce a large amount of wastewater that is likely to harm
the environment must carry out automatic environmental monitoring send data to
competent authorities as prescribed by the Ministry of Natural Resources and
Environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 5. MANAGEMENT AND CONTROL
OF DUST, EXHAUST GASES, NOISE, VIBRATION, LIGHT, AND RADIATION </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 102. Management and
control of dust and exhaust gases </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any entity that produces dust
and/or exhaust gases during their business operation shall take measures to
control and treat dust/exhaust gases in accordance with environmental
standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Vehicles, machinery, equipment,
constructions that produce dust and/or exhaust gases must have filters, covers,
or other parts to minimize exhaust gases and reduce dust in accordance with
environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Dust and exhaust gases that
contain hazardous elements beyond the permissible limits shall be managed in
accordance with regulations on hazardous wastes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 103. Management and
control of noise, vibration, light, and radiation </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any entity that creates noise,
vibration, light, and/or radiation must take measures to control and treat them
in accordance with environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Manufacturing and business
establishments in residential areas that create noise must take measures to
minimize them to avoid affecting the local community.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Managers of the routes with heavy
traffic that produces noise, vibration, light, and radiation must take measures
to minimize them in accordance with environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. It is prohibited to manufacture,
import, transport, sell, and use firecrackers. The Prime Minister shall decide
the manufacture, import, transport, sale, and use of firework.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter X</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">POLLUTION CONTROL, ENVIRONMENTAL REMEDIATION AND
IMPROVEMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 1. ACTIONS AGAINST
ESTABLISHMENTS CAUSING SERIOUS ENVIRONMENTAL POLLUTION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 104. Actions against
establishments causing serious environmental pollution</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. An establishment causing serious
environmental pollution means any establishment that discharges wastewater,
exhaust gases, dust, solid wastes, noise, vibration, and other pollutants
beyond the permissible limits to a serious extent.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Establishments causing serious
environmental pollution shall incur penalties for administrative violations, be
compelled to take measures for pollution removal, and be put on the list of
establishments causing serious environmental pollution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Establishments causing serious
environmental pollution shall be determined annually in the following order:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a) The People’s Committees of provinces shall
cooperate with Ministries, ministerial agencies, Governmental agencies in
compiling lists of local establishments causing environmental pollution, except
for the case in Point b of this Clause, and proposing remedial measures, then
submit them to the Ministry of Natural Resources and Environment; the Ministry
of Natural Resources and Environment shall request the Prime Minister to make a
decision;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The Ministry of National Defense
and the Ministry of Public Security shall cooperate with the People’s
Committees of provinces in making lists of national defense and security
establishments causing serious environmental pollution, proposing remedial
measures, and submit them to the Ministry of Natural Resources and Environment;
The Ministry of Natural Resources and Environment shall request the Prime
Minister to make a decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) The Ministry of Natural Resources
and Environment shall cooperate with other Ministries, ministerial agencies,
Governmental agencies, and the People’s Committee of the provinces in
submitting the lists of establishments causing serious environmental pollution
and proposed remedial measures;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) The decisions to take actions
against establishments causing serious environmental pollution shall be
notified to the People’s Committees of the districts and communes where such
establishments are located, and announced to the local community for the
purpose of inspection and supervision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Responsibility for taking actions
against establishments causing serious environmental pollution:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a) The People’s Committees of provinces shall
cooperate with Ministries, ministerial agencies, and Governmental agencies in
taking actions against local establishments causing serious environmental
pollution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The Ministry of National Defense
and the Ministry of Public Security shall cooperate with the People’s
Committees of provinces in taking actions against national defense and security
establishments causing serious environmental pollution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Ministries, ministerial agencies,
and Governmental agencies shall cooperate with the People’s Committees of
provinces in taking actions against local establishments causing serious
environmental pollution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Ministries, ministerial agencies,
Governmental agencies, the People’s Committees of provinces shall submit annual
reports on actions against establishments causing serious environmental
pollution to the Ministry of Natural Resources and Environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. The government shall elaborate
this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 2. ENVIRONMENTAL
REMEDIATION </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 105. General regulations
on environmental pollution reduction and classification of polluted areas </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Pollution reduction means
minimization of impacts of pollution on the environment and humans, improvement
of environmental quality in the polluted area.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Polluted areas shall be
classified as pollution, serious pollution, and particularly serious pollution</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 106. Pollution reduction
and environmental remediation </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Determination of a polluted area
includes:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Determine the boundary of the
polluted area;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Determination of the pollution
level and risk assessment;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Determination or causes and
accountability or relevant parties;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Solutions for pollution removal
and environmental remediation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Determination of damage as the
basis for claiming compensation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Environment improvement and
remediation plan of mining projects must be approved before such projects are
put into operation; environmental remediation deposit shall be paid. An
environment improvement and remediation plan consists of:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Ability, scale, and level of
environmental pollution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Risk assessment;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Feasible solution for
environmental remediation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">d) Plan and budget for environmental remediation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 107. Pollution reduction
and environmental remediation </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">1. Organizations and individuals are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Find a feasible solution for
environmental remediation when executing projects likely to cause environmental
pollution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Take measures for pollution
reduction and environmental improvement when causing environmental pollution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) If environmental pollution is
caused by multiple entities without responsibility attributed, the environment
authority shall cooperate with relevant entities to attribute responsibility
for pollution reduction and environmental remediation of each entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. The People’s Committee of the province shall
determine local polluted areas and submit annual reports the Ministry of
Natural Resources and Environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Ministry of Natural Resources
and Environment is obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Establish criteria for
classifying polluted areas; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Provide instructions on
environmental remediation and improvement; inspect and verify completion of
pollution reduction and environmental remediation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Carry out surveys, assessments of
pollution reduction and environmental remediation in interprovincial polluted
areas.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. If the environment is polluted
due to natural disaster or an unknown cause, competent authorities shall
mobilize forces to carry out pollution reduction and environmental remediation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 3. Preventing and
responding to environmental emergencies</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 108. Preventing
environmental emergencies</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Owners of manufacturing
establishments, business establishments or vehicles at risk of causing
environmental emergencies shall take the following measures:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Make plans for preventing and
responding to environmental emergencies;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Install equipment and devices
serving response to environmental emergencies;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Provide training for intramural
environmental emergency response teams;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Carry out regular inspections and
implement safety measures as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Take measures to eliminate the
causes of environmental emergencies when finding any sign of environmental
emergencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Ministries, ministerial agencies,
the People’s Committees, within the area of their competence, shall: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Carry out surveys and assessments
of the risk of environmental emergencies nationwide and in each
region/administrative division;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Make plans for environmental
emergency prevention, warning, and response;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Make annual and 5 years plans for
environmental emergency prevention and response.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 109. Environmental
emergency response</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Responsibility for environmental
emergency response</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Any entity that causes an
environmental emergency shall take emergency measures to ensure safety of
people and property; rescue people and property, then notify the local
government or a local agency specialized in environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The head of the establishment and
administrative division where the environmental emergency occurs shall promptly
mobilize forces, equipment and vehicles to emergency response;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) If an environmental emergency
occurs to many establishments or administrative divisions, the heads of such
establishments and administrative divisions shall cooperate with each other in
emergency response;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">d) If the situation is beyond the capability of them,
the heads shall request the superior agency to mobilize forces from other
establishments or administrative divisions to environmental emergency response;
the requested establishments or administrative divisions shall implement the
emergency response measures within their competence.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Response to particularly serious
environmental emergencies shall be carried out in accordance with regulations
of law on state of emergencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Manpower, supplies, and vehicles
for environmental emergency response shall be reimbursed in accordance with
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. This Law and relevant regulations
of law shall apply to responsibility for paying compensation for environmental
emergencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 110. Developing
environmental emergency response forces</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Manufacturing and business
establishments shall improve their ability to prevent and respond to
environmental emergencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The State shall develop environmental
emergency response forces and environmental emergency warning system.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Investment in emergency response
services is encouraged.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 111. Determination of
damage caused by environmental emergencies</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The investigation into damage
caused by an environmental emergency shall deal with:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Determine the boundary of the
area polluted because of the environmental emergency;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Pollution levels;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Causes and accountability or
relevant parties;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Measures for pollution reduction
and environmental remediation; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Damage to the environment as the
basis for claiming compensation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Responsibility for investigation
into damage caused by environmental emergencies:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a) The People’s Committee of the province shall carry
out investigation into damage caused by local environmental emergencies;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The Ministry of Natural Resources
and Environment shall instruct the People’s Committees of provinces to
determine the scale of pollution and damage caused by interprovincial
environmental emergencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Investigation results must be
announced.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 112. Responsibility for
environmental remediation </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any entity that causes an
environmental emergency is obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Comply with the requests of
environment authorities during the investigations to determine the pollution
scale, levels, and remedial measures.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Immediately take measures to
prevent the pollution sources, stop the pollution from spreading and affecting
local people’s health; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Take measures for pollution
reduction environmental remediation at the request of environment authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Pay damages in accordance with
this Law and relevant regulations;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Submit reports on environmental
emergency response and environmental remediation to environment authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. If the environmental emergency is caused by
multiple entities and they fail to reach an agreement on responsibility, the
environment authority shall cooperate with relevant entities to attribute
responsibility for pollution </span><span style="color: black;">reduction <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">and
environmental remediation of each entity.</span></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. If the environmental emergency is
caused by a natural disaster or an unknown cause, competent authorities shall
mobilize forces to carry out pollution reduction and environmental remediation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. If an environmental emergency
occurs in multiple provinces, the Prime Minister shall direct the pollution
reduction and environmental remediation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Chapter
XI</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">ENVIRONMENTAL TECHNICAL REGULATIONS,
ENVIRONMENTAL STANDARDS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 113. Environmental
technical regulation system</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Technical regulations on
surrounding environment quality include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Environmental technical
regulations on soil</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Environmental technical
regulations on surface water and underground water;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Environmental technical
regulations on sea water;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Environmental technical
regulations on air;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Environmental technical
regulations on sound, light, and radiation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span lang="FR" style="color: black; mso-ansi-language: FR;">e)
Environmental technical regulations on noise, vibration;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Technical regulations on waste:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Technical regulations on
wastewater from industries, services, breeding, aquatic production, domestic,
traffic and other activities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Technical regulations on exhaust
gas from mobile and fixed sources;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Technical regulations on
hazardous waste</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Other technical regulations</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 114. Principles of
constructing environmental technical regulations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Meeting goals of environmental
protection; preventing, remedying environmental pollution, degradation and
problem.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Being feasible, suitable for
socio-economic development, technological level of the country, and meeting
requirements of international economic integration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Being suitable for
characteristics of area, regions and production industries </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Local technical regulations must
be stricter than national technical regulations or meet requirements of
specifically designed environmental management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 115. Symbols of
environmental technical regulations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. National environmental technical
regulations, symbolized as QCVN, ordinal number MT: Issuing year/BTNMT.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Local environmental technical
regulations, symbolized as QCĐP, ordinal number MT:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 116. Requirements for
technical regulations on surrounding environment quality</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Technical regulations on
surrounding environmental quality which regulates the threshold limit value of
the environmental factor suitable for use of environmental components include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Minimum value of the
environmental factors that ensures life and normal growth of human and living
beings;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Permissible maximum value of the
environmental factors that serves not to cause any negative effect on life and
normal growth of human and living beings.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Technical regulations on
surrounding environmental quality must provide guidance on standard method for
measuring, sampling and analysis to determine environmental factors.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 117. Requirements for
technical regulations on waste</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Technical regulations on waste
must specifically regulate maximum amount of pollutants contained in the waste
ensuring that they can not cause environmental pollution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Amount of pollutants contained in
the waste is determined by relying on the nature of toxicity, quantity of
generated waste and loading capacity of the waste receiving environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Technical regulations on waste
must provide guidance on standard method for sampling, measurement and analysis
to determine amount of pollutants.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 118. Construction and
promulgation of environmental technical regulations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Authorities, sequences and
procedures of constructing, promulgating and endorsing compatibility of
national, local environmental technical regulations must follow regulations of
the law on technical standard and regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Minister of Natural Resources
and Environment promulgate national technical regulations on environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. People’s committees of provinces
promulgate local technical regulations on environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 119. Environmental
standards</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental standards include
standards on surrounding environmental quality, waste and other standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Whole or part of the
environmental technical regulations becomes compulsorily applicable when it is
cited from legal documents and environmental technical regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Applicable entity standards
within management of the standard promulgating agency.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 120. Construction,
appraisal and promulgation of environmental standards</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Authorities, sequence and
procedures of constructing, appraising environmental standards must follow
regulations of the law on technical standards and regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Minister of Natural Resources
and Environment shall organize construction of the draft and propose appraisal
of the national environmental standards. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Minister of Science and
Technology shall organize appraisal of the draft and promulgate the national
environmental standards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Agencies and organizations shall
organize construction and promulgation of the entity standards of the law on
technical standards and regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ENVIRONMENTAL MONITORING</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 121. Environmental
monitoring</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental protection agencies
and organizations organize the implementation of surrounding environmental
monitoring.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Ministry of Natural Resources
and Environment promulgates the list and guides the implementation of emission
monitoring with respect to production, business and service entities at risk of
imposing effects on the environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Production, business and service
entities which are not on the list of entities responsible for emission
monitoring must ensure their compliance with environmental technical
regulations and relevant regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 122. Environmental
components and emissions to be monitored</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Water includes surface water,
underground water and sea water.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Air includes indoor and outdoor
air.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Noise, vibration, radiation and
light.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Soil and deposits</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Nuclear radiation</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Wastewater, exhaust gas and solid
waste.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Hazardous chemicals emitted and
built up in the environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. Biological diversity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 123. Environmental
monitoring program</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. National environmental monitoring
program includes environmental monitoring programs at inter-provincial river
and lake basins, key economic zones, trans-border, and geographically distinct
zones.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Provincial environmental
monitoring program includes monitoring programs on environmental components in
the area.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Environmental monitoring program
of industrial parks, export processing zones, high-tech zones, industrial
complex, trade villages and production, business and service facilities
includes monitoring programs on emissions and environmental components in
accordance with the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 124. Environmental
monitoring system</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental monitoring system
includes:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) National environmental
monitoring;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Provincial environmental
monitoring;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Intramural environmental
monitoring.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Organizations involved in the
environmental monitoring system include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Organizations in charge of
on-site sampling and measurements;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Sample analyzing laboratories;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Monitoring equipment inspecting
and standardizing organizations;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Data management and handling,
monitoring result establishing and reporting organizations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Environmental monitoring system
must be synchronized and interconnected to create a consistent and
comprehensive network.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 125. Environmental
monitoring responsibilities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The Ministry of Natural Resources
and Environment directs, instructs and monitors environmental monitoring on
national level; organizes the implementation of national environmental
monitoring.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. People’s committees of provinces
organizes an environmental monitoring program in the area, reports to the
People’s Council of the same level and the Ministry of Natural Resources and
Environment on monitoring results.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Industrial parks, export
processing zones, high-tech zones, industrial complex, trade villages and
production, business and service bases must implement the monitoring program on
emissions and environmental components; report to regulatory agencies on
environmental protection in accordance with the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 126. Conditions of
environmental monitoring</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any organization that is fully
staffed in environmental monitoring and equipped with necessary facilities is
permitted to participate in the environmental monitoring.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The government shall detail this
Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 127. Environmental
monitoring data management</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The Ministry of Natural Resources
and Environment manages environmental monitoring data; constructs national
database on environmental monitoring; promulgate results of national
monitoring; provides professional training and technical supports for the
management of environmental monitoring.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. People’s committees of provinces
manage environmental monitoring data and promulgate results of local
monitoring.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Industrial parks, export
processing zones, high-tech zones, industrial complex, trade villages and
production, business and service bases shall manage environmental monitoring
data and promulgate results of environmental monitoring in accordance with the
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ENVIRONMENTAL INFORMATION, DIRECTIVE, STATISTICS AND
REPORTING</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 1. ENVIRONMENTAL
INFORMATION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 128. Environmental
information</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental information
includes figures, data about environmental components, environmental impacts,
policies and law on environment and environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Environmental database is a
collection of information about the environment being constructed, updated and
maintained to meet the demands for access and use of information for
environmental protection tasks and for the public interests.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 129. Collection and
management of environmental information</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The Ministry of Natural Resources
and Environment actively coordinates with the ministerial, departmental and
local levels to collect and manage environmental information, construct
national environmental database. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Ministries, departments and
people’s committees of all levels, within their own duties and authorities,
collect and manage environmental information, construct ministerial,
departmental and local environmental database and integrate them into the
national environmental database.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Industrial parks, export
processing zones, high-tech zones, industrial complex, trade villages and
production, business and service bases prepare environmental dossiers; manage
information of environmental impacts from activities of production, business
and service.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 130. Announcement and
supply of environmental information</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Organizations, individuals
managing industrial parks, export processing zones, high-tech zones, industrial
complexes, trade villages and production, business and service facilities and
being subject to the list responsible for the preparation of environmental
impact assessment reports are responsible for reporting to the environmental
management agencies under people’s committees of provinces on environmental
information within their authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Production, business and service
bases which are not subject to the list as stipulated in Paragraph 1 of this
Article are responsible for supplying environmental information in relation to
their operation to the people’s committees of districts and communes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Annually, the ministries,
departments are responsible for supplying environmental information relating to
branches and areas under their management to the Ministry of Natural Resources
and Environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The Ministry of Natural Resources
and Environment shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 131. Publishing of
environmental information</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental information to be
made known in public includes: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Strategic environmental
assessment report, environmental impact assessment report and environmental
protection plan;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Information of emission sources,
emissions and treatment of waste;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Areas suffering from serious and
particularly serious pollution, degradation, areas at risk of environmental
incident;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Environmental reports;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Results of environment
inspections.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Information stipulated in this
Paragraph and classified as state secrets is not permitted to be published.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The publishing method must ensure
convenience for information recipients </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Information-publishing agencies
are legally responsible for accuracy of the information.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 2. Environmental
indicators and statistics</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 132. Environmental
indicators</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental indicators are
quantities that reflect specific characters of the environment for the purpose
of evaluating and monitoring the developments of environmental quality,
preparation of report on current environmental condition.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Ministry of Natural Resources
and Environment shall construct, promulgate and instruct the implementation of
the national environmental directive.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. People’s committees of provinces
shall construct, promulgate and develop the implementation of local
environmental directive based on the national environmental directive.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 133. Environmental
statistics</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental statistics are an
activity of enquiry, reporting, compilation, analysis and promulgation of basic
criteria reflecting nature and situation of environmental matters according to
space and time.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Ministry of Natural Resources
and Environment shall promulgate the system of environmental statistics
criteria, organizes the implementation of national environmental statistics
tasks; instructs tasks of environmental statistics; construct national
environmental statistics database.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Ministries, departments shall
organize the implementation of environmental statistics tasks within their
management; construct environmental statistics database of branches and areas;
make annual reports to the Ministry of Natural Resources and Environment on
criteria of environmental statistics.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. People’s committees of provinces
shall organize the implementation of local environmental statistics tasks;
construct database of local environmental statistics; make annual reports to
the Ministry of Natural Resources and Environment on criteria of environmental
statistics.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 3. Environmental
reporting</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 134. Annual environmental
protection reporting responsibilities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The People’s Committees of
communes shall submit reports on local environmental protection tasks to the
People’s Council of the same commune and the People’s Committee of districts. .</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. People’s Committees of districts
shall submit reports on local environmental protection tasks to the People’s
Council of the same district and the People’s Committee of provinces.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. People’s committees of provinces
report on local environmental protection to the People’s Councils of the same
province and the Ministry of Natural Resources and Environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Management boards of economic,
industrial, export processing, high-tech zones, industrial complexes must report
to people’s committees of provinces on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Ministries, departments shall
report on the tasks of environmental protection in management to the Ministry
of Natural Resources and Environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Ministry of Natural Resources and
Environment reports on environmental protection on the national scale to the
Government and National Assembly</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Ministry of Natural Resources and
Environment shall instruct the construction of environmental protection report.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 135. Report of environmental
protection tasks</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Quo status, happening of
environmental components.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Scale, nature and impacts of
emission sources.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Adherence to regulations of law
on environmental protection; results of investigation, inspection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. List of entities causing serious
pollution to the environment and disciplinary/remedial actions</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Resources for environmental
protection</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Evaluation of environmental
protection management and operation</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Environmental protection plan and
solutions</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 136. Annual socio-economic
report on environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Annual socio-economic reports by the
Government and People’s committees of all levels must specify the
implementation of environmental protection criteria and environmental
protection tasks.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 137. Environmental quo
status reporting responsibilities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The Ministry of Natural Resources
and Environment prepares national environmental quo status report every five
years; prepares annual thematic report on national environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. People’s committees of provinces
prepares local environmental quo status report every five years; based on local
environmental pressing issues, shall decide to prepare thematic report on
environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Minister of Natural Resources
and Environment instructs the preparation of environmental quo status report.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 138. Environmental quo
status report</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Overview of natural, economic and
social conditions</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Environmental impacts</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Quo status and happening of
environmental components</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Environmental pressing issues and
causes</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Environmental impacts on economy
and society</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Implementation of policies, law
and environmental protection activities</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Forecasting of environmental
challenges</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. Environmental protection plan and
solutions</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XIV</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">RESPONSIBILITIES OF REGULATORY AGENCIES FOR ENVIRONMENTAL
PROTECTION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 139. State management on
environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Constructing, promulgating by
authority and organizing the implementation of legal documents on environmental
protection, promulgating environmental standard, technical process system.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Constructing, directing the
implementation of strategies, policies, programs, projects, planning and plans
on environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Organizing, constructing,
managing monitoring system; carrying out regular evaluation of environmental conditions,
forecasting environmental happenings.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Constructing, appraising and
approving environmental protection planning; appraising strategic environmental
assessment report; appraising, approving environmental impact assessment report
and inspecting, endorsing environmental protection works; organizing and
endorsing environmental protection plan;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Directing, instructing and
organizing the implementation of biological diversity preserving activities;
managing waste; controlling pollution; improving and restoring the environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Awarding, extending, revoking
environmental licenses, certificates.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Investigating, inspecting the
execution of the law on environmental protection; Investigating state
management responsibilities on environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. Training human force in charge of
scientific and environmental management, educating and propagandizing knowledge
and law on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">9. Organizing study and application
of scientific and technological advances in environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">10. Directing, instructing,
inspecting and evaluating the implementation of state budget on environmental
protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">11. Furthering international
cooperation in environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 140. State management
responsibilities of the Government for environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The government is unanimous in state
management on environmental protection throughout the country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 141. State management
responsibilities of the Minister of Natural Resources and Environment to
environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The Minister of Natural Resources
and Environment is responsible to the Government for unifying state management
on environmental protection and takes the following responsibilities:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Constructing and submitting to
the Government, the Prime Minister legal documents, policies, strategies,
planning, plans, programs, and national projects on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Constructing and promulgating
legal documents by authority, national technical regulations on environment;
promulgating technical instruction documents. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Self-handling or sending proposal
to the Government, the Prime Minister for handling of inter-branch,
inter-provincial environmental issues.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Directing, instructing and
constructing national environmental monitoring system, environmental
information and reporting system; directing, organizing national and local
environmental actual state assessment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Directing, instructing and
organizing the implementation of construction activities by authority,
appraising, approving environmental protection planning; appraising strategic
environmental assessment report; appraising, approving environmental impact
assessment report; endorsing environmental protection plan; inspecting,
endorsing completion of environmental protection works.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Directing, instructing and
organizing the implementation of awarding, extending and revoking environmental
licenses, certificates by authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Directing, instructing and
organizing the implementation of biological diversity preserving activities,
biological safety; carrying out waste management; controlling pollution;
improving and restoring the environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. Constructing and organizing the
implementation of policies, programs, sustainable and environmental friendly
production and consumption models, instructing and endorsing environmental
friendly product, institution; directing, instructing environmental health
improving activities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">9. Inspecting, investigating and
handling violations of the law on environmental protection; settling claims,
accusations, petitions in relation to environmental protection according to the
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">10. Directing and instructing the
insertion of environmental protection contents into national land use planning
and plan, national strategy on water natural resources and general planning of
inter-provincial river valley; national overall strategy on basic
investigation, survey, exploitation and processing of mineral resources.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">11. Constructing and organizing the
implementation of assessment criteria system, following up the compliance with
the law on environmental protection across the country; communicating,
popularizing and educating environmental protection law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">12. Submitting to the Government the
participation into international organizations, signing or applying for
membership of the international treaty on environmental protection; chairing
activities of international cooperation on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 142. State management
responsibilities of Ministers, heads of ministerial level bodies on
environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Ministers, heads of ministerial
level bodies shall take charge of and cooperate with the Minister of Natural
Resources and Environment in constructing and promulgating circulars, joint
circulars on environmental protection in the areas managed by ministries and
departments.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Ministers, heads of ministerial
level bodies shall carry out the duties stipulated in this law and coordinate
with the Minister of Natural Resources and Environment to organize the
execution of the law on environmental protection within its own management;
carrying out annual reporting to the Government on state management activities
on environmental protection in the areas managed by ministers and departments.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Responsibilities of ministers,
heads of ministerial level bodies are defined as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The Minister of Planning and
Investment shall actively coordinate with The Minister of Natural Resources and
Environment, Ministers, heads of ministerial level bodies and chairpersons of
the people’s committees of provinces to meet requirements of environmental
protection in the strategy, general planning and plan of social-economic
development of the country, region, project, works under authorities of the
National Assembly, Government, Prime Minister, working to attract investment and
organizing the implementation of law enforcement on environmental protection in
the area of management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The Minister of Agriculture and
Rural Development shall actively coordinate with the Minister of Natural
Resources and Environment, Ministers, heads of ministerial level bodies and
chairpersons of the people’s committees of provinces to organize the
implementation of law enforcement on environmental protection in production,
importing, exporting, use of chemicals, plant protection chemicals, veterinary
drugs, fertilizers, waste substances in agriculture and other activities in
management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) The Minister of Trade and
Industry shall actively coordinate with the Minister of Natural Resources and
Environment, Ministers, heads of ministerial level bodies and chairpersons of
the people’s committees of provinces to handle industrial establishments
causing serious environmental pollution under management authority, develop
environmental industries and organize the implementation of law enforcement on
environmental protection in management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) The Minister of Construction
shall actively coordinate with the Minister of Natural Resources and
Environment, Ministers, heads of ministerial level bodies and chairpersons of
the people’s committees of provinces to organize the implementation of law
enforcement on environmental protection in such construction activities as
infrastructural structures of water supply, water drainage, solid waste and
urban waste water treatment, centralized service production area, construction
material production bases, trade villages, centralized rural residential area
and other activities in the area of management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) The Minister of Transport shall
actively coordinate with the Minister of Natural Resources and Environment,
Ministers, heads of ministerial level bodies and chairpersons of the people’s
committees of provinces to organize the implementation of law enforcement on
environmental protection in such construction activities as infrastructural
structures of traffic, traffic vehicle management and other activities in the
area of management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) The Minister of Health shall
actively coordinate with the Minister of Natural Resources and Environment,
Ministers, heads of ministerial level bodies and chairpersons of the people’s
committees of provinces to organize the implementation of law enforcement on
environmental protection in the areas of health, food hygiene safety, burial
and cremation activities; organizing statistics of waste sources, evaluation of
pollution degree, treatment of medical waste from hospitals, medical
institutions and other activities in the area of management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">g) The Minister of Culture, Sports
and Tourism actively coordinates with the Minister of Natural Resources and
Environment, Ministers, heads of ministerial level bodies and chairpersons of
the people’s committees of provinces to organize the implementation of law
enforcement on environmental protection in activities of culture, festivals,
sports, tourism, and other activities in the area of management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">h) The Minister of National Defense
actively coordinates with the Minister of Natural Resources and Environment,
Ministers, heads of ministerial level bodies and chairpersons of the people’s
committees of provinces to organize the implementation of law enforcement on
environmental protection in the area of national defense in accordance with the
law; mobilize forces to engage in activities of coping, remedying the incident
in accordance with the law; direct, instruct, examine, and investigate the
environmental protection tasks by the armed forces within authorities of
management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">i) The Minister of Public Security
is responsible for organizing, directing activities of environmental crime
fighting and ensuring security in the area of environment; mobilizing forces to
engage in the activity of coping with environmental incidents in accordance
with the law; direct, instruct, examine and investigate the environmental
protection tasks by the armed forces within authorities of management;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">k) Ministers, heads of ministerial
level bodies execute the duties stipulated in this Law and coordinates with the
Minister of Natural Resources and Environment to organize the implementation of
law enforcement on environmental protection in the area of management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 143. State management
responsibilities of the people’ committees of all levels on environmental
protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The people’s committees of
provinces take the following responsibilities:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Constructing, promulgating by
authority legal documents, policies, programs, planning, plans on environmental
protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Organizing the implementation of
law, strategies, programs, plans and duties on environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Constructing, managing
environmental monitoring system in the locality in suitability with general
planning of national environmental monitoring;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Organizing appraisal and
establishment of environmental report. Communicating, popularizing and
educating policies and law on environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Organizing appraisal, approval of
environmental protection planning, environmental impact assessment report,
endorsing completion of environmental protection works, instructing and
organizing the inspection of environmental protection plan by authority;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Awarding, extending, revoking
licenses, certificates of environmental protection by authorities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">g) Inspecting, investigating,
handling law violations of environmental protection; settling claims,
accusations, petitions concerning environment in accordance with the law on
complaints and denunciations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">h) Being responsible to the
Government for any serious environmental pollution in the area.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The people’s committees of
communes take the following responsibilities:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Promulgating by authorities
regulations, programs, and plans on environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Organizing the implementation of
strategies, programs, plans and duties on environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Endorsing, inspecting the
implementation of environmental protection plan by authorities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Organizing appraisal and
establishment of environmental protection tasks on a yearly basis;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Communicating, popularizing and
educating policies and laws on environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Inspecting, investigating,
handling law violations on environmental protection; settling claims,
accusations, petitions on environmental protection according to the law on
complaints and denunciations, </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">g) Coordinating with the people’s
committees of districts concerned to settle inter-district environmental
problems</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">h) Directing state management tasks
of the People’s committees of communes on environmental protection </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">i) Being responsible to the People’s
committees of provincial levels for any serious environmental pollution in the
area.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The People’s committees of
communes take the following responsibilities:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Constructing plan, carrying out
the duties of environmental protection, environmental hygiene preservation in
the area; mobilizing people to construct the contents of environmental
protection in the village regulation; providing guidance on putting the
criteria of environmental protection into evaluation of hamlets, villages, and
small villages (normally inhabited by mountainous ethnic minorities),
neighborhoods and courteous families;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Endorsing, inspecting the
implementation of environmental protection plans by authorities; inspecting
compliance with the law on environmental protection by households, individuals;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Detecting and handling by
authorities violations of the law on environmental protection or reporting
direct to state management agencies of higher levels on environmental
protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Reconciling environmental
disputes arising in the area in accordance with the law on reconciliation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Managing activities of hamlets,
villages, small villages (mountainous ethnic minorities), neighborhoods and
organizations to self-govern environmental hygiene preservation and protection
in the area;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Organizing appraisal and
establishment of environmental protection tasks on a yearly basis;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">g) Actively coordinating with
production, business, and service entities in the area to popularize
information of environmental protection of the institutions to the residential
community;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">h) Being responsible to the People’s
committees of districts for any serious environmental pollution in the area.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XV</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">RESPONSIBILITIES OF VIETNAM FATHERLAND FRONT,
SOCIO-POLITICAL ORGANIZATIONS, SOCIO–OCCUPATIONAL ORGANIZATIONS AND RESIDENTIAL
COMMUNITY FOR ENVIRONMENTAL PROTECTION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 144. Responsibilities and
rights of Vietnam Fatherland Front</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Vietnam Fatherland Front, within
its duties and powers, is responsible for propagandizing and mobilizing
membership organizations and people to engage in environmental protection
activity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Vietnam Father Front carries out
giving advice, responding and observing the implementation of policies, law on
environmental protection according to the law. State management agencies of all
levels are responsible for creating favorable conditions for Vietnam Fatherland
Front to take part in environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 145. Responsibilities and
rights of socio-political organizations, socio-occupational organizations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Socio-political organizations,
socio-occupational organizations take the following responsibilities:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Complying with the law on
environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Taking part in activities of environmental
protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Socio-political organizations,
socio-occupational organizations have the following rights:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Being granted access to and the
right to ask for information of environmental protection in accordance with the
law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Consulting about projects in
relation to its functions, duties and authorities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Consulting, responding on
environmental protection to state management agencies and owners of production,
business and service entities concerned in accordance with the law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Engaging in activities of
investigation into environmental protection at production, business and service
entities in relation to its functions, duties and authorities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Submitting petition to competent
authorities for handling violations of the law on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Environmental management agencies
of all levels are responsible for creating favorable conditions for
socio-political organizations, socio-occupational organizations to exercise the
rights as stipulated in Paragraph 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 146. Rights and
obligations of local communities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Representatives of local
communities under environmental effects of production, business and service
entities have the right to ask the owners of those production, business and
service entities to provide information of environmental protection through
direct dialogs or in writing; organize practical enquiry into environmental
protection tasks by production, business and service entities; collect, supply
information to competent agencies and take responsibility for the information
supplied.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Representatives of residential
community in the area under environmental effects of production, business and
service entities have the right to ask state management agencies concerned to
supply results of investigation, inspection and handling of the entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Representatives of residential
community have the right to take part in the evaluation of environmental
protection tasks by production, business and service entities; implementing all
the measures to protect rights and interests of residential community in
accordance with the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Owners of production, business
and service entities must fulfill the requirements of residential community.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XVI</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">RESOURCES FOR ENVIRONMENTAL PROTECTION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 147. Expenditure of state
budget on environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Expenditure on environmental
protection includes:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Constructing strategies,
planning, plans, technical processes, technical instructions, technical
economic norms, technical regulations on environment, programs and projects on
environmental protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Appraising environmental
protection planning, strategic environmental assessment report;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Carrying out environmental
monitoring; constructing environmental information and reporting system;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Providing supports to tasks of
investigation and inspection; controlling and treating environmental pollution,
preventing, coping and remedying environmental incidents; managing wastes and
preserving biological diversity; Training, communicating about environmental
protection; popularizing and evaluating the exercising of the law on
environmental protection; furthering international cooperation on environmental
protection;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Other environmental protection
management activities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Expenditures on the development
of environmental protection includes those for construction projects,
reformation of waste treatment works, constructing and equipping environmental
observing and analyzing stations managed by regulatory agencies; investing in
equipment, facilities for preventing, coping and remedying environmental
pollution, degradation and incident; coping with climate change; preserving
biological diversity; reforming polluted water sources, growing and caring
green trees in public places, public utility areas.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Developing cost estimation and
managing use of state budget for environmental protection are done in
accordance with the law on state budget.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 148. Cost of
environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Organizations, individuals
discharging waste into the environment or causing negative effects on the
environment shall pay an environment protection fee.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Rate of environmental protection
fee depends on:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Amount of waste discharged into
the environment, scale of negative effects on the environment;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Levels of toxicity, levels of
hazard for the environment;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Capacity of waste-receiving
environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The rate of environmental
protection is adjusted to requirements of environmental protection and
socio-economic conditions of the country in each stage.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Collected environmental
protection fees shall be used for environmental protection activities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 149. Environmental
protection fund</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The Environmental Protection
Funds include the central environment protection fund, environment protection
funds of Ministries and specialized authorities, and provincial environment
protection funds that are established to support environmental protection
activities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The state has encouraged
enterprises, organizations, individuals to establish their own environmental
protection funds.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Capital for national and
provincial environmental protection funds is derived from the following
sources:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) State budget;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Environmental protection fees:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Compensations to the state for
environmental damages;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Grants, aids, and entrusted investments
from domestic and overseas entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The authority to establish
environmental protection fund are regulated as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The Prime Minister decides the
establishment, organization and operation of environmental protection funds on
national, ministerial, ministerial-level body, economic corporate and state
corporate levels</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Provincial People’s committees
decide the establishment, organization and operation of their own environmental
protection funds;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Organizations, individuals shall
establish their own environmental protection funds and operation in accordance
with the statute of the fund.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 150. Environmental
service development</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The state encourages
organizations, individuals to establish environmental service business through
bidding, public-private partnership (PPP) in the following areas:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Collecting, transporting,
recycling and treating waste;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Observing, analyzing
environmental, assessing environmental treatment;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Developing, transferring
environmental friendly production technology, environmental technology;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Providing environmental
consultancy, training, and information;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Carrying out environmental
appraisal towards goods, machinery, equipment, and technology;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Appraising environmental damage
and health;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">g) Other environmental protection
services</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Minister of Natural Resources
and Environment shall actively coordinates with Ministers, heads of ministerial
level bodies to provide guidance on the implementation of the regulations
mentioned in Paragraph 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 151. Incentives and
support for environmental protection tasks</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The state shall provide favors,
supports to environmental protection tasks below</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Constructing domestic wastewater
treatment systems;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Constructing plants for recycling,
treating conventional solid waste, hazardous waste, and waste landfill sites;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Constructing environmental
monitoring stations;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Constructing environmental
industrial bases, environmental protection works for the benefits of public
interests;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Manufacturing and trading
eco-friendly products;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Transforming operation of
industrial parks, industrial complex, and entities causing serious pollution to
the environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Government shall detail this
Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 152. Development and
application of science and technology to environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Organizations, individuals
involved in the study, transfer, development and application of science and
technology to environmental protection shall enjoy favors and supports.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Favored activities of study,
transfer, development and application of technology to environmental protection
include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Studying, transferring,
developing and applying technology of waste recycling;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Studying, transferring,
developing and applying environmental friendly technology and exploiting
technology, making effective use of natural resources, saving energy,
preserving nature and biological diversity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Studying, transferring,
developing and applying waste treatment technology, preventing, minimizing
pollution; reforming, restoring and improving environmental quality;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Studying, transferring,
developing and applying pollution control technology, environmental change
forecasting and warning technology; observing and assessing environmental
quality;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Studying and constructing
facilities to cope with climate change;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Studying and applying measures to
improve environmental health, minimize environmental impact on people.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 153. Environmental
industry development</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The state shall invest and provide
favors and supports to individuals, organizations being involved in the
development of environmental industry; in the construction and upgrading of
technical infrastructure for waste treatment and recycling; in the
establishment and development of centralized waste treatment and recycling
sites; in the production and supply of equipment, products in service of
environmental protection. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 154. Communicating and
popularizing the law on environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Dissemination and education of
the law on environmental protection shall be done regularly and extensively.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Any agency, organization, and
individual whose performance in environmental protection is excellent shall be
commended and rewarded in accordance with the law on emulation and
commendation. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Ministry of Natural Resources
and Environment shall coordinate with press agencies responsible for spreading
the law on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Ministries, ministerial level
bodies shall coordinate with the Ministry of Natural Resources and Environment,
and the media responsible to communicate the law on environmental protection
under the management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 155. Provision of
environmental education and provision of training for environmental protection
forces</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Curriculum of general education
levels shall convey environmental content.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The state put priority on
training human resource for environmental protection; encouraging every
organization, individual to participate in the education of environment and
training human resource for environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Ministry of Education and
Training shall actively coordinate with the Minister of Natural Resources and
Environment to detail the educational program of environment and provide
training to human resource on environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XVII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">INTERNATIONAL COOPERATION ON ENVIRONMENTAL PROTECTION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 156. Signing and becoming
a member in the international treaty of environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The international treaty which is
beneficial to global, regional and national environmental protection and is
suitable for the interests and capabilities of The Socialist Republic of
Vietnam shall be considered for signing and participation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 157. Environmental
protection during international economic integration</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The state shall encourage bodies,
organizations, and individuals to actively meet the requirements of environment
in order to enhance competitiveness of goods and services on regional and
international markets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Agencies, organizations, and
individuals participating in international economic integration shall be
responsible for preventing and minimizing negative impact on domestic
environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 158. Expanding
international cooperation on environmental protection</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The state shall encourage
organizations, individuals to cooperate with foreign organizations,
individuals, and overseas Vietnamese in order to enhance capacity and
efficiency of environmental protection in the country; enhance position and
role of the Socialist Republic of Vietnam in environmental protection in the
region and in the world. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The state shall create favorable
conditions for foreign organizations, individuals and overseas Vietnamese to
invest and support training of human resource, scientific study, technological
transfer, natural preservation and other activities in environmental
protection; to develop and make appropriate and effective use of resources of
international cooperation in environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The state shall further
cooperation with neighboring and regional countries to settle issues of
management and exploitation of natural resources and environmental protection.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XVIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">INVESTIGATING, INSPECTING AND HANDLING VIOLATIONS, SETTLING
ENVIRONMENTAL DISPUTES, CLAIMS AND ACCUSATIONS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 159. Responsibilities for
organizing and directing the investigation and inspection of environmental
protection tasks</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The Minister of Natural Resources
and Environment shall organize and direct the investigation and inspection of
environmental protection in accordance with the law on a national scale.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Minister of National Defense,
Minister of Public Security shall organize and direct the investigation and
inspection of environmental protection with respect to establishments, projects
and works under national secrecy in defense and security.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Chairpersons of the Provincial
People’s committees shall organize and direct the investigation and inspection
of environmental protection in accordance with the law in the area.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 160. Actions against
violations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any organization and individual
who violates the law on environmental protection causing pollution and
degradation to the environment, causing losses to other organizations and
individuals shall be responsible for remedying the consequences, restoring the
environment, compensating for the damages in accordance with the regulation of
this Law and relevant laws.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Heads of agencies, organizations,
officials and public servants who misuse their titles and powers to cause
troubles and harassment to organizations, individuals, be involved in cover-ups
on violators of environmental protection or show lack of responsibility for
environmental pollution and problem, depending on the nature and seriousness of
violations, shall incur penalties according to applicable regulations of the
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article
161. Environmental disputes</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span lang="FR" style="color: black; mso-ansi-language: FR;">1.
Environmental disputes include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Disputes concerning rights and
responsibilities for environmental protection in exploitation and use of
environmental components;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Disputes concerning determination
of causes to environmental pollution, degradation and problem;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Disputes concerning
responsibilities for handling and remedying consequences, compensating for
losses caused by environmental pollution, degradation and problem.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Parties in dispute over
environment</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Organizations, individuals using
environmental components in dispute:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Organizations, individuals who
exploit and use environmental components and organizations, individuals who are
responsible for reforming and restoring the polluted and degraded environmental
area, and compensating for environmental damages.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Settlement of environmental
disputes shall be done in accordance with the law on non-contractual civil
dispute settlement and the regulation of relevant law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Environmental disputes that take
place within the Socialist Republic of Vietnam in which either or both of the
parties are foreign organization, individual shall be settled in accordance
with the law by the Socialist Republic of Vietnam except otherwise as
stipulated in the international treaty of which the Socialist Republic of
Vietnam is a member.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 162. Complaints,
accusations and lawsuits</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Organizations, individuals are
entitled to file a complaint and lawsuit against any breach of environmental
protection in accordance with the law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Individuals are entitled to
report any breach of environmental protection to the authorities according to
the law on claims and denunciations. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Time limit for filing a lawsuit
over environment shall begin when the aggrieved individual’s detection of the
damage caused by the breach of environmental protection regulations by other
organizations, individuals.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Chapter
XIX</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">COMPENSATIONS FOR ENVIRONMENTAL
DAMAGES</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article
163. </span><span style="color: black;">Damages caused by environmental pollution
and degradation</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Damages caused by environmental
pollution and degradation include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Deterioration in environmental
function and productivity</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Loss of human life and health,
properties and legal interests of the organizations, individuals due to the
deterioration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 164. Principles of
handling responsibilities of organizations, individuals causing environmental
pollution</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Environmental pollution and its
consequences shall be studied, investigated and concluded opportunely by
regulatory authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Any act causing environmental pollution,
degradation committed by organizations, individuals shall be handled
opportunely according to the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Principles of handling
responsibilities shall be defined as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Head of the organization shall
take responsibility for any breach of environmental protection relating to
activity of his/her organization.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Organizations, individuals
causing environmental pollution, degradation shall be responsible for remedying
the consequences and compensating for the damages caused.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) In case any individual that
causes environmental pollution, degradation during the execution of the tasks
assigned by his/her organization, the organization shall be responsible for
compensating for damages caused according to the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 165. Determination of damages
caused by environmental pollution, degradation</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Degrees of deterioration in
environmental function and productivity are as below:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Mild</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Serious</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Alarming level</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Determination of scope, area of
the environment under deterioration in function and productivity includes:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Scope and area of zone and core
zone under critical and particularly critical deterioration;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Scope, area of buffer zone under
direct deterioration;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Scope, area of other areas under
the impact of core zone and buffer zone.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Determination of environmental
components under deterioration includes:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Determination of number of
environmental components under deterioration, categories of ecosystem similar
to damaged one;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Degree of damage to each
environmental component, ecosystem and categories.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Calculation of environmental
damages is defined as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Initial and lasting damages due
to deterioration in function and productivity of environmental components;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Cost for environmental treatment,
reformation and restoration;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Cost for minimizing or
eliminating damage-causing sources</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Making enquiries from relevant
entities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">đ) Depending on specific condition,
one of the measures mentioned in Points a, b, c and d of this Paragraph may be
applied to calculate environmental damages, and served as a foundation for
compensation and damage compensation settlement.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Calculation of damages due to
deterioration in environmental function and productivity is done independently
or with coordination of the damage causing party and affected party.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">In case either or both of the
parties have requests, environmental protection agencies are responsible for
instructing the calculation to determine the damages or witnessing
determination of damages.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Determination of damages to human
life and health, properties and legal interests of organizations, individuals
caused by environmental pollution and degradation is done in accordance with
the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. The Government shall detail this
Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 166. Determination of
damages caused by deterioration in environmental function and productivity</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Appraisal of damages caused by
deterioration in environmental function and productivity is done at the request
of organizations, individuals affected or the agency involved in settling
damage compensation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Foundations for appraising
damages include a written proposal for damage compensation, information, data,
evidence and others in relation to the compensation and damage causing subject.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Deciding on a damage appraising
organization shall be jointly agreed by both parties; in case both parties fail
to come to an agreement, the decision on the damage appraising organization
shall be made by the agency assigned for settling damage compensation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 167. Liability insurance
for environmental damages</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The State encourages insurance
businesses to undertake liability insurance for environmental damages.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The State encourages
organizations, individuals operating in production, business and service to buy
liability insurance for environmental damages.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Organizations, individuals
operating in production, business and service who are at risk of causing
significant damage to the environment must buy liability insurance for
environmental damages in accordance with the law of the Government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter XX</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">EXECUTION PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 168. Transitional clause</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The dossier which has been
received the competent authorities in accordance with the administrative
procedures on environment before the effective date of this Law shall be
processed in accordance with the law at the time of receiving.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Every license or certificate
issued under the Law on Environmental Protection No. 52/2005/QH11 shall remain
valid until its expiry date.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 169. Effect</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">This law is effective from January
01, 2015.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The Law on Environmental Protection
No. 52/2005/QH11 shall become invalid since the effective date of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 170. Detailed regulations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The Government shall detail
articles, paragraphs stated in the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<i><span style="color: black;">This Law has been ratified on
June 23, 2014 at the 8<sup>th</sup> National Assembly, 7<sup>th</sup> session
of the Socialist Republic of Vietnam. </span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<br /></div>
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<b><span style="color: black;">CHAIRMAN OF NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
</td>
</tr>
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<br /></div>
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<br /></div>
<br />Unknownnoreply@blogger.com14tag:blogger.com,1999:blog-7854658301322086128.post-63240397141303478012014-06-19T00:49:00.000-07:002015-06-05T10:10:29.519-07:00VIETNAM BANKRUPT LAW 2014<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black;">THE NATIONAL ASSEMBLY<br />
--------</span></b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black;">THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom
– Happiness<br />
---------------</span></b></div>
</td>
</tr>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="color: black;">No. 51/2014/QH13 </span></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="text-align: right;">
<i><span style="color: black;">Hanoi, June 19<sup>th</sup>, 2014</span></i></div>
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<br />
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">LAW</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<span style="color: black;">ON BANKRUPTCY</span><br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i><span style="color: black;">Pursuant
to the Constitution of the Socialist Republic of Vietnam; </span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i><span style="color: black;">The
National Assembly promulgates the Law on Bankruptcy. </span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="chuong_1"><b><span style="color: black;">Chapter I </span></b></a></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">GENERAL PROVISIONS </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
1. Scope </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">This
Law regulates the procedure for submitting, receiving petitions and initiating
bankruptcy process; the asset liabilities and measures for asset preservation
during bankruptcy settlement; procedure for business operation recovery; the
declaration of bankruptcy and implementation of Decisions on the declaration of
bankruptcy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
2. Regulated entities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">This
Law shall be applied to enterprises and cooperatives or cooperative unions
(hereinafter referred to as cooperatives) which are established and run in
accordance with the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
3. Application of Law on Bankruptcy </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Law on Bankruptcy is applied to the bankruptcy process of every enterprise and
cooperative based in the territory of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. In
case an international agreement to which Vietnam is a signatory contravenes
regulations of this Law, such international agreement shall prevail. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
4. Interpretation of terms</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">In
this Law, the terms below are construed as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. <i>An
insolvent enterprise or insolvent cooperative (hereinafter referred to as
insolvent entity) </i>is an enterprise or a cooperative having failed to meet
the debt liability for 03 months from the deadline for repayment. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. <i>Bankruptcy
</i>is a legal status of an insolvent entity that is declared bankrupt by the
People’s Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. <i>A
creditor</i> is an individual, an agency or an organization entitled to request
the debtors to pay debts. Creditors include creditors of unsecured debts,
creditors of partly-secured debts and creditors of secured debts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. <i>A
creditor of unsecured debts (hereinafter referred to as unsecured creditor) </i>is
an individual, an agency or an organization entitled to request the debtor to
pay the debts that are not secured against assets of the debtor or a third
party<i>.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. <i>A
creditor of secured debts (hereinafter referred to as secured creditor) </i>is
an individual, an agency or an organization being entitled to request the
debtor to pay the debt secured against assets of the debtor or a third party<i>.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. <i>A
creditor of partly-secured debts (hereinafter referred to as partly-secured
creditor) </i>is an individual, an agency or an organization entitled to
request the insolvent entity to pay the debt partly secured against assets of
the debtor or a third party whose value is not sufficient to cover the debt<i>.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7. <i>Asset
management officer </i>is an individual specialized in management and
liquidation of the assets of an insolvent entity during the process of bankruptcy
settlement.<i> </i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">8. <i>Asset
management enterprise </i>is an enterprise practicing in management and
liquidation of the assets of an insolvent entity during the process of
bankruptcy settlement<i>. </i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">9. <i>Bankruptcy
conductors are</i> judges and executive judges of the People’s Courts; The
Chairman of the People’s Procuracy, prosecutors; asset management officers and
asset management enterprises; The heads of civil execution authorities,
bailiffs.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">10. <i>Entities
involved in bankruptcy process (hereinafter referred to as involved entities) </i>are
creditors; employees; insolvent entities; shareholders; members of cooperatives
or cooperatives which are members of cooperative unions; debtors of insolvent
entities and other entities having relevant benefits and liabilities during the
bankruptcy settlement.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">11. <i>Fee
for submission of request for initiation of bankruptcy </i>(hereinafter
referred to as bankruptcy fee)<i> </i>is an amount of money which the
applicants for initiation of bankruptcy is required to pay for filing the
petition to the People’s Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">12. <i>Cost
of bankruptcy </i>is an amount of money paid for bankruptcy settlement,
including the payments for services provided by asset management officers and
asset management enterprise, audit, publication and other expenditures
according to the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">13. <i>Payment
for financial management </i>is an amount of money paid for the bankruptcy
settlement services provided by asset management officers and asset management
enterprise<i>.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">14. <i>Bankruptcy
advance </i>is an amount of money decided by the People’s Court in order to
make announcement and pay an advance to asset management officers and asset
management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
5. Eligibility and liability to submit written requests for initiation of
bankruptcy process </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
creditor of unsecured debts or partly-secured debts is entitled to send a
written request for initiation of bankruptcy process after 03 months from the
payment due date for the debts which the enterprise or cooperative does not
pay..</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
employee, internal Trade Union (or the superior Trade Union if the internal
Trade Union is not established) is entitled to send a written request for
initiation of bankruptcy process after 03 months from the day on which the
entity have to pay salaries and other debts to the employees.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
legal representative of each enterprise or cooperative is liable to send a
written request for initiation of bankruptcy process when the entity is
insolvent.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
owner of any private enterprise, the President of the Board of Directors of any
joint-stock company, President of the Member assembly of any multi-member
limited liability company, the owner of any single limited liability company or
any general partner of any partnership is liability to submit a written request
for initiation of bankruptcy process when the entity is insolvent. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. Any
shareholder or any group of shareholders owning at least 20% of ordinary shares
for at least 06 consecutive months is entitled to file a written request for
initiation of bankruptcy process when the joint-stock company is insolvent. Any
shareholder or any group of shareholders owning less than 20% of ordinary
shares for at least 06 consecutive months is entitled to file a written request
for initiation of bankruptcy process when the joint-stock company is insolvent
if it is mentioned in the company’s charter.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. Any
member of any cooperative or any legal representative of any cooperative which
is a member of the cooperative union is entitled to file a written request for
initiation of bankruptcy process when the entity is insolvent.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
6. Announcement of insolvency of enterprises or cooperatives</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
individual, agency or organization realizing that any enterprise or a
cooperative is insolvent is liable to send a written notification to those
mentioned in Article 5 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
notifying entities must ensure the precision of the notification. In case any
entity intentionally notifies false information resulting in causing damage to
the enterprise or cooperative, the entity must pay the compensation and have
the liability for the damage.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
7. Responsibility to provide documents and evidences of relevant entities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
individual, agency or organization keeping documents and evidences related to
the bankruptcy case is responsible for providing sufficiently the documents and
evidences within 15 days from the receipt of request of creditors, enterprise
or cooperative, the People’s Court, the People’s Procuracy, asset management
officer or the asset management enterprise. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
individual, agency or organization cannot provide the documents and evidences
as prescribed in Clause 1 of this Article must provide a written explanation.
Any entity not providing the evidences intentionally without legitimate reason
shall be punished according to the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
8. Competence in bankruptcy settlement of the People’s Court </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Court of central-affiliated cities and provinces (hereinafter referred
to as provincial People’s Court) has the competence in bankruptcy settlement
for enterprises and cooperatives registered in the province and for one of the
following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
There are overseas assets or involving entities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
insolvent entity has branches and/or representative offices located in district
and/or cities of various provinces; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
insolvent entity has real estate in district and/or cities of various
provinces; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
provincial People’s Court takes the bankruptcy cases under the management of
the People’s Court of a district/city of the province due to their complicacy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
district People’s Court has the competence in bankruptcy settlement for
enterprises and cooperatives of which the headquarters are located in the
district and for the cases not mentioned in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Supreme People’s Court shall provide guidance on implementing this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
9. Tasks and entitlements of Judges</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Collect and verify documents and evidences related to the request for
initiation of bankruptcy process if necessary.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Make the Decision on the initiation of bankruptcy process or the refusal to
initiate bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Make the Decision on appointing or replacing the asset management officer
and/or the asset management enterprise.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Supervise the asset management officer and/or asset management enterprise.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5.
Decide to conduct an audit of the insolvent entity if necessary.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6.
Make the Decision on the liquidation of the assets of the insolvency entity
after the Decision on the initiation of bankruptcy process in order to cover
the cost of bankruptcy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7.
Take temporary emergency measures according to the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">8.
Impose the prohibition against leaving the place on the representative of the
insolvent entity and request the competent authorities to escort him/her
according to the regulations of the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">9.
Convene the creditors' meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">10.
Make the Decision on approving the resolution of the creditors’ meeting on the
plan to resume business operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">11.
Make the Decision on suspending bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">12.
Make the Decision on the declaration of bankruptcy of the insolvent entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">13.
Impose administrative penalties and/or request competent authorities to impose
criminal penalties according to the regulations of the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">14.
Refer to the bankruptcy settlements for the prior similar cases with the
guidance of the Supreme People’s Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">15.
Must dismiss settling bankruptcy in one of the cases prescribed in Clause 1
Article 10 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">16.
Perform other tasks and powers according to the regulations of the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
10. Dismissing settling bankruptcy or replacing the Judge</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
judge must dismiss settling bankruptcy or be replaced in the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
judge is an involved entity; a representative or a relative of an involved
entity of the case;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
judge is participating in the case as a prosecutor, a asset management officer,
the legal guardian of an involved entity, a valuator or a translator;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
Judge is a member of a group of Judges taking charge of the case and has
connections of consanguinity with other judges; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
judge has once made the Decision on the declaration of bankruptcy for the case;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
There is any evidence that the Judge is prejudiced.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
replacement of the Judge shall be decided by executive judge of the People’s
Court. In case the Judge taking charge of the case is an executive judge, the
replacement of the Judge shall be decided by a higher People’s Court. The
decision on replacing the Judge of the executive judge shall be the final
decision. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
11. individuals or enterprises being entitled for practicing financial
management.</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">An
individual or an enterprise being entitled for practicing financial management
is:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
asset management officer;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Asset management enterprise</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
12. Requirements for working as a asset management officer</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
following individuals are eligible for being issued practice certificates of
asset management officer:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) A
lawyer;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) An
auditor;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) A
person having a bachelor degree in law, economy, accountancy or bank and 05
years of experience or more in his/her field.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. 2.
Requirements for working as a asset management officer:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) Be
capable of civil acts;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Have ethical qualities, sense of responsibility, integrity and objectivity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Have practice certificate of asset management officer.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Government shall regulate the issuance of practice certificates of asset
management officer and State management of asset management officers.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
13. Asset management enterprises</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. An
enterprise being entitled for practicing financial management is:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) A
partnership; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) A
private enterprise. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Requirements for a asset management enterprise.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
partnership is established by at least two general partners who are asset
management officer and/or the General Director or Director of the partnership is
a asset management officer; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) A
private enterprise is owned by a asset management officer who is its Director.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Government shall regulate the financial management and the implementation of
State management of asset management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
14. Individuals prohibited from practicing financial management.</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Officials and civil servants; military officers, professional soldiers and
military workers who are working in the offices and bases of the People’s Army;
professional commissioned and non-commissioned officers who are working in the
offices and units affiliated to the Police Authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. An
individuals who faces a criminal prosecution; who is convicted and not expunged
criminal record; who is incurring administrative penalty of putting into a
reform school or a rehabilitation center. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. An
individual who is incapable of civil acts. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
15. Revocation of practice certificates of asset management officers</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. An
issued practice certificates of asset management officers shall be revoked if
the obtainers are:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Officials and civil servants; military officers, professional soldiers and
military workers who are working in the offices and bases of the People’s Army;
professional commissioned and non-commissioned officers who are working in the
offices and bases of the Police Authorities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Individuals who are convicted and the sentence </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Individuals whose practicing certificates of lawyer or auditor is revoked;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
individuals replaced according to Point a and b of Clause 1 Article 46 of this
Law in 02 or more bankruptcy cases. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Government shall regulate the revocation of practice certificate of asset
management officer.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
16. Rights and obligations of asset management officers and asset management
enterprises</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Manage and supervise the business operation and asset liquidation of the
insolvent entities as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Collect, verify and manage the documents and evidence related to the business
operation of the entities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Draw up lists of assets, creditors and debtors;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) Preserve
assets; prevent selling and/or giving asset without permission of the Judge;
prevent dispersing and hiding assets; maximize the value of the entities’ asset
on selling and/or liquidating; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Supervise the business operation of the entities according to the regulations
of the Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Hire an individual or an organization according to the regulations of the Law; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e)
Advise the Judge on selling the entities’ assets in order to cover the cost of
bankruptcy;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Sell the entities’ assets in accordance with the Judge’s decision in order to
cover the cost of bankruptcy;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h)
Valuate and liquidate assets according to the regulations of this Law; send
reports to civil execution authorities and notifications to involving entities
on the asset liquidation of an appointed individual or organization.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">i)
Send the collected money to the bank accounts held by the People’s Court or
civil execution authorities </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Represent the insolvent entity if the entity does not have any legal
representative. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Make a report on assets, debts and the operation of the enterprise or
cooperative participating in making plan for recovering the business operation
of the insolvent entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Advise the Judge to do the followings:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Collect evidences;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Declare that a transaction is invalid and take back the entities’ assets which
are illegally sold or given;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Take temporary emergency measures; impose administrative penalties; transfer
dossier to competent authorities for imposing criminal penalties according to
the regulations of the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5.
Receive payment and professional liability insurance according to the
regulations of the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6.
Make a report on the performance of the tasks and powers at the request of the
Judge and/or civil execution authorities; Take liability before the Judge,
civil execution authorities and the Law for the performance of the tasks and
powers.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
17. Tasks and powers of civil execution authorities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Implement the decision on taking temporary emergency measures, on declaration
of an invalid transaction, on the declaration of bankruptcy and other decisions
according to the regulations of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Request the asset management officers and/or the asset management enterprises
to valuate and liquidate the entities’ assets; Liquidate the assets in the cases
prescribed in Clause 4 Article 121 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Supervise the performance of liquidation of the insolvent entities’ asset of
the asset management officers and asset management enterprises; request the
asset management officers and asset management enterprises to report on the
liquidation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Request the People’s Court to replace the asset management officers and/or the
asset management enterprises during the liquidation of the insolvent entities’
assets according to Article 46 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5.
Redistribute the assets of the insolvent entities in accordance with the
decision of the People’s Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6.
Make the Declaration of finishing the process of the Declaration of bankruptcy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7.
Perform other tasks and powers according to the regulations of the Law on civil
execution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
18. Rights and obligations of involved entities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Comply with the requests of the Judge, the asset management officers, the asset
management enterprises and civil execution authorities according to the
regulations of Law on bankruptcy;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Provide documents and evidences related to the bankruptcy settlement.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Request individuals, agencies and organizations keeping the documents and
evidences related to their lawful rights and interests to provide the evidences
to the People’s Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Request the Judge, asset management officer, asset management enterprise to
collect and verify the documents and evidence which cannot provide or request
for assess and valuate the assets; request the Judge to conduct an audit of the
insolvent entities; request the Judge to convene the testifiers.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. Be
informed and allowed to record and make copy of the documents and evidences
provided by other involving entities or collected by the Judge. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6.
Request for employment, change and cancellation of the temporary emergency
measures. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7.
Receive eligibility notification for performing their rights and obligations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">8.
Protect or employ a legal guardian to protect their lawful rights and
interests. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">9.
Participate in the creditors’ meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">10.
Request for replacing the asset management officers and/or asset management
enterprises according to Article 46 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">11.
Request the asset management officers and/or asset management enterprises to
add more creditors and debtors into the lists of creditors and debtors.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">12.
Advise the asset management officers and/or asset management enterprises to
take back the sums of money and/or assets of the debtors.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">13.
Present at the request of the asset management officers and/or asset management
enterprise, at the summon of the People’s Court and comply with the decisions
of the People’s Court during the bankruptcy settlement.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">14.
Participating in the management and liquidation of assets at the requests of
the Judge, the civil execution authorities, asset management officers, the
asset management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">15.
Request for reconsidering the decision of the People’s Court according to the
regulations of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">16. In
case an involved entity dies, his/her lawful heir shall perform the rights and
obligations prescribed in this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
19. Rights and obligations of applicants for initiation of bankruptcy process
(hereinafter referred to as requesters)</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Perform rights and fulfill obligations of the involving entities prescribed in
Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Advise the People’s Court on the asset management officers and/or asset
management enterprises before the initiation of bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. Pay
the bankruptcy fee and/or bankruptcy advance except the cases in which the
bankruptcy fee and/or bankruptcy advance are exempt. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. Be
honest about submitting requests for the initiation of bankruptcy process </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
20. Rights and obligations of insolvent entities.</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Perform rights and fulfill obligations of the involving entities prescribed in
Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Give opinion on accept or reject a number or all of the requests of the
requesters.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Publicly announce the Decision on the initiation of bankruptcy process on the
receipt of the Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
21. Controlling and supervising the observance of the Law during the bankruptcy
settlement</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Procuracy shall control and supervise the observance of the law during
the bankruptcy settlement and performance of requesting, advising, and
appealing according to the regulations of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Procuracy shall participate in meetings about considering the advices
and appeal of the People’s Procuracy; control and supervise the decisions
pertaining to bankruptcy settlement of the People’s Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
22. Bankruptcy fee</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
requesters must pay the bankruptcy fee according to the regulations of the Law
on court fees of People’s Court. The requesters prescribed in Clause 2 Article
5 and Point a Clause 1 Article 105 of this Law is exempt from paying this fee.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
23. The cost of bankruptcy and the bankruptcy advance</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
cost of bankruptcy is covered by the value of the assets of the insolvent
entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
requesters must pay the bankruptcy advance except the requesters mentioned in
Clause 2 Article 5 and Point a Clause 1 Article 105 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
People’s Court shall appoint asset management officers and/or asset management
enterprises to sell a number of assets of an insolvent entity in order to
ensure the cost of bankruptcy. The valuation and sale of the assets shall comply
with Articles 122, 123 and 124 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
People’s Court shall decide the bracket of the bankruptcy advance for each
specific case according to the regulation of the Law, and decide the return of
the advance, except the cases in which the petitioners violated as mentioned in
Clause 4 Article 19 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
24. Payments for asset management officers and asset management enterprises</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
payment for the asset management officers and asset management enterprises
shall be calculated depending on their time, effort and result.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Government shall regulate the payment for the asset management officers and the
asset management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
25. Written requests, provision and notification during bankruptcy settlement</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court, the People’s Procuracy, civil execution authorities, asset
management officers, and asset management enterprises must make requests,
provision and written notifications to the involved entities according to the
regulations of this Law and the Law on civil procedure.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
II</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">WRITTEN REQUESTS FOR INITIATION OF BANKRUPTCY PROCESS AND
RECEIPT OF REQUESTS FOR INITIATION OF BANKRUPTCY PROCESS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
26. Requests of debtors for initiation of bankruptcy process </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
When requesting the People’s Court to initiate bankruptcy process, the
creditors mentioned in Clause 1 Article 5 of this Law must make a request for
the initiation of bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
request for initiation of bankruptcy process must contain:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Name of the People’s Court in charge of bankruptcy settlement;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name and address of the requester;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Name and address of the enterprise or the cooperative forced to file for
bankruptcy;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
The due debts </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Proof
of due debts must be enclosed herewith .</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
When advising on the selection of asset management officers and/or asset
management enterprises, the request must contain the name and address of the
asset management officers and/or asset management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
27. Requests for initiation of bankruptcy process of employees or representatives
of Trade Unions </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
When requesting the People’s Court to initiate bankruptcy process, the
representative of the employees or the Trade Union mentioned in Clause 2
Article 5 of this Law must make a request for the initiation of bankruptcy
process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
request for initiation of bankruptcy process must contain:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Name of the People’s Court in charge of bankruptcy settlement;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name and address of the petitioner;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Name and address of the enterprise or the cooperative forced to file for bankruptcy;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Total amount of outstanding salaries and other debts which are due </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Proof
of employees' salaries and other due debts must be enclosed herewith.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. In
case of appointment of asset management officers and/or asset management
enterprises, the request must contain the name and address of the asset
management officers and/or asset management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
From the day of submission of the requests, the employees or the Trade Union
representative shall have the rights and obligations of creditors’ according to
the regulations of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
28. Request for initiation of bankruptcy process of insolvent entities .</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
insolvent entities mentioned in Clause 3 and Clause 4 Article 5 of this Law
must make requests for the initiation of bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
request for initiation of bankruptcy process must contain:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Name of the People’s Court in charge of bankruptcy settlement;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name of the insolvent entity</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name and address of the requester;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
The basis for requesting initiation of bankruptcy process </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
request for initiation of bankruptcy process must be enclosed with the
following documents:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) A
financial statement of the insolvent entity of the recent 03 years. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">In case
the insolvent entity has been established less than 03 years, the financial
statement shall cover all the operation time;</span></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) An
explanation for the insolvency; A report on results of the recovering attempts
of the entity, which is failed to remedy the insolvency;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) A
detailed list of assets and their locations of the entity</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) A
list of creditors and debtors with their respective name, address, loans and
debts which are secured, partly-secured and/or unsecured and due or not due;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Documents related to the establishment of the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e) The
results of the valuation for the remaining assets (if any)</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. In
case of appointment of asset management officers and/or asset management
enterprises, the request must contain the name and address of the asset
management officers and/or asset management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. If
the entities prescribed in Clause 3 and Clause 4 Article 5 of this Law do not
file the request for initiation of bankruptcy process on the situation of
insolvency of the enterprise or the cooperative, they shall take the liability
before the Law. Compensation shall be paid if there is any damage caused by the
failure to request initiation of bankruptcy process after the insolvency of the
enterprise or the cooperative.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
29. Requests for initiation of bankruptcy process of shareholders of groups of
shareholders of joint-stock companies, members of cooperative or cooperative
members of cooperative unions. </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
When requesting the People’s Court to initiate bankruptcy process, a
shareholder of a group of shareholders of a joint-stock company, a member of a
cooperative or a legal representative of a cooperative member of a cooperative
union mentioned in Clause 5 and Clause 6 Article 5 of this Law must make a
request for the initiation of bankruptcy process. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
petition must contain the contents prescribed in Clause 2 Article 28 of this
Law and be enclosed with the documents (if any) prescribed in Clause 3 and
Clause 4 Article 28 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
30. Method of sending requests for the initiation of bankruptcy process </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Anyone wishing to request the initiation of bankruptcy process must send the
application and documents to the People’s Court either </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
directly; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) or
by post.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
day on which the request for bankruptcy process is submitted shall be counted
from the day on which the People’s Court receives the request or attested by
the day on postmark.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
31. Appointment of a judge for bankruptcy settlement </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 03 working days from the receipt of the written request for initiation
of bankruptcy process, the executive judge of the People’s Court shall appoint
a judge or a group of 03 judges for the bankruptcy settlement.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
executive judge of the Supreme People’s Court shall make the regulations on the
group of judges according to Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
32. Handling the written request for initiation of bankruptcy process </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 03 working days from the day of appointment, the appointed judge must
consider and handle the request as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) if
the written request for initiation of bankruptcy process is satisfactory, the
judge shall notify the requester of the bankruptcy fee and bankruptcy advance
except the cases in which the bankruptcy fee and bankruptcy advance are exempt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) If
the written request for initiation of bankruptcy process does not include any content
prescribed in Article 26, Article 27, Article 28 or Article 29 of this Law, the
judge shall request the requester to amend the petition;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
written request for initiation of bankruptcy process shall be transferred to
another People’s Court if it is within the jurisdiction of such People’s Court;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
written request for initiation of bankruptcy process may be dismissed. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
notification of handling of request for initiation of bankruptcy process must
be made in writing and sent to the requester and the insolvent entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
33. Transferring written request for initiation of bankruptcy process to the
competent People’s Court and handling the request for reconsideration of such
move;</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Court handling the written request for initiation of bankruptcy
process mentioned in Point c Clause 1 Article 32 of this Law shall transfer the
written request for initiation of bankruptcy process and related documents and
evidences to a competent People’s Court and notify the requester.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Within
03 working days from of the receipt of the Decision on moving the written
request for initiation of bankruptcy process, the petitioner or the designated
People’s Court may request the executive judge of the higher People’s Court to
directly reconsider such move.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 03 working days from of the receipt of the request, the executive judge
of the higher People’s Court shall directly reconsider the move. The Decision
of the executive judge of the higher People’s Court shall be the final
decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
34. Requests for amending written requests for initiation of bankruptcy process
</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">If the
written request for initiation of bankruptcy process does not include any
content prescribed in Article 26, Article 27, Article 28 or Article 29 of this
Law, the judge shall request the requester to amend the petition; The time for
the petition to be amended shall be decided by the People’s Court but not more
than 10 working days from the day on which the requester receives the request;
in special cases, the People’s Court may extent the time but not more than 15
days in total.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
35. Dismissing written requests for initiation of bankruptcy process</span></b><span style="color: black;"> </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Court shall dismiss the written request for initiation of bankruptcy
process in the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
requester is not prescribed in Article 5 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
requester does not make amendment to the written request for initiation of
bankruptcy process according to Article 34 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Another People’s Court has made a Decision on the initiation of bankruptcy
process for the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
requester withdraws the written request for initiation of bankruptcy process
according to Clause 2 Article 37 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
The requester does not pay the bankruptcy fee and bankruptcy advance except the
cases in which the bankruptcy fee and bankruptcy advance are exempt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Decision to dismiss the written request for initiation of bankruptcy process of
the People’s Court must contain the explanation for the dismissal. The People’s
Court must send such Decision to the requester and the People’s Procuracy at
the same level with in 03 working days from the day on which the Decision is
made.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
36. The Request for reconsidering the dismissal of the written requests for
initiation of bankruptcy process </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 03 working days from of the receipt of the Decision to dismiss the
written request for initiation of bankruptcy process of the People’s Court, the
requester or the People’s Procuracy at the same level may request the executive
judge of People’s Court who makes the Decision to reconsider the dismissal.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Within 03 working days from of the receipt of the request, the executive judge
of People’s Court who makes the Decision must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Make a Decision on upholding the dismissal of the written request for
initiation of bankruptcy process. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Make a Decision to cancel the dismissal of the written request for initiation
of bankruptcy process and take the case according to the regulations of this
Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 05 working days from of the receipt of the Decision pertaining to the
reconsideration of the dismissal of the written request for initiation of
bankruptcy process, the requester or the People’s Procuracy at the same level
may request the executive judge of the higher People’s Court for
reconsideration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Within 07 working days from of the receipt of the request, the executive judge
of the higher People’s Court must:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Make a Decision to uphold the dismissal of the written request for initiation
of bankruptcy process. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Make a Decision to cancel the dismissal of the written request for initiation
of bankruptcy process and request the People’s Court to take the case according
to the regulations of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
Decision of the executive judge of the higher People’s Court shall be the final
decision. This Decision must be sent to the petitioner, the People’s Procuracy
at the same level, the People’s Procuracy making request and the People’s Court
having made the dismissal.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
37. An agreement between the creditors making written requests for initiation
of bankruptcy process and an insolvent entity;</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 03 working days from the day on which the People’s Court receives the
satisfactory written request for initiation of bankruptcy process, the
insolvent entity and creditors may submit a written request to the People’s
Court for permission to negotiate withdrawing of request.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court shall decide the negotiation duration which is not longer than
20 days from of the receipt of the satisfactory written request for initiation
of bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. If the
parties reach an agreement on withdrawal of the written request for initiation
of bankruptcy process, the People’s Court shall dismiss the case. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. If
the parties cannot reach an agreement within the time given, the People’s Court
shall request the requester to pay the bankruptcy fee and bankruptcy advance
and take the case according to the regulations of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
negotiation of the parties must comply with the regulations of this Article and
the Law on bankruptcy;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
38. Procedure for paying the bankruptcy fee and bankruptcy advance</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 03 working days from the receipt of the satisfactory written request for
initiation of bankruptcy process, People’s Court must estimate an amount of the
bankruptcy advance and inform the requester in order for him/her to make the
payment. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">If
there is a request for negotiation, the requester shall be notified of the
bankruptcy fee and bankruptcy advance in accordance with Clause 3 Article 37 of
this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Within 15 days from the receipts of the request for paying the bankruptcy fee
and bankruptcy advance, the requester must make the payment as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) Pay
the civil execution authorities the bankruptcy fee; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Send the advance of bankruptcy fee to the bank account held by the People’s
Court.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
39. Receipt of written requests for initiation of bankruptcy process </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court shall receive the written request for initiation of bankruptcy
process on receiving the receipts of the bankruptcy fee and the bankruptcy
advance. With regard to the cases in which the bankruptcy fee and bankruptcy
advance are exempt, the receipt shall be considered the day on which the
People’s Court receives the satisfactory written request for initiation of
bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
40. Announcing receipt of written requests for initiation of bankruptcy process
</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 03 working days from the receipt of the written request for initiation
of bankruptcy process, the People’s Court must send a written notification of
such receipt to the requester, the insolvent entity, organizations and/or
agencies that are handling cases related to the entity and the People’s
Procuracy at the same level.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">If the
requester is the legal representative of the insolvent entity, the People’s
Court must send the notification to the creditors advised by the entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the requester is not the insolvent entity, within 15 days from the receipt of
the notification of the People’s Court, the insolvent entity must provide the
People’s Court with the documents and evidences prescribed in Clause 3 Article
28 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
41. Temporary suspension of the financial obligation of an insolvent entity;</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Within
05 working days from the acceptance of the written request for initiation of
bankruptcy process, the suspension of the financial obligation of an insolvent
entity shall be as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
civil execution authorities must suspend the civil execution pertaining to the
assets subject to the judgment debt of the entity, except the judgment forcing
the entity to pay the compensation for life, health, reputation or salaries of
its employees. The suspension must comply with the regulations of the Law on
civil execution; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Court and referee must suspend the civil cases related to the financial
obligations in which the insolvent entity is a litigant. The suspension must
comply with the regulations of the Law on civil procedure and the Law on
commercial arbitration. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court must separate and suspend the civil part in a criminal and administrative
case, which is related to the financial obligations of the insolvent entity
being a litigant. The separation and suspension must comply with the
regulations of the Law on criminal procedure and administrative procedure; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
competent authorities shall suspend the handling of collateral for secured
debts of the insolvent entity. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
collateral which is likely to be damaged or dramatically devalued shall be
handled according to Clause 2 and Clause 3 Article 53 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
III</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">INITIATION OF BANKRUPTCY PROCESS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
42. Decisions on the initiation of bankruptcy process or the refusal to
initiate bankruptcy process</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 30 days from the receipt of a written request for initiation of
bankruptcy process, the Judge shall make a Decision on the initiation of
bankruptcy process or refusal to initiate bankruptcy process, except the cases
prescribed in Article 105 of this Code. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Judge shall make the Decision on the initiation of bankruptcy process when the
enterprise or cooperative is insolvent.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. If
necessary, before making the decision, the Judge may convene a meeting which is
attended by the requester, the chairman or the legal representative of the
entity forced to file for bankruptcy and other relevant individuals and organizations
in order to examine the proof of insolvency of the entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Decision on the initiation of bankruptcy process must contain:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Name of the People’s Court; full name of the Judge; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Date and reference number of the acceptance of written request for initiation
of bankruptcy process; name and address of the requester; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Name and address of the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Time and place where the creditors make declarations and the legal consequences
of not making declaration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
People’s Court shall make the Decision on the refusal to initiate bankruptcy
process if the enterprise or cooperative is deemed not to be the cases
prescribed in Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">In
this case, the person submitting the written request for initiation of bankruptcy
process shall be reimbursed for the bankruptcy advance; the request for
fulfillment of the financial obligations that are suspended as prescribed in
Article 41 of this Law shall be continued to be handled.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. The
Decision on the initiation of bankruptcy process or the refusal to initiate
bankruptcy process shall take effect from the date on which it is made. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
43. Notification of Decisions on the initiation of bankruptcy process or the
refusal to initiate bankruptcy process </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Decision on imitating bankruptcy process issued by the People’s Court must be
sent to the requester, the insolvent entity, creditors, the People’s Procuracy
at the same level, civil execution authorities, tax authorities, business
registry where the headquarter of insolvent entity located and posted on the
national enterprise registration portal , website of the People’s Court and 02
consecutive issues of the newspaper of the province where the headquarter of
insolvent entity is located.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Decision on the refusal to initiate bankruptcy process must be sent to the
requester, <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">the entity forced to file for bankruptcy</span> and the People’s
Procuracy at the same level.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
time for sending notification of the Decision on the initiation for bankruptcy
process is within 03working days from the day on which the Decision is given by
the People’s Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
44. Requests for reconsidering and appeals against Decisions on initiation of</span></b><span style="color: black;"> <b>bankruptcy process or Decision on refusal to initiate
bankruptcy process</b></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 07 working days from the receipt of a Decision on the initiation of
bankruptcy process, the involving entities may request reconsideration of the
Decision, the People’s Procuracy at the same level may appeal against the
Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. On
receiving the request or the appeal, the People’s Court giving the Decision on
the initiation of bankruptcy process shall send the dossier on the case to the
superior People’s Court for settlement.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 03 working days from the receipt of the dossier on the case and the request
for reconsideration and/or the appeal, the superior People’s Court shall
appoint a group of 03 judges to handle the request and/or the appeal and
forward the dossier to the People’s Procuracy at the same level.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Within 05 working days from the receipt of the dossier on the case forwarded by
the People’s Court, the People’s Procuracy at the same level must return the
dossier to the People’s Court.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5.
Within 05 working days from the receipt of the dossier on the case returned by
the People’s Procuracy at the same level, the group of judges must arrange a
meeting for considering and settling the request and/or the appeal.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. The
meeting shall be attended by the representatives of the People’s Procuracy and
the minutes of the meeting shall be taken by a court clerks. If necessary,
other entities may be summoned in order to clarify unclear issues.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7. The
group of judges may give one of the following decisions:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Uphold the Decision on the initiation of bankruptcy process or the refusal to
initiate bankruptcy process;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Cancel the Decision on the refusal to initiate bankruptcy process and request
the People’s Court given the Decision to make a Decision on the initiation of
bankruptcy process; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Cancel the Decision on the initiation of bankruptcy process and notify the
People’s Court given the Decision and the involving entities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">8. The
decision of the group of judges is the final decision. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">9. The
executive judge of the Supreme People’s Court shall make the regulations on
settling the request for reconsideration and/or appeal against the Decision on
the initiation for bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
45. Appointment of asset management officers and asset management enterprises</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 03 working days from the day on which the Decision on the initiation of
bankruptcy process, the judge is responsible for appointing asset management
officers and asset management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Criteria for appointing asset management officers and asset management
enterprises:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
individuals must possess practice certificates of asset management officers and
asset management enterprises;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
requester gives advice on selecting the asset management officers and/or asset
management enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
asset management officers and the asset management enterprises do not have
benefits related to the case;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
characteristics of the case are suitable; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
asset management officers and/or asset management enterprises must not the
relatives of the involving entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
written appointment of the asset management officers and/or the asset
management enterprises must contain:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Name and address of the creditors; the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name and address of the asset management officers and/or asset management
enterprises;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
summary content of the request for initiation of bankruptcy process; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Criteria for appointing asset management officers and the asset management
enterprises;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e) The
amount of the bankruptcy advance for the asset management officers and/or the
asset management enterprises</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Tasks and powers of the asset management officer and/or the asset management
enterprise</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h)
Signature and stamp of the judge of the People’s Court </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
46. Replacement of asset management officers or asset management enterprises</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
asset management officer or a asset management enterprise shall be replaced by
the Judge if such asset management officer or asset management enterprise:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Violates any obligation prescribed in this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) Is
proven not objective while performing duties;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">c) Be
incapable of performing duties in cases of force majeure;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Decision on replacement of a asset management officer or a asset management
enterprise must be made in writing and sent to the asset management officer,
asset management enterprise, and involved entities. The handling of the advance
paid to the asset management officer and asset management enterprise must be
specified in such Decision</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 03 working days from of the receipt of the Decision to replace the asset
management officer or asset management enterprise, the involving entities and
the asset management officer or asset management enterprise may request the
executive judge of the People’s Court to reconsider the Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Within 03 working days from of the receipt of the request for reconsideration
of the replacement of the asset management officer or asset management
enterprise, the executive judge of the competent People’s Court shall make one
of the following Decisions.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Uphold the Decision to replace the asset management officer or asset management
enterprise;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Cancel the Decision to replace the asset management officer or asset management
enterprise.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
Decision of the executive judge of the People’s Court, which is prescribed in
Clause 4 of this Article shall be the final decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">6. If the replacement
is made due to the regulations prescribed in Point a and Point b Clause 1 this
Article, the replaced financial management or asset management enterprise must
return all their paid advance .</span><span style="color: black;"> If the
replacement is made due to the regulations prescribed in Point c Clause 1 this
Article, the replaced financial management or asset management enterprise shall
be paid in proportion to the work done.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7.
Within 03 working days on which the Decision on the replacement is made, the
asset management officer or asset management enterprise must transfer all the
work done to the new asset management officer or asset management enterprise.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">8. The
asset management officer or asset management enterprise which is replaced due
to the regulations <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">prescribed in Point a and Point b Clause 1 this
Article or does not transfer the works prescribed in Clause 7 this Article,
shall be administratively sanctioned or liable to criminal prosecution
depending on the nature and severity of the violations. If there is any damage,
the replaced </span>asset management officer or asset management enterprise
must pay the compensation for such damage.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
47. Business operation of insolvent entities on initiation of bankruptcy
process.</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
After the Decision on the initiation of bankruptcy process is made, the
insolvent entity shall keep running the business operation but under the
supervision of the judge and asset management officers and/or asset management
enterprises.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. On
the perception that the insolvent entity is incapable of running the business
operation or denoted to violate the regulations prescribed in Clause 1 Article
48 of this Law, the judge shall decide to replace the legal representative of
the insolvent entity upon the request of creditors’ meeting or the asset
management officers and/or asset management enterprises. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
48. Prohibited activities of insolvent entities on initiation of bankruptcy
process.</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
After the Decision on the initiation of bankruptcy is made, the insolvent
entity is prohibited from:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Dispersing and hiding assets;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Paying the unsecured debts, except the unsecured debts incurred after the
initiation of bankruptcy process and the employees’ salaries prescribed in
Point c Clause 1 Article 49 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Renouncing the right over debt claim;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) Making
an unsecured debt into a secured or partly-secured debt with collateral which
are assets of the entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
transaction prescribed in Clause 1 this Article is invalid and shall be handled
according to Article 60 of this Law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
49. Supervising insolvent entities on initiation of bankruptcy process.</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
After the Decision on the initiation of bankruptcy process is made, the
insolvent entity must notice the asset management officers and/asset management
enterprises before:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Doing the activities related to loan, pledge, mortgage, sale, transfer or lease
of assets; sale or exchange of shares; transfer of asset ownership; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Terminating a valid contract;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Paying the debts incurred after the initiation of bankruptcy process; paying
employees’ salaries.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
notification shall be sent directly or in form of registered mail, normal mail,
email, fax or telex. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 03 working days from the receipt of notification of the entity, the
asset management officers and/or asset management enterprises must respond that
whether the entity is permitted to do the activities mentioned in Clause 1 this
Article or not, and be liable to their responses. The asset management officers
and/or asset management enterprises must report on their responses to the judge.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. If
one of the activities prescribed in Clause 1 this Article is made without the
permission of the asset management officers and/or asset management
enterprises, it shall be stopped, recovered to the original state and handled
according to the regulations of the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
50. Authorizing bankruptcy settlement</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
During the bankruptcy settlement, the People’s Court may authorize another
People’s Court in order to retrieve assets, collect statements of the involving
entities, assess and valuate assets or take other measures to collect
statements and evidences related to the case.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. ,
It is required to state clearly the names and addresses of the involved
entities related to the authorization and delegated tasks in the Decision on
authorization.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
authorized People’s Court must perform the works within 30 days from the
receipt of the authorization and send a written report on the results to the
People’s Court giving the authorization; If the authorized People’s Court
cannot perform the tasks, it must send an explanation to the People’s Court
giving the authorization.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">FINANCIAL OBLIGATIONS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article 51. </span><span style="color: black;">Valuation of financial obligation</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
valuation of financial obligations that an insolvent entity incurs before the
People’s Court makes the Decision on the initiation of bankruptcy process shall
be carried out when such Decision is issued. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
valuation of financial obligations that an insolvent entity incurs after the
People’s Court makes the Decision on the initiation of bankruptcy process shall
be carried out when the Decision on the declaration of bankruptcy is issued. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. In case the
financial obligations prescribed in Clause 1 and Clause 2 this Article are not
in money, the People’s Court shall valuate the obligations in money.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
52. Determination of interest on debts</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
interest on the debts shall be charged under the agreement from the issuance of
the Decision on initiation of bankruptcy process but the payment for such
interest shall be delayed.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">If the
judge gives a decision on suspending bankruptcy process according to Article 86
of this Law and/or suspending the plan to resume the business operation
according to Point a Clause 1 Article 95 of this Law, the parties shall
continue to pay the interest as agreed.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
interest on any debt arising during the time from the initiation of the
bankruptcy process to the declaration of bankruptcy shall be determined
according to the agreement under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
From the day of the declaration of bankruptcy of the insolvent entity, the
interests on debts are no longer charged.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
53. Handling secured debts</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
After the initiation of bankruptcy process, the asset management officers
and/or asset management enterprises shall request the judge to handle the secured
debts that are suspended as prescribed in Clause 3 Article 41 of this Law. The
judge shall consider and decide as follows :</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) If
the assets put up as collateral are used for resuming the business operation,
they shall be handled according to the Resolution of creditors’ meeting; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) If
the plan to resume business operation is not implemented or the assets put up
as collateral are not necessary to resume the business operation, the assets
shall be handled according to effective period of the contract, with regard to
any secured contract which is due. With regard to any secured contract that is
undue, the People’s Court shall suspend the contracts and handle the secured
debts before the declaration of bankruptcy. The secured debts shall be handled
according to Claus 3 this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the assets put up as collateral are likely to be damaged or dramatically
devalued, the asset management officers and/or asset management enterprises
shall request the judge to immediately handled them according to Clause 3 this
Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
assets put up as collateral prescribed in Point b Clause 1 and Clause 2 this
Article shall be handled as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
secured debts determined before the People’s Court receives the written request
for initiation of bankruptcy process shall be paid by the collateral.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) If
the value of the collateral is not enough to cover the debt, the remaining
value of the debt shall be paid during the liquidation of the assets of the
insolvent entity; if the value of the collateral is higher than the debt, the
difference shall be included in the value of the assets of the insolvent
entity. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
54. Sequence of redistribution of assets</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
When the judge gives the Decision on the declaration of bankruptcy, the assets
of the insolvent entity shall be redistributed in the following sequence: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Cost of bankruptcy</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
unpaid salaries, severance pay, social insurance and medical insurance to
employees, other benefits according to the labor contracts and collective
bargaining agreements; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) Debts
incurred after the initiation of bankruptcy which are used for resuming the
business operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Financial obligations to the Government; unsecured debts payable to the
creditors on the list of creditors; secured debts which are not paid because
the value of collateral is not enough to cover such debts. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
remaining amount of the asset value after every payment prescribed in Clause 1
this Article has been made shall belong to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Members of the cooperative ; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Owners of the private enterprises; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Owners of the single member limited companies; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Members of multi-member limited liability companies , shareholders of the
joint-stock companies; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
members of the partnerships; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. If
the value of the assets of the insolvent entity is not enough to make the
payment as prescribed in Clause 1 this Article, the entities given the same
priority shall be paid in proportion to the debt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
55. Financial obligations in cases of joint responsibility or guarantees</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. If
there are many enterprises and/or cooperatives having joint responsibility to a
debt while one or all of the entities are insolvent, the creditor may claim the
payment for the debt from any entity according to the regulations of the Law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. In case an
guarantor is insolvent, the guarantee is handled as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
guarantor must fulfill every obligation to the guarantee that arises. If the
guarantor does not pay sufficiently in the range of guarantee, the creditor may
request the guarantee obtainer to pay the deficiency;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) If
the obligation to the guarantee is not occur yet, the guarantee obtainer must
find another measure for guarantee, except the guarantee obtainer has other
agreements with the creditor. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. If the
guarantee obtainer or both the guarantor and the guarantee obtainer are
insolvent, the guarantor shall take the liability of the guarantee obtainer
according to the regulation of the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
56. Returning rented or borrowed assets on the declaration of bankruptcy of an
insolvent entity</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 10 working days from the receipt of the Decision on declaration of
bankruptcy, the owners of the assets rented or borrowed by the insolvent entity
must present proof of the ownership, rental contract or borrowing contract to
the civil execution authorities in order to take back the assets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the insolvent entity has paid the rent in advance and the rental period has not
ended, the owners shall take back the assets after paying the amount in
proportion to the remaining rental period in order for the civil execution
authorities to include the amount in the assets of the entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. If
the insolvent entity has transferred the rented or borrowed assets to other
parties and cannot take back, the owners of the assets may request for
compensation for the assets which is considered an unsecured debt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
57. Returning collaterals</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
insolvent entity shall only return the collaterals to the individuals and/or
organizations who have transferred the assets to the entity in order to fulfill
their obligations to the entity before the People’s Court initiates bankruptcy
process in case the individuals and/or organizations have fulfilled their
obligations to the entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
58. Retrieving sold assets</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">If the
sellers have sent the goods to the insolvent entity but have not received the
payment for such goods and the insolvent entity has not received such goods,
the sellers shall take back the goods.. If the insolvent entity has received
the goods and cannot return them, the sellers shall be considered the creditors
of unsecured debts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
V</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">MEASURES FOR PRESERVING ASSETS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
59. Invalid transactions</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
transaction of the insolvent entity which is made within 06 months prior to the
day on which the People’s Court gives the Decision on the initiation of
bankruptcy process shall be considered invalid in the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
asset transfer does not apply market prices;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Unsecured debts are converted into debts secured wholly or partly against
assets of the debtor;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
payment or offsetting is beneficial for a creditor whose debt is undue, or the
amount offset against is larger than the due debt;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Assets are given to other entities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
The transaction does not serve the business operation of the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e) The
transaction is meant for dispersing the entity’s assets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
transaction of the insolvent entity, which is prescribed in Clause 1 this
Article, made with relevant entities within 18 months prior to the day on which
the People’s Court gives the Decision on the initiation of bankruptcy process
shall be considered invalid.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
relevant entities mentioned in Clause 2 this Article include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
parent company, the manager of the parent company and the persons having
authority to appoint the manager of the subsidiary ;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Subsidiaries of the parent company; enterprises established by the cooperative;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
People or groups of people that dominate decisions on the business operation of
the enterprise or cooperative issued by their management board; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) the
manager of the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Spouse, father, adoptive father, mother, adoptive mother, children, adopted
children, brothers, sisters of the manager of the entity or the members and/or
shareholders having capital holdings or controlling shares;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e) The
individuals appointed as the representatives of those prescribed in Points a,
b, c, d and dd this Clause;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Enterprises in which the entities prescribed in Points a, b, c, d, dd, e and h
this Clause have so much holding that they may dominate the decisions of the
management boards of the enterprises;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h) A
group of people cooperating with each other in acquiring capital holdings,
shares or other benefits of the company in order to dominate the decisions of
the company. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
asset management officers and/or asset management enterprises are responsible
for considering the transactions of the insolvent entity and report on any
detected transaction prescribed in Clause 1 and Clause 2 this Article to the
People’s Court in order for the People’s Court to consider declaring the
transaction invalid.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
60. Declaring transactions invalid</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 10 working days from the day on which the asset management officers
and/or asset management enterprises and/or the involving entities request for
declaring a transaction invalid or the People’s Court detects a transaction
prescribed in Clause 1 and Clause 2 Article 59 of this Law, the People’s Court
shall make one of the following decisions:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Reject the request of the asset management officers and/or asset management
enterprises and/or the involving entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Declare the transaction invalid, cancel the preservation measures and handle
the results of the invalid transaction <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">according to the regulation of
the Law.</span> </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Decision on declaring the transaction invalid shall take effect from the day on
which it is made.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 05 working days from the receipt of the Decision on declaring the
transaction invalid, the insolvent entity and its contracting party may send a
written request to the executive judge of the People’s Court in order to
reconsider such Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Within 07 working days from the receipt of the request for reconsidering the
Decision on declaring the transaction invalid, the executive judge of the
People’s Court given the Decision shall make one of the following decisions: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Reject the request for reconsidering the Decision on declaring the transaction
invalid;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Cancel the Decision on declaring the transaction invalid. Any dispute shall be
settled according to Chapter X of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5.
Within 07 working days from the receipt of the Decision prescribed in Point b Clause
1 this Article, the civil execution authorities are responsible for
implementing the Decision <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">according to the regulation of the Law on </span>civil
execution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
61. Suspension of valid contracts</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 05 working days from the day on which the People’s Court receives the
written request for initiation of bankruptcy process, on the perception that
the performance of a valid contract which is being performed or planned for
performing may cause negative impacts on the insolvent entity, the creditors and/or
the entity may request the People’s Court to suspend the execution of the
contract, unless secured debts are handled according to Article 53 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
request for suspending the performance of the contract prescribed in Clause 1
this Article, which is sent to the People’s Court, must have the following
contents:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Name and address of the requestor;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Number and type of the contract; conclusion date of the contract;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
parties concluding the contract with the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Specific contents of the contract;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e)
Reasons for suspending the performance of the contract.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 05 working days from the receipt of the request, the People’s Court
shall make a Decision on suspending the execution of the contract or send a
written notification to the requestor in case of disapproval.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Within 05 working days from the day on which the People’s Court make the
Decision on the initiation of bankruptcy process, the People’s Court must
consider the contracts which are suspended as prescribed in Clause 1 this
Article and make either:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) the
Decision to continue executing the unexpired contract if the performance of the
contract does not have any negative impact on the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) the
Decision to suspend the contract and handle the results according to Article 62
of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. In
case the People’s Court decides not to initiate the bankruptcy process, the
People’s Court having made the Decisions on suspending the performance of the
contracts prescribed in Clause 1 this Article shall cancel such Decisions.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
62. Compensation for damage when contracts are suspended</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. In
case of and suspended contract, if the assets that the insolvent entity
receives under the contract persist among other assets of the entity, the party
signing the contract with the entity can reclaim the assets and pay the amount
that the entity has received; if the assets do not exist, the party signing the
contract shall have the right as a unsecured creditor to the unpaid amount.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the suspension of a contract leads to the damage to the party signing the
contract with the entity, the party signing the contract shall have the right
as a unsecured creditor to such compensation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
63. Offsetting liabilities </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
After the People’s Court issues an Decision to initiate the bankruptcy process,
creditors and insolvent entity may offset their liabilities against those of
the creditors provided that such liabilities are derived from the contract
concluded before the Decision to initiate the bankruptcy process is issued.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
That the liabilities shall be offset must comply with the regulations in Clause
1 this Article and approved by the asset management officer and asset
management enterprise. The asset management officer and asset management
enterprise must report the liabilities offsetting to the Judge. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Methods of offsetting liabilities: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a) If the
parties have equivalent financial obligations, they do not need to fulfill such
obligations to each other and the obligations shall be considered to be ended,
unless otherwise prescribed by law; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">b) If the
financial obligations of the parties are not equivalent and the positive
difference belongs to the entity, the party signing the contract with the
entity shall pay the value of such difference. The value of such difference
shall be included in the assets of the entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) If
the financial obligations of the parties are not equivalent and the positive
difference belongs to the party signing the contract with the entity, such
party shall become a unsecured creditor of such difference.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
64. Assets of insolvent enterprises and cooperatives</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Assets of an insolvent enterprise or cooperative include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Assets and asset ownership of the insolvent entity at the time the People’s
Court decide to initiate the bankruptcy process;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Assets and asset ownership acquired after the People’s Court decide to initiate
the bankruptcy process;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
difference between the value of the collateral and the secured debts that the
entity must pay to the creditors of the secured debts;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Value of land use right of the entity that is determined according to the
regulations of the law; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Dispersed and hidden assets that are confiscated;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e)
Assets and asset ownership that are confiscated from the invalid deals;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Other assets under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Assets of an insolvent private enterprise or partnership include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Assets prescribed in Clause 1 this Article;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Assets of the owner of the private enterprise or general partner that are not
directly involved in the business; if the owner of the private enterprise or
general partner have the shared assets, such assets shall be redistributed
under the regulations of the civil law and relevant law provisions. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. If a
cooperative is declared bankrupt, the assets that are not redistributed shall
be handled under the regulations of the law on cooperatives. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
65. Inventory of assets of insolvent entities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
insolvent entity must make an inventory of the assets and carry out the asset
valuation within 30 days from the receipt of a Decision on initiation of
bankruptcy; or send a written request for extension to the Judge if necessary
but not more than 2 times, each extension is at most 30 days. The assets of
entities shall be valued under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the legal representative of an entity is absent, the asset management officer
and asset management enterprise shall appoint another representative to make
the inventory and carry out the valuation of the assets of such entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
inventory of assets must be immediately sent to the People’s Court implementing
the bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. If
the inventory and valuation of the assets of any entity prescribed in Clause 1
this Article is incorrect, the People’s Court shall request the asset
management officer and asset management enterprise to make an inventory and
carry out valuation of part of or all of the assets of the entity. The assets
shall be valued according to the market price at the time for inventory.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
representative if any entity and other people that do not cooperate in making
the inventory of assets or intend to falsify the inventory of assets shall be
penalized under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
66. Sending debt claims </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
creditors must sent a debt claim to the asset management officer and asset
management enterprise within 30 days from the day on which the People’s Court
issue a Decision on initiation of bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
debt claim must include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Names, addresses, nationality and ID numbers of the creditors or
representatives of the creditors. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Total debts payable including the debts, due debts, overdue interest; undue
debts; secured debts and their methods; the unsecured debts that the entity
liable for; the compensation according to the contract (if any).</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
documents and evidence of the debts shall be attached to a debt claim. Every
debt claim must be signed by the creditor or the legal representative of the
creditor.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. In
case of force majeure or objective obstacles, the period of such force majeure or
objective obstacles shall not be included in the duration prescribed in Clause
1 this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
67. Compilation of lists of creditors</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
asset management officer and asset management enterprise must make a list of
creditors, collect documents related to the debts and publish the list of
creditors within 15 days from the deadline for sending a debt claim. The list
of creditors must include the names, addresses, nationality and ID numbers of
the creditors or representatives of the creditors, of which the secured debts,
unsecured debts, due debts and undue debts must be specified.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Each list of creditors must be published at the head office of the People’s
Court in charge of bankruptcy process and the head office of the entity and on
the enterprise registration Portal, Portal of the People’s Court and must be
sent to the creditors sending debt claims within 10 days from the day on which
such list is published.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
creditors and insolvent entity can request the Judge to reconsider the list of
creditors within 05 working days from the deadline for publishing such list. In
case of force majeure or objective obstacles, the period of such force majeure
or objective obstacles shall not be included in the duration prescribed in this
Clause. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Judge shall consider the request and make amendment to the list of creditors if
necessary within 03 working days from the receipt of the written request for
the reconsideration. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
68. Compilation of lists of debtors </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
asset management officer and asset management enterprise must make a list of
the debtors of each insolvent entity. The list of creditors must include the
names, addresses, nationality and ID numbers of the debtors or representatives
of the debtors, of which the secured debts, unsecured debts, due debts and
undue debts must be specified.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Each list of debtors must be published at the head office of the People’s Court
in charge of bankruptcy process and the head office of the entity within 45
days from the issuance of the Decision on initiation of bankruptcy process and
must be sent to the debtors within 10 days from the day on which such list is
published.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
debtors and the insolvent entity can request the Judge to reconsider the list
of debtors within 05 working days from </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Judge shall consider the request and make amendment to the list of debtors if
necessary within 03 working days from the receipt of the written request for
the reconsideration. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
69. Application for secured transactions by insolvent entities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Any insolvent
entity that lend the assets to the others and is obliged to apply for the
secured transactions, such entity must immediately apply for them if it has not
done that; is the entity does nor do that, the asset management officer and the
asset management enterprise shall apply for the secured transactions. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
70. Employment of temporary emergency measures</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
During the handling of a request for initiation of bankruptcy process, any
entity having eligibility and liability for requesting for the initiation of
bankruptcy process prescribed in Article 5 of this Law, asset management
officer and asset management enterprise can request the People’s Court in
charge of bankruptcy process to decide to employ one of the following temporary
emergency measures to preserve the assets of the insolvent entity and ensure
the legal rights and obligations of the employees: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Allowing selling fragile goods, goods close to expiration date, goods that can
hardly be bought if they are not sold at the right time; allowing harvesting
and selling farm products or other goods and products;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Distraint and sealing assets of the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Blocking bank account of the entity; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Sealing stores, fund, keeping the accounting books and relevant documents of
the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd) Prohibiting
transferring the rights to the assets of the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e)
Remaining the current conditions of the assets of the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Prohibiting or forcing other relevant entities to perform some acts;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h)
Compelling the employer to advance the salaries, wages, compensation,
occupational accident and occupational disease pensions to the employees; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">i)
Other temporary emergency measures under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Anyone requiring employment of temporary emergency measures must send a written
request to the People’s Court. A written request for employment of temporary
emergency measures must include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Name and address of the person requesting employment of temporary emergency
measures;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name and address of the person to whom the temporary emergency measures are
applied;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Reason for employing the temporary emergency measures;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
The employed temporary emergency measures and specific requirements.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
requester shall provide the evidence for the necessity of employing the
temporary emergency measures for the People’s Court depending on the request
for employing such temporary emergency methods. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
procedures for the employment, change and cancellation of the temporary
emergency measures; handling of requests for reconsideration of the employment,
change and cancellation of the temporary emergency methods; and the
implementation of the Decisions on , change and cancellation of the temporary
emergency methods must comply with the regulations of this Law, the law on civil
procedure and civil execution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Supreme People’s Court shall provide guidance on this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
71. Handling of suspension of civil execution </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. If
the People’s Court issues a Decision on refusal to initiate the bankruptcy
process, the People’s Court, referee and civil execution authority that have
issued the Decision on suspension prescribed in Article 41 of this Law shall
issue a Decision on cancellation of Decision on suspension. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. If the
People’s Court issues a Decision on initiation of the bankruptcy process, the
People’s Court, referee and civil execution authority that have issued the
Decision on suspension prescribed in Article 41 of this Law shall issue a
Decision on suspension and transfer the dossier on such case to the People’s Court
that is implementing the bankruptcy process for consideration. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. If
the People’s Court issue a Decision on suspension of implementation of the
bankruptcy process in accordance with the regulations in Clause 1 Article 86 of
this Law and suspension of the procedures for resuming the business operation
prescribed in Point a Clause 1 Article 95 of this Law, the People’s Court,
referee and civil execution authority shall issue a Decision on cancellation of
the Decision on suspension prescribed in Clause 2 this Article and handle that
under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
72. Handling of suspension of civil execution and handling of cases</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. In
case of any suspension on the civil execution as prescribed in Clause 2 Article
71 of this Law, the People’s Court shall implement the bankruptcy process as
follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) If
the judgment and decision of the People’s Court has become effective and there
are no decisions on inventory of assets of the entity, the beneficiaries shall
receive the payment as a unsecured creditor;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) If
the judgment and decision of the People’s Court has become effective and there
is the decision on inventory of assets of the entity, the beneficiaries shall
receive the payment as a creditor of secured debt;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. In
case of any suspension of handling of a case in accordance with the regulations
in Clause 2 Article 71 of this Law, on receiving the dossier on the case from
the People’s Court issuing the decision on suspension of handling of such case,
the People’s Court that is implementing the bankruptcy process must consider
and decide the financial obligations that must be fulfilled by the insolvent
entity or the financial obligations that other litigants must fulfill as
follows: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) If
the insolvent entity must fulfill the financial obligations, the beneficiaries
can demand the payment from the assets of the entity as a creditor.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) If
the litigants must fulfill the financial obligations, the insolvent entity
shall receive a payment in proportion to such financial obligations. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
73. Obligations of banks at which entities have accounts</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
bank at which any entity declared bankrupt has an account must not pay the
debts of such entity from the day on which the People’s Court issues the
Decision on declaration of bankruptcy, unless the People’s Court or the civil
execution authority grants a written approval. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
74. Obligations of employees</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
employees of any entity must protect its assets and must not hide or disperse
its assets from the day on which the People’s Court issues the Decision on
initiation of bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">CREDITORS’ MEETINGS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
75. Convening and notification of convening creditors’ meetings</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Judge shall convene a Creditors’ meeting within 20 days from the end of the
inventory of assets if such inventory of assets is finished after the list of
creditors is made or from the day on which the list of creditors is made if
such inventory of assets is finished before the list of creditors is made,
unless the Creditors’ meeting is not convened as prescribed in Article 105 of
this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
notification of convening the creditors' meeting and other relevant documents
must be sent to the persons having the right to attend the creditors' meeting
and the persons obliged to attend the creditors' meeting that are respectively
prescribed in Clause 77 and Clause 78 of this Law within 15 days before the
opening of such meeting. The summonses to the creditors' meeting must specify
the time and place to hold the creditors’ meeting, programme and contents of the
meeting.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
summonses to the creditors’ meeting and documents must be sent directly, by
post or registered mail, via fax, telex, email or others that record this
sending. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
76. Principles to conduct creditors’ meetings</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
agreements of the involved entities must be respected if such agreements comply
with the regulations of the law and social ethics. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Every involved entity is equal.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
creditors' meetings must be conducted openly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
77. Right to attend creditors’ meetings</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The persons
entitled to attend the creditors’ meetings are:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
creditors whose names are on the list of creditors. The creditors can authorize
others to attend the creditors' meetings and the rights and obligations of the
authorized persons are the same as the creditors’. Such authorization must be
recorded in writing; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
representatives of the employees, representatives of the Trade Union that are
authorized by the employees. The rights and obligations of the authorized
persons are the same as the creditors’.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
guarantors having paid the debts of the insolvent entities; in this case, the
guarantors are the unsecured creditors.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
78. Obligation to attend creditors’ meetings</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
persons submitting the written request for the initiation of the bankruptcy
process prescribed in Article 5 of this Law, owners or legal representatives of
the insolvent entities must attend the creditors' meetings. They can authorize
others to attend the creditors’ meetings and the rights and obligations of the
authorized persons are the same as the authorizing persons’. Such authorization
must be recorded in writing. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. If the
representatives of the insolvent entities are intentionally absent from the
creditors’ meetings without legitimate excuses, the asset management officers,
asset management enterprises shall send written requests to the People’s Court
for imposition of penalties under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
79. Valid requirements for creditors’ meetings</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
creditors attending represent at least 51 % of the total unsecured debts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
creditors not attending the creditors' meetings must sent the written opinions
in which the opinions about the contents prescribed in Clause 1 Article 83 of
this Law are written to the Judge before the opening of the creditor's
meetings. Such creditors shall be considered to attend the creditors’ meetings.
</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
asset management officers, asset management enterprises assigned to deal with
the written requests for the initiation of bankruptcy process must attend the creditors’
meetings. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
80. Deferment of creditors’ meetings</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
creditors' meeting failing to satisfy the requirements prescribed on Article 79
of this Law shall be deferred. The Judge shall record the deferment of the
creditors' meeting in writing and record the opinions of such meeting
participants. The Judge must notify the involved entities of the deferment of
the creditors’ meeting right on the day on which the creditors' meeting is
deferred.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Judge must reconvene the creditors’ meeting within 30 days from the deferment
of such creditors’ meeting.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. If
the creditors’ meeting that is reconvened as prescribed in Clause 2 this
Article does not satisfy the requirements prescribed in Article 79 of this Law,
the Judge shall record that in writing and make a Decision on declaration of
bankruptcy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
81. Contents and sequence of creditors’ meetings</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
creditors' meeting shall be conducted as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
appointed Judge shall declare the creditors’ meeting open;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
creditors’ meeting shall vote on the appointment of a Secretary made by the
asset management officer and asset management enterprise to record the
creditors' meeting in writing;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
asset management officer and asset management enterprise shall report the
absence and presence of the participants in the creditors’ meeting according to
the summonses of the People’s Court, reasons for absence and check the IDs of
the participants in the creditors’ meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
Judge shall announce the participants in the creditors’ meeting and the
handling of written request for the initiation of the bankruptcy process to the
creditors' meeting;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
The asset management officer and asset management enterprise shall report the
current conditions of business and finance of the insolvent entity; the result
of the inventory of assets, list of creditors, list of debtors, and other
necessary issues to the creditors’ meeting;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e) The
owner or the legal representative of the insolvent entity shall give opinions
about the report delivered by the asset management officer and asset management
enterprise and propose the solutions to the reorganization of the business, the
ability and deadline to pay the debts;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g) The
creditors or representatives of the creditors shall present the requests for
bankruptcy settlement, reasons, purposes and bases of such requests;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h) The
involved entities of representatives of them shall give their opinions about
their rights and obligations related to the handling of request for the
initiation of bankruptcy process;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">i) The
witnesses shall give opinions; the assessors and representative of the price
assessing agency shall present the assessment result, valuation result; other
judicial assistant shall clarify the unclear issues or conflicts;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">k) The
asset management officer and asset management enterprise shall publish the
written opinions, documents and evidences provided by the absentees. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">l) The
creditors' meeting shall discuss the report delivered by the asset management
officer and asset management enterprise and opinions of the participants in the
creditors' meeting;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">m) The
asset management officer, asset management enterprise and the participants in
the creditors' meeting can request the Judge to give a Decision to replace the
legal representative of the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">n) The
creditors can establish their Representative board.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Resolution of the creditors’ meeting shall be passed when more than half of the
unsecured creditors attend and representatives of at least 65% of the unsecured
debts approve. The Resolution of the creditors’ meeting shall apply to every
creditors.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
82. Creditors’ Representative boards</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
creditors’ Representative board have 03 to 05 members that are elected in the
creditors’ meeting including a President, a vice-President and member(s).</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
creditors’ Representative board shall supervise the implementation of the
Resolution of the creditors’ meeting and propose the implementation of the
Resolution of the creditors’ meeting to the asset management officer and asset
management enterprise on behalf of the creditors. If the asset management
officer and asset management enterprise do not accept such proposal, the
creditors’ Representative board can send a written notification to the Judge in
charge of the bankruptcy settlement. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
83. Resolutions of creditors’ meetings </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
creditors’ meeting can propose a Resolution including one of these conclusion: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Proposal to suspend the handling of the request for initiation of bankruptcy
process (regarding cases prescribed in Clause 1 Article 86 of this Law);</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Proposal to allow the entity to resume its business operation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Proposal to declare the entity bankrupt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
Resolution of a creditors’ meeting must include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Names of the asset management officer and asset management enterprise; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name and address of the person requesting the initiation of the bankruptcy
process;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Name and address of the entity forced to file for bankruptcy; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Name and address of the relevant persons;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e)
Opinions of participants in the creditors’ meeting; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Opinions of the asset management officer and asset management enterprise about
the requests of the participants in the creditors’ meeting; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h)
Conclusion of the creditors’ meeting and voting result.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Resolution of any creditors’ meeting must be signed by the Judge, asset
management officer, representative of the asset management enterprise and
announced in the creditors’ meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4. If the
Resolution of any creditors’ meeting is not passed under the regulations of
Clause 2 Article 81 of this Law, the People’s Court shall declare the entity
bankrupt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
84. Sending Resolutions of creditors’ meetings </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court shall send the Resolution of each creditors’ meeting to the
People’s Procuracy at the same level and the persons having the right to attend
the creditors' meeting and the persons obliged to attend the creditors' meeting
that are respectively prescribed in Clause 77 and Clause 78 of this Law within
03 working days from the organization of such creditors’ meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
85. Reconsideration of Resolutions of creditors’ meetings </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">1. In case of
any disagreement on the Resolution of any creditors’ meeting, the persons
having the right and owing the obligation to attend such creditors’ meeting (as
prescribed in Article 77 and Article 78 of this Law) can submit a written
request and the People’s Procuracy at the same level can request the Executive
judge of the People’s Court that is handling the bankruptcy to reconsider such
Resolution of the creditors’ meeting within 05 working days from the receipt of
the Resolution of the creditors’ meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
written request must include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Names and addresses of the person or the People’s Procuracy sending the
request;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Contents.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 10 working days from the receipt of any request, the Executive judge of
People’s Court that is handling the bankruptcy shall consider and decide
either:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) to
disapprove the request;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) to
reorganize the creditors’ meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Decision on the handling of any request shall be sent to the People’s Procuracy
at the same level and the persons having the right and owing the obligation to
attend the creditors’ meeting (prescribed in Article 77 and Article 78 of this
Law) within 03 working days from the issuance of such Decision. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
Decision issued as prescribed in Clause 3 this Article shall be the final one.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
86. Suspension of implementation of bankruptcy process</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. If
a entity is solvent from the day of which the People’s Court decide to initiate
the bankruptcy process by the day on which the entity is declared bankrupt, the
People’s Court shall issue a Decision on the suspension of the implementation
of the bankruptcy process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
entity must repay the bankruptcy advance to the person sending written request
for the initiation of the bankruptcy process, unless such person violates the
regulation in Clause 4 Article 19 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
Decision on the suspension of the implementation of the bankruptcy process must
be sent to the persons notified of the Decision on the initiation of the
bankruptcy process prescribed in Clause 1 Article 43 of this Law within 03
working days from the issuance of the Decision on the suspension.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Within
15 days from the receipt of a Decision on suspension, the involved entities can
send a request for the reconsideration and the People’s Procuracy at the same
level can send a petition for the Decision on suspension of the implementation
of the bankruptcy process to the People’s Court that is handling the bankruptcy
process.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 03 working days from the receipt of any request and petition prescribed
in Clause 2 this Article, the Executive judge of People’s Court that is
handling the bankruptcy process must consider and deal with the petition and
request for the reconsideration of the Decision on suspension of implementation
of bankruptcy process and decide whether</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) to
uphold the Decision on suspension of the implementation of the bankruptcy
process;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) or
cancel the Decision on suspension of the implementation of the bankruptcy
process and assign the Judge to handle the bankruptcy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. Any
Decision on handling of petition and request for the reconsideration of the
Decision on suspension of the implementation of bankruptcy process must be sent
to the persons notified of the Decision on initiation of bankruptcy process
prescribed in Clause 1 Article 43 of this Law within 03 working days from the
issuance of such Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">PROCEDURES FOR RESUMING BUSINESS OPERATIONS </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
87. Making plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
insolvent entity must send the plan to resume their business operation to the
Judge, creditors, asset management officer and asset management enterprise for
consideration within 30 days from the day on which any creditors’ meeting
passes the Resolution that mentions the procedures for resuming their business
operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
creditors, asset management officer, asset management enterprise shall give
their opinions to complete the plan to resume the business operation that is
sent to the asset management officer, asset management enterprise, creditors
and creditors’ Representative board (if any) within 10 working days from the
receipt of such plan.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
asset management officer and asset management enterprise must send a report to
the Judge on their receipt of the plan to resume the business operation as
prescribed in Clause 2 this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Judge shall consider before sending the plan to resume the business operation
to the creditors’ meeting for consideration within 15 days from the receipt of
such plan from the asset management officer and asset management enterprise.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
88. Contents of plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
plan to resume the business operation of an insolvent entity must specify the
solutions to resume the business operation; requirements, deadline and plan to
pay the debts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
solutions to resume the business operation include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Capital mobilization; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Debt relief, debt moratorium; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Changing products and goods; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Technological innovation; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Reorganization of governing board, merging or separating the production
division; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e)
Selling share to the creditors and others;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Selling or lending the assets;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h)
Other solutions under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
89. Deadline for implementation of plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
deadline for implementation of a plan to resume the business operation of an
insolvent entity is prescribed in the Resolution of the creditors’ meeting
agreeing the plan to resume the business operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the creditors’ meeting cannot specify the deadline implementation of a plan to
resume the business operation of an insolvent entity, such plan shall be
implemented within 03 years from the day on which the creditors’ meeting agrees
such plan.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
90. Valid requirements for creditors’ meetings agreeing plans to resume
business operations of entities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
creditors attending represent at least 51 % of the total unsecured debts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
creditors absent from the creditors’ meeting send their written opinions to the
Judge before the creditors’ meeting is opened of which their opinions about the
agreement or disagreement about the plan to resume the business operation of
the entity. Such absent creditors shall be considered to attend the creditors’
meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
asset management officers, asset management enterprises assigned to deal with
the written requests for the initiation of bankruptcy process must attend the
creditors’ meetings. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
91. Contents and procedures for approving plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Judge shall convene the creditors’ meeting to consider and agree the plan to
resume the business operation within 10 working days from the submission of any
plan to resume the business operation of a insolvent entity to the creditors’
meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
creditors' meeting shall be conducted as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
appointed Judge shall declare the creditors’ meeting open;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
creditors’ meeting shall vote on the appointment of a Secretary made by the
asset management officer and asset management enterprise to record the
creditors' meeting in writing;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
asset management officer and asset management enterprise shall report the
absence and presence of the participants in the creditors’ meeting according to
the summonses of the People’s Court, reasons for absence and check the IDs of
the participants in the creditors’ meeting. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d) The
Judge shall report the participants in the creditors’ meeting; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
The representative of the entity shall present the plan to resume the business
operation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e) The
participants in the creditors’ meeting shall express their opinion about the
plan to resume the business operation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g) The
creditors’ meeting shall discus an vote on the plan to resume the business
operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_1"><span style="color: black;">4</span></a><span style="color: black;">. A creditors’
meeting can be delayed once in case of failing to satisfy the valid
requirements. The creditors’ meeting shall be reorganized in accordance with
the regulations in Article 90 and Article 91 of this Law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_2"><span style="color: black;">5</span></a><span style="color: black;">. The Resolution of
the creditors’ meeting shall be considered to agree the plan to resume the
business operation when more than half of the unsecured creditors attend the
meeting and representatives of at least 65 of the total unsecured debts vote
for.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">If the
plan to resume the business operation uses the collateral, the time to use the
collateral and plan to handle the collateral must be specified and approved by
the creditors of such collateral. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_3"><span style="color: black;">6</span></a><span style="color: black;">. The Resolution of
the creditors’ meeting shall apply to every creditors.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<a href="https://www.blogger.com/null" name="khoan_4"><span style="color: black;">7</span></a><span style="color: black;">. If the creditors’
meeting is not reorganized or the creditors’ meeting cannot pass the Resolution
prescribed in Clause 5 this Article, the People’s Court shall declare the
entity bankrupt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
92. Recognition of Resolutions of creditors’ meetings through plans to resume
business operations </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Judge shall issue a Decision on recognition of the Resolution of the creditors’
meeting through the plan to resume the business operation of an insolvent
entity. This Resolution shall apply to every involved entities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
prohibitions and supervision on the business operation of the entity prescribe
din Article 48 and Article 49 of this Law shall end from the effective date of
this Resolution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Court shall send the Decision on recognition of the Resolution of the
creditors’ meeting agreeing the plan to resume the business operation of the
insolvent entity, creditors and the People’s Procuracy at the same level within
07 working days from the issuance of such Decision. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
93. Supervising execution of plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
After the Judge issues the Decision on recognition of the Resolution of the
creditors’ meeting agreeing the plan to resume the business operation of an
insolvent entity, the asset management officer, asset management enterprise and
creditors shall supervise the business operation of such entity. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
entity must send biannual reports on the execution of its plan to resume the
business operation to the asset management officer and asset management
enterprise. The asset management officer, asset management enterprise shall
notify the Judge and the creditors. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
94. Adjustment to plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
During the execution of any plan to resume the business operation, the
creditors can negotiate with the entity about the adjustment to such plan.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. The
agreement on the adjustment to the plan to resume the business operation of an
entity shall be concluded when more than half of the unsecured creditors
attending and representing at least 65% of the total unsecured debts vote for
it.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
asset management officer and asset management enterprise shall send the Judge a
written request for the issuance of the Decision on recognition of agreement on
the adjustment to the business operation of the entity. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Decision on recognition of agreement on the adjustment to the business
operation of the entity shall be sent to the insolvent entity and creditors
within 07 working days from the issuance of such Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
95. Suspension of plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Judge shall issue a Decision on suspension of the plan to resume the business
operation of an insolvent entity if:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) the
entity has completely executed the plan to resume the business operation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) or
the entity cannot execute the plan to resume the business operation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) or
the entity is still insolvent after the deadline for the execution of the plan
to resume the business operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Court shall publish the Decision on suspension of the plan to resume
the business operation of the entity in accordance with the regulations in
Clause 1 Article 43 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
96. Legal consequences of suspension of plans to resume business operations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Regarding the case prescribed in Point a Clause 1 Article 95 of this Law, the
entity shall be considered solvent. The Judge in charge of handling the request
for initiation of bankruptcy process shall give a written notification of the
end of the rights and obligations of the asset management officer and asset
management enterprise. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Regarding any case prescribed in Point b or Point c Clause 1 Article 95 of this
Law, the Judge shall issue a Decision on declaration of bankruptcy to the
entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
VIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">BANKRUPTCY PROCESS APPLIED TO CREDIT INSTITUTIONS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
97. Employment of regulations on bankruptcy process for credit institutions </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
bankruptcy process for credit institutions shall be implemented under the
regulations of this Chapter. Any issue that is not prescribed in this Chapter
shall be applied the corresponding regulations of this Law, except for the
regulations in Chapter VI and Chapter VII of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
98. Rights and obligations to submit request for initiation of bankruptcy
process</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">After
the State bank of Vietnam issue a Decision to end the special control or
Decision to end the employment or not to employ the measures to regain solvency
but the credit institution is still insolvent, the following entities have the
right and obligation to submit written requests for initiation of bankruptcy
process:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
persons prescribed in Clauses 1, 2, 5 and 6 Article 5 of this law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
credit institutions liable to submit the written requests for the initiation of
bankruptcy process; if any credit institution does not summit the written
request for the initiation of the bankruptcy process, the State bank of Vietnam
shall submit a written request for the initiation of bankruptcy process for
such credit institution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
99. Receipt of requests for initiation of bankruptcy process for credit
institutions </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court shall receive the request for initiation of bankruptcy process
of any credit institution when the State bank of Vietnam issues the Decision to
end the special control or Decision to end the employment or not to employ the
measures to regain solvency but such credit institution is still insolvent.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
100. Repayment on special loans</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Each
credit institution eligible to request a special loan from the State bank of
Vietnam and other credit institutions under the regulations of the law on
credit institutions that is declared bankrupt must repay such special loan to the
State bank of Vietnam and other credit institutions before its assets are
redistributed in accordance with the regulations in Article 101 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
101. Sequence of distribution of assets</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
redistribution of the assets of a credit institution shall follow this
following sequence:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Bankruptcy fee;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Unpaid salaries, severance pay, social insurance, medical insurance of the
employees and other benefits under their labor contracts and collective
bargaining agreements; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Deposits, amounts that the deposit insurers must pay to the depositors at the
credit institution declared bankrupt under the regulations of the law on
deposit insurance and instructions of the State bank of Vietnam; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Financial obligations to the State; unsecured debts payable to the creditors on
the list of creditors; secured debts that are unpaid because the value of the
collateral cannot afford the debts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
remaining amount after the debts are paid off by the value of the assets of the
credit institution as prescribed in Clause 1 this Article shall be given to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Cooperatives that are members of the credit institution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Single member limited liability company that is the owner of the credit
institution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Multi-member limited liability companies that contribute capital to the credit
institution; joint-stock companies that are the shareholder in the credit
institution. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. If
the value of the is are not sufficient for the payment in accordance with the
regulations in Clause 1 this Article, the entities in a order of priority shall
be paid at a rate in proportion to the debts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
102. Return of assets when credit institutions are declared bankrupt and assets
are liquidated</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Within
10 working days from the receipt of any Decision to declare the a credit institution
bankrupt, the owner of the assets and managed kept by the credit institution
under the entrustment contract to keep and manage the assets must present the
documents proving their ownership and relevant documents to the civil execution
authority to receive their assets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
103. Transactions of credit institutions during special control</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Transactions
conducted by any credit institution during the time that the State bank of
Vietnam employs the special control or measures to regain the solvency under
the management of the State bank of Vietnam shall not be applied the
regulations on invalid transactions prescribed in Article 59 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
104. Decisions to declare credit institutions bankrupt</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court shall issue a Decision to declare a credit institution bankrupt
within 30 days from the day on which the asset management officer and asset
management enterprise completely make the list of creditors and debtors and the
inventory of assets of the credit institution. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Supreme People’s Court shall provide guidance on this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
IX</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">DECLARATION OF BANKRUPTCY </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article.
Declaration of bankruptcy by simplified procedures</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Court shall declare the bankruptcy by the simplified procedures if:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) A
written request for the initiation of the bankruptcy process is submitted in
accordance with the regulations in Clauses 3, 4 and 5 of this Law but the
insolvent entity cannot afford the bankruptcy fee and bankruptcy advance; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
insolvent entity cannot afford the bankruptcy cost after the written request
for the initiation of bankruptcy process is accepted.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the entity is considered a case prescribed in Clause 1 this Article, the
People’s Court shall notify the involve entities that the Court shall use the
simplified procedures. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
People’s Court shall consider and declare the entity bankrupt regarding any
case prescribed in Clause 1 this Article or continue to handle that by using
the regular procedures and notify that to the involved entities within 30 days
from the day on which the People’s Court give the notification as prescribed in
Clause 2 this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. If
the People’s Court declares the entity bankrupt in accordance with the
regulations in Point b Clause 1 this Article, the bankruptcy fee and bankruptcy
advance shall not be refunded to the applicant.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
106. Decisions on declaration of bankruptcy when creditors’ meetings fail </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court shall issue a Decision to declare the entity bankrupt within 15
days from the receipt of the report on the result of a creditors’ meeting
regarding any case prescribed in Clause 3 Article 80, Clause 4 Article 83 and
Clause 7 Article 91 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
107. Decisions on declaration of bankruptcy after issuance of Resolutions of
creditors’ meetings </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Court shall consider the Decision to declare entity bankrupt within 15
days from the receipt of the Resolution of a creditors’ meeting requesting the
declaration of bankruptcy in accordance with the regulations in Point c Clause
1 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. After
the creditors’ meeting passes the Resolution, any content of which is applied
the plan to resume the business operation, the People’s Court shall issue a
Decision to declare the entity bankrupt if: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) The
entity cannot formulate the plan to resume the business operation before the
deadline prescribed in Clause 1 Article 87 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) The
creditors’ meeting does not agree the plan to resume the business operation of
the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c) The
entity cannot execute the plan to resume the business operation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
108. Decisions to declare entities bankrupt</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
Decision to declare any entity bankrupt must include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Date;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
Name of the People’s Court; full name of the Judge in charge of the
implementation of bankruptcy process; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
Name and address of the entity declared bankrupt;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
Bases of declaration of bankruptcy;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
Stopping the business operation of the entity declared bankrupt; suspension of
transactions related to such entity; stopping charging the entity the interest;
handling of consequences of suspended transactions; declaration of invalid
transactions and handling of consequences of invalid transactions; termination
of labor contract signed with the employees, provision of benefits for the
employees;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">e)
Termination of entitlements of the representative of the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">g)
Asset liquidation and remaining assets of the entity put up for auction; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">h)
Plan to distribute the assets before and after the entity is declared bankrupt
according to the order of asset redistribution prescribed in Article 54 of this
Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">i)
Transferring the request for handling of dispute to the People’s Court; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">k)
Prohibition of holding posts after the entity is declared bankrupt as
prescribed in Article 130 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">l)
Handling of other issues under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Every Decision to declare entities bankrupt shall become effective from the
issuance of such Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
109. Sending and announcing Decisions to declare entities bankrupt</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Court shall make an announcement in accordance with the regulations in
Clause 1 Article 43 of this Law and send the copy of the declaration of
bankruptcy to the Department of Justice where the People’s Court is located if
the Decision to declare the entity bankrupt prohibits the individuals from
holding the post, establishing and managing the entity within 10 working days
from the issuance of a Decision to declare the entity bankrupt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Court must send the Decision to declare the entity bankrupt to the
business registry to delete the name of the entity from the business
registration book within 10 working days from the issuance of such Decision; if
the Supreme People’s Court issues a Decision to consider the request and
petition as prescribed in Article 113 of this Law, such duration can be extended
to 15 days from the day on which the Supreme People’s Court issues the
Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
110. Financial obligations after Decisions to declare entities bankrupt are
issued</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Decisions on declaration of bankruptcy prescribed in Articles 105, 106 and 107
of this Law do not exempt any owner of private enterprises, general partner of
any partnership from fulfilling the financial obligations to the creditors
having not received payments unless the involved entities have other agreement
or the law has other regulations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
financial obligation incurred after any entity is declared bankrupt shall be
handled under the regulations of the law on civil execution and other relevant
law provisions. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
111. Requests for reconsideration of and appeals against Decisions on
declaration of bankruptcy</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
person that is notified as prescribed in Clause 1 Article 109 of this Law can
send a request for reconsideration of and the People’s Procuracy at the same
level can appeal against the Decision to declare the entity bankrupt.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Each request for consideration and appeal must be made within 15 days from the
receipt of the Decision on or valid notification of declaration of bankruptcy. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People’s Court that has issued the Decision to declare the entity bankrupt must
send the dossier on such bankruptcy case attached to the request and appeal to
the superior People’s Court for consideration within 03 working days from the
receipt of such request and appeal.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
112. Handling of requests and appeals against Decisions on declaration of
bankruptcy</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
superior People’s Court shall directly appoint a team including 03 Judges to
consider and handle the request and appeal against the Decision to declare the
entity bankrupt and send the dossier on the bankruptcy case to the People’s
Procuracy at the same level on receiving any dossier on bankruptcy case
attached to the request and appeal. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Procuracy at the same level must return the dossier to the People’s
Court within 05 working days from the receipt of such dossier from the People’s
Court. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 20 days from the receipt of the dossier on the bankruptcy case attached
to the request and appeal, the Judge team must call a meeting and issue: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) a
Decision to refuse the request and appeal and affirm the Decision to declare
the entity bankrupt;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) or
a Decision to change the Decision to declare the entity bankrupt;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) or
a Decision to cancel the Decision to declare the entity bankrupt and transfer
the dossier to the inferior People’s Court for reconsideration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
People’s Procuracy shall attend the meeting called by the Judge team and the
court clerk shall take the minutes of the meeting; the People’s Court shall
call the requester and other relevant persons to the meeting to represent their
opinions if necessary.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
Decision on handling of request and appeal issued by the superior People’s
Court shall become effective from its issuance.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
113. Consideration of requests and appeals according to special procedures</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Within 15 days from the day on which the superior People’s Court issue the
Decision on handling of request and appeal as prescribed in Article 122 of this
Law, if there is any written request for reconsideration of the involve entity,
appeal of the Supreme People’s Procuracy or appeal of People’s Court, the
Executive judge of the Supreme People’s Court shall reconsider such Decision
when: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
There are serious violations against the law on assets;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
There are new facts that can change the Decision on declaration of bankruptcy
that the People’s Court and involved entities do not know when the People’s
Court issues such Decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Supreme People’s Court shall request the People’s Court that has issued the
Decision on handling of request and appeal as prescribed in Article 112 of this
Law to the Supreme People’s Court for consideration regarding any case
prescribed in Clause 1 this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Within 30 days from the receipt of any request of appeal the Executive judge of
the Supreme People’s Court shall issue either: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) a
Decision to refuse the request and appeal and affirm the Decision issued by the
inferior People’s Court; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) or
a Decision to cancel the Decision to declare the entity bankrupt issued by the
inferior People’s Court, Decision on handling of request for reconsideration
and appeal filed by the superior People’s Court and transfer the dossier to the
inferior People’s Court for reconsideration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Decision on handling of request and appeal issued by the Executive judge of the
Supreme People’s Court is the final one and becomes effective from its
issuance.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
X</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">HANDLING OF ASSET DISPUTES </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
114. Handling of asset disputes prior to Decisions on declaration of bankruptcy</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
dispute about assets arises during the bankruptcy settlement of any entity
prior to the Decision on declaration of bankruptcy, the People’s Court that is
handling the bankruptcy shall consider to split the disputed assets to handle
it by another case under the regulations of the law on civil procedure.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
After the People’s Court makes the valid judgment and Decision on handling of
asset dispute as prescribed in the regulations in Clause 1 this Article, the
People’s Court in charge of bankruptcy settlement shall deal with the assets as
follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
Before the Decision on declaration of bankruptcy is issued, the assets derived
from the valid judgment and decision shall belong to the entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
After the Decision on declaration of bankruptcy is issued, the assets derived
from the valid judgment and decision shall be redistributed according to the
Decision on declaration of bankruptcy. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
That the disputed assets shall be handled as a separate case as prescribed in
Clause 1 this Article must be reported in accordance with the regulations in
Clause 1 Article 43 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
asset management officer and asset management enterprise shall represent the
entity declared bankrupt to participate in the handling of dispute about
assets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
115. Handling of disputes about assets during implementation of Decision on
declaration of bankruptcy </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. If
any dispute or failure to implementation arises during the asset liquidation
according to the Decision in declaration of bankruptcy, the bailiff, asset
management officer, asset management enterprise and involved entities shall
request the People’s Court that has handle the bankruptcy case to consider. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Within 10 working days from the receipt of the request of the bailiff, asset
management officer, asset management enterprise and involved entities, the
People’s Court shall: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
issue a refusal notice about the request of the bailiff, asset management
officer, asset management enterprise and involved entities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
send the written request to the competent persons for consideration of the
appeal against the Decision on declaration of bankruptcy under the regulations
of the law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. If the
bailiff, asset management officer, asset management enterprise and involved
entities disagree with the notice prescribed in Point a Clause 2 this Article,
they can request the competent persons to consider the appeal against the
Decision on declaration of bankruptcy under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
asset management officer and asset management enterprise shall represent the
entity to participate in the handling of dispute about assets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
XI</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">BANKRUPTCY PROCESS INVOLVING FOREIGN ENTITIES</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
116. Foreigners involved in bankruptcy process</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Any
foreigner involved in the bankruptcy process must comply with the regulations
of the Law on Bankruptcy of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
117. Judicial delegation of Vietnam People’s Court to foreign competent
authorities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Court shall implement the judicial delegation according to the
judicial assistance treaty to which the Socialist Republic of Vietnam is a
State Party or the principle of reciprocity during any bankruptcy settlement
involving foreign entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
procedures for the judicial delegation must comply with the regulations of the
law on civil procedure and the law on judicial assistance.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
118. Procedures for recognition and authorization to implement Decisions on
bankruptcy settlement of foreign Courts</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
recognition and authorization to implement the Decisions on bankruptcy
settlement must comply with the regulations on the judicial assistance treaty
to which the Socialist Republic of Vietnam is a State Party and other
regulations of the law on judicial assistance.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
XII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">IMPLEMENTATION OF DECISIONS ON DECLARATION OF BANKRUPTCY </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
119. Entitlement to implementation of Decisions on declaration of bankruptcy </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
entitlement to the implementation of every Decision in declaration of
bankruptcy is prescribed in this Law, the civil law and other relevant law
provisions. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
120. Procedures for implementation of Decisions on declaration of bankruptcy </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
civil execution authority shall issue the Decision on implementation and assign
the bailiff to implement the Decision on declaration of bankruptcy within 05
working days from the issuance of an Decision on declaration of bankruptcy. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
After assigned by the Head of the civil execution authority, the bailiff shall:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
open an bank account held by the civil execution authority in charge of
implementing the Decision on declaration of bankruptcy to send confiscated
money of the insolvent entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
supervise the asset liquidation conducted by the asset management officer and
asset management enterprise; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
enforce the asset confiscation and transfer the assets to the buyers under the
regulations of the law on civil execution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
redistribute the assets according to the Decision of declaration of bankruptcy
after receiving the report of the asset management officer and asset management
enterprise on the asset liquidation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
121. Requesting asset management officers and asset management enterprises to
conduct asset liquidation </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
bailiff shall send a written request that the asset management officer and
asset management enterprise conduct the asset liquidation within 02 working
days from the receipt of the Decision on the appointment of the Head of the
civil execution authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
written request for the conduct of asset liquidation includes:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a)
date;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
name of the bailiff;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">c)
names of the asset management officer and asset management enterprise
conducting asset liquidation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">d)
name and address of the entity declared bankrupt;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">dd)
specific methods of asset liquidation in accordance with the regulations in
Articles 122, 123 and 124 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
written request for the asset liquidation must be sent to the People’s Court,
the People’s Procuracy and the persons involved in the bankruptcy process. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. If
the asset management officer and asset management enterprise do not conduct the
asset liquidation within 02 years from the receipt of the written request of
the bailiff prescribed in Clause 2 this Article, the asset management officer
and asset management enterprise must end the asset liquidation and transfer the
documents and assets of the entity declared bankrupt to the civil execution
authority for consideration under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
122. Asset valuation</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
asset management officer and asset management enterprise must carry out the
valuation of the assets within 10 working days from the issuance of the
Decision on declaration of bankruptcy under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
asset management officer and asset management enterprise must not sign the
contract for valuation with any entity related to their rights and benefits.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
the liquidated assets are likely to be damaged or their value is likely to
decrease, the asset management officer and asset management enterprise shall
valuate the assets and conduct liquidation under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
123. Asset revaluation </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. In
case of any serious violation against the regulations in Article 122 of this
Law leading to the inaccurate result of the asset valuation, the assets shall
be revalued. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Judge shall decide the revaluation in case of sale of assets prescribed in
Clause 3 Article 23 of this Law. The bailiff shall decide the revaluation in
case of asset liquidation</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
124. Sale of assets</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
assets shall be sold:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) by
auction; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b)
without auction.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
movables to the value of more than VND 10 million and real estate shall be put
up for auction under the regulations of the law on asset auction. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Any
asset management officer and asset management enterprise can negotiate with the
auctioneer within 05 days from the valuation. The asset management officer and
asset management enterprise shall sign the contract for the asset auction with
the auctioneer.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">If the
asset management officer and asset management enterprise fail to conclude the
negotiation, a auctioneer shall be appointed by the bailiff to sign the
contract for the asset auction. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
contract for asset auction shall be signed within 10 days from the valuation/</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
movables shall be put up for auction within 30 days and the real estate shall
be put up for auction within 45 days from the signing of the contract for asset
auction.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
asset management officer and asset management enterprise shall put the assets
up for auction if:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">a) the
assets locate at any province where there are no auctioneers at all or no
auctioneers signing the contract for asset auction.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">b) the
movables are worth from VND 2 million to VND 10 million.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
movables shall be put up for auction within 30 days and the real estate shall
be put up for auction within 45 days from the valuation or the receipt of the
refusal notice about the auction.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
asset management officer and asset management enterprise shall sell the assets
to the value of less than VND 2 million or the assets prescribed in Clause 2
Article 122 of this Law without auction. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
assets shall be sold within 05 working days from the issuance of the Decision
on the implementation of the Decision on declaration of bankruptcy or the
Decision on the sale of assets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
procedures for the auction are prescribed in the regulations of the law on
asset auction. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
125. Confiscation of assets</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
asset management officers, asset management enterprises and bailiffs shall
request the People’s Courts to issue the Decisions on Confiscation of assets of
the enterprises and cooperatives due to invalid deals in accordance of the
regulations in Article 59 of this Law. The assets shall be confiscated under
the regulations of the civil law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
dispute about the confiscation of assets or the difference of the asset value
shall be handled in accordance with the regulations in Article 115 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
126. Suspension of Decisions on declaration of bankruptcy </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
head of the civil execution authority shall suspend the Decision on declaration
of bankruptcy when:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
entity declared bankrupt has no assets to be redistributed;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
assets of the entity declared bankrupt are completely redistributed;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Head of the civil execution authority shall report the bankrupt settlement to
the People’s Court and notify the suspension of the implementation of the
Decision on declaration of bankruptcy to the relevant entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
127. Handling assets of an entity after it is declared bankrupt</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. In
case a transaction is found invalid as prescribed in Article 59 of this Law
after an entity is declared bankrupt, the asset management officer or asset
management enterprise is entitled to request the Court to declare the transaction
invalid, handle the consequences, and redistribute assets of the entity in
accordance with Article 54 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. If
case assets of an entity have not been redistributed after it is declared
bankrupt, the Court that makes the declaration shall consider redistributing
assets in accordance with Article 54 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Civil execution authorities shall decide the asset redistribution in accordance
with Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
128. Handling of complaints about implementation of Decisions on declaration of
bankruptcy </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
complaints and handling of complaints about the implementation of the Decisions
on declaration of bankruptcy must comply with the regulations of the civil law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
XIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">IMPOSITION OF PENALTIES</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article.
Responsibilities for violations against law on bankruptcy</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
entity committing violations against the law during the bankruptcy settlement
shall be disciplined, face the administrative penalties or criminal prosecution
depending on the nature and severity of the violations; or offer compensation
in case of damage under the regulations of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
asset management officer or asset management enterprise committing violations
against the law during the bankruptcy settlement shall face administrative
penalties depending on the nature and severity of the violations; or offer
compensation in case of damage under the regulations of the law. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">Any
asset management officer or official of a asset management enterprise
committing violations against the criminal may face a criminal prosecution
under the regulations of the law.</span></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
130. Prohibition of holding posts after entities are declared bankrupt</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Any
President, General Director, Director, member of the Board of Directors of a
wholly state-owned enterprise declared bankrupt shall not hold such post in any
other state-owned enterprise after such declaration of bankruptcy. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
representative of the capital holding of the State in a State-invested
enterprise which is declared bankrupt must not hold the management post in any
other State-invested enterprise.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. If
any manager of the entity declared bankrupt intentionally commits the
violations against the regulations in Clause 1 Article 18, Clause 5 Article 28
and Clause 1 Article 48 of this Law, the Judge shall consider and give a
Decision on the prohibition of the establishment of the enterprise or
cooperative and working as manager of any enterprise or cooperative within 03
years from the day on which People’s Court issues the Decision on declaration
of bankruptcy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. Regulations
in Clauses 1, 2 and 3 this Article shall nor applied to the entities going
bankrupt due to force majeure.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article XIV</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">IMPLEMENTATION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article 131. Transitional clauses</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
From the effective date of this Law, the assets of any entity discovered after
the Decision on declaration of bankruptcy is issued in accordance with the Law
on Bankruptcy No. 21/2004/QH11 shall be dealt with according to the regulations
in Article 127 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. Any
complaint about the Decision on declaration of bankruptcy which is issued in
accordance with the regulations in the Law on Bankruptcy No. 21/2004/QH11
before the effective date of this Law that has not been dealt with by the
effective date of this Law shall be dealt with according to the procedures
prescribed in Clause 2 Articles 111, 112 and 113 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. Any
request for the initiation of the bankruptcy process that People’s Court has
accepted before the effective date of this Law but has not issued the Decision
on declaration of bankruptcy shall be dealt with according to the regulations
of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Government, Supreme People’s Court and Supreme People’s Procuracy shall give
guidance on the implementation of this Article. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
132. Effect</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
This Law shall come into effect from January 01, 2015.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Law on Bankruptcy No. 21/2004/QH11 shall expire from the effective date of this
Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
133. Instructions on implementation </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Government, Supreme People’s Court and Supreme People’s Procuracy shall provide
instructions on the implementation of the articles and clauses in the Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i><span style="color: black;">This
Law has been passed by the 13<sup>th</sup> National Assembly of the Socialist
Republic of Vietnam at the 7<sup>th</sup> meeting on June 19, 2014.</span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
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<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black;">THE PRESIDENT OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
</td>
</tr>
</tbody></table>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<br />Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-7854658301322086128.post-83444579022479152702014-06-18T00:53:00.000-07:002015-06-05T10:09:53.268-07:00VIETNAM CONSTRUCTION LAW 2014<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
<b>THE NATIONAL
ASSEMBLY<br />
-------</b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="text-align: center;">
<b>SOCIALIST</b> <b>REPUBLIC
OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
No.
50/2014/QH13</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i>Hanoi,
June 18, 2014</i></div>
</td>
</tr>
</tbody></table>
<br />
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>THE CONSTRUCTION LAW</b><br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>Pursuant
to the Constitution of the Socialist Republic of Vietnam;</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>The
National Assembly promulgates the Construction Law.</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
I</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>GENERAL PROVISIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 1. Scope of regulation</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law prescribes the rights, obligations and
responsibilities of agencies, organizations and individuals and the state
management in construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 2. Subjects of application</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law applies to domestic agencies, organizations and
individuals; foreign organizations and individuals conducting construction
investment activities in the territory of Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case a treaty to which the Socialist Republic of Vietnam
is a contracting party contains provisions different from those of this Law,
the provisions of that treaty will prevail.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 3. Interpretation of terms</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In this Law, the terms below shall be construed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment pre-feasibility study report
means a document presenting the contents of preliminary study on the necessity
for, feasibility and effectiveness of, construction investment, which serves as
a basis for consideration of, and decision on, the construction investment
policy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction investment feasibility study report means a
document presenting the contents of study on the necessity for, feasibility and
effectiveness of, construction investment in accordance with the selected basic
design plan, which serves as a basis for consideration of, and decision on,
construction investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Construction investment economic-technical report means
a document presenting the contents on the necessity for, feasibility and
effectiveness of, construction investment in accordance with the construction
drawing design plan for a small work, which serves as a basis for consideration
of, and decision on, construction investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Specialized construction work-managing ministry means a
ministry tasked to manage and conduct the construction of works in the
construction sector under its management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Red-line boundary means a boundary line drawn on the
planning map and on the field for the purpose of demarcating land plots
permitted for construction of works and land plots reserved for roads or
technical infrastructure facilities and other public spaces.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Construction boundary means a limit line of a land
parcel within which the main work is permitted to be constructed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Construction-planned land use norms means the norms used
for management of spatial and architectural development specifically identified
for an area or a land lot, including the construction density, land use
coefficient and maximum and minimum construction elevations of works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Economic-technical norms of a construction plan means
the norms forecasted, determined and selected for use as a basis for proposing
options and solutions for construction planning, including population size,
land, technical and social infrastructure and environmental norms.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Construction project owner (below referred to as project
owner) means an agency, organization or individual that owns funds, borrows
loans, or is assigned to directly manage and use funds, for construction
investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Construction work means a product created by human
labor and with building materials and equipment installed therein, affixed to
land, which possibly includes underground and surface components, underwater
and water surface components, and constructed according to design. Construction
works include civil works, industrial works, traffic works, agricultural and
rural development works, technical infrastructure works and other works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Construction level means the compulsory minimum
construction elevation selected in conformity with the master plan on the
foundation and rainwater drainage height.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Construction state management agencies include the
Ministry of Construction, People’s Committees of provinces or centrally run
cities (below collectively rcĩcưed to as provincial- level People’s Committees)
and People’s Committees of rural districts, urban districts, towns or
provincial cities (below collectively referred to as district-level People’s
Committees).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. Specialized construction agencies means specialized
agencies of the Ministry of Construction or specialized construction
work-managing ministries; provincial-level Construction Departments or
specialized construction work-managing Departments; construction management
sections of district-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. Specialized agencies attached to an investment decider
means agencies or organizations with expertise relevant to the characteristics
and contents of projects, which are tasked by investment deciders to conduct
appraisal.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">15. Construction investment project means a collection of
proposals concerning use of funds for construction, repair or renovation of a
construction work with a view to developing, maintaining and raising the
quality of the work or product or service within a given duration at specified
costs. At the stage of investment construction project preparation, the project
shall be demonstrated through the construction investment pre-feasibility study
report, the construction investment feasibility study report or construction investment
economic-technical report.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">16. Rural residential quarter means an area where many
households are bound together in their production, daily life and other social
activities within a specific zone formed on the basis of natural conditions,
socio-economic conditions, culture and other factors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">17. Construction permit means a legal document granted by a
competent state agency to a project owner for construction, repair, renovation
or relocation of a work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">18. Construction permit with a definite period means a
construction permit granted for construction of a work or separate house within
a given duration under the plan for implementation of the construction master
plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">19. Phased construction permit means a construction permit
granted for every part of a work or every work of a project when the
construction design of the work or project is not yet completely implemented.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">20. Construction investment activities means a process of
conducting construction activities including construction, repair and renovation
of a construction work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">21. Construction activities cover construction planning,
formulation of a investment project to construct a work, construction survey,
construction design, construction, construction supervision, project
management, selection of contractors, pre-acceptance test, handover of the work
for exploitation or use, its warranty and maintenance and other activities
related to its construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">22. Technical infrastructure system includes traffic,
information and communication, energy supply, public lighting, water supply,
wastewater and solid waste collection and treatment facilities, cemeteries and
other works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">23. Social infrastructure system includes health care,
cultural, educational, sports, commercial and public service works, trees,
parks and other works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">24. Construction investment consultancy activities cover
construction planning, formulation of an investment project to construct a
work, construction survey, design, verification, inspection, experimentation,
project management, construction supervision and other counseling jobs related
to construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">25. Particular-function zone means an area developed
according to an exclusive function or mixed functions such as economic zone,
industrial park, export processing zone, hi-tech park; tourist resort,
ecological zone, conservation zone, historical-cultural relic zone; research
and training zone; physical training and sports zone; airport, seaport,
technical infrastructure key zone; and another particular-function zone
identified under the approved regional construction master plan or formed under
decision of a competent state agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">26. Formulation of a construction investment project covers
formulation of a construction investment pre-feasibility study report (if any),
construction investment feasibility study report or construction investment
economic-technical report and the performance of necessary jobs to prepare the
construction investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">27. Investment decider means a person or at-law
representative of an agency, organization or enterprise who is competent to
approve the project and decide on construction investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">28. Contractor in construction investment activities (below
referred to as contractor) means an organization or individual that has full construction
capacity or practice capacity when participating in contractual relations in
construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">29. Separate house means a work constructed within a
residential land area under the use rights of a household or an individual in accordance
with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">30. Construction planning means the organization of spaces
of urban and rural areas and particular-function zones; the organization of
technical and social infrastructure systems; the establishment of an
environment suitable to people residing in territorial areas, ensuring the
harmony between national interests and community interests, attaining the
socio-economic development, national defense, security, environmental
protection and climate change response objectives. Construction planning is
demonstrated through a construction plan consisting of diagrams, drawings,
mock-ups and explanations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">31. Regional construction planning means the organization
of systems of urban and rural areas and particular-function zones and systems
of technical and social infrastructure works within the administrative
boundaries of a province or a district, inter-provinces or inter-districts,
which meets the socio-economic development requirements in each period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">32. Particular-function zone construction planning means
the organization of space, architecture and landscape, systems of technical and
social infrastructure works within a particular-function zone. The
particular-function zone construction planning covers general construction
planning, construction sub-zone planning and construction detailed planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">33. Rural construction planning means the organization of
space, land use, systems of technical infrastructure and social infrastructure
works of a rural area. The rural construction planning covers commune general
construction planning and rural residential quarter construction detailed
planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">34. Construction work incident mean a breakdown beyond the
allowable safety limit which puts the construction work or its construction
supporting structures in danger of collapse or has caused the collapse of part
or whole of the work in the course of construction or exploitation and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">35. Construction general contractor means a contractor
signing a contract directly with a project owner to undertake one job, some
jobs or all jobs of a construction investment project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">36. Appraisal means the examination and assessment of the
investment decider, project owner and specialized construction agency of
necessary contents in the course of preparing and implementing a construction
investment project, which serve as a basis for consideration and approval.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">37. Verification means the professional examination and
assessment by an organization or individual with full construction and practice
capacity of necessary contents in the course of preparing and implementing a
construction investment project, which serve as a basis for appraisal work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">38. Construction of a work means the construction of, and
installation of equipment for, a newly built, repaired, renovated, relocated, embellished
or restored work; dismantlement of a work; warranty and maintenance of a
construction work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">39. Equipment installed in a work includes work equipment
and technological equipment. Work equipment means equipment installed in a
construction work according to its construction design. Technological equipment
means equipment included in the technological chain installed in a work
according to its technological design.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">40. Preliminary design means a design made in the
construction investment pre-feasibility study report, demonstrating the initial
ideas on the design of a construction work, preliminary selection of
technological lines and equipment, which serves as a basis for determining the
construction investment policy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">41. Basic design means a design made in the construction
investment feasibility study report, based on the selected design plan,
demonstrating the principal technical parameters suitable to applied standards
and technical regulations, which serves as a basis for proceeding with subsequent
designing steps.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">42. Technical design means a design detailing the basic
design after the work construction investment project is approved in order to
fully demonstrate solutions, technical parameters and to be-used materials
conforming with the applied standards and technical regulations, which serves
as a basis for making the construction drawing design.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">43. Construction drawing design means a design fully
demonstrating the technical parameters, to be-used materials and structural
details conforming with the applied standards and technical regulations, fully
meeting the conditions for construction of a work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">44. Construction planning time limit means a duration
identified to be the basis for forecast and calculation of economic-technical
norms for formulation of a construction plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">45. Planning region means the territorial space demarcated
by one or many administrative units and decided by a competent state agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 4. Basic principles of construction investment
activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ensuring the compliance of work construction investment
with master plans and designs, the protection of scenery and environment; the
suitability to natural and social conditions and cultural characteristics of
each locality; ensuring the stable life of people; combining socio-economic
development with national defense and security and response to climate change.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Rationally using resources and natural resources in
project areas, ensuring proper purposes, proper subjects and process of
construction investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Complying with standards and technical regulations,
regulations on the use of building materials; ensuring convenient and safe
access for people with disabilities, the elderly and children to public
facilities and high-rises; ensuring scientific and technological application
and information system application to construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Ensuring the quality, schedule and safety of works,
human lives and health and property; fire and explosion prevention and
fighting; and environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Ensuring synchronous construction within each work and
synchronism with technical and social infrastructure facilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Organizations and individuals involved in construction
activities must have full capacity conditions suitable to types of projects,
types and grades of construction works and jobs as prescribed by this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Ensuring the publicity, transparency, thrift and
efficiency; preventing and combating corruption, waste, loss and other negative
practices in construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Clearly defining the function of state management in
construction investment activities from the function of management of project
owners suitable to each type of to used funding sources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 5. Types and grades of construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction works shall be classified by type and
grade.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Types of construction works determined by utility
include civil works, industrial works, traffic works, agricultural and rural
development works, technical infrastructure and national defense or security
works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Grades of construction works shall be determined
according to types of works and based on their sizes, purposes, importance,
lifetime, used materials and technical requirements on construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The grades of works include special grade, grade I, grade II,
grade III, grade IV and other grades stipulated by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 6. Application of standards and technical
regulations in construction investment activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment activities must comply with
national technical regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Standards shall be applied in construction investment
activities on the principle of voluntariness, excluding standards referred in
technical regulations or other relevant legal documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Standards applicable to works shall be considered and
approved by investment deciders when deciding the investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The application of standards must satisfy the following
requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Meeting the requirements of national technical
regulations and relevant laws;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Ensuring synchronism and feasibility of the applied
standard system.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The application of technical solutions, technologies and
new materials in construction investment activities must satisfy national
technical regulations and relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Ministry of Construction and specialized construction
work-managing ministries shall formulate standards and national technical
regulations applicable to specialized construction works in accordance with the
law on standards and technical regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
7. Project owners</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The project owner shall be decided by the investment
decider before the formulation or approval of a project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Depending on funding sources used for projects, project
owners shall be specifically determined as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ For a project using state budget funds or non-budget state
funds, the project owner is the agency or organization assigned by the
investment decider to manage and use the funds for construction investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ For a project financed by a loan, the project owner is
the agency, organization or individual that borrows the loan for construction
investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ For a project to be implemented under project contract
or public-private partnership contract, the project owner is the project
enterprise established with the investors’ agreement in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ For projects other than those prescribed at Points a, b
and c of this Clause, the owners of funds shall act as project owners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Based on the specific conditions of projects using state
budget funds, the investment deciders shall assign the specialized construction
investment project management units or regional construction investment project
management units to be project owners; if the project management units are not
available, investment deciders shall select fully qualified agencies or
organizations to be project owners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Project owners shall take responsibility before law and
investment deciders within the limits of their rights and obligations
prescribed in this Law and relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 8. Monitoring and evaluation of construction
investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment projects shall be monitored and
evaluated as suitable to each type of funding source as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ For projects using state funds, competent state agencies
shall conduct the monitoring and evaluation in accordance with the law on
public investment and law on construction according to the approved evaluation
contents and criteria;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ For projects using other funding sources, competent
state agencies shall conduct the monitoring and evaluation of objectives,
conformity with relevant master plans, land use, construction investment
schedule and environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Infrastructure construction investment projects using
state funds or community- contributed funds and financial assistance of
domestic organizations and individuals are subject to community supervision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within the ambit of their tasks and powers, the Vietnam
Fatherland Front Committees in construction areas shall organize the community
supervision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 9. Insurance in construction investment activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Insurance in construction investment activities covers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Work insurance during the construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Construction investment consultancy professional
liability insurance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Insurance for construction supplies, materials, means,
equipment and laborers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Civil liability insurance for third party;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Construction work warranty insurance.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Responsibility to buy compulsory insurance in
construction investment activities is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Project owners shall buy work insurance during the
construction for works affecting the community safety, environment, works with
particular technical requirements and complicated construction conditions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Consultancy contractors shall buy construction
investment consultancy professional liability insurance for construction survey
and construction design of construction works of grade II or higher grade;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Construction contractors shall buy insurance for
construction workers working on the construction sites.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Project owners, consultancy contractors and construction
contractors are encouraged to buy types of insurance in construction investment
activities, except for the case specified in Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail the responsibility to buy
compulsory insurance, the conditions, premium levels and minimum insurance
money which the insured and insurers are obliged to comply with.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 10. Encouragement policies in construction
investment activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Domestic and foreign organizations and individuals shall
be encouraged and given conditions to research and apply advanced construction
science and technology, use new materials, conserve energy and resources,
protect the environment and respond to climate change; to conserve, embellish and
promote the value of historical relics, cultural heritages, beliefs and
religion; organizations and individuals shall be given conditions to build
social houses, participate in construction investment under planning in
mountainous areas, areas facing exceptionally difficult socio-economic
conditions and areas prone to climate change.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Stakeholders of all economic sectors in construction
investment activities shall be treated equal before law, encouraged and given
favorable conditions in construction investment activities; contractors with
works conferred by the State with the construction work quality awards shall be
given priority when they participate in bidding in construction activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A number of public services provided by state management
agencies in construction investment activities shall be gradually transferred
to fully capable and qualified socio- professional organizations for provision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 11. International cooperation in construction
investment activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Domestic organizations and individuals shall be
encouraged to expand international cooperation in construction investment
activities, transfer of technologies, techniques, managerial experiences and
use of new materials.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall protect Vietnamese construction brands
overseas; create conditions to support and work out measures to promote the
conclusion and implementation of treaties and international agreements in
construction investment activities between domestic organizations and
individuals and foreign organizations and individuals on the basis of ensuring
the fundamental principles in construction investment activities prescribed in
Article 4 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 12. Prohibited acts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Deciding on construction investment in contravention of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Starting construction when the conditions </span>therefor<span style="color: black;"> prescribed in this Law are not fully met.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Constructing works in non-construction zones ;
constructing works in encroachment upon the protection corridors of national
defense, security, traffic or irrigation works, dykes, energy facilities,
historical-cultural relic areas and protection zones of other works prescribed
by law; constructing works in areas prone to landslide, sweeping flood or flash
flood, except works built to overcome these phenomena.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Constructing works at variance with construction master
plan, except cases with construction permits with a definite term; in
encroachment of construction boundaries or construction levels; constructing
works at variance with granted construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Formulating, appraising and approving designs and cost
estimates of construction works using state funds in contravention of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Contractors participating in construction activities
when failing to fully satisfy the capacity conditions for carrying out construction
activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Project owners selecting contractors that fail to fully
meet the capacity conditions for conducting construction activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Constructing works not in compliance with the selected
standards and technical regulations to be applied to works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Manufacturing and using building materials which cause
harms to community health and environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Violating regulations on labor safety and assets, fire
and explosion prevention and fighting, security, order and environmental
protection in construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Using works against their purposes and utility;
building annexes or lean-tos encroaching upon areas and spaces lawfully managed
or used by other organizations or individuals or upon public areas and
common-use areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Giving and taking bribe in construction investment
activities; abusing other legal persons to participate in construction
activities; committing manipulation and collusion to falsify the results of
project formulation, surveys, designs or supervision of construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. Abusing positions and powers to violate the law on
construction; covering up and handling late acts in violation the law on
construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. Obstructing lawful construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
II</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>CONSTRUCTION PLANNING</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
1. <a href="https://www.blogger.com/null" name="bookmark3">GENERAL PROVISIONS</a></b><span style="mso-bookmark: bookmark3;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 13. Construction planning and bases for
construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction planning shall be classified into the
following types:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Regional construction planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Urban construction planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Particular-function zone construction planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Rural construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction planning shall be based on the following:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Strategies and master plans on socio-economic development, national defense,
security, sectoral masterplans, orientations for planning the national urban
center systems and relevant construction master plans already approved;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Technical regulations on construction planning and other
relevant regulations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Maps, documents and data on current local socio-economic
situation and natural conditions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Urban planning must comply with the law on urban
planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 14. Requirements and compliance principles on
construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Requirements on construction planning include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Conforming with the objectives of strategies and master
plans on socio- economic development, national defense and security
maintenance, creating a motive force for sustainable socio-economic
development; consistent with sectoral development master plans; publicity,
transparency, harmony between national interests and community and personal
interests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Organizing and arranging territorial space on the basis
of rationally exploiting and using natural resources, land, historical relics,
cultural heritages and other resources in compatibility with natural and
socio-economic conditions, historical and cultural characteristics and
scientific and technological advances in each development period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Meeting the demand for use of the technical
infrastructure system; ensuring connection and uniformity of regional, national
and international technical infrastructure facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Protecting the environment, preventing and fighting
natural disasters and responding to climate change, minimizing the adverse
impacts on community, conservation, embellishment and development of the value
of historical relics, cultural heritages, beliefs and religions; ensuring
synchronism in architectural space, social and technical infrastructure
facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Establishing bases for planning, investment management
and construction investment attraction, and managing, exploiting and using
regional construction works, particular-function zones and rural areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Compliance principles for construction planning include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The implementation of construction investment programs
and activities and the management of space, architecture and scenery must
comply with the approved construction master plans and conform with the
mobilized resources;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Construction planning must ensure the uniformity and
conformity with planning at higher degrees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 15. Review of construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction planning shall be periodically examined and
reviewed and the implementation process shall be assessed in order to make
timely adjustments suitable to the socio-economic development situation in each
period. The construction planning-reviewing period is 10 years for regional
planning, 5 years for general planning and zoning planning and 3 years for
detailed planning after they are approved.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The People’s Committees at all levels shall review the
approved construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Results of construction planning review shall be
reported in writing to the state agencies competent to approve construction
planning for consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 16. Responsibility to collect comments on
construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Agencies or project owners organizing construction
planning shall collect comments of related agencies, organizations, individuals
and communities on construction planning tasks and plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Related People’s Committees shall coordinate with
construction planning agencies and construction investment project owners in
collecting comments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For the construction planning tasks and plans to be
approved by the Prime Minister, the Ministry of Construction shall collect
comments of other related ministries, central agencies and organizations;
provincial-level. People’s Committees shall collect comments of related
agencies, organizations, individuals and communities in their localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contributed comments shall be fully summarized,
explained, assimilated and reported to competent state agencies for
consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
17. Forms and time of collecting comments on construction planning</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The collection of comments of related agencies,
organizations and individuals on construction planning tasks and plans shall be
carried out in form of sending dossiers and documents or organizing conferences
or seminars. Consulted agencies, organizations and individuals shall reply in
writing or directly give comments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The collection of comments of communities on
construction planning tasks and plans shall be carried out via collection of
comments of community representatives in form of questionnaires and interviews.
Community representatives shall summarize comments of their communities in
accordance with the law on grassroots democracy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The collection of comments of communities on the tasks
and plans of zoning planning, detailed construction planning and commune
construction general planning or rural residential quarter construction
planning shall be carried out via comment cards through public display or
presentation of planning options in the mass media.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The duration for collecting comments on construction
planning must be at least 20 days for agencies and 40 days for organizations,
individuals and communities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Construction planning agencies or organizations shall
receive comments of agencies, organizations and communities to complete the
construction planning tasks and plans; in case of refusal, they shall reply in
writing and clearly state the reasons before the master plans are approved.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail the collection of comments
on construction planning tasks and plans from related agencies, organizations,
individuals and communities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 18. Selection of construction planning consultancy
organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Agencies organizing construction planning shall decide
on forms of selecting consultancy organizations to participate in construction
planning in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When selecting construction planning consultancy
organizations, construction planning agencies or project owners shall base
themselves on the capacity conditions on construction planning consultancy
organizations prescribed in this Law, and take responsibility before law for
the damage caused by the selection of consultancy organizations that fail to
fully meet the capacity conditions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To encourage the selection of construction planning
consultancy organizations in form of contest for general master plans on
construction of large particular functional zones of special significance and
construction zone master plans and detailed master plans on construction of
areas of important significance in the particular-function zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 19. Funds for construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall ensure funds as prescribed by law for
construction planning work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall encourage domestic and foreign
organizations and individuals to provide funds for construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 20. Order of construction planning and approving
construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Construction planning shall be demonstrated through
construction plans and must comply with the following order:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Devising and approving construction planning tasks;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conducting field investigations and surveys; collecting
maps, documents and data on natural conditions, current socio-economic
situation, socio-economic development master plans and relevant sectoral
development master plans for the formulation of construction plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Formulating construction plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Appraising and approving construction plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 21. Archive of construction plan dossiers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction planning agencies, organizations and
project owners shall archive dossiers of approved construction plans in
accordance with the law on archive.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction planning state management agencies and land
management agencies at different levels shall archive construction plan
dossiers and provide them to individuals, organizations and competent state
agencies in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. <a href="https://www.blogger.com/null" name="bookmark4">REGIONAL CONSTRUCTION PLANNING</a></b><span style="mso-bookmark: bookmark4;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 22. Regional construction planning and
responsibility to organize regional construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Regional construction planning shall be carried out for
the following regions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Inter-provincial regions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Provincial regions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Inter-district regions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ District regions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Particular-function zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Regions lying along expressways or inter-provincial
economic corridors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In an inter-provincial or provincial construction plan,
the technical-infrastructure system planning shall be detailed via specialized
technical-infrastructure plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Responsibility to organize regional construction
planning is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The Ministry of Construction shall assume the prime
responsibility for, and coordinate with related ministries, provincial-level
People’s Committees and agencies and organizations in organizing the
formulation of construction planning tasks and plans for inter-provincial
regions, particular-function zones of national significance, regions lying
along express ways or inter-provincial economic corridors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Specialized construction work-managing ministries shall
organize the formulation of inter-provincial technical infrastructure planning
tasks and plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Provincial-level People’s Committees shall organize the
formulation of construction planning tasks and plans for other regions of the
administrative units under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 23. Regional construction planning tasks and
contents of regional construction plans</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The regional construction planning task covers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Identifying justifications and bases for the formation
of regional boundaries;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Identifying regional development objectives;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Forecasting the regional population size, technical and
social infrastructure demands for each development period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Identifying requirements on spatial organization for
systems of urban centers, rural areas, major areas and functional zones,
systems of technical and social infrastructure facilities on a regional scale
in each period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A regional construction plan covers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Inter-provincial, provincial, inter-district or district
construction planning, which must identify and analyze the regional development
potential and driving forces; forecast the urbanization speed; solutions to
dividing functional regions and distributing systems of urban centers and rural
residential quarters; determine specialized functional zones, production
establishments, systems of key technical and social infrastructure facilities
of regional significance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The particular-function zone construction planning which
shall be formed on the basis of socio-economic, defense and security
potentials, cultural heritages and natural landscape; identify and analyze the
development potential, capability of exploitation and dividing functional
zones, population distribution and organization of the technical infrastructure
system suitable to the characteristics and development objectives of each zone;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Construction planning for regions along expressways or
inter-provincial economic corridors, which must analyze the driving forces and
impacts of the expressways and corridors on the development of these regions,
solutions to land exploitation and use, organization of architectural space and
landscape and technical infrastructure systems suitable to the characteristics
of the expressways or corridors and ensure traffic safety along the whole
routes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The specialized technical infrastructure construction
planning, which must forecast the development and land use demands; identify
the locations and sizes of key works, supporting facilities, main transmission
networks, distribution networks and work safety protection corridors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Based on the regional sizes and characteristics,
regional construction plans shall be studied on the basis of topographical maps
of 1:25,000 - 1:250,000 scales;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ The planning period for regional construction planning,
which is between 20 and 25 years, with a 50-year vision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ The approved regional construction planning serves as a
basis for urban planning, particular-function zone construction planning, rural
construction planning and technical infrastructure system planning at regional
level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3. PARTICULAR-FUNCTION ZONE CONSTRUCTION PLANNING</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 24. Particular-function zones and responsibility to
plan construction of particular-function zones</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Particular-function zone construction planning shall be
carried out for the following functional zones:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Economic zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Industrial parks, export-processing zones, hi-tech
parks;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Tourist resorts, ecological resorts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Conservation zones; revolutionary, historical-cultural
relic zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Research and training zones; physical training and
sports zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Airports, seaports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ Key technical infrastructure zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ Other particular-function zones identified under the
approved regional construction planning or established under decisions of
competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The responsibility to organize particular-function zone
construction planning is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The Ministry of Construction shall organize the
formulation of planning tasks and general plans for construction of
national-level particular-function zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Provincial-level People’s Committees shall organize the
formulation of planning tasks and general plans for construction of
particular-function zones, except the planning prescribed at Point a, Clause 2
of this Article, and tasks as well as sub-zoning plans for construction of
particular-function zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ District-level People’s Committees or construction
investment project owners shall organize the formulation of planning tasks and
detailed plans for construction of regions assigned to them for management or
investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 25. Levels of particular-function zone construction
planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction general planning shall be carried out for
particular-function zones of a size of 500 hectares or over, which serve as a
basis for sub-zoning planning and construction detailed planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction sub-zone planning shall be carried out for
particular-function zones of a size of under 500 hectares, which serve as a
basis for construction detailed planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Construction detailed planning shall be carried out for
areas within particular-function zones, which serve as a basis for grant of
construction permits and formulation of construction investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
26. General planning for construction of particular-function zones</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The tasks of general planning for construction of
particular-function zones include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Justifications and bases for formation and determination
of boundaries of particular- function zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Determination of characteristics, forecast of population
size of particular-function zones, requirements on orientations for development
of space and technical and social infrastructure facilities for each planning
period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ For general planning for construction or renovation of
particular-function zones, in addition to the contents prescribed at Point a,
Clause 1 of this Article, the requirements on areas to be cleared for
construction, areas to be retained for embellishment, areas to be protected,
and other specific requirements shall be identified according to
characteristics of each particular-function zone.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A general plan on construction of a particular-function
zone must cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A general plan on construction of a particular-function
zone, which covers the identification of development objectives and driving
forces, population size, land, technical and social infrastructure norms;
development model, orientations for spatial development of functional zones,
administrative, service, commercial, cultural, educational and training, and
healthcare centers, parks, physical training and sports centers; systems of
overhead, land, water and underground frame technical infrastructure systems;
strategic environmental assessment; investment priority plan and resources for
implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Drawings of a general plan on construction of a
particular-function zone, which are demonstrated on a 1:5,000 or 1:10,000
scale;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The planning period of between 20 and 25 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ An approved general plan on construction of a
particular-function zone serves as a basis for formulation of construction
sub-zone planning, detailed planning for construction of areas and for
formulation of investment projects to construct frame technical infrastructure
in the particular-function zone.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A general plan on construction of an exclusive
particular-function zone must cover the determination of population size, land,
technical and social infrastructure norms; orientations for spatial development
of functional sub-zones; planning for framework technical infrastructure
system; strategic environmental assessment; investment priority plan and
resources for implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
27. Sub-zone planning for construction of particular-function zones</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The tasks of sub-zone planning for construction of a
particular-function zone include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Requirements on land use areas, scale and scope of
sub-zone planning, systems of technical and social infrastructure facilities in
the planning area;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ List of proposed measures for renovation of to
be-retained facilities in the renovation planning area;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Other requirements for each planning area.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A plan on sub-zones for construction of a
particular-function zone must cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Contents of the plan on sub-zones for construction of a
particular-function zone, which include the determination of utility for every
land plot; principles of spatial and architectural landscape organization for
the entire planning area; norms of population, land use and system of technical
infrastructure facilities for every land plot; arrangement of social
infrastructure system to meet use demands; arrangement of technical
infrastructure networks to street axes suitable to the development stages of
the entire particular-function zone; strategic environmental assessment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Drawings of the plan on sub-zones for construction of
the particular-function zone, which shall be demonstrated on a 1:2,000 scale;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The planning period for sub-zone planning for the
construction of a particular-function zone, which shall be determined on the
basis of the period of general planning and development and management
requirements of the particular-function zone;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The approved plan on sub-zones for construction of the
particular-function zone serves as a basis for determination of construction
investment projects in the particular-function zone and for construction
detailed planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28. Detailed planning for construction in
particular-function zones</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Tasks of detailed planning for construction in a
particular-function zone include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Requirements on land use area, scale and scope of
detailed planning, urban designing, technical and social infrastructure systems
in the planning area;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ List of proposed measures for renovation of to be-retained
facilities in the renovation planning area;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Other requirements on every planning area.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A detailed plan on construction in a particular-function
zone must cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Contents of the detailed plan, which include the
determination of norms of population and land use, technical and social
infrastructure and requirements on spatial and architectural organization for
the entire planning areas; arrangement of social infrastructure facilities to
meet use demands; requirements on architecture of works for every land plot and
urban design; arrangement of the system of technical infrastructure facilities
to the land plot boundaries; strategies environmental assessment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Drawings of the detailed plan, which shall be
demonstrated on a 1:500 scale;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The planning period for construction detailed planning,
which is determined on the basis of investment plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The approved construction detailed plan serves as a
basis for grant of construction permits and formulation of construction
investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 4. <a href="https://www.blogger.com/null" name="bookmark5">RURAL CONSTRUCTION PLANNING</a></span></b><span style="mso-bookmark: bookmark5;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29. Objects and levels of, and responsibility to
organize, rural construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Rural construction planning shall be carried out for
communes and rural residential quarters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Rural construction planning shall be classified into the
following levels:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Construction general planning, which shall be carried
out for the entire administrative boundaries of communes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Construction detailed planning, which shall be carried
out for rural residential quarters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Commune-level People’s Committees shall assume the prime
responsibility for organizing the formulation of tasks of and plans on rural
construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
30. Commune construction general planning</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Tasks of commune construction general planning cover the
objectives, commune boundary scope; characteristics and functions of the
commune; determination of factors affecting the socio-economic development of
the commune; forecasts of its population size and labor; land size, major
economic-technical norms; requirements on the principles of organizing the
distribution of functional zones of agricultural, industrial,
cottage-industrial and handicraft production, craft villages, houses, services
and systems of technical infrastructure facilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A commune construction general plan must cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Contents of the plan, which cover the determination of
development potentials and driving forces, population size and labor, land
size, network of rural residential quarters; orientations for organization of
commune overall space; orientations for development of functional zones of
agricultural, industrial, cottage-industrial and handicraft production, craft
villages, houses, services and system of technical infrastructure facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Drawings of the commune construction general plan, which
are demonstrated on a 1:5,000, 1:10,000 or 1:25,000 scale;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The planning period of between 10 and 20 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The approved commune construction general plan serves as
a basis for carrying out detailed planning for construction of rural
residential quarters including commune centers, residential quarters and other
functional zones in the commune.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
31. Detailed planning for construction of rural residential quarters</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Tasks of detailed planning for construction of rural
residential quarters must cover the forecasts of population size and labor;
land size; requirements on land use for arrangement of construction,
conservation or renovation works; technical and social infrastructures in rural
residential quarters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A detailed plan on construction of rural residential
quarters must cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Contents of the detailed plan, which include
identification of construction positions and areas of works: working offices of
administrative units of the commune, educational, health care, cultural,
physical training and sports, commercial and service works and houses; planning
for technical and production infrastructures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Drawings of the detailed plan, which shall be
demonstrated on a 1:500 or 1:2,000 scale;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The planning period based on investment plans and
resources for implementation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The approved detailed plan on construction of rural
residential quarters serves as a basis for formulation of construction
investment projects and grant of construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 5. APPRAISAL AND APPROVAL OF CONSTRUCTION PLANNING</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
32.<span style="color: black;"> Competence to appraise construction planning
tasks and plans</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Ministry of Construction shall appraise construction
planning tasks and plans falling within the approving competence of the Prime
Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction planning-managing agencies of
provincial-level People’s Committees shall appraise construction planning tasks
and plans falling within the approving competence of the People’s Committees of
the same level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Construction planning-managing agencies of
district-level People’s Committees shall appraise construction planning tasks
and plans falling within the approving competence of the People’s Committees of
the same level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 33. Appraisal councils and contents of appraisal of
construction planning tasks and plans</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Ministry of Construction shall decide on the
establishment of the council for appraisal of construction planning tasks and
plans falling within the approving competence of the Prime Minister and
construction plans formulated by the Ministry of Construction. The Ministry of
Construction shall act as the standing body of the appraisal council.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The People’s Committees shall decide on the
establishment of councils for appraisal of construction planning tasks and plans
within their respective approving competence. The construction
planning-managing agencies of provincial- or district-level People’s Committees
shall act as standing bodies of the appraisal councils of the same level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. An appraisal council shall be composed of
representatives of state management agencies, socio-professional organizations
and experts in the relevant fields.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Contents of appraisal of construction planning tasks
cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The conformity of construction planning tasks with the
strategies and master plans on socio-economic development, national defense,
security, environmental protection and response to climate change, relevant
construction master plans and land use master plans and plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Requirements on contents of each type of construction
planning task are prescribed in Articles 23, 26, 27, 28, 30 and 31 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Contents of appraisal of a construction plan cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The satisfaction of the conditions by construction
planning-designing organizations prescribed in Article 150 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Grounds for formulation of construction plans prescribed
in Clause 2, Article 13 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The conformity of the construction plan with the tasks
and content requirements of each type of construction planning prescribed in
Sections 2, 3 and 4 of this Chapter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
34. Competence to approve construction planning tasks and plans</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Prime Minister shall approve the tasks and plans of
the following types of construction planning:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Construction planning for inter-provincial regions,
construction planning for provincial regions, construction planning for
particular-function zones and construction planning for regions lying along
expressways or inter-provincial economic corridors; specialized planning for
inter-provincial technical infrastructure;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ General construction planning for economic zones,
general construction planning for hi-tech parks;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ General construction planning for tourist resorts,
ecological resorts, conservation zones, revolutionary and cultural-historical
relics zones, research and training zones, physical training and sports zones
and other particular-function zones of national level;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Other types of construction planning carried out by the
Ministry of Construction as assigned by the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial-level People’s Committees shall approve the
following construction planning tasks and plans:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Construction planning for inter-district regions,
construction planning for district regions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ General construction planning for particular-function
zones, except the types of planning prescribed at Point c, Clause 1 of this
Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Planning for construction of particular-function zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. District-level People’s Committees shall approve the
sub-zone planning tasks and plans, detailed construction planning and planning
for rural construction within the administrative boundaries under their
respective management after obtaining written consent of construction
planning-managing agencies of provincial-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The People’s Committees at different levels organizing
construction planning shall submit construction plans to the People’s Councils
of the same level for decision before they are considered and approved by
competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Forms and contents of approval of construction planning
tasks and plans include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Construction planning tasks and plans shall be approved
in writing;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The written approval of construction planning must
include the main contents of the construction plan prescribed in Articles 23,
26, 27, 28, 30 and 31 of this Law, which is enclosed with a list of approved
drawings.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 6. ADJUSTMENT OF CONSTRUCTION PLANNING</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 35. Conditions on adjustment of construction
planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Regional construction planning may be adjusted when
there appears one of the following circumstances:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Adjustment of regional socio-economic development master
plans, the regional sectoral development master plans; regulations on
protection of natural resources and environment; land use masterplans and
plans; national defense and security strategies; regional development driving
projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Changes in natural geographical conditions,
administrative boundaries, big fluctuations in population and socio-economic
situation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Particular-function zone construction planning may be adjusted
when there appears one of the following circumstances:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Adjustment of regional socio-economic development master
plans, construction master plans, sectoral development master plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Creation of key projects of national significance which
greatly affect the land use, environment, spatial composition of functional
zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Impossible implementation of the construction planning
or the implementation thereof causing adverse impacts on socio-economic
development, national defense, security, social security and ecological
environment or cultural-historical relics and community opinion;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Changes in climate, geology or hydrology;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Serving national and community interests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Rural construction planning may be adjusted when there
appears one of the following circumstances:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Adjustment of local socio-economic development master
plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Adjustment of regional construction master plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Adjustment of local land use master plan and plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Changes in geological and natural conditions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36. Principles of construction planning adjustment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The adjustment of construction planning shall be based
on the analysis and evaluation of current situation and results of
implementation of existing master plans, clear determination of requirements of
regional renovation embellishment to propose adjustment of land use norms,
solutions to the arrangement of space and landscape for each area; solutions to
the improvement of technical and social infrastructure systems to meet the
development requirements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents of adjusted construction planning shall be
appraised and approved in accordance with this Law; non-adjusted contents of
the approved construction plans may still be implemented.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 37. Types of adjustment of construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The overall adjustment of construction planning is
prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The overall adjustment of construction planning shall be
made when the characteristics, functions, sizes of planning regions or areas
change or the contents of proposed adjustment would alter the structure and
orientations for general development of planning regions or areas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The overall adjustment of construction planning must
satisfy practical requirements and be in line with the socio-economic
development trends and orientations for future development of regions or areas,
improve the quality of the living environment, infrastructure and landscape,
ensuring the inheritance and without exerting impacts on ongoing construction
investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The partial adjustment of construction planning is
prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The partial adjustment of construction planning only
applies to particular-function</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The partial adjustment of construction planning for
particular-function zones may be carried out when the proposed adjustment
contents do not greatly affect the characteristics, functions, boundaries and
general development orientations of the planning zones and the major planning
solutions of the areas under the construction subzone planning or construction
detailed planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The partial adjustment of construction planning for
particular-function zones must clearly define the adjustment scope, extent and
contents; ensure the continuity and synchronism of the general planning for
construction of particular-function zones or construction subzone planning or
existing construction detailed planning, based on the analysis and
identification of reasons for adjustment; socio-economic effectiveness of the
adjustment; solutions to problems caused by the construction planning adjustment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 38. Order of overall adjustment of construction
planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the socio-economic development situation and
factors affecting the development of regions, particular-function zones, rural
areas; the adjustment conditions and after reviewing the construction planning,
the construction planning agencies shall report the overall adjustment of the
construction planning to agencies competent to approve construction planning
for consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies or persons competent to approve construction
planning shall give in-principle approval of the overall adjustment of
construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The formulation of, consultation on, appraisal and
approval of the tasks and plans on overall adjustment of construction planning
and the announcement of adjusted construction planning must comply with
Articles 16 and 17 and Sections 2, 3, 4 and 5 of this Chapter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 39. Order of partial adjustment of construction
planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction planning agencies shall make reports on the
contents of, and plans for, partial adjustment of construction planning,
collect opinions of communities in the planning adjustment areas and directly
affected vicinities and submit them to agencies competent to approve
construction planning for consideration and decision on the partial adjustment
of construction master plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies or persons competent to approve construction
planning shall decide in writing the partial adjustment based on the opinions
of the construction planning-appraising agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Construction planning agencies shall update and
demonstrate the adjusted contents in the construction planning dossiers. The
adjusted contents of construction planning shall be publicized according to
Article 42 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 7. ORGANIZATION OF IMPLEMENTATION OF CONSTRUCTION
PLANNING</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 40. Publicization of construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A construction plan shall be publicized within 30 days
after it is approved.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The to be-publicized contents of construction planning
include the basic contents of the construction plan and regulations on
management according to the promulgated construction plan, except contents
related to national defense, security and state secrets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The construction planning-managing agencies shall fully
update the situation of implementation of the approved construction plans so
that the competent agencies shall promptly publicize them to organizations and
individuals for knowledge and supervision in the process of implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 41. Responsibility to publicize construction
planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For regional construction planning:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The Ministry of Construction shall assume the prime
responsibility for, and coordinate with related provincial-level People’s
Committees in. publicizing inter-provincial construction planning which falls within
the approving competence of the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Provincial-level People’s Committees in the planning
regions shall organize the publicization of regional construction planning
falling within the approving competence of the Prime Minister, except for the
types of planning prescribed at Point a of this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ District-or commune-level People’s Committees in the
planning regions shall organize the publicization of regional construction
planning which falls within the approving competence of their provincial-level
People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For general planning for construction of
particular-function zones:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The Ministry of Construction shall assume the prime
responsibility for, and coordinate with the related provincial-level People’s
Committees in, publicizing the inter-provincial plans on construction of
particular-function zones, which fall within the approving competence of the
Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The People’s Committees at different levels shall
publicize general plans on construction of particular-function zones within
their respective administrative boundaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The People’s Committees at different levels shall
publicize the approved sub-zone construction plans and detailed planning for
construction of particular-function zones within the administrative boundaries
under their management to people for implementation and supervision of the
implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Commune People’s Committees shall publicize the commune
and rural residential quarter construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Within 30 days after the construction planning is
approved, the People’s Committees at different levels shall publicize it.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. If persons responsible to publicize the construction
planning do not publicize, delay the publicization or falsely publicize the
contents of approved construction planning, they shall be disciplined or
examined for penal liability, depending on the nature and severity of their
violations; if causing damage, they shall compensate therefor in accordance
with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 42. Forms of publicizing construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An approved construction plan shall be publicized on the
website of the state management agency in charge of construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In addition to the form of publicization prescribed in
Clause 1 of this Article, competent persons may decide on other forms of
publicization as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Organizing conferences to publicize the construction
planning, with the participation of representatives of related organizations
and agencies, Vietnam Fatherland Front Committee, representatives of people in
the planning region and of the press agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Public, regular and continuous display of panels,
drawings and mock-ups at public places and offices of construction planning
management agencies at all levels and at offices of commune-level People’s
Committees, for detailed construction planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Printing and widely distributing construction planning
maps and regulations on management of approved construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 43. Provision of information on construction
planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Information on construction planning shall be provided
in the following forms:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Publicizing construction plan dossiers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Explaining the construction planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Providing information in writing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction planning-managing agencies shall provide
information on construction locations, construction boundaries, red-line
boundaries, construction levels and other information relating to the planning
when so requested by organizations and individuals within the scope of
construction plans under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The People’s Committees at different levels shall organize
the receipt and processing of requests and provision of information upon
request.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 15 days after receiving a request, the construction
planning-managing agency shall provide information in writing to the requester.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Requesters for the provision of information in writing
shall pay a charge for the provision of information.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Information providers shall take responsibility before
law for the time of information provision and the accuracy of the provided
documents and data.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 44. Planting of construction boundary markers on
the field</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The planting of construction boundary markers on the
field shall be carried out for construction general plans, construction
sub-zone plans and construction detailed plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The planting of boundary markers under approved
construction planning covers the planting of red-line markers, construction
boundary markers, construction level markers and no-construction zone boundary
markers under the approved boundary marker dossiers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. After the construction plans are approved by competent
state agencies, the People’s Committees at different levels have the following
responsibilities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To organize the compilation and approval of dossiers on
boundary marker planting under the approved construction planning. The time
limit for compilation and approval of boundary marker dossiers is 30 days after
the construction plans are approved. The planting of boundary markers on the
field shall be completed within 45 days after the boundary marker dossiers are
approved;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To organize the planting of boundary markers on the
field for construction detailed plans after the investors are selected.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Responsibility to organize and conduct the boundary
marker planting is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Provincial-level People’s Committees shall direct the
planting of construction boundary markers for construction plans within their
respective administrative boundaries;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ District-level People’s Committees shall organize the
planting of construction boundary markers for construction plans within their
respective administrative boundaries;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Commune-level People’s Committees shall plant
construction boundary markers for construction plans within their respective
administrative boundaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Boundary marker planting dossiers shall be made by
professional units.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Boundary markers must be durable, of standard sizes and
inscribed with information as prescribed, conspicuous, safe for humans and
means of transport passing by and suitable to the terrain of their planting
areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Commune-level People’s Committees shall protect the
on-field boundary markers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The construction planning-managing agencies shall keep
the approved boundary marker planting dossiers and provide documents related to
boundary markers to organizations and individuals upon request.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. When construction planning is adjusted, the boundary
markers shall be adjusted according to the adjusted planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Those who commit acts of planting boundary markers or
construction level markers at wrong locations, removing or destroying boundary
markers or construction level markers shall be disciplined, administratively
sanctioned or examined for penal liability, depending on the nature and
severity of their violations; if causing damage, they shall pay compensations
therefor in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 8. MANAGEMENT OF CONSTRUCTION UNDER CONSTRUCTION
PLANNING</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 45. Principles of management of construction under
construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The management of construction investment must be based
on the construction planning approved by competent agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The construction, repair or renovation of architectural
works, technical and social infrastructure facilities and houses must conform
with the approved construction detailed planning and comply with the law on
construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 46. Introduction of construction locations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The construction planning-managing agencies shall
introduce construction investment locations to project owners when so
requested.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Locations introduced for construction investment must
conform with construction planning, sizes, investment characteristics, save
construction land; not affect the socio-economic development and environment of
the regions, particular-function zones and rural areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
47. Construction planning permits</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction planning permit means a document granted by
a competent state agency to the owner of a construction investment project in a
particular-function zone, which serves as a basis for detailed planning or
project formulation when the sub-zone planning or construction detailed
planning is not yet approved.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The grant of construction planning permits shall be
based on the requirements on particular-function zone development management
and control, technical regulations on construction planning, management
regulations under the general planning for construction of particular-function
zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A construction planning permit must cover the scope and
size of the planning area, the permitted construction-planned land use quota, the
requirements on land exploitation and use, organization of architectural space,
ground and underground technical and social infrastructures, landscape and
environment protection in the project area, and its validity duration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The competence to grant construction planning permits is
prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Provincial-level People’s Committees shall grant
construction planning permits for construction investment projects in
national-level particular-function zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ District-level People’s Committees shall grant
construction planning permits for construction investment projects other than
those prescribed at Point a of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Organizations and individuals that are granted
construction planning permits shall pay a fee in accordance with the law on
charges and fees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail the contents and order of
granting construction planning permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 48. Management of the implementation of
construction planning</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Provincial-level People’s Committees shall direct the
formulation of programs and plans for implementation of construction planning
for development of urban and rural areas and particular-function zones in areas
under their respective management in accordance with the approved construction
planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Construction shall direct and coordinate
the management of inter- provincial construction planning, covering:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Determination of the list of programs and plans for
implementation of the planning, priority investment projects to construct
regional technical and social infrastructure systems;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Attraction and distribution of investment capital
sources for development of regional technical and social infrastructure
systems;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Review, adjustment, examination and inspection of the
implementation of inter- provincial construction planning:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Assumption of the prime responsibility for, and
coordination with chairpersons of related provincial-level People’s Committees
in, periodically reporting to the Prime Minister on the implementation of
inter-provincial construction planning according to the implementation stages.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A plan on implementation of construction planning must
determine the implementation time for every specific area, ensuring conformity
with the construction planning objective and resources for implementation of
the construction planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter III</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CONSTRUCTION INVESTMENT
PROJECTS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. <a href="https://www.blogger.com/null" name="bookmark6">GENERAL PROVISIONS</a></span></b><span style="mso-bookmark: bookmark6;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 49. Classification of construction investment
projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment projects shall be classified by
size, characteristic and type of construction work and funding source.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction investment projects classified by size,
characteristic and type of construction works include national important
projects, group-A projects, group-B projects, group-C projects according to the
criteria prescribed by the law on public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A construction investment project may comprise a single
work or multiple works of different types and grades.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 50. Order of construction investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The order of construction investment involves three
stages, including project preparation, project implementation and construction
completion to put the project’s work into exploitation and use, except the
construction of separate houses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For national important projects or group-A projects with
different component projects, each of which can operate independently, can be
exploited or put into use, or with different investment phases for
implementation, such component projects shall be managed as independent
projects. The division of component projects or investment phasing shall be
stated in the investment decisions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Based on the specific conditions of projects, investment
deciders shall decide on the implementation by taking turns, mixture or
alternation of tasks at the stages of project implementation and construction
completion to put works into exploitation and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 51. Requirements on construction investment
projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A construction investment project, respective of its
funding sources, must satisfy the following requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Being in line with the socio-economic development master
plan, sectoral development master plan, construction master plan, land use
master plan and plan in the locality where the construction investment project
is located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Having appropriate technological and construction
designing plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Ensuring quality and safety in construction, operation,
exploitation and use of its works, fire and explosion prevention and fighting
and environmental protection and response to climate change.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Ensuring the adequate allocation of funds strictly
according to its schedule, ensuring its financial efficiency and socio-economic
efficiency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Complying with other relevant provisions of law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. FORMULATION AND APPRAISAL OF PROJECTS AND
DECISION ON CONSTRUCTION INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 52. Formulation of construction investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Upon construction investment, project owners shall make
construction investment feasibility study reports, except the cases prescribed
in Clauses 3 and 4 of this Article. Contents of construction investment
feasibility study reports must conform with the requirements of each type of
project. The formulation of construction investment feasibility study reports
must comply with the this Law and relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For national important projects and group-A projects,
before making construction investment feasibility study reports, project owners
shall make construction investment pre-feasibility study reports. For other
projects, investment deciders shall consider and decide whether or not
construction investment pre-feasibility study reports shall be made.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Only construction investment economic-technical reports
shall be required for construction investment projects in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Construction works used for religious purposes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Small construction works and other works prescribed by
the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For construction of separate houses, project owners are
not required to formulate projects nor construction investment
economic-technical reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 53. Contents of construction investment
pre-feasibility study reports</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The necessity and conditions for construction
investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The projected objective, scale, location and form of
construction investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land and natural resource use demands.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The preliminary design on construction, explanation,
technology, techniques and appropriate equipment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Projected time for project implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The preliminary total investment amount, capital raising
plan; recoverability of invested funds, capability to pay loans (if any);
preliminary determination of socio-economic efficiency and evaluation of the
project’s impacts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 54. Contents of construction investment feasibility
study reports</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A basic design shall be made to achieve the project’s
objectives, suit construction works of the project, ensure synchronism between
works when they are put into exploitation and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A basic design must comprise explanations and drawings
expressing the following contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The construction location, direction of the line of
works, list, sizes, types and grades of works on the whole construction ground;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Selected technological, technical and equipment plans
(if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Architectural solutions, ground plan, cross-sections and
vertical sections of construction works and their sizes and main structures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Construction solutions, major materials to be used,
estimated construction cost of every work;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Plan on connection of technical infrastructures inside
and outside the works, fire and explosion prevention and fighting solutions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Applied standards and technical regulations and
construction survey results for making the basic design.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Other contents of a construction investment feasibility
study report include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The necessity for investment, investment policy, construction
investment objectives, construction locations and to be-used land area,
capacity and form of construction investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The capability to ensure factors for project
implementation such as use of resources, selection of equipment and technology,
use of labor, technical infrastructure, product consumption, exploitation and
use requirements, implementation duration, plan on construction ground
clearance and resettlement (if any), solutions to organizing management of
project implementation, work operation and use, and environmental protection;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Assessment of the project’s impacts related to land
recovery, ground clearance and resettlement; protection of landscape and
ecological environment and safety in construction, fire and explosion
prevention and fighting, and other necessary contents;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Total investment amount and capital raising, financial
analysis, risks, expenses for exploitation and use of the work, evaluation of
socio-economic efficiency of the project; recommendations on coordination mechanism,
policies on incentives and support for project implementation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other relevant contents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 55. Contents of construction investment
economic-technical reports</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction drawing designs, technical designs (if any)
and construction cost estimates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Other contents of a construction investment
economic-technical report include explanations about the necessity for
investment, construction objectives, construction locations, to be-used land
area, sizes, capacity and grades of works, construction solutions, construction
safety, plans on construction ground clearance and environmental protection,
allocation of funds for implementation, construction duration, construction
investment efficiency of works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 56. Appraisal of construction investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment projects shall be appraised
before investment decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A dossier submitted for construction investment project
appraisal must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Project owner’s report for project appraisal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Construction investment feasibility study report or
construction investment economic- technical report;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Relevant documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The project appraisal contents must comply with Article
58 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
57. Competence to appraise construction investment projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For national important projects, the State Appraisal
Council set up by the Prime Minister shall appraise their construction
investment pre-feasibility study reports and construction investment
feasibility study reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For projects using state budget funds, the specialized
construction agencies shall assume the prime responsibility, as decentralized,
for organizing the appraisal of the contents prescribed in Article 58 of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For projects using non-budget state funds, the
competence to appraise these construction investment projects is prescribed as
follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Specialized construction agencies shall assume the prime
responsibility, as decentralized, for appraising their basic designs prescribed
at Points a, b, d, dd, e and g, Clause 2, Article 58 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Specialized agencies attached to investment deciders
shall assume the prime responsibility for appraising technological designs (if
any) and other contents of construction investment feasibility study reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For projects using other funds, the competence to
appraise these construction investment projects is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Specialized construction agencies shall appraise, as
decentralized, the basic designs of construction investment projects, for works
of special grade and grade I, public works, works greatly affecting landscape,
environment and community safety. Specialized agencies attached to investment
deciders shall organize the appraisal of technological designs (if any) and
other contents of construction investment feasibility study reports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ For projects using other funds not specified at Point a
of this Clause, investment deciders shall organize by themselves the appraisal
thereof;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ For projects implemented in form of project contract or
public-private partnership contract with state-contributed funds, the
specialized construction agencies shall assume the prime responsibility, as
decentralized, for appraising their basic designs. Competent state agencies as
prescribed by the law on investment shall appraise other contents of their
construction investment feasibility study reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For construction investment projects only requiring
construction investment economic- technical reports, the competence to appraise
these construction investment projects is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ If the projects use state budget funds, the specialized
construction agencies shall assume the prime responsibility for organizing the
appraisal of the contents of their construction investment economic-technical
reports prescribed in Clause 4, Article 58 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ If the projects use non-budget state funds, the
specialized construction agencies shall, as decentralized, assume the prime
responsibility for appraising their construction drawing designs and cost
estimates. The specialized agencies attached to investment deciders shall
appraise the technological designs (if any) and other contents of their
construction investment economic-technical reports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ If the projects use other funds, investment deciders or
project owners shall organize by themselves the appraisal of their construction
drawing designs and cost estimates, except works of special grade or grade I
and works greatly affecting the landscape, environment and community safety,
and take responsibility for the appraised contents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Construction investment projects with requirements on
fire and explosion prevention and fighting, environmental protection, and
national defense or security maintenance shall be appraised by competent state
agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Specialized construction agencies and investment
deciders may invite organizations and individuals with qualifications and
experiences to participate in project appraisal or request project owners to
select organizations or individuals possessing full construction capacity and
practice conditions already registered on the website on construction capacity
as prescribed by this Law to verify projects as a basis for the appraisal and
approval of the projects. The project verification cost and basic design
appraisal charge shall be accounted into the total investment amounts of
projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The agencies in charge of appraisal shall summarize the
project appraisal results and submit them to persons competent to decide on
investment for consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Organizations and individuals participating in project
appraisal or verification shall take responsibility before law for the results
of their appraisal or verification. Project-formulating organizations and
individuals may not participate in the appraisal or verification of the projects
they have formulated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 58. Contents of appraisal of construction
investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The appraisal of a construction investment project
covers the appraisal of the basic design and other contents of the construction
investment feasibility study report.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The appraisal of a basic design must cover:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The conformity of the basic design with the construction
detailed planning; the approved total ground or with the selected plan on the
line of works, for works constructed in lines;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The conformity of the basic design with the construction
location, the connectivity with technical infrastructure of the region;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The conformity of the selected technological plan and
technological line, for works requiring technological designs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The conformity of designing solutions to ensuring
construction safety, environmental protection, fire and explosion prevention
and fighting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ The compliance with standards and technical regulations
in the design;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ The construction capacity conditions of organizations or
practice capacity conditions of individuals providing designing consultancy;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ The conformity of solutions to organizing project
implementation at each stage and for each work item with the requirements of
the basic design.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Other appraisal contents of a construction investment
feasibility study report include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Assessment of the necessity for construction investment,
including conformity with the investment policy, possibility to meet the
requirements on scale expansion, higher capacity and exploitation and use
capability to meet the requirements of socio-economic development and national
defense and security maintenance in each period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Assessment of factors ensuring the project feasibility,
including conformity with sectoral development master plan and construction
master plan; the capability to meet land use and construction ground clearance
demands; resource use demands (if any); assurance of input elements and outlets
for the project’s products; implementation solutions; project owner’s managerial
experience; solutions to environmental protections, fire and explosion
prevention and fighting; national defense and security maintenance and other
factors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Assessment of factors ensuring the project efficiency,
including total investment amount, project implementation schedule;
exploitation and operation costs; capability to raise capital according to
schedule, risk analysis, financial efficiency and socio-economic efficiency of
the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For projects only requiring construction investment
economic-technical reports prescribed in Clause 3, Article 52 of this Law, the
appraisal contents include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Assessment of the investment necessity and scale; the
implementation time; total investment amount and socio-economic efficiency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Consideration of feasibility-ensuring factors, including
land use demand and ground clearance capability; factors affecting the work
such as national defense, security and environment and other relevant laws;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The rationality of construction designing solutions for
the work; the observance of applied standards, technical regulations, and
regulations on the use of building materials for the work; the rationality of
the selection of technological lines and equipment, for designs with
technological requirements; compliance with regulations on environmental
protection and fire and explosion prevention and fighting;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Assessment of the conformity of designing solutions for
the work with its utility, its safety level and assurance of safety for
adjacent works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Assessment of the compatibility between the major
volume in the cost estimate and the volume in the design; the properness and
reasonability of the application of construction norms and unit prices;
determination of the value of the cost estimate of the work;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Construction capacity conditions of organizations and
individuals conducting construction surveys and designing and formulating
construction investment economic- technical reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 59. Time limit for appraisal of construction
investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The time
limit for appraising a project shall be counted from the date the appraising
agency or organization receives a complete and valid dossier, specifically as
follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
time limit for project appraisal is 90 days for national important projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
time limit for project appraisal is 40 days for group-A projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
time limit for project appraisal is 30 days for group-B projects.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
time limit for project appraisal is 20 days for group-C projects and projects
only requiring construction investment economic-technical reports.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. In
case of necessity to extend the appraisal time limit, appraising agencies or
organizations shall report thereon to their superior agencies for consideration
and decision on the extension; the extended duration must not exceed the
corresponding appraisal time limit prescribed in Clauses 1, 2, 3 and 4 of this
Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 60. Competence to decide on construction investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. For
projects using state budget funds, funds raised from national public bonds, government
bonds or local administrations’ bonds, official development assistance,
preferential loans of foreign donors, the State’s development investment credit
capital, investment capital from sources of revenues left for investment but
not yet accounted into the state budget balance, or other loans of local budget
for investment, the competence to decide on construction investment must comply
with the law on public investment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. For
projects using government-guaranteed credit capital, loans guaranteed with
state property, development investment capital of state enterprises, capital
from non-business operation development funds, land use rights value
contributed by state agencies, organizations or enterprises as capital for
construction investment, the competence to decide on construction investment is
prescribed as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
Prime Minister shall decide on investment in national important projects;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Law-prescribed competent representatives of agencies, organizations or
enterprises shall decide on project investment.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. For
projects using other funds, their owners or representatives shall decide on
project construction investment within the ambit of their powers prescribed by
law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 61. Adjustment of construction investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Cases of adjusting construction investment projects
using state funds include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Being affected by natural disasters, environmental
incidents, enemy sabotage, fires or other force majeure factors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Appearance of factors likely to bring about higher
efficiency for the project when the project owner has proved the financial and
socio-economic efficiency brought about by the project adjustment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Change of construction planning which directly affects
the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ When the construction price index promulgated by the
Ministry of Construction or the provincial-level People’s Committee during the
project implementation is higher than the construction price index used for
calculation of inflation in the approved total investment amount of the
project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The adjustment of projects using state funds shall be
decided by investment deciders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The adjustment of projects using other funds shall be
decided by investment deciders on the basis of ensuring the requirements on
planning, safety, environmental protection, fire and explosion prevention and
fighting, and national defense and security, which have been approved by
competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If the project adjustment alters the construction
objectives, scales and locations, it shall be approved by a competent state agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The adjustment of construction investment projects shall
be appraised and approved.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail the formulation, appraisal,
approval and adjustment of construction investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3. MANAGEMENT OF IMPLEMENTATION OF CONSTRUCTION
INVESTMENT PROJECTS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 62. Organizational forms of construction investment
project management</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Based on the sizes, characteristics, funding sources and
implementation conditions of projects, investment deciders shall decide to
apply one of the following organizational forms of project management:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Specialized construction investment project management
unit or regional construction investment project management unit, for projects
using state budget funds and specialized projects using non-budget state funds
of state economic groups or corporations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Single-project construction investment project
management unit, for group-A projects using state funds involving special-grade
works; hi-tech application certified in writing by the Minister of Science and
Technology; national defense or security projects with state secret
requirements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Hired project management consultant, for projects using
non-budget state funds or other funds and projects with particular or unique
characteristics.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Project owners may use their attached fully capable
professional apparatuses to manage the implementation of small renovation or
repair projects and projects with the involvement of communities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Project management units and project management
consultants prescribed in Clause 1, 2 or 3 of this Article must fully satisfy
the capacity conditions prescribed in Article 152 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail the models, organization and
operation of construction investment project management units.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
63. Specialized construction investment project management units, regional
construction investment project management units</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ministers, heads of ministerial-level agencies,
chairpersons of provincial- level People’s Committees, chairpersons of district-level
People’s Committees or competent representatives of state enterprises shall
decide on the establishment of specialized construction investment project
management units or regional construction investment project management units
to manage a number of projects of the same sector or in the same line or the
same area.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Specialized construction investment project management
units or regional construction investment project management units shall be
assigned to act as project owners of a number of projects and perform the
project management functions and tasks, and participate in project management
consultancy when necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Specialized construction investment project management
units or regional construction investment project management units have the
responsibility:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To exercise the rights and perform the obligations of
project owners as prescribed in Article 68 of this Law, directly manage
projects assigned by investment deciders, and the rights and obligations
prescribed in Article 69 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To hand over works to agencies or units managing their
operation, exploitation and use; or to directly manage their operation,
exploitation and use, when so assigned by investment deciders in case of
necessity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Specialized construction investment project management
units or regional construction investment project management units may perform
project management consultancy for other projects when so requested and
exercise the rights and perform the obligations prescribed in Article 70 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
64. Single-project construction investment project management units</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners shall set up single-project construction
investment project management units to directly manage the implementation of a
project, for projects prescribed in Clause 2, Article 62 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A single-project construction investment project
management unit may have its own seal and accounts, shall exercise the powers
and perform the tasks under the project owner’s authorization. A project
management unit shall organizationally comprise the director, deputy directors)
and specialized staff members, depending on the requirements and
characteristics of each project. The project management unit members shall work
on a full-time or part-time basis under the project owner’s decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
65. Hiring of consultants for construction investment project management</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners shall sign project management consultancy
contracts with organizations or individuals fully meeting the construction
capacity conditions prescribed in this Law to perform one, some or all of the
project management tasks.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners shall supervise project management
consultancy and may authorize consultants to perform the tasks of project
management under the project management contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 66. Contents of construction investment project
management</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment project management contents
include management of the scope and plan of tasks; work volume; construction
quality; implementation schedule; construction investment costs; safety in
construction; environmental protection in construction; selection of
contractors and construction contracts; risk management; management of the work
information system and other necessary contents in accordance with this Law and
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners shall perform or assign the project
management units, project management consultants or general contractors (if
any) to perform some or all of the project management contents prescribed in
Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 67. Management of implementation schedules of
construction investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investment deciders shall decide on the implementation
time and schedules when approving the projects. For works under projects using
state budget funds, the construction schedule must not exceed the work
construction period already approved by investment deciders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners and construction contractors shall draw
up plans on construction schedules and measures, and manage the project
implementation according to the approved construction schedules.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Project owners shall make advance payments and payments
for volumes completed according to the performance schedules of construction
contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Project owners and construction contractors are
encouraged to propose and apply reasonable technical, technological and
organizational solutions to shorten the construction time.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 4. RIGHTS AND OBLIGATIONS OF PROJECT OWNERS,
CONSTRUCTION INVESTMENT PROJECT MANAGEMENT UNITS, CONSULTANCY CONTRACTORS AND
INVESTMENT DECIDERS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 68. Rights and obligations of project owners in the
formulation and management of implementation of construction investment
projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To formulate and manage projects when fully meeting the
capacity conditions prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To request related agencies and organizations to provide
information and documents on project formulation and management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To select, and sign contracts with, consultancy
contractors for project formulation and management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To organize the project formulation and management; to
decide on the establishment and dissolution of construction investment project
management units for single projects according to their competence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other rights prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To identify project formulation task requirements and
contents; to provide necessary information and documents in case of hiring
consultants for project formulation; to organize the pre- acceptance tests of
project formulation results and archive construction investment project
dossiers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To select project formulation consultancy organizations
fully meeting the capacity conditions prescribed by this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To take responsibility for the legal bases and accuracy
of the information and documents provided to consultants for project
formulation; to submit projects to competent approving agencies in accordance
with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To select qualified and experienced consultancy
organizations or individuals to verify projects at the request of the
project-appraising agencies or organizations and investment deciders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To organize the management of project implementation as
prescribed in Article 66 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To examine and supervise the project implementation; to
periodically report on the project implementation to investment deciders and
competent state management agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ To recover capital and pay loans, with regard to
projects with capital recovery and loan repayment requirements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ Other obligations prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 69. Rights and obligations of construction
investment project management units</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment project management units have
the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To exercise the rights to manage projects as authorized
by project owners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To propose plans and solutions to organizing project
management, propose to project owners for settlement matters falling beyond
their competence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To hire consultancy organizations to participate in
project management in case of necessity after it is approved by investment
deciders or project owners.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction investment project management units have
the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To fulfill the project owners’ project management
obligations within the scope of authorization;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To organize the management of construction investment
projects, ensuring the schedule, quality, safety and environmental protection
in construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To report their activities to project owners in the
course of project management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To be answerable for violations of law in project
implementation management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other obligations prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 70. Rights and obligations of construction
investment project formulation consultancy and management contractors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment project formulation consultancy
and management contractors have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To request project owners to provide information and
documents related to the assigned consultancy tasks;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To have their intellectual property rights over their
consultancy products protected in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To reject unlawful requests of project owners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Other rights stated in the contracts and prescribed by
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction investment project formulation consultancy
and management contractors have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To fulfill the obligations under the signed contracts in
conformity with their construction capacity conditions prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To be answerable to the work quality under the signed
contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To pay compensations for damage caused to project owners
when using improper information, documents, standards, technical regulations,
technical solutions or improper organization of management in contravention of
their contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Other obligations stated in the contracts and prescribed
by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 71. Rights and responsibilities of construction
investment project-appraising agencies and organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Construction investment project-appraising agencies and organizations have the
following rights:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
request project owners and related agencies and individuals to provide
information for project appraisal and explanation in case of necessity;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
collect project appraisal charges in accordance with the law on charges and
fees;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
request project owners to hire or invite qualified and experienced consultancy
organizations or consultants to participate in the project appraisal when
necessary;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
reserve their appraisal opinions and reject requests to falsify project
appraisal results.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Construction investment project-appraising agencies and organizations have the
following responsibilities:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ To
appraise construction investment project contents in accordance with this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
send written notices of appraisal opinions and results to agencies or
organizations in charge of appraisal for summarization and reporting to
investment deciders;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To be
accountable before law and investment deciders for their own project appraisal
opinions and results.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 72. Rights and responsibilities of construction
investment deciders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment deciders have the following
rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To approve or authorize the approval of, construction
projects, designs and cost estimates and settle construction investment funds;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To disapprove the projects when the investment
objectives and project efficiency cannot be achieved;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To suspend the implementation of construction investment
projects which have been approved or are underway when deeming it necessary and
lawful;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To alter or adjust construction investment projects when
deeming it necessary and conformable with Article 61 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other rights prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction investment deciders have the following
responsibilities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To organize project appraisal and decide on construction
investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To ensure funding sources for implementation of
construction investment projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To examine the implementation of construction investment
projects by project owners; to organize monitoring and evaluation of
construction investment projects as prescribed in Article 8 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To approve the settlement of investment capital for
completed construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To take responsibility before law for their own
decisions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Other obligations prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CONSTRUCTION SURVEY AND
CONSTRUCTION DESIGN</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. CONSTRUCTION SURVEY</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
73. Types of construction survey</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Topographic survey.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Engineering geological survey.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Hydrogeological survey.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Survey of the actual state of works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Other surveys to serve construction investment
activities as decided by investment deciders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
74. Requirements on construction survey</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction survey tasks and survey technique plans
must suit types and grades of construction works, types of survey, designing
steps and requirements of construction designing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction survey technique plans must meet
requirements of construction survey tasks and comply with applied construction
survey standards and technical regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Construction survey work must comply with construction
survey technique plans, ensure safety and environmental protection, meet
requirements of approved construction survey tasks, and shall be examined,
supervised and tested for acceptance under regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Construction survey results shall be presented in a
report, must ensure truthfulness and objectivity and accurately reflect
reality, and shall be approved.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Construction survey contractors must have sufficient
capabilities suitable to types and grades of construction work and types of
survey.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 75. Major contents of a report on construction
survey results</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Survey bases, process and methods.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Survey data; analysis and assessment of survey results.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Conclusions on survey results, proposals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 76. Rights and obligations of project owners in
construction survey</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To conduct construction survey when having sufficient
capability conditions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To negotiate and sign construction survey contracts; to
supervise and request construction survey contractors to properly perform signed
contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To approve construction survey tasks and survey
technique plans prepared by design consultants or survey contractors, and
assign survey tasks to construction survey contractors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To adjust construction survey tasks according to reasonable
requests of construction survey consultants;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To suspend the performance of, or terminate contracts
in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Other rights prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To choose construction survey contractors and
supervisors in case they cannot conduct or supervise construction survey by
themselves;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To provide information and documents related to survey
work to construction survey contractors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To set construction survey requirements and ensure conditions
for construction survey contractors to perform their jobs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To properly perform the signed construction survey
contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To organize supervision of construction survey work; to
pre-acceptance test and approve survey results in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To pay compensations for damage caused by the provision
of inappropriate information and documents and violations of construction
survey contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ Other obligations stated in the contracts and prescribed
by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 77. Rights and obligations of construction survey
contractors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction survey contractors have the following
rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To request project owners and related parties to provide
relevant data and information in accordance with contracts for conducting
construction surveys;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To refuse to implement requests beyond construction
survey contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To hire subcontractors to conduct construction surveys
in accordance with construction survey contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Other rights stated in the contracts and prescribed by
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction survey contractors have the following
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To strictly comply with construction survey requirements
in accordance with this Law and construction survey contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To propose and add construction survey tasks when detecting
factors directly affecting design solutions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To take responsibility for results and quality of
construction surveys they have conducted; to take responsibility for managing
the quality of surveys conducted by subcontractors (if any) and survey results
of subcontractors. When participating in construction surveys, subcontractors
shall take responsibility before contractors and law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To pay compensations for damage caused by improper
performance of survey tasks, improper use of information, documents, standards
and technical regulations on construction survey and violations of construction
survey contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other obligations stated in the contracts and
prescribed by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. <a href="https://www.blogger.com/null" name="bookmark7">CONSTRUCTION DESIGN</a></span></b><span style="mso-bookmark: bookmark7;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
78. General provisions on construction design</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction designs include preliminary design in the
pre-feasibility study report, basic design in the feasibility study report,
technical design and construction drawing design in the stage of project
implementation, and other designing steps (if any) according to international
practices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Depending on the size, nature, type and grade of a
construction work, construction design may be made through one step or more
than one step. Investment deciders shall decide on the number of designing
steps when approving construction investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Work construction design may involve one step or more
than one step as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ One-step design being construction drawing design;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Two-step design consisting of basic design and construction
drawing design;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Three-step design consisting of basic design, technical
design and construction drawing design;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Design consisting of other steps (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A construction design dossier following the basic design
must comprise design explanations, design drawings, related construction survey
documents, construction cost estimate and technical instructions (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall specify construction design steps
and appraisal and approval of construction designs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
79. Requirements on construction design</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Meeting requirements of design tasks; being suitable to
contents of approved construction investment projects, construction planning,
architectural landscapes, and natural, cultural and social conditions in
construction sites.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Work construction design contents must meet requirements
of each design step.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Complying with applied standards, technical regulations,
legal provisions on use of building materials, meeting requirements on
utilities and applied technologies (if any); ensuring force-bearing safety,
safety in use, artistic appearance, environmental protection, response to
climate change, fire and explosion prevention and fighting, and other safety
conditions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Having appropriate design solutions and reasonable construction
costs; ensuring synchronism within the work and with related works; ensuring
conditions on comforts, hygiene and health for users; creating conditions for
people with disabilities, the elderly and children to use works. Taking
advantages and limiting unfavorable impacts of natural conditions; prioritizing
the use of local and environment-friendly materials.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Construction designs shall be appraised and approved in
accordance with this Law, except the case prescribed in Clause 7 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Construction design contractors must have sufficient
capabilities suitable to types and grades of works and jobs to be performed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Construction designs of separate houses must comply with
the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Construction designs of separate houses must meet design
requirements prescribed in Clause 3 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Households may design by themselves separate houses with
a total construction floor area of under 250 m<sup>2</sup> or with fewer than
three stories or a height of under 12 meters in accordance with approved
construction master plans, and shall take responsibility before law for design
quality, environmental impacts of construction works and safety of adjacent
works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 80. Major contents of construction designs
implemented after basic designs</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Architectural plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Technological plan (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Utility.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Lifetime of the work and its operation process and
maintenance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Structural plan and major types of materials.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Technical instructions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Fire and explosion prevention and fighting plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Plan on efficient energy use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Environmental protection and climate change response
solutions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Cost estimate suitable to the construction designing
step.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 81. Contest for and selection of architectural
designs of construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For large public works with specific architectural
requirements, contest for or selection of architectural designs of construction
works shall be organized before making construction investment feasibility
study reports. Investment deciders shall decide on holding of contests for or
selection of architectural designs of construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Funds for contest for or selection of architectural
designs of construction works shall be included in total investment amounts of
construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Authors of winning or selected architectural designs of
construction works shall have their copyright protected, and be given priority
to formulate construction investment projects and develop construction designs
if they fully satisfy the prescribed capability conditions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall specify the contest for and
selection of architectural designs of work construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 82. Competence to appraise and approve technical
designs, construction drawing designs and construction cost estimates</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For construction works using state budget funds:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Specialized construction agencies shall, as
decentralized, appraise technical designs and construction cost estimates in
case of three-step design; and construction drawing designs and construction
cost estimates in case of two-step design;</span> </div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Investment deciders shall approve technical designs and
construction cost estimates in case of three-step design; and construction
drawing designs and construction cost estimates in case of two-step design.
Project owners shall approve construction drawing designs in case of three-step
design.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For construction works using non-budget state funds:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Specialized construction agencies shall, as
decentralized, appraise technical designs and construction cost estimates in
case of three-step design; and construction drawing designs and construction
cost estimates in case of two-step design. Specialized agencies attached to
investment deciders shall appraise technological designs and other contents (if
any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Investment deciders shall approve technical designs and
construction cost estimates in case of three-step design; and construction
drawing designs and construction cost estimates in case of two-step design.
Project owners shall approve construction drawing designs and cost estimates of
works in case of two-step design.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For construction works using other funds:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Specialized construction agencies shall, as
decentralized, appraise technical designs in case of three-step design and
construction drawing designs in case of two-step design for construction works
of special grade or grade I, public works and construction works that have
great impacts on landscape, environment and community safety. Specialized
agencies attached to investment deciders shall appraise technological designs
(if any) and construction cost estimates;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Specialized agencies attached to investment deciders
shall appraise technical designs, construction drawing designs and construction
cost estimates for remaining construction works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Investment deciders or project owners shall approve
construction designs and cost estimates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Specialized construction agencies and investment
deciders may invite qualified and experienced organizations and individuals to
participate in appraising construction designs or request project owners to
select consultancy organizations or individual consultants that fully meet the
operation and practice capability conditions already registered on the website
on construction capability to verify construction designs and cost estimates as
the basis for the appraisal and approval of construction designs and cost
estimates. Costs of verification and charges for appraisal of construction
designs and cost estimates shall be included in total investment amounts of
projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Competent state agencies shall, as prescribed by law,
appraise environmental, fire and explosion prevention and fighting and other
contents in accordance with law when appraising construction designs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Agencies, organizations and individuals shall verify,
appraise and approve construction designs and cost estimates shall take
responsibility before law for results of their verification, appraisal and
approval of construction designs and cost estimates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 83. Contents of appraisal of construction designs implemented
after basic designs and cost estimates</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Compatibility of the construction design of the previous step with that of the
preceding step.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Technical design against basic design;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Construction drawing design against technical design in case of three-step
design, against basic design in case of two-step design, or against designing
task in case of one-step design.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Reasonability of work construction design solutions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Compliance with applied standards, technical regulations
and legal provisions on the use of building materials for works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Assessment of the compatibility of design solutions with
utilities of works, their safety and assurance of safety for adjacent works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Reasonableness of the selection of technological lines
and equipment for designs of works with technological requirements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Compliance with regulations on environmental protection
and fire and explosion prevention and fighting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Compatibility of major volumes in cost estimates with
designed volumes; correctness and reasonableness of the application of
construction norms and unit prices; determination of estimated values of works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Capability conditions of organizations and individuals
conducting construction survey and design.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 84. Adjustment of construction designs</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An approved work construction design may be adjusted
only in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ When adjustments to the construction investment project
require adjustments to the construction design;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ In the course of construction, there emerge requirements
to adjust the construction design to ensure quality of the work and efficiency
of the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For adjustments to a construction design in accordance
with Clause 1 of this Article which will result in changes in construction
geology, design load, structural solutions, materials of force-bearing
structures or construction organization solutions affecting the force-bearing
safety of the work, such adjustments shall be appraised and approved in
accordance with Article 82 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 85. Rights and obligations of project owners in
construction designing</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To conduct construction design by themselves if they
fully satisfy the operation and practice capability conditions suitable to
types and grades of construction works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To negotiate and sign construction design contracts; to
supervise the performance of signed contracts and request design contractors to
properly perform these contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To request design contractors to modify and supplement
designs or select other design contractors to modify, supplement or change
designs in case the initial design contractors refuse to perform this work;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To suspend the performance of, or terminate construction
design contracts in accordance with the contracts and relevant laws;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other rights stated in the contracts and prescribed by
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To select construction design contractors in case they
cannot conduct construction design by themselves;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To identify construction design tasks;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To supply sufficient information and documents to
construction design contractors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To properly perform the signed contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To submit construction designs and cost estimates for
appraisal and approval and pay charges therefor;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To archive construction design dossiers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ To pay compensations for damage caused by violations of
the construction design contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ Other obligations as stated in the construction design
contracts and prescribed by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 86. Rights and obligations of construction design
contractors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction design contractors have the following
rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To request project owners and related parties to provide
information and documents to serve construction design;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To reject requests beyond the designing tasks and
construction designing contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To enjoy copyright to their construction designs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To hire subcontractors to conduct construction design in
accordance with construction design contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other rights stated in the construction design
contracts and prescribed by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction design contractors have the following
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To accept only construction design contracts suitable to
their construction design operation and practice capabilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To comply with standards and technical regulations
applicable to works; to compile construction design dossiers according to
requirements of design tasks and steps, and to the terms of construction design
contracts and relevant legal provisions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To take responsibility for the quality of design
products they make, including contents prescribed in Articles 79 and 80 of this
Law; to take responsibility for the quality of designs made by subcontractors
(if any). Subcontractors participating in construction design shall take
responsibility for design results to principal contractors and before law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To perform construction design author’s supervision in
the course of construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Not to designate manufacturers of building materials,
supplies and equipment in construction designs of works using state funds;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To pay compensations for damage caused by the
elaboration of inappropriate surveying tasks, or the use of inappropriate
information, documents, construction standards and regulations, technical and
technological solutions which affect the quality of works, and violations of
construction design contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ Other obligations stated in the contracts and prescribed
by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 87. Rights and responsibilities of agencies and organizations
appraising construction designs and cost estimates</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Agencies and organizations appraising construction
designs and cost estimates have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To request project owners and related organizations and
individuals to provide information to serve the appraisal of construction
designs and cost estimates and give explanations when necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To collect charges for appraisal of construction designs
and cost estimates in accordance with the law on charges and fees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To invite experts to join the appraisal or request
project owners to select qualified and experienced consultancy organizations to
verify construction designs and cost estimates as the basis for appraisal when
necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To reserve their appraisal opinions and refuse requests
for falsifying results of appraisal of construction designs and cost estimates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies and organizations appraising construction
designs and cost estimates have the following responsibilities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To appraise contents of construction designs and cost
estimates in accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To notify in writing appraisal opinions and results to
agencies or organizations in charge of appraisal for summarization and
reporting to investment deciders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To take responsibility before law and investment
deciders for opinions and results of appraisal of construction designs and cost
estimates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 88. Archive of construction work dossiers</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners shall archive completion dossiers of
construction works. Contractors participating in construction activities shall
archive dossiers of jobs they have performed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Dossiers serving the management and use of construction
works shall be archived by managers or users of these works for a period at
least equal to the lifetime of these works prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The compilation and archive of dossiers of construction
works must comply with the law on archives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall specify the archive of construction
.work dossiers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Chapter V</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">CONSTRUCTION PERMITS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article 89. </span><span style="color: black;">Works subject to, and types of, construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Before starting construction of works, project owners
shall obtain construction permits granted by competent state agencies in
accordance with this Law, except the cases prescribed in Clause 2 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Works exempted from construction permit include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Works involving state secrets, works constructed under
emergency orders and works located in the territories of two or more
provincial-level administrative units;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Works of construction investment projects in which
investment is decided by the Prime Minister, ministers, heads of
ministerial-level agencies or chairpersons of People’s Committees at different
levels;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Makeshift construction works to serve the construction
of main works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Works constructed in lines outside urban areas which
conform to construction master plans approved by competent state agencies or in
lines of which the direction has been approved by competent state agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Construction works of projects on industrial parks,
export processing zones or hi- tech parks with detailed 1:500-scale plans
already approved by competent state agencies and construction designs already
appraised in accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Houses of urban development projects or housing
development projects with under 7 stories and a total floor area of under 500 m<sup>2</sup>
and detailed 1:500-scale plans already approved by competent state agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ Works undergoing repair, renovation or installation of
interior equipment which does not alter their force-bearing structure and
utilities and affect the environment and safety of these works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ Works undergoing repair and renovation to alter their
external architecture not facing roads in urban centers subject to architecture
management requirements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i/ Technical infrastructure works in rural areas for which
only construction investment economic-technical reports are required and in
areas without approved detailed construction plans on rural residential points;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k/ Construction works in rural areas without approved urban
development plans and detailed construction plans; separate houses in rural
areas, except separate houses built in conservation zones or historical and
cultural relic zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l/ Project owners of works exempted from construction
permit prescribed at Points b, d, dd and i of this Clause shall send written
notices of the time of construction commencement enclosed with construction
design dossiers to local construction management agencies for monitoring and
filing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Construction permits include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ New construction permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Repair and renovation permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Relocation permit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Works of special grade and grade I shall be granted
stage-based construction permits after having construction designs appraised in
accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For construction investment projects consisting of
multiple works, construction permits may be granted for one, several or all of
these works when the technical infrastructure in the construction site has been
built according to construction master plans approved by competent state
agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 90. Major contents of a construction permit</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Name of the work under the project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Name and address of project owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Location and position for the work construction; the
work construction line, for works built in lines.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Type and grade of the work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Work construction level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Red-line and construction boundaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Construction density (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Land use coefficient (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. For civil works, industrial works and separate houses,
in addition to the contents specified in Clauses 1 thru 8 of this Article,
their construction permits must contain contents on total construction area,
construction area of the first (ground) floor, number of stories (including
basement, attic, technical story and staircase roof), and maximum elevation of
the entire work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. The deadline for construction commencement, which must
be within 12 months from the date of grant of the construction permit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 91. Conditions for granting construction permits
for works in urban areas</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. Being
in line with approved construction detailed master plans. For construction
works located in stable areas or street routes in urban centers which have no
detailed construction master plan yet, they must be in line with regulations on
management of planning, urban architecture or urban designs promulgated by
competent state agencies.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Being
conformable with land use purposes according to approved land use master plans.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Ensuring safety for the works and adjacent works and meeting requirements on
environmental protection and fire and explosion prevention and fighting;
ensuring safety for technical infrastructure and protection corridors of
irrigation works, dikes, energy works, traffic works, cultural heritage zones,
historical-cultural relics; ensuring safety distance to fire- or
explosion-prone and hazardous facilities, and important works related to
national defense and security.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Having their construction designs appraised and approved under Article 82 of
this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Having dossiers of application for construction permits suitable to each type
of construction permit prescribed in Articles 95, 96 and 97 of this Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 92. Conditions for granting construction permits
for works not built in lines outside urban areas</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Being conformable with positions and total ground areas
of projects already approved in writing by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Meeting the conditions prescribed in Clauses 3, 4 and 5,
Article 91 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 93. Conditions for granting construction permits
for separate houses</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. General conditions for the grant of construction permits
for separate houses in urban areas include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Being conformable with land use purposes according to
approved land use master plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Ensuring safety for the works and adjacent works and
meeting requirements on environmental protection and fire and explosion
prevention and fighting; ensuring safety for technical infrastructure and
protection corridors of irrigation works, dikes, energy works, traffic works,
cultural heritage zones, historical-cultural relics; ensuring safety distance
to fire- or explosion-prone and hazardous facilities, and important works
related to national defense and security;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Having their construction designs made under Clause 7,
Article 79 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Having dossiers of application for construction made
under Clause 1, Article 95, and Articles 96 and 97 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Separate houses in urban areas must meet the conditions
prescribed in Clause 1 of this Article and conform with detailed construction
plans. Separate houses located in stable areas or street routes in urban
centers which have no detailed construction master plans, must comply with
regulations on management of planning, urban architecture and urban designs
promulgated by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Separate houses in rural areas, when constructed, must
conform with detailed construction master plans for rural residential points.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 94. Conditions for granting construction permits
with definite terms</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. General conditions for the grant of construction permits
with definite terms:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Being located in areas with construction zoning plans
approved and announced by competent state agencies but not yet implemented, for
which there are no land recovery decisions of competent state agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Being suitable to the size of works prescribed by
provincial-level People’s Committees for each area and the existence duration
of works according to plans for implementation of approved construction zoning
plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Project owners undertake to dismantle the works by
themselves at the expiration of the existence duration stated in the
construction permits with definite terms; if failing to dismantle the works by
themselves, the dismantlement shall be coerced and project owners shall bear
all dismantlement costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Works to be granted construction permits with definite
terms must meet the conditions prescribed in Clause 1 of this Article and the
conditions prescribed in Clauses 2, 3, 4 and 5, Article 91 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Separate houses must meet the conditions prescribed in
Clause 1 of this Article and the conditions prescribed in Clause 1, Article 93
of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For works or separate houses that are granted
construction permits with definite terms, if, at the end of the terms, the plan
for implementation of the construction plan has not been implemented, the
agency that has granted construction permits shall inform owners or assigned
users of the works of the adjustment of the construction plan and extend their
construction permits with definite terms.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For works or separate houses located in areas with
construction zoning plans approved by competent state agencies for which
district-level annual land use plans have been issued, no new construction
permits with definite terms but only construction permits with definite terms
for repair and renovation shall be granted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 95. Dossiers of application for new construction
permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A dossier of application for a new construction permit
for a separate house must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ An application for a construction permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ A copy of one of the papers proving land use rights as
prescribed by the land law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Construction designing drawings;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ A written commitment to ensure safety for adjacent
works, for construction works adjacent to other works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A dossier of application for a construction permit for a
work to be built not in line must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ An application for a construction permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ A copy of one of the papers proving land use rights as
prescribed by the land law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ A copy of the project approval or investment decision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Construction designing drawings;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Declarations on the capabilities and experiences of
designing organizations or individuals in charge of construction designing,
enclosed with copies of practice certificates of design managers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A dossier of application for a construction permit for a
work to be built in line must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Documents prescribed at Points a, c, d and dd, Clause 2
of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Written approval of a competent State agency of the
location and plan of the line;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The land recovery decision of a competent state agency
as prescribed by the land law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A dossier of application for a construction permit for a
religious work must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Documents prescribed in Clause 2 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Written approval of a competent state agency in charge
of religion of the necessity of construction and the size of the work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. A dossier of application for a construction permit for a
monument or mural must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Documents prescribed in Clause 2 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ A copy of the permit or written approval of a state
management agency in charge of culture of the necessity of construction and the
size of the work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. A dossier of application for a construction permit for
an advertisement work must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Documents prescribed in Clause 2 of this Article; and a
land or work lease contract, in case of lease of land or a work for
advertisement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ A copy of the permit or written approval of a state
management agency in charge of advertisement of the necessity of construction
and the size of the work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Dossiers of application for construction permits for
works of diplomatic missions and international organizations must comply with
the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 96. Dossiers of application for construction
permits for repair and renovation of works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An application for a permit for repair and renovation of
a work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A copy of one of the papers proving the right to own,
manage or use the work or house in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Drawings or photos of the part or item of the work or
house to be renovated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A written approval of a state management agency in
charge of culture of the necessity of construction and the size of the work,
for ranked historical and cultural relics and scenic works and technical
infrastructure works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 97. Dossiers of application for construction
permits for relocation of works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An application for a permit for relocation of a work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Copies of papers proving the rights to use land to which
the work is relocated and papers on lawful ownership of the work as prescribed
by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Work completion drawings (if any) or design drawings
describing the actual state of the work to be relocated, showing the ground,
cross section of the foundation, and drawings of the main force-bearing
structure; drawings of the total ground of the location to which the work is
relocated; drawings of the ground and cross section of the foundation of the
location to which the work is relocated to.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A report on results of the survey assessing the current
quality of the work conducted by a fully capable organization or individual.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The relocation plan prepared by a fully capable
organization or individual, covering:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Description of the current state of the work and the
area to which the work is relocated; relocation solution, plan on arrangement
and use of means, equipment and labor; solutions to ensuring safety for the
work, people, machinery, equipment and adjacent works; assurance of
environmental sanitation; relocation schedule; organizations and individuals to
relocate the work;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Drawings showing construction measures to relocate the
work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 98. Adjustment of construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In the course of construction, if there are adjustments
to the design resulting in changes in one of the following contents, project
owners shall request adjustment of construction permits:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Change of the external architecture of the work, for
works in urban centers or areas subject to architecture management
requirements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Change of one of the following factors: construction location
and area; size, height and number of stories of the work and other factors
affecting its main force-bearing structure;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Adjustment of the interior design of the work resulting
in a change of its utility and affecting safety, fire and explosion prevention
and fighting or environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A dossier of request for adjustment of a construction
permit must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A written request for adjustment of a construction
permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The granted original construction permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Design drawings related to the adjustment to the design
permitted in the granted construction permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ A report on appraisal results and written approval of
the adjusted design (except for separate houses) of the project owner,
containing a content on assurance of force-bearing safety, fire and explosion
prevention and fighting and environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 99. Extension of construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Before the expiration of the construction permit for
construction commencement, if the construction of the work has not commenced
yet, the project owner shall make a request for extension of the construction
permit. A construction permit may be extended no more than twice, with each
extension not exceeding 12 months. At the end of the extension period, if
failing to commence construction, the project owner shall submit a new dossier
of application for a construction permit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A dossier of request for extension of a construction
permit must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A written request for extension of a construction
permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The granted original construction permit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For works or separate houses for which construction
permits with definite terms have been granted, at the end of the existence
duration written in the permits, if the plan has not been implemented yet,
owners or assigned users of the works may request the construction licensing
agency to consider extending the existence duration until the plan is
implemented. The existence duration of a work shall be written in its granted
construction permit with a definite term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 100. Re-grant of construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A construction permit may be re-granted when it is tom,
ragged or lost.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A dossier of request for re-grant of a construction
permit must comprise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ A written request for re-grant of construction permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The granted original construction permit, which is tom
or ragged.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 101. Withdrawal or cancellation of construction
permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A construction permit shall be withdrawn in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The construction permit is granted not in accordance
with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The project owner fails to remedy the construction in
violation of the construction permit within the time limit written the
violation handling document at the request of a competent state agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. After 10 days from the date of issuance of the construction
permit withdrawal decision by a competent state agency in the case prescribed
in Clause 1 of this Article, if the project owner fails to return the
construction permit to the granting agency, the latter or a competent agency
shall decide to cancel the construction permit and notify it to the project
owner and the commune-level People’s Committee of the locality where the
construction work is located. The construction permit cancellation decision
shall be posted on the website of the provincial- level Construction
Department.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 102. Process of grant, re-grant, adjustment and
extension of construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The process of grant and adjustment of a construction
permit is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The project owner shall submit 2 sets of dossier of
application for a construction permit or request for adjustment of construction
permit to the agency competent to grant construction permits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The agency competent to grant construction permits shall
receive the dossier, check the dossier and write a receipt if the dossier is
valid as prescribed or guide the project owner to complete the dossier if it
fails to meet prescribed requirements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Within 7 working days after receiving a dossier, the
agency competent to grant construction permits shall organize appraisal of the
dossier and conduct field inspection. During appraisal, the competent agency
shall determine which documents are still missing, improper or untrue to
reality and inform them once in writing to the project owner for supplementation
and completion of the dossier. If the supplemented dossier still fails to meet
the notified requirements, within 5 working days the competent agency shall
issue a written notice to the project owner guiding the latter to further
improve the dossier. The project owner shall supplement and complete the
dossier according to the written notice. If the supplemented dossier still
fails to satisfy the notified contents, within 3 working days, the competent
agency shall notify the project owner of the reason for refusal to grant a
permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The agency competent to grant construction permits shall
examine the size, characteristics and category of the work and site of
construction stated in the dossier of application for a construction permit
against the conditions prescribed in this Law and send written requests for
opinions of state management agencies in charge of fields related to the
construction work in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Within 12 days, for works or separate houses, after
receiving a dossier, consulted state management agencies shall issue written
replies on the contents under their respective management functions. After the
above time limit, if they give no opinions, they shall be considered having
agreed and shall take responsibility for the contents under their respective
management functions; in pursuance to current regulations, the agency competent
to grant construction permits shall decide to grant construction permits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ From the date of receiving a valid dossier, the agency
competent to grant construction permits shall examine the dossier for the grant
of a permit within 30 days in the case of grant of construction permits,
including also construction permits with definite terms, adjusted construction
permits and relocation permits, and within 15 days, for separate houses. At the
end of the time limit for the grant of a construction permit, if the agency
competent to grant construction permits needs more time for examination, it
shall notify in writing the reason to the project owner and at the same time
report it to the direct management agency for consideration and direction, but
within 10 days after the expiration of the time limit prescribed in this
Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The process of extension and re-grant of construction
permits is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The project owner shall submit 2 sets of dossier of
request for extension or re-grant of construction permit to the agency
competent to grant construction permits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Within 5 working days after receiving a complete and
valid dossier, the agency competent to grant construction permits shall
consider and allow the extension of the construction permit or re-grant the
construction permit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The receipt of replies and payment of fees for the grant
of construction permits are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Project owners shall receive construction permits
enclosed with design dossiers submitted for the application of construction
permits bearing the stamp of the agency competent to grant construction permits
at the place of receipt of the dossiers according to the time of appointment
written in the receipts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Project owners shall pay a fee under regulations upon
submission of dossiers of application for construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For cases ineligible for the grant of a construction
permit, within the time limit prescribed in Clause 2 of this Article, the
agency competent to grant construction permits shall issue a written notice
clearly stating the reason to the project owner. Past the time limit written in
the receipt, if the competent agency fails to reply, the project owner is
entitled to construct the work according to the appraised and approved design
dossier included in the dossier of application for a construction permit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall issue detailed regulations on
dossiers of application for construction permits, adjustment, extension,
re-grant and withdrawal of construction permits for each type of construction
permit and category of work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Minister of Construction shall issue detailed
regulations on the form of application and design drawings in dossiers of
application for construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 103. Competence to grant, adjust, extend, re-grant
and withdraw construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Ministry of Construction shall grant construction
permits for works of special grade.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial-level People’s Committees grant construction
permits for construction works of grades I and II; religious works; historical
and cultural relic works, monuments and murals which have been ranked; works in
main street lines and thoroughfares in urban centers; and works of
foreign-invested projects. Provincial-level People’s Committees may
decentralize powers to provincial-level Construction Departments, and
management boards of economic zones, industrial parks, export processing zones
and hi-tech parks to grant construction permits under the scope of management
and functions of these agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. District-level People’s Committees shall grant
construction permits for works and separate houses in urban centers, centers of
commune clusters and in conservation zones and historical and cultural relic
areas in the territories under their management, except construction works
prescribed in Clauses 1 and 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Agencies competent to grant construction permits are
competent to adjust, extend, re-grant and withdraw construction permits they
have granted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In case an agency competent to grant construction
permits fails to withdraw a construction permit it has granted ultra vires, the
provincial-level People’s Committee shall directly issue a decision to withdraw
such construction permit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 104. Responsibilities of agencies competent to
grant construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To publicly post up and explain and guide regulations on
grant of construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To monitor, issue replies to or notify project owners of
dossiers ineligible for the grant of construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To grant construction permits according to the process
and within the time limit prescribed in Article 102 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To assume the prime responsibility for, and coordinate
with related functional agencies in inspecting the construction according to
construction permits; to suspend the construction and withdraw construction
permits according to their competence when project owners commit serious
violations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Persons competent to grant construction permits shall
take responsibility before law and pay compensations in accordance with law for
damage caused by their wrong or delayed grant of construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 105. Responsibilities of agencies and organizations
related to the grant of construction permits</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To perform the responsibilities prescribed at Point dd,
Clause 1, Article 102 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To take necessary measures when receiving notices of
agencies competent to handle violations with regard to works constructed not
according to planning, constructed without permits or in violation of granted
construction permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 106. Rights and obligations of construction permit
applicants</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction permit applicants have the following
rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To request construction licensing agencies to explain,
guide and comply with regulations on construction licensing;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To file complaints about, lawsuits and denunciations
against illegal acts in the grant of construction permits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To start construction of works in accordance with this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction permit applicants have the following
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To submit complete dossiers and fully pay fees for the
grant of construction permits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To bear responsibility for the accuracy and truthfulness
of construction permit application dossiers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Seven working days before starting the construction, to
notify in writing the construction starting date to the commune-level People’s
Committees of places where works will be constructed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To observe strictly the contents of the construction
permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CONSTRUCTION OF WORKS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. PREPARATION FOR CONSTRUCTION OF WORKS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 107. Conditions for commencement of construction of
works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The commencement of construction of a work must satisfy
the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Having construction grounds for handover in whole or in
part according to the construction schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Having construction permits, for works requiring
construction permits as prescribed in Article 89 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Having the approved construction drawing designs of
items or works to be constructed and the drawings checked and certified by the
project owner;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Having construction contracts signed between the project
owner and selected contractor;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Ensuring adequate funds according to the work construction
progress;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Having measures to ensure safety and environmental
protection in the course of construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The commencement of construction of separate houses must
meet only the condition prescribed at Point b, Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 108. Preparation of construction ground</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
recovery, allocation and lease of land and compensation and ground clearance
for construction must comply with the land law. People’s Committees at all
levels shall direct and organize the compensation and support for ground
clearance and resettlement for construction investment projects in accordance
with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
duration of construction ground clearance must meet the requirements on project
implementation progress as approved or decided by competent persons.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
handover of construction grounds in whole or in part for construction must be
as agreed between the project owner and construction contractor.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. Funds
for compensation and support for ground clearance and resettlement (if any)
shall be ensured.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 109. Requirements on construction sites</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Project owners shall install signboards at construction sites, except for
separate houses with under 7 stories. The contents of a signboard include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ Title
and size of the work;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Dates
of commencement and completion;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Names, addresses and telephone numbers of the project owner, construction
contractor, construction designing organization and construction supervision
organization or individual;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Perspective drawings of the work.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Construction contractors shall manage the entire construction sites in
accordance with law, except the case in which the project owner organizes the
management. Contents of management of a construction work include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ There
must be fences, guard posts and conspicuous signboards to ensure separation
between the construction site and outside;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
layout of the construction site within the construction boundary of the work
must be in line with the approved general construction ground design drawing
and the specific conditions of the construction site;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Supplies, materials and equipment pending installation must be neatly arranged
according to the general construction ground design;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Within the construction site there must be signboards of the general ground
plan, safety, fire and explosion prevention and fighting and other necessary
signboards.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Construction contractors shall take measures to ensure safety for people and
vehicles entering and leaving the construction sites, collect and treat
construction wastes in a proper manner without badly affecting the environment
around the construction sites.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 110. Requirements on use of building materials</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Safety, efficiency, thriftiness and environmental
friendliness.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Materials and structures used in a construction work
must comply with the approved construction designs and technical instructions
(if any), ensuring quality in accordance with the law on standards, technical
regulations and the law on quality of products and goods.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Building materials used for manufacture and processing
of semi-finished products must comply with Clauses 1 and 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Priority shall be given to using local and domestic
materials. For projects using state funds, the use of imported materials must
be stated in bidding dossiers or dossiers of requirements suitable to
construction designs and technical instructions (if any) decided by investment
deciders.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. <a href="https://www.blogger.com/null" name="bookmark10">CONSTRUCTION OF WORKS</a></b><span style="mso-bookmark: bookmark10;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 111. Requirements on construction of works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Complying with approved construction designs, standards
and technical regulations applicable to works, laws and regulations on use of
building materials; ensuring force-bearing safety, safety in use, artistic
appearance, environmental protection, fire and explosion prevention and fighting,
and other safety conditions prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Ensuring safety for construction works, people and
construction equipment, underground facilities and adjacent works; taking
measures to restrict human and property losses when unsafe incidents occur in the
course of construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Taking separate safety technical measures for
construction items and jobs subject to strict requirements on labor safety and
fire and explosion prevention and fighting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Using supplies and materials of proper types and specifications
and quantities according to requirements of construction designs, ensuring
thriftiness in the course of construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Conducting examination, supervision and pre-acceptance
test of construction jobs and important transitional construction stages when
necessary and pre-acceptance test of completed items and works before they are
put into operation and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Construction contractors must meet all capability
conditions applicable to different types and grades of works and construction
jobs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 112. Rights and obligations of project owners in
the construction of works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To carry out construction themselves if they have full
and appropriate construction capabilities or select construction contractors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To negotiate and sign construction contracts; to
supervise and request construction contractors to strictly perform the signed
contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To suspend the performance of, or terminate, contracts
with construction contractors in accordance with law and construction
contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To stop the construction and request construction
contractors to remedy consequences caused by violations of regulations on work
quality, safety and environmental protection;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To request related organizations and individuals to
coordinate in performing jobs in the course of construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Other rights prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To select contractors having full and appropriate
construction capabilities suitable to different types and grades of works and
construction jobs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To join People’s Committees at all levels in paying
compensations for damage and clearing sites for construction for handover to
construction contractors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To organize quality supervision and management of
construction activities suitable to the forms of project management and
conformable with construction contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To examine construction measures and measures to ensure
safety and environmental sanitation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To organize pre-acceptance tests, payment and
settlement for works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To hire consultancy organizations having full
construction capabilities to test the quality of works when necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ To examine and decide on contractors’ proposals related
to designs in the course of construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ To archive construction dossiers of works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i/ To take responsibility for the quality and origin of
supplies, raw materials, materials, equipment and construction products they
supply for use in the works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k/ To pay compensations for damage caused by their violations
of contracts and other violations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l/ Other obligations prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 113. Rights and obligations of construction
contractors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction contractors have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To reject illegal requests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/. To propose construction design modifications to suit
construction reality, ensuring quality and efficiency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To request payment for the value of completed
construction volumes according to the contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To stop construction when there are threats of unsafety
to people and works or the principals fail to strictly perform their
contractual commitments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To request compensations for damage caused due to
faults of the principal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Other rights stated in the contracts and prescribed by
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction contractors have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To only undertake construction contracts and jobs
suitable to their construction capabilities and properly perform the signed
contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To make and submit to project owners for approval
construction measure designs specifying measures to ensure safety for people,
machinery, equipment and works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To carry out construction strictly according to the
designs and applied standards and technical regulations, ensuring quality,
progress, safety and environmental protection;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To apply an appropriate quality control system and
establish quality management dossiers of works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To comply with requirements on construction sites;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To take responsibility for the quality and origin of
supplies, raw materials, materials, equipment and construction products they
supply for the works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ To manage workers at construction sites, ensuring
security, order and environmental protection;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h/ To make construction completion drawings and take part
in the pre-acceptance test of works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i/ To provide work warranty;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k/ To pay compensations for damage caused by their
violations of contracts, use of materials of improper categories or failure to
ensure requirements of approved designs, construction activities which fail to
ensure quality or cause environmental pollution, and other violations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l/ To bear responsibility for the quality of construction
activities according to the designs, including jobs performed by subcontractors
(if any); subcontractors shall bear responsibility for the quality of jobs they
perform before principal contracts and law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m/ Other obligations stated in the contracts and prescribed
by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 114. Rights and obligations of designing
contractors in construction</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Designing contractors have the following rights:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
rights prescribed in Clause 1, Article 86 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
request project owners and construction contractors to strictly implement the
designs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
reject requests of project owners for unreasonable design changes;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
refuse to conduct pre-acceptance test of works or work items if they are
constructed not according to the designs;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Other rights as stated in the contracts and prescribed by relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Designing contractors have the following obligations:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
obligations prescribed in Clause 2, Article 86 of this Law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
appoint fully capable persons to conduct design author’s supervision according
to the contracts; persons performing this task shall take responsibility before
law for their violations and shall compensate for damage caused due to their
faults;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ To
take part in the pre-acceptance test of works according to construction
designing contracts with project owners;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ To
consider and remedy nationalities in the construction designs at the request of
project owners;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/ To
promptly notify to project owners of construction activities which are carried
out not in accordance with approved designs and propose handling measures;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ Other
obligations stated in the contracts and prescribed by relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 115. Safety in construction</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In the course of construction, project owners and
construction contractors shall ensure safety for works, workers, equipment and
vehicles operating on construction sites.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners shall arrange fully capable persons to
monitor and examine construction contractors’ compliance with safety
regulations; suspend or terminate construction when detecting incidents causing
unsafety to works, signs of violation of safety regulations; coordinate with
contractors in handling incidents or labor accidents that occur; promptly
notify fatal incidents or labor accidents to competent functional agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Construction contractors shall propose and implement
measures to ensure safety for people, machinery, equipment, assets and works under
construction, underground facilities and adjacent works; construction
machinery, equipment and supplies subject to strict labor safety requirements
shall be inspected to ensure their safe use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 116. Environmental protection in construction</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In the course of construction, construction contractors
shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Work out and implement measures to protect the
environment in the course of construction, including air environment and water
environment, limits of solid waste, noise and other requirements prescribed by
the law on environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Pay compensations for damage caused by their violations
related to environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 117. Relocation of works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The relocation of works must comply with approved
construction master plans and ensure their quality and safety, not affect
adjacent works, and ensure their original architecture, for works with
conservation requirements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Before relocating works, project owners or work owners
shall apply for relocation permits.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Contractors that conduct the relocation of works shall
apply measures to ensure labor safety and safety for relocated works and
adjacent works and environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 118. Dismantlement of construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction works shall be dismantled in the following
cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ For clearance of sites for construction of new or
makeshift works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Works are likely to collapse, thus affecting the
community and adjacent works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Works are constructed in no-construction zones
prescribed in Clause 3, Article 12 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Works are constructed at variance with construction
planning, works are constructed without construction permits as required, or
works are constructed at variance with their construction permits;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Works are constructed on public land, land under lawful
use rights of organizations or individuals; works are constructed against
approved designs, for works exempted from construction permit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Separate houses are dismantled for building new ones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The dismantlement of construction works must satisfy the
following requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ It shall only be conducted under a decision of a
competent state agency (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ It shall be conducted according to the approved
dismantlement plan and solutions, ensuring safety and environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Responsibilities of parties involved in the
dismantlement of construction works are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Organizations and persons that are assigned to organize
the dismantlement shall comply with the provisions in Clause 2 of this Article
and take responsibility before law and pay compensations for damage caused due
to their faults;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Current owners or users of works to be dismantled shall
comply with dismantlement decisions of competent state agencies. Those failing
to comply with such decisions shall be subject to coerced dismantlement of
their works and bear all dismantlement costs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Persons competent to decide on the dismantlement of
works shall take responsibility before law for consequences of their failure to
issue decisions, untimely decisions or illegal decisions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
119. Incidents in construction works</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In the course of construction, operation, exploitation
or use of works, if detecting threats of unsafety or occurrence of incidents
that may affect human lives, adjacent works and communities, project owners,
construction contractors, use managers or competent state agencies shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Stop the construction, operation, exploitation or use of
works, and apply measures to ensure safety for people and property;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Apply necessary measures to limit and prevent further
possible dangers to works and promptly notify such to related competent
organizations and persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Protect incident scenes, except cases in which remedies
shall be taken promptly to prevent or stop damage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Upon detecting, or receiving notices of, incidents,
competent state agencies and related organizations and persons shall, within
the ambit of their respective tasks and powers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Promptly apply urgent measures to remedy the incidents;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Competent state agencies shall organize identification
of causes of incidents and clarify responsibilities of organizations and
individuals at fault.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Works in which incidents occur may be further
constructed, operated, exploited or used only when it is permitted by competent
state agencies handling the incidents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Organizations and individuals that cause incidents to
works shall pay compensations for damage and bear related expenses, and may be
administratively handled; individuals may be examined for penal liability in
accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
3. SUPERVISION OF CONSTRUCTION, PRE-ACCEPTANCE TEST AND HANDOVER OF
CONSTRUCTION WORKS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
120. Construction supervision</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction works shall be supervised in terms of
quality, volume, progress, labor safety and environmental protection in the
course of construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall encourage the supervision of the
construction of separate houses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Supervision of the construction of works must ensure the
following requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Supervision shall be conducted throughout the process of
construction from commencement of construction, construction activities to
completion and pre-acceptance test of construction jobs or constructed items;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Supervision shall be based on approved construction
designs, applied standards, technical regulations, regulations on the
management and use of building materials, technical instructions and
construction contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Honesty, objectivity and non-self-seekingness.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Selected construction supervision contractors shall
propose supervision solutions and the process of controlling the quality,
volume, progress, labor safety and environmental protection and the process of
examination and pre-acceptance test, measures to manage records and documents
in the process of supervision and other necessary contents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 121. Rights and obligations of project owners in
construction supervision</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To conduct supervision by themselves when they have full
construction supervision capabilities and take responsibility for their
supervision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To negotiate and sign construction supervision
contracts; to monitor and supervise the performance of, and request
construction supervision contractors to properly perform, signed contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To change or request consultancy organizations to change
supervisors in case the supervisors fail to strictly comply with regulations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To suspend the performance of, or terminate construction
supervision contracts in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Other rights stated in the contracts and prescribed by
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners have the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To select supervision consultants that have full
capability conditions suitable to the type and grade of construction works to
sign construction supervision contracts in case they fail to conduct the
supervision by themselves;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To notify related parties of the rights and obligations
of supervision consultants;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To promptly respond to proposals of supervisors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To fully perform the obligations agreed upon in the
construction supervision contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To preserve construction supervision results;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To pay compensations for damage caused by the selection
of supervision consultants that lack construction supervision capability
conditions, pre-acceptance test of incorrect volume, construction not according
to designs, and other violations due to their fault;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ Other obligations stated in the contracts and prescribed
by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
122. Rights and obligations of construction supervision contractors</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction supervision contractors have the following
rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To participate in the pre-acceptance test and
certification of completed construction jobs or works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To request construction contractors to comply with
approved designs and signed construction contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To reserve their opinions on supervision jobs they
perform;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To suspend construction when detecting that works are at
risk of unsafety or contractors conduct construction not according to designs
and promptly notify such to project owners for handling;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To reject unreasonable requests of related parties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Other rights stated in the contracts and prescribed by
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction supervision contractors have the following
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To conduct supervision strictly according to contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Not to accept volumes that fail to ensure quality or
conform to applied standards, technical standards and requirements of
construction designs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To refuse to conduct pre-acceptance test of works that
fail to meet quality requirements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To notify project owners of irrationalities in
construction designs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To supervise the implementation of regulations on
safety and environmental protection;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To pay compensations for damage caused by the
falsification of supervision results on construction volumes implemented not
according to designs, not in conformity with applied standards and technical
regulations which have not been reported by supervisors to project owners or
competent persons for handling, and by other violations due to their faults;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ Other obligations stated in the contracts and prescribed
by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 123. Pre-acceptance test of construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The pre-acceptance test of construction works covers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Pre-acceptance test of construction works in the process
of construction and pre- acceptance test of transitional construction stages
when necessary;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Pre-acceptance test of completed work items or
construction works before being put into operation or use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Completed work items or construction works may only be
put into operation or use after their pre-acceptance test results show that
they meet requirements of construction designs, applied standards and technical
regulations and regulations on the management and use of building materials and
their pre-acceptance tests are conducted in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Project owners shall organize the pre-acceptance test of
construction works. Organizations and individuals participating in
pre-acceptance test of construction works shall take responsibility for
products they have certified when conducting the pre- acceptance test.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For important national works, large-sized works with
complicated technical requirements, works that exert great impacts on community
safety and environment and works using state funds, pre-acceptance tests during
the process of construction and of completed works shall be examined. The
responsibility for examining pre-acceptance tests is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The State Council for Pre-acceptance Test of
Construction Works shall examine pre- acceptance tests performed by project
owners with regard to important national works and large-sized works with
complicated technical requirements;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Specialized construction agencies shall examine
pre-acceptance tests performed by project owners with regard to works other
than those mentioned at Point a of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail the quality management,
pre-acceptance test and settlement of incidents of construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 124. Handover of construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The handover of construction works must comply with the
following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Construction works have been pre-acceptance tested in
accordance with the construction law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Safety is ensured in the operation and exploitation when
the works are put into use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners shall receive works according to
contracts signed with contractors. Persons taking part in the handover of works
shall take responsibility for products certified by them in the course of
handover. If they are not use managers of works, project owners shall hand over
works to use managers after organizing the pre-acceptance test of the works.
The handover of construction works shall be recorded in writing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. When handing over construction works, construction
contractors shall deliver to project owners construction completion drawings,
documents on the operation process, maintenance process and list of reserve
equipment, spare parts and supplies and other necessary related documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Pending the handover of construction works to their
managers for use, project owners shall temporarily manage and operate these
works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
4. WARRANTY AND MAINTENANCE OF CONSTRUCTION WORKS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 125. Warranty for construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction contractors shall provide warranty for
works they have constructed. Work and technological equipment supply
contractors shall provide warranty for equipment they have supplied.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents of warranty for a work include repair and
replacement of damaged or faulty equipment due to contractors’ faults.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The warranty duration of works, their equipment and
technological equipment shall be determined according to types and grades of
construction works and regulations of manufacturers or equipment supply
contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall specify the warranty of
construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 126. Maintenance of construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Maintenance of construction works must meet the
following requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Once put into operation and use, construction works and
their items shall be maintained;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The maintenance process shall be established and
approved by project owners before putting construction works and their items
into operation or use; must be suitable to use purposes, types and grades of
construction works and their items and installed equipment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The maintenance of works must ensure safety for works,
people and property.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Owners or use managers of works shall maintain works and
their machines and equipment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The maintenance of construction works and their
equipment must comply with the approved maintenance plans and process.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall specify the maintenance of
construction works and responsibility to announce expired construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 127. Termination of operation and use of
construction works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Project owners or use managers of works or competent
state agencies shall decide to terminate the operation and use of construction
works when these works’ lifetime expires, these works are at risk of becoming
unsafe or causing incidents affecting the safety of users and safety of
adjacent works, the environment and community.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When deciding to terminate the operation and use of
works under common use, project owners or use managers or competent state
agencies shall issue written notices of their decisions to work-using
organizations, individuals and households.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The operation and use of construction works may resume
only after incidents have been remedied or safety threats have been eliminated.
For an expired work, if wanting to continue to use the work, its owner or user
shall conduct quality assessment, reinforce and renovate it and repair its
damage (if any) to ensure its safety and utilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 5. CONSTRUCTION OF SPECIAL-TYPE WORKS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
128. Special-type construction works</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Special-type construction works include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ State-secret works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Works constructed under urgent orders;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Makeshift works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 129. Construction of state-secret works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. State-secret works constructed according to requirements
must ensure secrets in construction investment activities in the national
defense, security, foreign relations, economic, scientific and technological
and other fields.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies, organizations and persons that are assigned to
manage and construct state- secret works have the power to decide on and shall
take responsibility for constructing, and organizing the construction of, works
from the stages of project formulation, survey, designing, construction and
construction supervision of works to the stage of pre-acceptance test and
putting of works into use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall decide on the construction of
state-secret works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 130. Construction of works under urgent orders</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Works shall be constructed under urgent orders to
promptly meet urgent requirements of prevention and combat of natural disasters
and enemy sabotage and other urgent requirements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies, organizations and persons that are assigned to
manage the construction of works under urgent orders may decide by themselves
the order of survey, designing and construction to meet the requirements of a
state of emergency; and shall organize the construction of such works in order
to meet in time the implementation requirements and schedule in order to
minimize possible human and material losses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 131. Construction of makeshift works</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Makeshift works are those constructed to serve the
construction of main works;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Project owners and construction contractors shall
themselves organize the appraisal and approval of construction designs and cost
estimates and construct makeshift works according to approved construction
designs and cost estimates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Makeshift construction works shall be dismantled after
main works are put into operation and use, except makeshift works constructed
in accordance with approved construction master plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CONSTRUCTION INVESTMENT
COSTS AND CONSTRUCTION CONTRACTS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. MANAGEMENT OF CONSTRUCTION INVESTMENT COSTS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 132. Principles of management of construction
investment costs</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Management of construction investment costs must ensure
investment objectives and effectiveness of projects, follow the order of
construction investment and suit funding sources. Construction investment costs
shall be calculated accurately and fully for each project, construction work or
bidding package and must be suitable to design requirements, construction
conditions and market price levels.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall manage construction investment costs
through promulgating, guiding and examining the implementation of, legal
provisions; guiding methods of estimating and managing construction investment
costs, measuring work volumes, construction machine and equipment shift prices,
adjusting construction cost estimates, construction price index, controlling
costs in construction investment; and guiding and managing the grant of
construction valuation certificates; and publicizing construction criteria and
norms and construction price index.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Project owners shall manage construction investment
costs from the stage of project preparation to the completion of construction
and putting of projects into operation and use within the approved total
investment amounts of projects. Project owners may hire cost management
consultancy organizations and individuals with full capability conditions to
estimate, appraise and control construction investment costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The inspection, examination and audit of construction
investment costs shall be conducted based on conditions for and methods of
determining construction investment costs already approved by investment
deciders and project owners in accordance with regulations and guidelines on
the estimation and management of construction investment costs and the order of
construction investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Construction investment costs of projects using state
funds shall be determined according to regulations on the estimation and
management of construction investment costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 133. Contents of management of construction
investment costs</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contents of management of construction investment costs
include total investment amounts, construction cost estimates, prices of
construction bidding packages, prices of construction contracts, construction
norms and prices, expenses for project management and construction investment
consultancy; payment and settlement of construction investment funds; and
rights and obligations of investment deciders, project owners and construction
contractors in the management of construction investment costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail the management of
construction investment costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 134. Total construction investment amount</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Total construction investment amount includes all
construction investment costs of a project determined according to the basic
design and contents of the construction investment feasibility study report. In
case a construction investment pre-feasibility study report is to be made, the
total investment amount determined according to the preliminary design shall
serve as a basis for estimating construction investment costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The contents of total construction investment amount
include costs of construction, equipment, compensation, support and
resettlement, project management, construction investment consultancy, other
costs and provisional amounts for arising volumes and inflation. For projects
for which only construction investment economic-technical reports are required
to be made, the total construction investment includes the costs in the work
construction cost estimate prescribed in Article 135 of this Law, compensation,
support and resettlement expenses and other costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The total construction investment amount shall be
determined based on the construction volume calculated according to the basic
design and other necessary requirements of projects, or determined based on the
construction investment capital ratio or data on costs of previously
constructed similar works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The total construction investment amount shall be
appraised and approved and serve as the basis for managing project costs. For
projects using state funds, the approved total construction investment amount
is the maximum level which project owners may use to implement the projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The approved total construction investment amount of a
project using state funds may be adjusted only when the project is adjusted
under Clause 1, Article 61 of this Law. For projects using other funds,
investment deciders shall decide on the adjustment of their total construction
investment amounts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
135. Construction cost estimates</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction cost estimate covers costs necessary for
constructing a work, performing a bidding package or construction job, which
shall be determined based on the volume calculated according to the technical
design, construction drawing design, requirements of the job to be done and
construction norms and prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents of a construction cost estimate include costs
of construction, equipment, project management, construction investment
consultancy, other costs and provisional fund.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A construction cost estimate using state funds shall be
approved under Clauses 1 and 2, Article 82 of this Law and serve as a basis for
determining the price of the bidding package and for negotiating and signing
the construction contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The approved construction cost estimate of a project
using state funds may be adjusted only in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Adjusting the total construction investment amount under
Clause 1, Article 61 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The design is permitted to be modified or supplemented
not against the basic design or the estimated construction cost structure is
permitted to be changed but must not exceed the approved total construction
investment amount;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The adjustment of the construction cost estimate shall
be appraised and approved in accordance with the construction law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For projects using other funds, investment deciders or project
owners shall decide on the adjustment of their construction cost estimates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
136. Construction norms, prices and price index</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The system of construction norms includes
economic-technical norms and cost norms. The construction price of a work
includes detailed construction unit prices and general construction prices for
different groups and types of construction jobs, structural units, parts of the
work or the whole work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction unit prices of a work shall be determined
based on market prices or construction norms and prices of materials, labor,
construction machines and other necessary cost elements compatible with market
price levels in construction areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The system of construction norms and prices prescribed
in Clause 1 of this Article shall be publicized by competent state agencies and
used or referred to by project owners for determining and managing construction
investment costs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Construction price index is an indicator reflecting the
level of time-based fluctuation of construction prices of works and serving a
basis for determining and adjusting total investment amounts and cost estimates
of works and prices of construction contracts and for managing construction
investment costs of works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of Construction shall publicize the national
construction price index; provincial-level People’s Committees shall publicize
local construction price indexes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
137. Payment and settlement for construction investment projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The payment and settlement for construction investment
projects must comply with the law on management of investment capital. Project
owners or their lawful representatives shall take responsibility before law for
the accuracy and lawfulness of unit prices, volumes and values requested for
payment in payment dossiers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. After construction works are completed, pre-acceptance
tested, handed over and put into use, settlement of construction investment
projects shall be made. For projects using state funds, investment deciders
shall approve settlements for construction investment projects within their
approved investment amounts. The Government shall specify the settlement time
limit for construction investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The payment and settlement for construction contracts
must comply with Articles 144 and 147 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Section
2. <a href="https://www.blogger.com/null" name="bookmark11">CONSTRUCTION CONTRACTS</a></b><span style="mso-bookmark: bookmark11;"></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
138. General provisions on construction contracts</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Construction contracts are civil contracts established in writing between
principals and contractors to perform in part or wholly the work in
construction investment activities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
principles of signing construction contracts include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Voluntariness, equality, cooperation, non-violation of law and social ethics;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Assurance of adequate funds for payment according to contractual agreement;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Having completed the selection of contractor and concluded the process of
contract negotiation;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/ If
the contractor is a partnership of contractors, there must be a partnership
agreement. The partners shall sign and append their seals (if any) to the
construction contract, unless otherwise agreed by the parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
principles of performance of construction contracts include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
contractual parties shall properly implement their commitments in the contract
regarding the scope of work, quality requirements, quantity, category,
schedule, methods and other agreements;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Honesty, cooperation and lawfulness;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ No
infringement upon the interests of the State and community and lawful interests
of other organizations and individuals.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Language used in construction contracts is Vietnamese. For construction
contracts with the participation of foreign parties, the languages used therein
are Vietnamese and another language as agreed upon by the parties.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5.
Construction contracts shall be signed and performed in accordance with this
Law and relevant laws.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 139. Effect of construction contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A construction contract becomes effective when fully
meeting the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The contract signees have full civil act capacity and
act according to their competence in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The principles of signing of construction contracts
prescribed at Point a, Clause 2, Article 138 of this Law are adhered to;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The contractor has full construction operation and
practice capability conditions prescribed by this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The time when a construction contract becomes effective
is the time of its signing or another specific time as agreed upon by
contractual parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 140. Types of construction contract</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Construction contracts shall be categorized according to the characteristics
and contents of work to be performed and applied contract prices.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
According to the characteristics and contents of work to be performed,
construction contracts include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Construction consultancy contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Work
construction contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Contract on supply of equipment for installation in construction work;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Contract on designing, procurement of supplies and equipment and construction,
turnkey contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Other construction contract.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
According to the form of applied contract price, construction contracts
include:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Package contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Fixed
unit price-based contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Adjustable unit price-based contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Time-based contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Charge-plus cost-based contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Combined price-based contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ Other
construction contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/
Construction contract using State funds may only use types of contract
prescribed at Points a, b, c and d of this Clause or a combination of these
types of contract.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 141. Contents of construction contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
construction contract includes the following contents:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Applied legal bases;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Language used in the contract,</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Content and volume of work;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Quality, technical requirements of work; pre-acceptance test and handover;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Contract performance duration and schedule;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/
Contract price, advance payment, currency used in payment, and payment for the
contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/
Contract performance security, contract advance guarantee;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/
Adjustment of the construction contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i/
Rights and obligations of the parties to the construction contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
k/
Liability for violations of the contract, rewards and fines for violations of
the contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
l/
Suspension and termination of the contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
m/
Settlement of disputes over the contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
n/ Risks
and<i> force majeure</i> events;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">o/ Settlement and liquidation of the contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">p/ Other contents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For general construction contracts, beside the contents
prescribed in Clause 1 of this Article, the management contents and
responsibilities of the construction contractor shall be added.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail construction contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 142. Dossiers of construction contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. A
dossier of construction contract must comprise a contract with the contents
prescribed in Article 141 of this Law and its enclosed documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
construction contract may be enclosed with some or all of the following
documents:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Written notice of contract winning or contractor appointment;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Specific terms of the contract or terms of reference, for construction
consultancy contracts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
General terms of the contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
d/
Bidding dossier or dossier of requirements of the principal;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
dd/
Design drawings and technical instructions;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e/ Bid
dossier or dossier of proposals of the contractor;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/
Written records of contract negotiation, documents modifying and supplementing
the contract;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h/
Annexes;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
i/ Other
related documents.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
order of priority application of documents enclosed with a construction
contract shall be agreed upon by contractual parties. In case the contractual
parties have no agreement thereon, the order prescribed in Clause 2 of this
Article will apply.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
143. Adjustment of construction contracts</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Adjustment of a construction contract includes adjustment of volume, schedule,
contract unit prices and other contents agreed upon in the contract. Adjustment
of a construction contract may be made only during the period of contract
performance.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. A
construction contract may be adjusted in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
case(s) agreed upon by the parties in the contract in accordance with this Law
and relevant laws;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ When
the State changes its policies directly affecting the contract performance,
unless otherwise agreed upon by the contractual parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/ When
the project is adjusted, affecting the contract, unless otherwise agreed upon
by the parties;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Force majeure circumstances as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. In
addition to the provisions of Clauses 1 and 2 of this Article, the adjustment
of prices of construction contracts under projects using state funds must also
comply with the following provisions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
adjustment of unit prices for contract performance is applicable only to
adjustable unit price-based and time-based contracts;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ Unit
prices in contracts may be adjusted according to the contents, scope, methods
and bases for contract adjustment agreed upon by the parties in the contracts
in accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Permission of investment deciders shall be sought for contract adjustments that
would change the investment objectives and contract performance time or
increase the approved construction bidding package cost estimate.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 144. Payment for construction contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Payment for a construction contract must suit the type
of contract, contract price and conditions stated in the contract already
signed by the parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2 Contractual parties shall reach agreement on methods,
time and dossiers of and conditions on payment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The principal shall fully pay the value for each time of
payment to the contractor after subtracting advanced amount and work warranty
money as agreed upon in the contract, unless otherwise agreed upon by the
parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For package contracts, payment shall be made according
to a percentage of the contract price or the price of the work, work items or
volume of work corresponding to the payment period agreed upon by the parties
in the contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For fixed unit price-based and adjustable unit
price-based contracts, payment shall be made based on actually completed and
tested volumes and unit prices or adjusted unit prices as agreed upon in the
contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. For time-based contracts, payment of expenses for
consultants shall be determined by multiplying the consultants’ salary levels
and expenses related to their activities by their actual working time already
pre-acceptance tested (on a monthly, weekly, daily or hourly basis).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. For charge-plus cost-based contracts, payment shall be
made based on direct expenses for their performance of contractual work and
management expenses and profits of the contractor as agreed upon.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Payment for arising volumes without price units stated
in construction contracts shall be made as agreed upon in the contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Currency used in the payment of construction contracts
is Vietnam dong; foreign currencies may be used for payment as agreed upon by
contractual parties in accordance with the law on foreign exchange management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 145. Suspension and termination of construction
contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contractual parties has the right to suspend the
performance of their construction contract in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The principal has the right to suspend the performance
of the construction contract when the contractor fails to meet requirements on
quality, labor safety and schedule stated in the signed contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The contractor has the right to suspend the performance
of the construction contract when the principal violates the payment
agreements.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The principal has the right to terminate the performance
of the contract in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The contractor falls bankrupt or is dissolved;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The contractor refuses or continuously fails to perform
work under the contract resulting in violations of the performance schedule
agreed upon in the contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contractor has the right to terminate the contract
in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The principal falls bankrupt or is dissolved;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Due to the fault of the principal the work is suspended
repeatedly beyond the schedule agreed upon by the parties, unless otherwise
agreed upon by the parties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The principal fails to make payment to the contractor
after the time limit agreed upon by the parties from the date the principal
receives complete and valid payment dossiers, unless otherwise agreed upon by
the parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Before a party suspends or terminates the performance of
the construction contract under Clauses 1, 2 and 3 of this Article, it shall
notify in writing the other party of the reason for suspension or termination;
if it fails to notify the other party, thus causing damage to the latter, it
shall pay compensations for such damage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 146. Rewards and fines for construction contracts,
compensations for damage caused by violations and settlement of disputes over
construction contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Rewards or fines for construction contracts shall be
agreed upon by the parties and stated in the contracts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For works using state funds, the fine level must not
exceed 12% of the value of the violated contract. In addition to the fine level
as agreed upon, the violating party shall compensate for damage caused to the
other party and a third party (if any) in accordance with this Law and relevant
laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contractor shall compensate for damage caused to the
principal in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The work quality fails to ensure the agreements reached
in the contract or the completion time is prolonged due to the fault of the
contractor;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Human and property losses are caused due to the fault of
the contractor during the warranty period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The principal shall pay compensations to the contractor
in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Due to the fault of the principal, the contractual work
is discontinued or performed behind schedule, encounters risks or machines,
equipment, supplies and structures of the contractor are left unused;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The principal provides documents and conditions
necessary for the jobs not in accordance with the contractual agreements,
making the contractor re-implement construction, suspend or adjust its job;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The principal supplies raw materials, materials and
equipment and meets other requirements not according to the time and
requirements stated in the construction contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The principal fails to make payment as agreed upon in
the contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In case a party fails to perform the contractual
obligations or improperly performs the contractual obligations, after
performing the obligations or applying remedies, it shall also pay
compensations for other damage, if any, caused to the other party at the level
equivalent to the level of damage caused to the other party.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. If a party violates the contract due to the fault of a
third party, the violating party shall take responsibility for the violation to
the other party. The dispute between the violating party and the third party
shall be settled in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. If the contract violation of a party infringes upon the
body, interests and property of the other party, the inflicted party is
entitled to request the other party to bear the responsibility for contract
violations as agreed upon in the contract and prescribed by relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Principles and order of settlement of disputes over
construction contracts are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Observance of contractual agreements and commitments in
the course of contract performance, ensuring equality and cooperation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Contractual parties shall themselves negotiate on the
settlement of disputes. If their negotiation is unsuccessful, their disputes
shall be settled through conciliation or commercial arbitration or court
proceedings in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 147. Settlement and liquidation of construction
contracts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. The
contractor shall make settlement for the construction contract with the
principal in accordance with the type of contract and applied contract price.
The contents of settlement for a construction contract must conform with the
agreements stated therein.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. The
time limit for settlement for a construction contract shall be agreed upon by
the parties. For construction contracts using state funds, the time limit for
settlement is 60 days from the date of pre-acceptance test of the completion of
the entire work under the contract, including arising work (if any). For large
construction contracts, the time limit for settlement may be longer but must
not exceed 120 days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. A
construction contract may be liquidated in the following cases:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/ The
parties have fulfilled their contractual obligations;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ The
construction contract is terminated or cancelled in accordance with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4. The
time limit for liquidation of a construction contract shall be agreed upon by
the contractual parties. For construction contracts using state funds, the time
limit for liquidation thereof is 45 days from the date the contractual parties
fulfill their contractual obligations or the contract is terminated under
Clause 2, Article 145 of this Law. For large construction contracts, the time
limit for their liquidation may be longer but must not exceed 90 days.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Chapter
VIII</b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>CONSTRUCTION OPERATION CAPABILITY CONDITIONS</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 148. General provisions on capability condition of
organizations and individuals engaged in construction activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Individuals conducting construction activities must have diplomas and training
certificates relevant to their construction jobs granted by lawful training
institutions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Contractors being foreign organizations and individuals conducting construction
activities in Vietnam shall comply with the law on bidding and must possess
operation licenses granted by state management agencies in charge of
construction.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3.
Holders of titles and individuals independently practicing construction
activities who are required to possess practice certificates include labor safety
supervisor; project manager, individual personally participating in project
management; construction planning design manager; construction survey manager;
construction design or design verification manager; site chief commander;
construction supervisor; construction appraiser; and construction valuator.
Practice certificates shall be classified into class I, class II and class III.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Organization conducting construction activities shall be classified into class
I, class II and class III and assessed and granted capability certificates by
competent state agencies. The Ministry of Construction shall grant class-I
capability certificates; provincial-level Construction Departments shall grant
class-II and class-III capability certificates. Organizations conducting
construction activities shall register appropriate business lines in accordance
with law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
5. The
Government shall detail capability conditions for organizations and individuals
conducting construction activities; conditions, competence, order and
procedures for licensing operations of contractors being foreign organizations
and individuals; program, contents, forms of holding tests to grant practice
certificates and capability certificates of organizations, and conditions on
professional construction training and retraining institutions.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
149. Construction practice certificates</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Construction practice certificate is a document certifying practice capability
granted by a competent agency to individuals prescribed in Clause 3, Article
148 of this Law who have adequate professional qualifications relevant to and
experiences about the field of practice.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. To be
granted a construction practice certificate, an individual must meet the
following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Possessing professional qualifications relevant to the content of application
for a practice certificate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Having a working period and experience relevant to the content of application
for a practice certificate;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
c/
Having passed a test on professional experience and legal knowledge related to
the field of practice.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
competence to hold tests and grant construction practice certificates is
prescribed as follows:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
a/
Specialized agencies of the Ministry of Construction are competent to hold
tests and grant class-I construction practice certificates;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/
Provincial-level Construction Departments and socio-professional organizations
that have all the conditions prescribed by the Government are competent to hold
tests and grant construction practice certificates of the remaining classes.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
150. Conditions on construction planning designing organizations</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Having full relevant capability conditions for making construction planning
designs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Individuals holding the title of construction plan design manager must possess
practice and capability certificates relevant to each type of construction
plan.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
151. Conditions on organizations formulating and verifying construction
investment projects</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Having full construction capability conditions suitable
to the formulation or verification of construction investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Individuals holding the title of project formulation or
verification manager; individuals participating in project formulation or
verification must have practice capabilities relevant to each type of
construction investment project. Participants must have full project
formulation practice capabilities meeting requirements of construction
investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
152. Conditions on construction investment project management consultancy
organizations and construction investment project management units</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment project management consultancy
organizations must meet the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Having full construction capability conditions suitable
to project management work according to sizes and types of projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Individuals holding the title of project manager,
individuals personally participating in project management must have relevant
qualifications, training certificates, working experiences and practice
certificates relevant to sizes and types of projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction investment project management units must
meet the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Possessing the establishment decision issued by a
competent agency or organization, for specialized construction investment
project management units and regional construction investment project
management units or project owners for project management units they have
established;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Having full construction capability conditions suitable
to project management work according to sizes and types of project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Having an organizational structure meeting project
management requirements; having a fixed working office;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Individuals holding the title of project manager,
individuals personally participating in project management must possess
relevant qualifications, training certificates, working experiences and
practice certificates relevant to sizes and types of projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 153. Conditions on construction survey
organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Possessing adequate construction survey capabilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For every construction survey task, there must be a
construction survey manager appointed by the construction survey contractor. A
construction survey manager must have full construction survey capabilities and
relevant practice certificates. Individuals participating in each construction
survey job must have qualifications relevant to the assigned job.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Machinery and equipment serving construction survey must
meet quality requirements and ensure safety for survey and environmental
protection activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Laboratories serving construction survey must satisfy
prescribed standards and shall be accredited by competent state management
agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
154. Conditions on construction designing and design-verifying organizations</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Having full capability conditions for work construction
designing and verifying work construction designs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Individuals holding the title of design manager must
have construction designing practice capabilities and practice certificates
relevant to requirements of each type and grade of work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
155. Conditions on construction supervision and testing consultancy
organizations</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Having full capability conditions suitable to
construction supervision and testing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Individuals engaged in construction supervision and
testing consultancy must possess practice certificates relevant to performed
jobs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 156. Conditions on construction investment cost
management consultancy organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Having full capability conditions suitable to
construction investment cost management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Individuals in charge of estimating, verifying and
managing construction investment costs must possess construction valuation
practice certificates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 157. Conditions on work construction organizations</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Having full work construction capabilities corresponding
to types and grades of construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Site chief commanders must possess construction practice
capabilities and relevant practice certificates.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Having construction equipment meeting requirements on
construction safety and quality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 158. Conditions on independent practitioners</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
Individuals
independently practicing construction plan designing, construction survey, work
construction designing, construction survey supervision, work construction
supervision or construction valuation must meet the following conditions:</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Having registered operations in the fields relevant to the practicing content;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Possessing practice and capability certificates relevant to performed jobs.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 159. Management and supervision of construction
capabilities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1.
Organizations engaged in construction activities shall register information
about their construction capabilities with the Ministry of Construction and
provincial-level Construction Departments of localities where their head
offices are located.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2. Independent
construction practitioners shall register information about their practice
capabilities with provincial-level Construction Departments of localities where
they permanently reside.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
3. The
Ministry of Construction and provincial-level Construction Departments shall
guide the registration of information about construction capabilities of
organizations and practice capabilities of individuals on the websites under
their respective management; examine and handle violations in the observance of
regulations on capability conditions by project owners, organizations and
individuals engaged in construction activities.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
4.
Project owners shall examine and asses the declaration of construction
capabilities and practice capabilities of bidders against requirements of
bidding packages and information about construction capabilities registered
under this Article.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="bookmark12"><b>Chapter IX</b></a></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b>RESPONSIBILITIES OF STATE AGENCIES TO MANAGE
CONSTRUCTION INVESTMENT ACTIVITIES</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
160. Contents of state management of construction investment activities</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Formulating, and directing the implementation of,
strategies, schemes, master plans and plans on development of the construction
market and capacity of the construction sector.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Promulgating, and organizing the implementation of,
legal documents on construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Formulating and promulgating construction standards and
technical regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Organizing and managing construction planning, project
management and appraisal and construction designing; promulgating and
announcing construction norms and prices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Guiding, examining and assessing the quality management
of construction works; managing construction investment costs and construction
contracts; managing construction capabilities; managing bidding work in
construction activities; managing occupational safety and sanitation and
environmental protection in construction activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Granting and revoking permits and certificates in
construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Examining, inspecting and settling complaints and
denunciations and handling violations in construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Organizing scientific and technological research and
application in construction and dissemination of knowledge and law about
construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Training human resources for construction investment
activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Managing and providing information to serve
construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Managing and archiving construction work dossiers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Carrying out international cooperation in construction
activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 161. Responsibilities of the Government</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To unify the state management of construction investment
activities nationwide; to direct the formulation and implementation of
strategies and plans; to promulgate legal documents on construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To direct ministries, sectors and localities in
implementing the law on construction; to assign and decentralize the state
management to ministries, sectors and localities; to direct the settlement of
important issues, complicated problems and difficulties in the course of
management of construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 162. Responsibilities of the Ministry of
Construction</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of Construction shall take responsibility
before the Government for performing the unified state management of
construction investment activities and has the following responsibilities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To assume the prime responsibility for formulating and
submitting to the Government and the Prime Minister legal documents,
strategies, schemes, master plans and plans on development of the construction
market and capacity of the construction sector.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To promulgate, and organize the implementation of, legal
documents on construction according to its competence; to promulgate national
technical regulations on construction and documents on construction techniques
according to its competence.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To organize and manage construction planning, project
management activities and appraisal of construction projects and designs; to
promulgate and publicize construction norms and prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To direct, guide, examine and assess the quality
management of construction works; to monitor, examine and propose the handling
of quality and safety of national important works, large works and technically
complex works in the process of construction, operation and use; to manage
construction investment costs and construction contracts; to manage
construction capabilities; to manage bidding work in construction activities;
to organize, consider and approve quality prizes for construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To grant, re-grant, adjust, extend and withdraw licenses
and certificates in construction investment activities according to its
competence.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. To examine, inspect and settle complaints and
denunciations and handle violations in construction investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. To organize scientific and technological research and
application in construction and dissemination of knowledge and law about
construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. To organize construction professional training and
retraining for cadres and civil servants of state management agencies in charge
of construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. To guide, examine and assess the management of safety,
labor sanitation and environment in the construction of works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. To coordinate with related ministries, sectors and
localities in examining and evaluating the implementation of projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. To manage and provide information to serve construction
investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. To manage and archive construction work dossiers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. To carry out international cooperation in construction
activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. To perform other tasks related to construction
investment activities assigned by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 163. Responsibilities of ministries and
ministerial-level agencies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within the scope of their powers, ministries managing
specialized construction works shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Coordinate with the Ministry of Construction in
performing the state management of construction investment activities and take
responsibility for managing the quality of specialized construction works in
accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Study, promulgate, guide and examine the implementation
of, specialized regulations, standards and economic-technical norms after
consulting the Ministry of Construction; organizing professional training and
retraining in construction investment for cadres and civil servants of attached
agencies and units;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Monitor, examine and summarize the supervision and
assessment of the construction of specialized works under their management in
accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Coordinate with and support ministries, agencies and
related organizations and People’s Committees of all levels in the process of
implementation of specialized construction investment projects in issues under
their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Ministries and ministerial-level agencies shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Perform the state management functions according to
their assigned tasks and powers; promulgate documents according to their
competence; direct the implementation of construction master plans and
construction investment plans; organize the provision of guidance, examination
and handling of violations in construction investment activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Coordinate with the Ministry of Construction and other
agencies and organizations and People’s Committees of all levels in the process
of implementing construction investment activities in issues under their
assigned management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Summarize the situation of, implementing, supervising
and assessing construction investment activities and take responsibility for
managing the quality of construction works under their assigned management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Send periodical and annual reports on the management of
their construction investment activities to the Ministry of Construction for
summarization and monitoring;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Perform other tasks prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 164. Responsibilities of People’s Committees at all
levels</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Provincial-level People’s Committees shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Perform the state management functions according to
their assigned tasks and powers; promulgate documents according to their
competence; direct the implementation of construction master plans and
construction investment plans; organize the provision of guidance, examination
and handling of violations in construction investment activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Coordinate with and support ministries, agencies and
related organizations and People’s Committees of all levels in the process of
implementation of specialized construction investment projects in issues under
their management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Send periodical and annual reports on the management of
their construction investment activities to the Ministry of Construction for
summarization and monitoring;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Organize professional training and retraining in
construction investment for cadres and civil servants of attached agencies and
units;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Perform other tasks as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. District-and commune-level People’s Committees shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Perform the state management of construction investment
activities in their localities as decentralized; organize professional training
and retraining in construction investment for cadres and civil servants of
attached agencies and units;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Coordinate with and support People’s Committees of
higher levels in the implementation, monitoring, examination and supervision of
construction investment projects in localities under their management. Take
responsibility for managing the quality of construction works issues under
their assigned management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Send periodical and annual reports on the management of
construction investment activities in localities to People’s Committees of
higher levels for summarization and monitoring;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Perform other tasks as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
165. Construction inspectorates</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The construction inspectorates of the Ministry of
Construction and provincial-level Construction Departments shall perform the
functions of administration inspection and specialized inspection of
construction with regard to organizations and individuals conducting
construction activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Construction shall direct and organize
specialized inspection of construction investment activities nationwide.
Provincial-level Construction Departments shall organize specialized inspection
of construction investment activities in localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Specialized inspection of construction investment
activities covers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Inspection of the observance of law by agencies,
organizations and individuals in construction investment activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Detection, stopping and handling of violations within
their competence or propose competent state agencies to handling violations of
the construction law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail construction inspection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Chapter X</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="mso-ansi-language: FR;">IMPLEMENTATION
PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="mso-ansi-language: FR;">Article 166. </span>Transitional
provisions</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Construction investment projects which are approved
before this Law takes effect are not required to be re-approved, and their
unimplemented subsequent activities must comply with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Construction investment project management units of
single projects using state funds which are established before the date this
Law takes effect are not required to change their organizational form of
project management under Clauses 1 and 2, Article 62 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Works that are constructed before the date this Law
takes effect and still exist in conformity with construction planning but
become architecturally inappropriate after site clearance shall be permitted to
exist in their original conditions; their renovation, repair and upgrade must
comply with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
167. Effect</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
1. This
Law shall take effect on January 1, 2015.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
2.
Construction Law No. 16/2003/QH11 and Article 1 of Law No. 38/2009/QH12
Amending and Supplementing a Number of Articles of Laws Concerning Capital
Construction Investment cease to be effective on the date this Law takes
effect.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
168. Detailing</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
The
Government and competent agencies shall detail the articles and clauses as
assigned in the Law.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i>This
Law was passed on June 18, 2014, by the XIII<sup>th</sup> National Assembly of
the Socialist Republic of Vietnam at its 7<sup>th</sup> session.-</i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
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<b>CHAIRMAN
OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
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<br /></div>
Unknownnoreply@blogger.com17tag:blogger.com,1999:blog-7854658301322086128.post-2006711216908189372014-06-18T00:52:00.000-07:002015-06-05T10:09:32.813-07:00VIETNAM PUBLIC INVESTMENT LAW 2014<!--[if gte mso 9]><xml>
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<b><span style="color: black;">THE NATIONAL ASSEMBLY<br />
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<b>SOCIALIST
REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
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<span style="color: black;">No. 49/2014/QH13 </span></div>
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<i><span style="color: black;">Hanoi, June 18, 2014</span></i></div>
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<b><span style="color: black;">LAW</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">ON PUBLIC INVESTMENT</span><br />
<a name='more'></a></div>
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<i><span style="color: black;">Pursuant to the Constitution of the Socialist Republic of
Vietnam; </span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">The National Assembly hereby promulgates the Law on Public
Investment. </span></i></div>
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<b><span style="color: black;">Chapter I</span></b></div>
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<b><span style="color: black;">GENERAL PROVISIONS</span></b></div>
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<b><span style="color: black;">Article 1. Governing scope </span></b></div>
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<span style="color: black;">This Law provides for the management and use of the capital
budget for public investment; the state management of public investment; the
right, obligation and responsibility of agencies, organizations and individuals
involved in public investment activities. </span></div>
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<b><span style="color: black;">Article 2. Applicable entities </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law is applied to agencies, organizations and
individuals participating or getting involved in public investment activities
as well as the management and use of the capital budget for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 3. Application of the Law on Public Investment,
International Treaties and Agreements </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The management and use of the capital budget for public
investment and public investment activities must abide by the provisions of
this Law and other relevant laws. </span></div>
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<span style="color: black;">2. If the International Treaties to which the Socialist
Republic of Vietnam is a signatory set out regulations other than those
specified in this Laws, the regulations of the International Treaties shall
prevail.</span></div>
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<span style="color: black;">3. The overseas development of public investment programs
and projects must comply with regulations set out in International Treaties to
which the Socialist Republic of Vietnam is a signatory as well as International
Agreement between Vietnam and foreign partners.</span></div>
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<b><span style="color: black;">Article 4. Interpretation of terms </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In this Law, used terms shall be construed as follows:</span></div>
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<span style="color: black;">1. <i>Report on investment intentions </i>means an
explanatory material for preliminary study contents about the significance,
feasibility and efficiency of public investment programs, Group-B and Group-C
projects, which serves as a basis for competent authorities to decide on the
investment policies. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. <i>Pre-feasibility study report </i>means an explanatory
material for preliminary study contents about the significance, feasibility and
efficiency of national important projects and Group-A projects, which serves as
a basis for competent authorities to decide on the investment policies. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. <i>Feasibility study report </i>means an explanatory
material for study contents about the significance, feasibility and efficiency
of public investment programs and projects, which serves as a basis for the
investment decision made by competent authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. <i>Ministry, agency and local authority </i>means
regulatory bodies designated by the Prime Minister to develop and implement
public investment plans, including: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Communist Party Committee of political institutions,
the Supreme People’s Procuracy, the Supreme People’s Court, the State Audit,
the President’s Office, the National Assembly’s Office, Ministries,
ministerial-level authorities, Governmental agencies (hereinafter referred to
as Ministry and central governing body); </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">b)
The People’s Committee of centrally-affiliated cities and provinces
(hereinafter referred to as provincial People’s Committee); </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Communist Party Committee of the Vietnam Fatherland
Front and socio-political organizations; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other agencies or organizations assigned to public
investment plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. <i>Program leader </i>means an organization or
institution assigned to lead the management of public investment programs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. <i>Investor </i>means an organization or institution
assigned to public investment projects.</span></div>
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<span style="color: black;">7. <i>Public investment program </i>means a combination of
objectives, tasks and measures which aim for socio-economic development
targets. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. <i>Target program </i>means the program for public
investment activities in order to achieve one or several target(s) in each
sector or several regions or territories over a specific period. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. <i>National target program </i>means<i> </i>the program
for public investment activities in order to achieve socio-economic development
targets throughout the country over a specific period.<i> </i></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. <i>Governing body </i>means Ministry, agency and local
authority prescribed in Clause 4 of this Article and program or project
management units who are affiliated to political institutions and the National
Assembly. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. <i>Professional agency in charge of public investment
management </i>means a competent agency for public investment management,
affiliated to the Ministry of Planning and Investment; an agency assigned to
manage public investment activities, affiliated to Ministries, the Communist
Party Committee, Vietnamese Fatherland Front, socio-political organizations and
others assigned to develop and implement public investment plans; the
Department of Planning and Investment; competent divisions and subdivisions for
public investment management, affiliated to the People's Committee of a
district or commune.<i> </i></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. <i>State management of public investment activities </i>includes
the Government, the Ministry of Planning and Investment and People’s Committees
at all administrative levels.<i> </i></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. <i>Public investment project </i>means an investment
project entirely or partially funded by the capital budget for public
investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. <i>Emergency project </i>means an investment project
subject to the decision made by competent authorities, which is aimed at timely
overcoming the aftermaths of natural disasters and other unexpected circumstances.
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">15. <i>Public investment </i>means the Government’s program
and project on socio-economic infrastructural construction and socio-economic
development. </span></div>
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<span style="color: black;">16. <i>Investment in the form of public-private
partnerships </i>means the investment contract between competent State agencies
and investors or project management enterprises in order to execute, manage and
operate infrastructural and public utility development projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">17. <i>Public investment activity </i>is composed of the
formulation, evaluation and decision of investment policies or intentions;
design, appraisal and decision of public investment programs and projects;
formulation, evaluation, approval, assignment, development and execution of
public investment plans; management and use of the budget capital for public
investment; monitoring, supervision, evaluation, examination, inspection of
public investment plans, programs and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">18.
<i>Public investment plan </i>means a combination of targets; orientation and
listing of public investment programs and projects; balance of the budget
capital for public investment; plans of budget allotment; and approaches to
resource mobilization and project execution. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">19. <i>Outstanding debts arising from infrastructural
construction </i>means the value of accepted workloads described in the public
investment plan and approved by competent authorities but the budget has not
been allotted to pay for the execution of these workloads yet. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">20. <i>Decentralization of state management of public
investment </i>means the determination of rights and responsibilities of
competent agencies, organizations, and individuals involved in public
investment activities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">21. <i>Budget capital for public investment </i>stipulated
in this Law includes funds derived from the State budget, government bonds,
local government bonds, official development assistance (briefly called ODA),
overseas concessional loans, government credits for investment and development
purposes, retained revenues of the state budget that have not been recorded in
the state budget balance and other loans secured by the local budget for public
investment purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 5. Investment in public sectors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Investment in socio-economic infrastructure programs and
projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Investment in ancillary facilities for regulatory
agencies, public service providers, political institutions and socio-political
organizations. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Investment and assistance in public product and service
supply activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Governmental investment in projects to be executed in
the form of a public-private partnership. </span></div>
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<b><span style="color: black;">Article 6. Classification of public investment projects </span></b></div>
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<span style="color: black;">1. Depending on the nature of public investment projects,
they are classified into the followings: </span></div>
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<span style="color: black;">a) Construction projects such as new construction,
renovation, upgradation and expansion of existing investment and construction
projects, including the procurement of assets, devices and equipment; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Non-construction projects such as asset procurement;
receipt of the disposition of land use right; purchase, repair and upgradation
of equipment and machinery; and other projects that are not subject to
regulations specified at Point a of this Clause. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Depending on the significance and size of public
investment projects, they are classified into national important projects;
Group-A, Group-B and Group-C projects which conform to the criteria regulated
in Article 7, 8, 9 and 10 of this Law. </span></div>
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<b><span style="color: black;">Article 7. Criteria for classifying national important
projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">National important projects are independent investment
projects or a cluster of closely combined projects which meet one of the
following criteria: </span></div>
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<span style="color: black;">1. Using a sum of above VND 10,000 billion as the budget
capital for public investment; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Creating or facing the possibility of creating
substantial impacts on the environment, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Nuclear power plants; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Use of a land parcel that requires the conversion of
land use purpose such as a national park; a wildlife sanctuary; a protected
landscape area; a forest covering an area of above 50 hectares that serves the
purpose of scientific research and experiment; a protection forest covering an
area of above 500 hectares which is aimed at barricading windflow, sand, wind
wave and encroaching on the sea as well as protecting the environment; a
production forest covering an area of above 1,000 hectares;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Utilizing a land parcel, covering an area of 500
hectares, which requires the conversion of land use purpose from the land
parcel used for wet rice agriculture with more than two crops; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Migrating and resettling more than 20,000 residents at
mountainous regions and more than 50,000 residents at other regions; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Other projects that require the application of special
regulations and policies, which are subject to the National Assembly’s
decisions. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 8. Classification criteria for Group-A projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Except for national important projects stipulated in
Article 7 of this Law, projects that meet one of following criteria are
classified as Group-A projects: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Regardless of the total investment, such projects are
classified according to following criteria:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Projects located in the vicinity of special national
sites;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects located at extremely important areas in terms
of national defence and security according to legal regulations on national
defence and security;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) National defense and security projects that are
characterized as the state secrets; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Hazardous substance and explosive manufacturing
projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Infrastructural construction projects for industrial,
processing and exporting zones; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Projects financed by the total investment amount of more
than VND 2,300 billion and classified by the following sectors: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Traffic infrastructure, including wharfs at the sea or
river, airport, railroads and national highways; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Power generation industry;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Oil and gas extraction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">d)
Chemical, fertilizer and cement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Mechanical engineering and metallurgy;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Mineral extraction and processing;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Residential construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Projects financed by the total investment amount of more
than VND 1,500 billion and classified by the following sectors: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Traffic infrastructure, exclusive of those regulated at
Point a Clause 2 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Irrigation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Water supply and drainage and technical infrastructure; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Electrical engineering;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Communication and electronic device manufacturing;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">e)
Pharmaceutical chemistry;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Material production, exclusive of those regulated at
Point d Clause 2 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Mechanical construction, exclusive of those regulated at
Point d Clause 2 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Post and telecommunications; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Projects financed by the total investment amount of more
than VND 2,300 billion and classified by the following sectors: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Agriculture, forestry and aquaculture; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) National park and wildlife sanctuary; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Technical infrastructure for new urban zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Industrial sector, exclusive of industrial projects
regulated in Clause 1, 2 and 3 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Projects financed by the total investment amount of
above VND 800 billion and classified by the following sectors: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Health care, culture and education;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Scientific research, information science, radio and
television broadcasting; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Treasure;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Tourism and sport;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Civil construction, exclusive of residential
development projects regulated at Point g Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 9. Classification criteria for Group-B projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Projects classified by the sectors stipulated in Clause
2 Article 8 of this Law and financed by the total investment amount ranging
from VND 120 billion to below VND 2,300 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Projects classified by the sectors stipulated in Clause
3 Article 8 of this Law and financed by the total investment amount ranging
from VND 80 billion to below VND 1,500 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Projects classified by the sectors stipulated in Clause
4 Article 8 of this Law and financed by the total investment amount ranging
from VND 60 billion to below VND 1,000 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Projects classified by the sectors stipulated in Clause
5 Article 8 of this Law and financed by the total investment amount ranging
from VND 5 billion to below VND 800 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 10. Classification criteria for Group-C projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Projects classified by the sectors stipulated in Clause
2 Article 8 of this Law and financed by the total investment amount of below
VND 120 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Projects classified by the sectors stipulated in Clause
3 Article 8 of this Law and financed by the total investment amount of below
VND 80 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Projects classified by the sectors stipulated in Clause
4 Article 8 of this Law and financed by the total investment amount of below
VND 60 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Projects classified by the sectors stipulated in Clause
5 Article 8 of this Law and financed by the total investment amount of below
VND 45 billion.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 11. Adjustment to classification criteria for
public investment projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The National Assembly decides on any adjustment to
classification criteria for national important projects as prescribed in
Article 7 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government must submit the Standing Committee of the
National Assembly to decide on any adjustment to classification criteria for
public investment projects as prescribed in Article 8, 9 and 10 of this Law and
report the National Assembly in the next plenum. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Adjusting classification criteria for public-sector
projects stipulated in Clause 1 and 2 of this Article is required if there is a
wide fluctuation in price indices or major changes in the decentralization of
public investment management concerning classification criteria for public
investment project or other key elements affecting classification criteria for
public investment projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 12. Rules of public investment management</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Observe legal regulations on the management and use of
the budget capital for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conform to socio-economic development strategy,
five-year socio-economic development plan, socio-economic development planning
and sectoral development planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Exercise proper rights and responsibilities of State
management agencies, organizations and individuals involved in the management
and use of the budget capital for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Manage the use of the budget capital for public
investment according to appropriate regulations on each capital source; ensure
sufficiency, consistency, cost efficiency, effectiveness and capability of
balancing all relevant resources for public investment activities; avoid any
possible loss and mismanagement. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Ensure the public disclosure and transparency for public
investment activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Encourage organizations and individuals to carry out
direct investment or investment activities in the form of public-private
partnership for socio-economic infrastructural and public utility development
projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 13. Contents of public investment management</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Issue and follow legislative documents about public
investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Design and implement the strategy, program, plan,
planning, initiative and policy for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Keep track of and provide information about the
management and use of the budget capital for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Evaluate the effectiveness of public investment
activities; examine and inspect the compliance with legal regulations on public
investment as well as plan or planning for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Handle any violation, settle complaints or denunciations
from organizations and individuals involved in public investment activities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Commend agencies, organizations, units and individuals
that gain excellent achievements in public investment activities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">7.
Enter into international cooperation on the public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 14. Public disclosure and transparency in public
investment activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contents that require the public disclosure and
transparency in public investment activities are composed of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Policies, laws and the introduction of such policies and
laws on the management and use of the budget capital for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Principles, criteria and allotment of the budget capital
for public investment activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Principles, criteria and bases for the determination of
project portfolio in mid-term and annual public investment plan; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Planning, proposal and program for public investment
activities at local areas where project sites are located; allotment of the
budget capital for specific public investment programs, which depends much on
each fiscal year, progress of execution and disbursement of project fund;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Project portfolio throughout local areas where project
sites are located, including size, total investment amount, schedule and
construction site; evaluation report on common effects of such projects on
local areas where project sites are located;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Mid-term or annual plan for the allotment of budget
capital for public investment activities, depending on each capital source,
including project portfolio and allocated amount of the budget capital for each
project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Report on the mobilization of resources and other funds
for the implementation of public investment projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Analysis and report on achievements or outcomes of
investment plans, programs and projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Report on the progress of project execution and
disbursement of different project funds; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Analysis and report on the acceptance testing and
evaluation of investment programs and projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Heads of related agencies, organizations and units must
publicize the contents regarding public investment activities in accordance
with legal regulations. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 15. Expenses incurred from formulation, appraisal,
supervision, monitoring, evaluation and inspection of public investment plans,
programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Expenses incurred from the formulation and appraisal of
report on investment intentions for national target programs or public
investment programs funded by allocated expenditures from the state budget
granted to the agency and unit in charge of these tasks. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Expenses incurred from the formulation and appraisal of
pre-feasibility study report and report on investment intentions, financed by
the fund for the preparation of investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Expenses incurred from the formulation and appraisal of
public investment plans funded by allocated expenditures or current expenditures
from the state budget granted to the agency or unit in charge of these tasks. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Expenses incurred from the supervision, monitoring and
evaluation of public investment plans, programs and projects funded by
allocated expenditures or current expenditures from the state budget granted to
the agency or unit in charge of these tasks. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Expenses incurred from the inspection of public
investment plans, programs or projects funded by current expenditures allocated
from the state budget to the agency or unit in charge of this task.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. In respect of public investment programs and projects
financed by ODA funds and overseas concessional loans, foreign donors are
encouraged to provide financial support to cover these expenses as prescribed
in this Article. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 16. Prohibited public investment acts </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The decision on investment policies or intentions is not
aligned with investment strategy, planning and proposal; is not made under the
proper authority; fails to comply with processes or procedures regulated by
laws; fails to get investment funds balanced. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The decision to approve investment programs and projects
has been made prior to the decision on investment policies made by competent
authorities or without compliance with investment policies approved by
competent authorities. The decision to adjust total fund for investment
programs or projects in contrast to legal regulations on public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Any misuse or abuse of power or authority is aimed at
committing appropriation, mercenary act and corruption in the management and
use of the budget capital for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Program leader and investor enter into collusion with
advisory organizations to obtain the decision on investment policies or
intentions as well as approve investment programs and projects, which leads to
any possible loss and mismanagement of state budget, assets and national
resources; any harmful effect and infringement against individual and
community’s welfare or benefits. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Any illegal act of offering, accepting bribes or acting
as a bribe broker is detected</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Any illegal request for organization or individual's
investment in proposed investment programs and projects that have not been
officialized by the decision on investment policies or approved or funded by
allocated expenditures from the state budget has been made, which can cause
outstanding debts incurred from infrastructural construction. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The budget capital for public investment is misused,
mismanaged and exceeds required investment fund as stipulated by laws. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. All information, documents and materials concerning the
decision on investment policies, investment decision and implementation of
investment programs or projects are falsified or misrepresented.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Deliberate acts of reporting and providing inaccurate
and biased information are aimed at affecting the formulation, appraisal and
decision of investment plans, programs and projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Deliberate acts of reporting and providing inaccurate
and biased information are aimed at adversely affecting the supervision,
monitoring, evaluation and inspection as well as handling of violations during
the implementation of investment plans, programs and projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Deliberate acts of destruction, fraud, concealment or
failure to retain a full amount of materials, records and documents regarding
the decision on investment policies, investment decision and implementation of
investment programs and projects are performed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Obstruction of the detection of any violation against
laws on public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter II</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">INVESTMENT POLICY OR
INTENTION AND DECISION ON PUBLIC INVESTMENT PROGRAM AND PROJECT </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1: FORMULATING, APPRAISING AND DECIDING ON
INVESTMENT POLICY OR INTENTION </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 17. Authority to decide on investment policies on
public investment programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The National Assembly has the authority to decide on
investment policies on public investment programs and projects below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) National target program; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) National important project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government has the authority to decide on investment
policies on target programs financed by funds derived from the State budget,
government bonds, local authority bonds, ODA, overseas concessional loans, the
government credit for investment and development purposes, state budget
revenues retained but not recorded in the state budget balance.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Prime Minister has the authority to decide on
investment policies on public investment programs and projects below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Group-A projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects financed by funds derived from the state
budget, managed by the Central Committee of the Vietnam Fatherland Front,
socio-economic organizations and other competent agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Emergency projects financed by the state budget;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Investment programs financed by funds derived from ODA
and overseas concessional loans, exclusive of national target programs and
target programs as stipulated in Clause 1 and Clause 2 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Projects financed by funds derived from ODA and
overseas concessional loans as stipulated by the Government. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Heads of ministries and central agencies have the
authority to decide on investment policies on the following projects:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Group-B and Group-C projects financed by investment
funds derived from the State budget, government bonds, local authority bonds,
ODA, overseas concessional loans, the government credit for investment and
development purposes, state budget revenues which are retained but not recorded
in the state budget balance under their authority, exclusive of those regulated
at Point c Clause 3 of this Article; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects financed by funds derived from ODA and overseas
concessional loans under their administration, exclusive of those regulated at
Point dd Clause 3 of this Article. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The People’s Councils at all administrative levels have
the authority to decide on investment policies on public investment programs
and projects below:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment program financed by local balanced fund
allocated from the state budget and funds derived from local authority bond,
state budget revenues under their control which are retained but not recorded
in the state budget balance, which are all decided by the People’s Council at
all administrative levels, as well as other loans secured by the local budget
to serve the public investment purpose; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Group-B projects and Group-C priority projects under
their administration, exclusive of those regulated at Point dd Clause 3 of this
Article. Group-C priority projects located in local areas shall be decided by
provincial People’s Councils in alignment with objectives, developmental
orientation, financial competence and particular characteristics of these
areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">6.
The People’s Committee at all administrative levels has the authority to decide
on investment policies under their administration, exclusive of those regulated
in Clause </span><span style="color: black;">1, 2, 3, 4 and 5 of this Article.<span style="background: white; mso-pattern: solid white; mso-shading: windowtext;"> </span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 18. Requirements for the decision on investment
policies on public investment programs and projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Conform to socio-economic development strategy, planning
and proposal, approved by competent authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Avoid overlapping public investment programs or projects
that have been put into operation after the decision on investment policies or
investment decision has been made.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Conform to the capability of balancing the budget
capital for public investment and the capability of mobilizing other funds for
any program or project that requires different financial sources. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Conform to the capability for applying for government
loans and repaying government debts. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Ensure the efficiency in socio-economic development,
national defense and security as well as sustainable development projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Prioritize any project that is carried out in the form
of public-private partnership and has the high rate of return on investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 19. Process and procedure for the decision on
investment policies on national target programs and national important projects
</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The agency that has been assigned to prepare investment
programs and projects must be responsible to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to compile reports on investment
intentions on national target programs and pre-feasibility study reports for
national important projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise reports on investment intentions and pre-feasibility study reports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Submit complete reports on investment intentions and
pre-feasibility study reports to the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Prime Minister must establish the State Council for
appraisal of public investment projects chaired by the Minister of Planning and
Investment to appraise reports on investment intentions for national target
programs as well as pre-feasibility study reports for national important
projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government must submit their intentions in investing
in national target programs and national important projects to the National
Assembly for their consideration and decision on this matter. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The National Assembly’s regulatory bodies must
investigate and verify all relevant documents about national target programs
and national important projects, submitted by the Government. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The National Assembly shall consider and approve the
Resolution on investment intentions for national target programs and national
important projects. Contents of the Resolution enforced by the National
Assembly must clearly specify objective, size, total investment, main
developmental technology, site location, execution schedule, progress, solution
and policy of above-mentioned programs or projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 20. Dossier on the decision on investment
intentions for national target programs and national important projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government’s statement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Report on investment intentions for national target
programs and pre-feasibility study report for national important projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Appraisal report prepared by the State Council for
appraisal of public investment programs and projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Other relevant documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 21. Regulated processes and contents of the
inspection and verification of investment intentions for national target
programs and national important projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Processes of investigation and verification tasks are
regulated as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) No later than 60 days ahead of the opening day of the
National Assembly’s plenum, the Government shall send a dossier on the decision
on investment intentions for national target programs and national important
projects to the National Assembly’s agency in charge of investigation and
verification tasks.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The assigned agency mainly in charge of investigation
and verification tasks shall request the Government and relevant entities to
report issues regarding contents of national target programs and national
important projects; arrange working sessions with responsible parties to deal
with issues regarding contents of national target programs and national
important projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Entities subject to investigation and verification are
requested to provide an adequate amount of supportive information and
materials.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents of investigation and verification tasks
include: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Conformity to the accepted criteria for classifying
national target programs and national important projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Importance or significance of investing in public
investment programs and projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Compliance with legal regulations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Suitability for socio-economic development strategy,
proposal and planning as well as sectoral development planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Basic specifications of public investment programs and
projects, including objective, size, investment method, coverage, site
location, required land area, schedule, progress, main technology alternative,
solution to environment protection, capital source, rate of return on
investment, loan repayment capability or solvency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Ensure the efficiency in socio-economic growth, national
defense and security as well as sustainable development;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Assessment of conformity to the planning for the
utilization of land parcels, natural recourses, approaches to population
migration, residential and agricultural resettlement for national important
projects to be executed in the country; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Risk assessment of outward investment projects of national
importance to be executed in foreign countries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 22. Processes and procedures for the decision on
investment intentions for public investment programs made by the Government</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Program leader is responsible to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to compile the report on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise the report on investment policies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Submit the complete report on investment intentions to
the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Prime Minister shall direct the establishment of an
intersectoral Council or assign the Ministry of Planning and Investment to lead
and cooperate with relevant agencies to appraise the report on investment
intentions. If an intersectoral Council is founded, the Ministry of Planning
and Investment shall direct and cooperate with the Ministry of Finance and
relevant agencies to appraise investment portfolio and portfolio balancing
capability.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Program leader must submit the complete report on
investment intentions according to the appraisal result mentioned in Clause 2
of this Article to the Government. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4.
The Government shall consider and decide on investment intentions for public
investment programs, including objective, coverage, size, total investment,
schedule, progress, solution and policy. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 23. Processes and procedures for the decision on
investment intentions for Group-A projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Heads of central bodies and committee of Vietnam
Fatherland Front, socio-political organizations and other entities must be
responsible to: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to conduct the pre-feasibility
study report;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise the pre-feasibility study report, investment portfolio and portfolio
balancing capability;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Direct entities regulated at Point a of this Clause to
submit the complete pre-feasibility study report to the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The President of the provincial People’s Committee is
responsible to: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their competent agencies or the People’s
Committee of a district to prepare the pre-feasibility study report;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Establish the Appraisal Council chaired by a Vice
President of provincial People’s Committee, joined by the Department of
Planning and Investment that works as the Standing Committee of the Council and
relevant entities that work as members of the Council in order to appraise
pre-feasibility study report, investment portfolio and portfolio balancing
capability; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Direct relevant agencies regulated at Point a of this
Clause to submit a complete pre-feasibility study report with reference to the
appraisal result as prescribed at Point b of this Clause to provincial People’s
Committee; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Before submitting the aforesaid report to the Prime
Minister, call for advice from provincial People’s Committee. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Prime Minister decides to establish the
intersectoral Council for the appraisal or assign the agency to lead the
appraisal of pre-feasibility study report on the basis of the request of the
Ministry of Planning and Investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Ministry of Planning and Investment shall direct and
cooperate with the Ministry of Finance to appraise investment portfolio and
portfolio balancing capability for projects financed by funds derived from:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Central budget, government bond, ODA fund and overseas
concessional loans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) State budget revenues that are retained but have yet to
be recorded in the state budget balance, managed by Ministries or central
governing bodies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) State budget revenues that are retained but have yet to
be recorded in the state budget balance, managed by other entities according to
legal regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The appraisal result shall be sent to the intersectoral
Council for the appraisal or the management agency of the appraisal by the
Ministry of Planning and Investment as stipulated in Clause 3 of this Article. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The intersectoral Council or management agency of the
appraisal as prescribed in Clause 3 of this Article shall send the
abovementioned result to relevant agencies and local authorities to make the
complete pre-feasibility study report for submission to the Prime Minister. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Prime Minister shall issue the decision on
investment intentions, comprising such information as objective, size, total
investment, capital structure, site location, execution schedule and progress
of programs or projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 24. Processes and procedures for the decision on
investment intentions for programs and projects financed by ODA fund and
overseas concessional loans </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Given socio-economic development strategy and five-year
socio-economic development plan, the Ministry of Planning and Investment shall
direct and cooperate with the Ministry of Finance and relevant authorities as
well as donors to outline cooperation directions and sectors prioritized to get
access to ODA fund and overseas concessional loans. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Given cooperation directions, sectors prioritized to
have access to ODA fund and overseas concessional loans, demands for capital
mobilization, donor’s funding requirements, the governing body must send the
request for grants from donors and the proposal of public investment programs
or projects to the Ministry of Planning and Investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. With reference to the direction for international
cooperation with foreign donors and sectors prioritized to have access to ODA
fund and overseas concessional loans, the Ministry of Planning and Investment
must direct and cooperate with the Ministry of Finance, relevant authorities
and such donors to choose proper proposal of public investment programs or
projects as well as notify the governing body to prepare pre-feasibility study
report or report on investment intentions. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. With regard to national target program and national
important project, processes and procedures for deciding on investment
intentions shall comply with regulations specified in Article 19, 20 and 21 of
this Law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. With regard to public investment programs under the
decision-making authority of the Government, processes and procedures for
deciding on investment intentions must conform to regulations specified in
Article 22 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. In respect of Group-A projects, processes and procedures
for making the decision on investment intentions must conform to Article 23 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. In respect of other public investment programs or
projects under the decision-making authority of the Prime Minister as
prescribed at Point d and Point dd Clause 3 Article 17 of this Law, processes
and procedures for making the decision on investment intentions must be
observed as follows: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The governing body shall send pre-feasibility study
report or report on investment intentions to the Ministry of Planning and
Investment; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Ministry of Planning and Investment shall lead the
appraisal of pre-feasibility study report or report on investment intentions,
investment portfolio and portfolio balancing capability for submission to the
Prime Minister; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Prime Minister shall consider and decide on these
investment intentions. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. In respect of public investment programs or projects
that are not under the decision-making authority of responsible entities as
prescribed in Clause 1, 2 and 3 Article 17 of this Law, processes and
procedures for making the decision on investment intentions must be observed as
follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The governing body shall seek advice from the Ministry
of Planning and Investment, the Ministry of Finance and relevant agencies about
investment intentions; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Ministry of Planning and Investment shall carry out
the appraisal of investment portfolio and portfolio balancing capability;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) With reference to advice from relevant agencies and the
appraisal result of investment portfolio and portfolio balancing capability
from the Ministry of Planning and Investment, the governing body must perform
the appraisal and decide on investment intentions. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 25. Processes and procedures for the decision on
investment intentions for Group-B and Group-C projects managed by the central
committee of Vietnamese Fatherland Front and socio-political institutions and
other relevant agencies or organizations </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Head of the central committee of Vietnam Fatherland Front,
socio-political institutions and other relevant agencies or organizations<b> </b>must
be responsible to: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to compile the report on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise the report on investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Direct relevant agencies regulated at Point a of this
Clause to submit the complete report on investment intentions to the Ministry
of Planning and Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall direct and
cooperate with relevant agencies to perform the appraisal of the report on
investment intentions, investment portfolio and portfolio balancing capability.
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The central committee of Vietnam Fatherland Front and
socio-political institutions as well as other agencies or organizations must
accomplish the report on investment intentions according to the appraisal
result regulated in Clause 2 of this Article for submission to the Prime
Minister. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Prime Minister shall consider and decide on
investment intentions, including objective, size, total investment, capital
structure, site location, execution schedule and progress of programs or
projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 26. Processes and procedures for the decision on
investment intentions for Group-B and Group-C projects financed by central
budget, government bond and fund derived from state budget revenues that are
retained for public investment but not recorded in the state budget balance
from Ministries or centrally-governed regulatory bodies </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ministers and Heads of central governing bodies are
responsible to: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to compile the report on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise the report on investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Direct relevant agencies regulated at Point a of this
Clause to submit the complete report on investment intentions to the Ministry
of Planning and Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall lead and
cooperate with the Ministry of Finance to perform the appraisal of investment portfolio
and portfolio balancing capability.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Given the appraisal result regulated in Clause 1 and
Clause 2 of this Article, Ministers and Heads of central governing bodies shall
issue the decision on investment intentions, enclosing proper information such
as objective, size, total investment, capital structure, site location,
execution schedule and progress of programs or projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 27. Processes and procedures for the decision on
investment intentions for Group-B and Group-C projects financed by central
budget and government bond managed by local authorities </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The President of People’s Committee at all
administrative levels is responsible to: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their competent departments or subordinate
People’s Committees to prepare the report on investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Establish a Council to appraise the report on investment
intentions, investment portfolio and portfolio balancing capability;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Direct relevant agencies regulated at Point a of this
Clause to accomplish the report on investment intentions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In terms of Group-B projects and Group-C priority
projects:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In terms of Group-B projects and Group-C priority
projects managed by provincial People’s Committee, the Department of Planning
and Investment shall be assigned to perform the appraisal of investment
portfolio and portfolio balancing capability before submitting the report on
investment intentions to provincial People’s Council to seek their consent.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">After provincial People’s Council has granted their
consent, provincial People’s Committee shall submit the report on investment
intentions to the Ministry of Planning and Investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In terms of Group-B projects and Group-C priority
projects managed by the People’s Committee of a district and commune, the
People’s Council at the same administrative level shall be advised to seek
their consent to the report on investment intentions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">After the People’s Council at the same administrative level
has granted their consent, district-level and communal People’s Committee shall
submit the report on investment intentions to the provincial People’s
Committee. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">The provincial People’s Committee shall assign their Department of
Planning and Investment to carry out the appraisal of investment portfolio and
portfolio balancing capability before submitting the report on investment
intentions to the Ministry of Planning and Investment;</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Ministry of Planning and Investment shall lead and
cooperate with the Ministry of Finance to perform the appraisal of investment
portfolio and portfolio balancing capability;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">d)
The provincial People’s Committee shall direct the accomplishment of the report
on investment intentions in compliance with the appraisal result from the
Ministry of Planning and Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The People’s Committee shall submit the decision on
investment intentions, granted to the investment project, to the People’s
Council at the same administrative level, which comprises required information
such as objective, size, total investment, capital structure, site location,
execution schedule and progress. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. 3) In terms of Group-C projects that are not governed by
the regulations specified in Clause 2 of this Article:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) With regard to investment projects managed by the
provincial People’s Committee, the Department of Planning and Investment shall
be assigned to carry out the appraisal of investment portfolio and portfolio
balancing capability before submitting the report on investment intentions to
the Ministry of Planning and Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) With regard to investment projects managed by district-level
or communal People’s Committee, the President of district-level or communal
People’s Committee must send the report on investment intentions to the
provincial People’s Committee. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">The provincial People’s Committee shall assign the
Department of Planning and Investment to carry out the appraisal of investment
portfolio and portfolio balancing capability before submitting the report on
investment intentions to the Ministry of Planning and Investment;</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Ministry of Planning and Investment shall lead and
cooperate with the Ministry of Finance to perform the appraisal of investment
portfolio and portfolio balancing capability;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">d)
The provincial People’s Committee shall direct the accomplishment of the report
on investment intentions in compliance with the appraisal result from the
Ministry of Planning and Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The People’s Committee at all administrative levels
shall make the decision on investment intentions which comprises required
information such as objective, size, total investment, capital structure, site
location, execution schedule and progress. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28. Processes and procedures for the decision on
investment intentions for public investment programs totally financed by local
balanced fund allocated from the state budget and funds derived from local
government bond, state budget revenues that are retained but not recorded in
the local budget balance as well as other loans secured by the local budget to
serve the public investment purpose </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Program leader is responsible to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to compile the report on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise the report on investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Submit the complete report on investment intentions to
the People’s Committee at the same administrative level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The President of People’s Committee at all
administrative levels is responsible to: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) With regard to provincially-managed investment programs,
the President of the provincial People’s Committee shall establish a Council
for the appraisal as prescribed at Point b Clause 2 Article 23 of this Law or
assign the Department of Planning and Investment to lead and cooperate with
relevant agencies to perform the appraisal of the report on investment
intentions, investment portfolio and portfolio balancing capability; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) With regard to investment programs managed by
district-level or communal authorities, the President of district-level or
communal People’s Committee must establish a Council for the appraisal of the
report on investment intentions, investment portfolio and portfolio balancing
capability. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Program leader must accomplish the report on investment
intentions for public investment program for submission to the People’s
Committee at the same administrative level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4.
The People’s Committee must submit the decision on investment intentions to the
People’s Council at the same administrative level. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Given the appraisal result regulated in Clause 2 of this
Article, the People’s Council at all administrative levels shall make a decision
on investment intentions, enclosing required information such as objective,
size, total investment, site location, execution schedule and progress of
public investment programs or projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29. Processes and procedures for the decision on
investment intentions for Group-B projects and Group-C priority projects
financed by local balanced fund allocated from the state budget and funds
derived from local government bond, state budget revenues that are retained but
not recorded in the local budget balance as well as other loans secured by the
local budget to serve the public investment purpose </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The agency that has been assigned to prepare the report
on investment intentions must be responsible to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to compile the report on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise the report on investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Submit the complete report on investment intentions to
the People’s Committee at the same administrative level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. With regard to investment projects financed by local
balanced fund allocated from the state budget to the province and funds derived
from revenues that are retained but not recorded in the provincial budget
balance as well as other loans secured by the local budget to serve the public
investment purpose: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The President of the provincial People’s Committee shall
establish a Council for the appraisal as prescribed at Point b Clause 2 Article
23 of this Law or assign the Department of Planning and Investment to lead and
cooperate with relevant agencies to perform the appraisal of the report on
investment intentions, investment portfolio and portfolio balancing capability;
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">With regard to investment projects managed by the local
authorities at district and communal administrative levels, the People’s
Council at the same administrative level shall be advised by district-level or
communal People’s Committee to seek their consent to the report on investment
intentions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Given the appraisal result stipulated at Point a of this
Clause, the assigned agency in charge of the preparation of the report on
investment intentions shall send the complete report to provincial People’s
Committee which shall be then submitted to provincial People’s Council to seek
their consent to the decision on investment intentions, which encloses required
information such as objective, size, total investment, site location and
execution schedule. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. With regard to investment projects financed by balanced
budget at district and communal administrative levels and fund derived from
revenues of state budget that have been retained but not recorded in the local
budget at district and communal administrative levels, the district-level or
communal People’s Committee must submit the report on investment intentions to
the People’s Council at the same administrative level, which encloses required
information such as objective, size, total investment, site location and
execution schedule. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 30. Processes and procedures for the decision on
investment intentions for Group-C projects financed by local balanced fund
allocated from the state budget at provincial administrative level and funds
derived from local government bond, state budget revenues that are retained but
not recorded in the local budget balance at the provincial administrative level
as well as other loans secured by the local budget to serve the public
investment purpose </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The assigned agency in charge of the preparation of the
report on investment intentions must be responsible to:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Assign their affiliates to compile the report on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assign a competent unit or establish a Council to
appraise the report on investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Submit the complete report on investment intentions to
the provincial People’s Committee.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Department of Planning and Investment shall lead and
cooperate with relevant agencies to perform the appraisal of the report on
investment intentions, investment portfolio and portfolio balancing capability.
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Given the appraisal result stipulated in Clause 2 of
this Article, the assigned agency in charge of the preparation of the report on
investment intentions must submit the complete report on investment intentions
to provincial People’s Committee. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4.
The provincial People’s Committee shall make a decision on investment
intentions which encloses required information such as objective, size, total
investment, site location, execution schedule and progress. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 31. Processes and procedures for the decision on
investment intentions for Group-C projects financed by local balanced fund
allocated from the state budget at district or communal administrative levels
and funds derived from revenues that are retained but not recorded in the local
budget balance at district or communal administrative levels </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. As regards investment projects financed by balanced fund
allocated from local state budget at district administrative level and fund
derived from revenues that have been retained but not recorded in local state
budget at district administrative level: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The President of district-level People’s Committee must
assign a competent agency or communal People’s Committee to prepare the report
on investment intentions and establish a Council for the appraisal of the
report on investment intentions, investment portfolio and portfolio balancing
capability; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The assigned agency in charge of the report on
investment intentions must submit the complete report to district-level
People’s Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">c)
The People’s Committee of a district must make a decision on investment
intentions which encloses required information such as objective, size, total
investment, capital structure, site location, execution schedule and progress. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In terms of investment projects financed by balanced
fund allocated from local state budget at communal administrative level and
fund derived from revenues that have been retained but not recorded in local
state budget at communal administrative level: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The President of communal People’s Committee must
prepare the report on investment intentions and establish a Council for the
appraisal of the report on investment intentions, investment portfolio and
portfolio balancing capability; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">b)
The communal People’s Committee must make a decision on investment intentions
which encloses required information such as objective, size, total investment,
capital structure, site location, execution schedule and progress. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32. Rules, processes and procedures for the
decision on investment intentions for investment projects financed by government
loan capital intended for investment and development </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The decision on investment intentions for projects
financed by government loan capital intended for investment and development
must be aimed at proper entities or sectors stipulated by legal regulations. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Processes and procedures for the decision on investment
intentions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) With regard to national important project, processes and
procedures for deciding on investment intentions must conform to regulations
specified in Article 19, 20 and 21 of this Law; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) With regard to Group-A projects, processes and
procedures for making the decision on investment intentions must conform to
Article 23 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) With regard to Group-B and Group-C projects managed by
Ministries and central regulatory bodies, processes and procedures for making
the decision on investment intentions must conform with Article 26 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) With regard to Group-B and Group-C managed by the
central committee of Vietnamese Fatherland Front and socio-political institutions
as well as other relevant agencies or organizations, processes and procedures
for deciding on investment intentions must conform to Article 25 of this Law; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) With regard to Group-B and Group-C managed by
provincial People’s Committee, processes and procedures for deciding on
investment intentions must conform to Article 29 and 30 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 33. Rules, processes and procedures for the
decision on investment intentions for emergency projects and projects to be
developed in the form of public-private partnership </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The decision on investment intentions for emergency
projects is aimed at timely overcoming the aftermaths of natural disasters and
other unexpected circumstances as well as ensuring the effective use of the
budget capital for public investment, avoiding any possible loss and
mismanagement. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The decision on investment intentions for projects to be
developed in the form of public-private partnership must conform to the
following rules: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Comply with regulated requirements set out in Article 18
of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Ensure the sound management of the budget capital for
public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Facilitate investors and project management enterprises
to play their active role in managing and using their contributed capital
during the project development and execution, which conforms with investment
objectives and commitments to the Government. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Procedural steps and contents of the decision on
investment intentions for emergency projects and investment projects to be
developed or executed in the form of public-private partnerships:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) With regard to national important project, procedural
steps and contents of the decision on investment intentions must conform to
regulations specified in Article 19, 20 and 21 of this Law; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) With regard to investment projects that are not subject
to the regulations specified at Point a of this Clause, procedural steps and
contents of the decision on investment intentions must conform to legal
regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 34. Contents of the decision on investment intentions
on public investment programs</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Major contents of the decision on investment intentions on
public investment programs include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Significance of investment programs in fulfilling
objectives of socio-economic development strategy, planning and proposal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Objective, coverage and size of an investment program;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Estimation of total investment and resource structuring
for the program execution which enclose the list of projects or investment
entities, the capability of balancing the budget capital for public investment
and mobilizing other capital sources and resources; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Proposed progress of program execution which must
conform to practical conditions and the capability of mobilizing different
resources according to the proper priority with the aim of ensuring the
sufficient and effective investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Determination of expenses incurred from the execution of
an investment program and operation costs upon completion of an investment
program;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Initial analysis and evaluation of impacts on the
environment and social issues as well as measurement of the socio-economic
effectiveness; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Classification of subprojects according to legal
regulations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Approaches to the execution of investment programs or
projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 35. Contents of pre-feasibility study report for
national important projects and Group-A projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contents of pre-feasibility study report for national
important projects and Group-A construction projects must conform to legal
regulations on construction activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Major contents of pre-feasibility study report for
national important projects and Group-A non-construction projects are not the
integral part must include: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Significance, requirement and evaluation of suitability
of investment programs or projects for the investment planning and proposal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Forecast of demands and supplies; proposed objectives,
size and form of the public investment; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Site location, estimation of demands for land area and
other resources; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Initial analysis and selection of technological
application as well as capability of supplying raw materials, tools, machinery,
equipment, energy, services and infrastructural facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Initial analysis and selection of investment plans and
size of investment projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) General plan for site clearance compensation,
residential resettlement, environmental protection measures; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Initial analysis and evaluation of impacts on the
environment and society; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Preliminary estimate of total investment, initiatives
for capital mobilization and structuring;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Preliminary estimate of costs incurred from operation,
maintenance activities and major repairs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Proposed progress of project execution and staging of
investment projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Preliminary estimate of effectiveness in socio-economic
development;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Determination of parts of projects or subprojects (if
any); </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) Approaches to the execution of investment programs or
projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36. Contents of the report on investment intentions
for Group-B and Group-C investment projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Major contents of the report on investment intentions for
Group-B and Group-C investment projects include: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The significance and requirements as well as evaluation
of the suitability of investment projects for investment planning and proposal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Objectives, size, site location and coverage of
investment projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Estimate of total investment, capital structure, the
balancing capability of public investment portfolio, mobilization of different
funds and resources for the project execution; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Proposed schedule of investment project execution in
conformity with practical conditions and capability of resource mobilization in
a proper order of priority, which ensures sufficient and effective investment; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Preliminary estimate of relevant costs incurred from the
project execution and operating costs incurred upon completion of an investment
project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Analysis and preliminary evaluation of environmental and
social impacts; preliminary assessment on the effectiveness of an investment
project in terms of the socio-economic aspect;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Subordinate projects or subprojects (if any); </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Approaches to the execution of investment programs or
projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 37. Application documents, contents and schedule of
project appraisal and decision on investment intentions for public investment
programs and projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Article 37. Application documents, contents and schedule of
project appraisal, decision on investment intentions, investment portfolio
evaluation and portfolio balancing capability for public investment programs
and projects must conform to legal regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 38. Decentralization of investment portfolio
appraisal and portfolio balancing capability for public investment programs and
projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Ministry of Planning and Investment shall take the
leading role in performing the appraisal of investment portfolio and portfolio
balancing capability for:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) National target program;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Target program subject to the Government’s decision on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) National important project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Investment projects financed by central budget and
government bond; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Projects financed by ODA fund and overseas concessional
loans; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Investment projects managed by central bodies and
central committee of Vietnam Fatherland Front, socio-political institutions,
other agencies and organizations, financed by government loans on investment
and development activities and retained revenues of the state budget that have
not been recorded in the state budget balance; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Investment projects financed by other funds according to
legal regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Before sending all relevant documents to the Ministry of
Planning and Investment as prescribed in Clause 1 of this Article, Heads of
central bodies and central committee of Vietnam Fatherland Front,
socio-political institutions, other agencies and organizations must assign an
investment management agency to perform preliminary assessment on investment
portfolio and portfolio balancing capability for public investment programs and
projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The President of the provincial People’s Committee shall
assign the Department of Planning and Investment to direct and cooperate with
related agencies to perform the appraisal of investment portfolio and portfolio
balancing capability for the following programs or projects under their
jurisdiction: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment program or project financed by the central
budget, government bond, ODA fund and overseas concessional loans before
provincial People’s Committee sends all relevant documents to the Ministry of
Planning and Investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment program or project financed by provincial
balanced fund allocated from the state budget and funds derived from retained
revenues of the state budget that have not been recorded in the provincial
budget balance as well as other loans secured by the local budget to serve the
public investment purpose; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Investment project financed by government loans on
investment and development activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The President of district-level or communal People’s
Committee shall be assigned to appraise investment portfolio and portfolio
balancing capability for following investment programs or projects under their
jurisdiction: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment program or project financed by local balanced
fund allocated from the state budget to a district or commune and funds derived
from retained revenues of the state budget that have not been recorded in the
local budget balance as well as other loans secured by the local budget to
serve the public investment purpose; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Before sending all relevant documents regarding public
investment activities, an assessment on the central budget, government bond,
ODA fund and overseas concessional loans as well as provincial balanced funds
allocated from the state budget, local government bond must be carried out;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Investment project financed by government loans on
investment and development activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2: DESIGN, APPRAISAL AND INVESTMENT DECISION FOR
PUBLIC INVESTMENT PROGRAM OR PROJECT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 39. Authority to make the decision on investment
program or project </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Prime Minister shall have the authority to decide on
following projects or programs: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) National target program and national important projects
approved by the National Assembly; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Target program subject to the Government’s decision on
investment intentions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Investment programs and projects financed by ODA fund
and overseas concessional loans on security, national defence, religion and
other programs or projects regulated by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Heads of central bodies and central committee of Vietnam
Fatherland Front, socio-political institutions and other agencies or
organizations are granted the authority to decide on: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Group-A, Group-B and Group-C investment projects
financed by the state budget, government bond and fund derived from government
loans on investment and development activities as well as state budget revenues
that are retained for public investment but not recorded in the state budget
balance; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Group-A, Group-B and Group-C investment projects
financed by ODA funds and funds derived from overseas concessional funds under
their jurisdiction, exclusive of those regulated at Point Circular Clause 1 of
this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) After decentralization or authorization, these entities
have the authority to decide on Group-B and Group-C investment projects
proposed by their subordinate agencies as stipulated at Point a and Point b of
this Clause. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The President of the provincial People’s Committee has
the authority to decide on: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment program entirely financed by provincial
balanced fund allocated from the state budget and funds derived from government
loans on investment and development activities, local government bonds or
retained revenues of the state budget that have not been recorded in the
provincial budget balance as well as other loans secured by the local budget to
serve the public investment purpose; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Group-A, Group-B and Group-C projects investment
projects under provincial administration, exclusive of those regulated at Point
c Clause 1 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) After decentralization or authorization, (s)he has the
authority to decide on Group-B and Group-C investment projects proposed by
subordinate agencies as stipulated at Point b of this Clause. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The President of the People’s Committee of a district or
commune has the authority to decide on: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment program totally financed by balanced budget
at district and communal administrative levels and fund derived from revenues
of the state budget that have been retained but not recorded in the local
budget at district and communal administrative levels, which is under the decision-making
authority of the People’s Council of a district or commune; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Group-B and Group-C investment projects financed by
local balanced fund allocated from the state budget at district or communal
administrative levels and funds derived from revenues of the state budget that
are retained but not recorded in the local budget balance at district or
communal administrative levels; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The President of People’s Committee of a district shall
have the authority to assign and designate subordinate agencies to decide on
investment projects as prescribed at Point b of this Clause. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 40. Bases for formulation, appraisal and decision
for public investment program or project </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Socio-economic development strategy and plan. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Socio-economic and sectoral development planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Significance of public investment program and project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Objective of public investment program or project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Investment intention decided by competent authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Capability of mobilizing and balancing investment
portfolio and other funds for investment program or project. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 41. Procedural steps of formulation, appraisal and
decision for national target program </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the investment intention decided by the
National Assembly, Program leader must submit feasibility study report to the
Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Prime Minister shall found the State Council for the
appraisal of public investment program chaired by the Minister of Planning and
Investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The State Council must perform the appraisal of contents
as regulated in Clause 1 Article 47 and Clause 2 Article 48 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Given the appraisal result of the State Council, Program
leader must send feasibility study report and draft decision on investment
program to the State Council for submission to the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Prime Minister shall consider and make the final
decision. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 42. Procedural steps of formulation, appraisal and
decision for public investment program under the Prime Minister's authority to
decide on investment intentions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the investment intention decided by the Prime
Minister, Program leader must formulate and appraise the investment program for
submission to the Prime Minister as prescribed by laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment must appraise
all relevant contents regulated in Clause 1 Article 47 and Clause 2 Article 48
of this Law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Program leader must send feasibility study report and
draft decision on investment program to the State Council for submission to the
Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Prime Minister shall consider and make the final
decision. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 43. Procedural steps of formulation, appraisal and
decision for public investment program under the People Council's authority to
decide on investment intentions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the investment intention decided by the
People’s Council, Program leader must formulate and appraise the investment
program for submission to the People’s Committee at the same administrative
level as prescribed by laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
The People’s Committee shall perform the appraisal of contents regulated in
Clause 1 Article 47 and Clause 2 Article 48 of this Law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Program leader must accomplish a perfect program and
draft investment decision for submission to the President of the People’s
Committee for consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 44. Procedural steps of formulation, appraisal and
decision for public investment project </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In terms of national important project:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Based on the investment intention decided by the
National Assembly, Program leader must send the feasibility study report for
the investment project to the governing body for consideration and submission
to the Prime Minister;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Ministry of Planning and Investment shall report the
Prime Minister to establish the State Council for the appraisal of investment
projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The State Council must perform the appraisal of contents
as regulated in Clause 2 and 3 of Article 47 and Clause 2 of Article 48 of this
Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Given the appraisal result, investors must report a
complete investment project to their governing agencies for their approval
before sending it to the State Council for the appraisal; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The State Council of the appraisal must submit all
relevant documents regarding the investment project to the Prime Minister for
consideration and decision on the investment project. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In terms of non-construction projects :</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Given the investment intention decided by competent
authorities, Program leader must make a complete feasibility study report for
submission to competent authorities for their investment decision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Heads of central bodies and central committee of Vietnam
Fatherland Front, socio-political institutions and other agencies or
organizations as well as the President of the People’s Committee at all
administrative levels must establish the Council for the appraisal or assign
investment management agency to perform the appraisal of investment project; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The appraisal council or investment management agency
shall assess contents regulated in Clause 2 Article 47 and Clause 2 Article 48
of this Law; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Competent authorities shall decide on the investment
after investors complete their feasibility study reports with reference to the
appraisal result regulated at Point C of this Clause. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Procedural steps of formulation, appraisal and decision
for construction investment projects must abide by legal regulations on
construction and other relevant laws, exclusive of national important projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Procedural steps and contents of formulation, appraisal
and decision for investment projects to be developed and executed in the form
of public-private partnership must abide by legal regulations, exclusive of
national important projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 45. Procedural steps of formulation, appraisal and
decision for investment program or project financed by ODA funds and overseas
concessional loans </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. After obtaining the decision on investment intentions,
the governing body shall issue the decision on investment intentions and assign
investors to cooperate with donors to submit complete feasibility study reports
for investment programs or projects to competent authorities for their decision
on investment program or project. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In respect of investment program or project under the
Prime Minister’s jurisdiction as prescribed at Point c Clause 1 Article 39 of
this Law: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Procedural steps of formulation, appraisal and decision
for national target program and national important project shall comply with
regulations specified in Article 41 and Clause 1 Article 44 of this Law; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Ministry of Planning and Investment shall appraise
feasibility study report for other investment projects for submission to the
Prime Minister for the consideration and decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Head of the governing body must be responsible to
perform the appraisal and make investment decision for investment program or
project under their decision-making authority. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In terms of investment project or program financed by
ODA fund and overseas concessional loans subject to domestic financial
mechanism in the form of on-lending, the formulation and appraisal of investment
program or project shall comply with this Law; financial plans for investment
program or project, investor’s financial competence as prescribed in the law on
public debt management and other relevant laws must be appraised as well. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The agency who is assigned to lead the appraisal must
call for contributing opinions from relevant agencies, consider procedural
steps and progress of program or project execution as well as seek advice from
donors. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 46. Adjustment to investment program or project</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Competent authorities who have the authority to decide
on investment program as stipulated in Article 39 of this Law must carry out
the adjustment to investment programs in case of: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Objectives and conditions of investment program
execution have been changed in the socio-economic development strategy,
planning and proposal;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment intentions of competent authorities have been
changed or suspended; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Due to unexpected circumstances, investment objectives
and contents and costs and schedule of program execution have been changed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Competent authorities who make the decision on
investment projects according to regulations specified in Article 39 of this
Law must adjust the investment project in case of: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Due to unexpected circumstances, investment objectives
and contents and costs and schedule of program execution have been changed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Due to aftermaths of natural disasters and other
unexpected circumstances that occur after the expiry date of investment project
insurance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Elements that help to bring about higher efficiency in
terms of financial and socio-economic issues appear, which is generated from
the adjustment to investment project and appraised by competent agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Adjustment to investment planning can impact the
investment project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Price index during the project execution is higher than
that used to calculate the rate of price slippage in proportion to total
investment decided by competent authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Competent authorities are only entitled to adjust
investment program and project after examination and assessment according to
regulations set out in this Law. </span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto;">
<span style="color: black;">4.
Procedural steps and contents of formulation and appraisal of adjusted
investment program or project shall adhere to legal regulations. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="chuong_3"><b><span style="color: black;">Article 47. Contents of
feasibility study reports on programs and projects </span></b></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A feasibility study report on the public investment
program must include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The necessary for investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assessment of current conditions of sector and field
conformable to the targets and within the scope of the program; emergency
issues needing handled;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) General and specific objectives, result and important
targets in each stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Scale and scope of the program;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The subprojects constituting the program that must be
run in order to achieve the objectives of the program, order of priority and
time for carrying out such projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The estimated total capital to run the program, capital
allocation according to the objectives, subprojects and time for
implementation; capital sources and plan for capital mobilization; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Proposed schedule and progress of program execution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Methods of running the program; policies on the program;
the probability of integration with other programs;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Request for international cooperation (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) The implementation of the program;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) Evaluation of socio-economic effectiveness of the
program.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A feasibility study report on non-construction projects
must include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The necessary for investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Assessment of conformity with the socio-economic development
planning, sectoral development planning;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Analysis and determination of objectives, mandates and
output result of the project; analysis and selection of suitable scale;
determination of investment stages; selection of investment methods;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Analysis of natural conditions, technical-economic
conditions and selection of investment location; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Analysis and selection of technical methods,
technology, equipment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Plan for management and use of the project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Environmental impact assessment and environmental
protection measures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Plan for compensation, site clearance and relocation; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Proposed progress and timeline of project execution; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Total investment, capital sources and plan for capital
mobilization; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l) The cost of operation, maintenance and repair in the
stage of project execution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m) Project management including determination of investor,
selection of methods of management, relationship and responsibilities of the
entities related to the execution of the project and management of the project
execution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">n) Analysis of investment efficiency including
effectiveness and impacts on society, economy, security and defence; recovery
of capital (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The feasibility study reports on construction projects
must comply with the regulations of the law on construction and other relevant
laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 48. Applications, contents and time for assessment
of programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An application for assessment of programs and projects
includes:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A written request for assessment of programs and projects;
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) A feasibility study report on programs and projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Relevant documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents and time for assessment of programs and
projects must comply with the regulations of the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter III</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">FORMULATION, ASSESSMENT,
APPROVAL AND ASSIGNMENT OF PLANS FOR PUBLIC INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1: GENERAL PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 49. Classification of plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The plans for public investment that are classified
according to time limit include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Medium-term plans for public investment that are
formulated for 05 years and conformable with the 5-year-plans for
socio-economic development ;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Annual plans that are used for implementing the
medium-term plans, balancing annual capital budget for public investment and
conformable with the targets of the annual plans for socio-economic
development. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The plans for public investment that are classified
according to decentralization include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) National plans for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Plans for public investment of Ministries and central
authorities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">b)
Plans for public investment of local authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The plans for public investment that are classified
according capital sources include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment plans funded by central budget, including
investment in sectors and fields of Ministries, central authorities, central
authorities of Vietnamese Fatherland Front, socio-political organizations, and
other organizations and the projects on public investment funded by central
budget for Ministries, regulatory authorities and local authorities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment plans financed by local revenues from the
State budget;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Investment plans financed by revenues which are retained
but not recorded in the State budget balance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Investment plans financed by funds derived from
Government bonds; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Investment plan financed by loan capital from the
State; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Investment plans financed by funds derived from
municipal bonds and other loan capital from the local budget; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Investment plans financed by funds derived from ODA and
overseas concessional loans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 50. Bases for formulation of annual and medium-term
plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Bases for formulation of a medium-term plan for public
investment are:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The implementation of the 5-year-plan for socio-economic
development and the medium-term plan for public investment in the previous
stage and the result of such implementation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The socio-economic development strategy, the
5-year-plans for socio-economic development of Vietnam, sector, field and
province; national debt strategy; priorities in the 5-year-investment plan of
Vietnam, sector, field and province</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The approved sectoral development planning and other
relevant plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Requirements and prediction about the mobilization of
the investment sources for construction of socio-economic infrastructure;
ability to balance the capital from the State budget, capital from Government
bonds, capital generated from revenues which are retained but not recorded in
the State budget balance; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Prediction about the effects of the national and
international issues on the development and mobilization of the investment
capital sources;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Policies to attract the investment capital from the
economic sectors to construct the socio-economic infrastructure.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Bases for formulation of an annual plan for public investment
are:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The implementation of the plan for socio-economic
development of Vietnam, sector, field and province and the result of such
development; result of the implementation of the plan for public investment in
the previous year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Annual plan for socio-economic development; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Medium-term plan for public investment; emergency tasks
that are not specified in the medium-term plan for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Requirements and ability to balance the capital sources
to construct the socio-economic infrastructure in the plan year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 51. Principles to formulate annual and medium-term
plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Such plans must conform to the targets of the
socio-economic development strategy, annual or 5-year-plans for socio-economic
development of Vietnam, sectors, fields, provinces and approved planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
Such plans must conform to the ability to balance the capital budget for public
investment and attract the capital from other economic sectors; secure the
government debt.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The allocation of capital budget for public investment
must comply with the principles, criteria, limit in each stage, which is
approved by the competent authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The capital shall be preferably allocated to the
sectors, fields and provinces according to the targets and orientation to the
development in each stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The transparency, impartiality and equality must be
ensured.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. There must be consistent management of targets and
policies; division in management of investment under the regulations of the law
to give more autonomy to the Ministries, regulatory authorities and local
authorities and enhance the investment effectiveness.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Each annual plan for public investment must conform to
the approved medium-term plan for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 52. Contents of a report on medium plan for public
investment submitted to competent authorities for approval</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The implementation and result of the implementation of
the investment plan in the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Targets for socio-economic development; targets and
orientation toward medium-term investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Ability to mobilize and balance capital, the budget
estimate to achieve the targets and perform the tasks in the socio-economic
development, sectors and fields in the medium term, including the capital used
for preparing investment, running the project, reimbursing the advance and
repaying the loan capital from the local budget.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Principles and criteria of allocation of capital of
medium-term plan for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The order of priority, list of projects and the capital
allocated to each project in the medium term which is conformable to the
ability to balance the capital budget for public investment and the ability to
mobilize the capital from other sources to achieve the targets, perform the
tasks and follow the orientation towards 05-year-plan for socio-economic
development. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Methods of implementation and estimated result.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 53. Contents of a report on annual plan for public
investment submitted to competent authorities for approval</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The implementation of the plan for public investment in
the previous year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Orientation towards public investment in the plan year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Ability to mobilize and balance the capital sources in
the plan year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. List of projects and the specific amount of capital
allocated to each project that is conformable to the list of projects of the
medium-term plan for public investment and the ability to balance the annual
capital sources. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The methods of management, implementation and estimated
result.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 54. Principles to allocate capital of annual and
medium-term plans for public investment to programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The programs and projects that do not belong to public
investment shall not be allocated capital in order to achieve the targets,
orientation towards strategy and plan for socio-economic development and
approved planning.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The capital allocation must comply with the principles,
criteria and limit that are regulated by the competent authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The capital budget for public investment shall be preferably
allocated to finish and accelerate the process of the national programs and
projects, major programs and projects that significantly affect the
socio-economic development of Vietnam and authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The capital shall be allocated according to the order of
priority as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The projects that are finished and used having
insufficient capital; projects that shall be completed on schedule; reciprocal
capital for the projects using ODA and overseas concessional loans; capital
from the Stage engaged in the projects following the method of Public-Private
Partnerships; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The projects that are transferred to be carried out
according to the approved rate of progress;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) New projects satisfying the requirements prescribed in
Clause 5 this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The capital shall be allocated to the new programs and
projects must satisfy these requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The programs and projects are necessary and eligible to
be allocated capital in accordance with the regulations in Article 55 and
Article 56 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The capital has been allocated to repay the outstanding
debts arising from infrastructural construction in accordance with the
regulations in Clause 2 Article 106 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Sufficient amount of capital shall be allocated to
finish the programs and projects on schedule.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall decide the rate of the reserve
capital in the medium-term plans for public investment to deal with the
problems occurring during the implementation of the medium-term plans for
public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 55. Requirements for programs and projects eligible
for allocation of capital in medium-term plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The competent authorities have decided the investment
policies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The capital sources and ability to balance the capital
to run the programs and projects must be specified.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The programs and projects must comply with the
regulations of the law on principles and criteria of allocation of capital
budget for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 56. Requirements for programs and projects eligible
for allocation of capital in annual term plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The programs and projects must be in the list of
medium-term plans for public investment, except for the emergency projects
prescribed in Clause 1 and Clause 3 Article 33 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The programs and projects are approved by the competent
authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The International Agreement on ODA and concessional
loans is concluded regarding the programs and projects using the ODA and
overseas concessional loans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The new projects shall be allocated capital after the
procedures for investment are completed under the regulations of the
Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 57. Capital for investment preparation and
implementation of projects in annual and medium-term plans for public
investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The capital for investment preparation shall be used
for:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) establishing, assessing and deciding the investment
policies on the projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) establishing, assessing and deciding the investment in
the projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The capital for implementation of projects shall be used
for clearing site, producing technical design, producing construction design,
making project estimate or the items of the projects and running the finished
projects having insufficient capital, projects scheduled to be completed,
projects in process and new projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The capital for investment preparation and
implementation of projects shall be balanced under the regulations of the
Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 58. Procedures for formulation and assessment of
medium-term plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Prime Minister shall promulgate the regulations on
the formulation of the medium-term plan for public investment for the next
stage including targets, orientation and assignment of the formulation of the
medium-term plan for public investment according to the targets, orientation
and the 05-year-plan for socio-economic development before the March 31 in the
fourth year of the medium-term plan for public investment in the previous
stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall provide
instructions on targets, requirements, contents, deadline and process of the
medium-term plan in the next stage for the Ministries, regulatory authorities
and local authorities prior to May 15 in the fourth year in the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. According to the regulations promulgated by the Prime
Minister and instructions provided by the Ministry of Planning and Investment,
the Ministries, central authorities, central authorities of Vietnamese
Fatherland Front, socio-political organizations and other organizations shall: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) designate the regulatory authorities in charge of
investment to provide instructions on the formulation of the medium-term plan
for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) designate the affiliated units to use capital budget for
public investment to formulate the medium-term plan for public investment in
the next stage within their competence and send a report to the superior
authorities for consideration before September 15 in the fourth year of the
medium-term plan for public investment in the previous stage and send the plan
to the regulatory authorities in charge of investment before October 15 in the
fourth year of the medium-term plan for public investment in the previous
stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) designate the regulatory authorities in charge of
investment to assess the medium-term plan for public investment in the next
stage before November 15 in the fourth year of the medium-term plan for public
investment in the previous stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) designate the regulatory authorities in charge of
investment to formulate the medium-term plan for public investment, send it to
the competent authorities for consideration and send it to the Ministry of
Planning and Investment and the Ministry of Finance before December 31 in the
fourth year of the medium-term plan for public investment in the previous
stage. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. According to the regulations promulgated by the Prime
Minister and instructions provided by the Ministry of Planning and Investment
and the People’s Committees of provinces: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) instruct the local authorities and units to formulate
the medium-term plan for public investment in the next stage before June 15 in
the fourth year of the medium-term plan for public investment in the previous
stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) designate the units using the capital budget for public
investment to formulate and assess the medium-term plan for public investment
in the previous stage within their competence, send a report to the superior
authorities for consideration before September 15 in the fourth year of the
medium-term plan for public investment in the previous stage and send the plan
to the provincial Departments of Planning and Investment before October 15 in
the fourth year of the medium-term plan for public investment in the previous
stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) conduct assessment or designate the provincial
Departments of Planning and Investment to conduct assessment of the medium-term
plans for public investment of provincial departments, divisions and units
before November 15 in the fourth year of the medium-term plans for public
investment in the previous stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) designate the provincial Departments of Planning and
Investment to formulate the provincial medium-term plans for public investment
and send them to the People’s Committees of provinces before November 30 in the
fourth year of the medium-term plan for public investment in the previous stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) request the People’s Councils of provinces to give
opinions about the medium-term plans for public investment in the next stage
including the specific list of projects using capital budget for public
investment and allocated rate of each project;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) complete the medium-term plan for public investment and
send it to the Ministry of Planning and Investment and the Ministry of Finance
before December 31 in the fourth year of the medium-term plan for public
investment in the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">5.
The People’s Committees of districts shall conduct assessment or designate the
regulatory authorities in charge of investment to assess their medium-term
plans for public investment , request the People’s Councils of districts to
give opinions and send them to the People’s Committees of provinces in
accordance to the regulations in Clause 4 this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Ministry of Finance shall take charge and cooperate
with the Ministry of Planning and Investment in making the Stage budget
estimate in the next stage; determining the ability to mobilize the capital
from Government bonds before January 31 in the fifth year of the medium-term
plan for public investment in the previous stage. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. From February 01 to April 30 in the fifth year of the
medium-term plans for public investment in the previous stage, the Ministry of
Planning and Investment shall take charge of assessing such plans and the plan
for capital allocation including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a)
Medium-term plans for public investment financed by funds derived from the
State budget, Government bonds, loan capital from the State, ODA and overseas
concessional loans, revenues which are retained but not recorded in the State
budget balance of the Ministries, central authorities, central authorities of
Vietnamese Fatherland Front, socio-political organizations and other
organizations; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Medium-term plans for investment financed by funds
derived from central budget, Government bonds, ODA and overseas concessional
loans of the People’s Committees of provinces. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. After receiving the result of assessment conducted by
the Ministry of Planning and Investment, the People’s Committee of province
shall: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) designate the People’s Committee of district to complete
the its medium-term plan for public investment, request the People’s Council of
district to give opinions and send it to the People’s Committee of province
before May 31 in the fifth year of the medium-term plan for public investment
in the previous stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) designate the provincial Department of Planning and
Investment to complete its medium-term plan for public investment, request the
People’s Committee of province to send it to People’s Council of province
before June 15 in the fifth year of the medium-term plan for public investment
in the previous stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) complete the medium-term plan for public investment in
the next stage and send it to the Ministry of Planning and Investment and the
Ministry of Finance before June 30 in the fifth year of the medium-term plan
for public investment in the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. After receiving the assessment result of the Ministry of
Planning and Investment, every Ministry, central authority, authority of
Vietnamese Fatherland Front, socio-political organization and other
organization shall complete the medium-term plan for public investment in the
next stage and send it to the Ministry of Planning and Investment and the
Ministry of Finance before June 30 in the fifth year of the medium-term plan
for public investment in the previous stage. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. The Ministry of Planning and Investment shall report
the medium-term plans for public investment before July 31 in the fifth year of
the medium-term plan for public investment in the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 59. Procedures for formulation and assessment of
annual plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Prime Minister shall provide regulations on the
formulation of the plan for socio-economic development and state budget
estimates in the next year including targets, orientation and assignment to
formulate the plan for public investment in the next year before May 15 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall provide
instructions on the plan for socio-economic development, targets, requirements,
contents, deadline and process of formulation of plan for public investment in
the next year before June 15 each year. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Every Ministry, regulatory authority and local authority
shall instruct their inferior units to formulate the plan for public investment
in the next year before June 30 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Every regulatory authority in charge of investment, the
provincial Departments of Planning and Investment shall formulate, assess and
summarize the plans for public investment for the next year within their
competence and send a report to the People’s Committees at the same level
before July 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The People’s Committee shall request the People’s
Council at the same level to approve the draft of the plan for public
investment for the next year including the list of projects and allocated rate
for each project according to each capital source and send the approved draft
of the plan to the inferior authority before July 25 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Every Ministry, regulatory authority and local authority
shall complete the plan for public investment for the next year and send it to
the Ministry of Planning and Investment and the Ministry of Finance before July
31 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The Ministry of Finance shall take charge and cooperate
with the Ministry of Planning and Investment in estimating the receipts and
expenditures using the State budget and investment from the State budget, and
issuing Government bonds for the plan in the next year before August 15 each
year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The Ministry of Planning and Investment shall take
charge of assessing the plan for public investment for the next year and plan
to allocate capital including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Capital from the State budget, capital from Government
bonds, loan capital from the State, ODA and overseas concessional loans of the
Ministries, regulatory authorities and local authorities; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Capital generated from revenues which are retained but
not recorded in the state budget balance of the Ministries, central
authorities, central authorities of Vietnamese Fatherland Front,
socio-political organizations and other organizations. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. After receiving the assessment result of the Ministry of
Planning and Investment, every Ministry, regulatory authority and local
authority shall complete the plan for public investment for the next year and
send it to the Ministry of Planning and Investment and the Ministry of Finance
before September 10 each year. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. The Ministry of Planning and Investment shall summarize
the national plan for public investment for the next year and report that to
the Government before September 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. The procedures for formulation and assessment of annual
plans for public investment shall be administered by the authorities of
districts under the regulations of the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2: FORMULATION, ASSESSMENT, APPROVAL AND ASSIGNMENT
OF INVESTMENT PLANS FINANCED BY FUNDS DERIVED FROM STATE BUDGET, GOVERNMENT
BONDS, MUNICIPAL BONDS, REVENUES WHICH ARE RETAINED BUT NOT RECORDED IN STATE
BUDGET BALANCE AND LOAN CAPITAL FROM LOCAL BUDGET</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 60. Principles to make list of projects and plan
for budget allocated to each project in annual and medium-term plan funded by
State budget</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with the regulations in Articles 54, 55, 56 and
57 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conform to the ability to balance the capital from the
State budget in the annual and medium-term plan for public investment and the
estimated ability to mobilize other capital sources regarding the projects
using different capital sources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Belong to the approved programs and tasks using
development investment expenditures funded by the State budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Capital and ability to balance capital shall be assessed
by competent authorities regarding the projects funded by the State budget that
are not their jurisdiction. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Conform to the principles, criteria and allocation rate
of development investment capital from the State budget in each period under
the regulations of the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Do not exceed the total capital of the approved programs
and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 61. Principles to make list of projects and plan
for budget allocated to each project in annual and medium-term investment plan
using local revenues from the State budget</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with the regulations in Articles 54, 55, 56, 57
and Clause 5, Clause 6 in Article 60 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
Conform to the revenues and expenditures from the local budget, annual and
medium-term plan for public investment, the mobilization of other capital
sources in case of projects using different capital sources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Belong to the approved programs and tasks using
development investment expenditures funded by the local revenues from the State
budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Capital and ability to balance capital shall be assessed
by competent authorities regarding the projects funded by local budget that are
not their jurisdiction. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 62. Principles to make list of projects and plan
for budget allocated to each project in annual and medium-term investment plan
using capital generated from revenues which are retained but not recorded in
the State budget balance. </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The compilation of the list of projects and plan for
budget allocated to each project in annual and medium-term investment plan
using capital generated from revenues which are retained but not recorded in
the State budget balance must comply with the regulations in Article 60 of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The allocation and use of capital generated from
revenues which are retained but not recorded in the State budget balance must
conform to the targets prescribed in the Resolution of the National Assembly
and regulations of the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 63. Principles to make list of projects and plan
for budget allocated to each project in annual and medium-term investment plan
financed by funds derived from municipal bonds and other loan capital from the
local budget </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with the regulations in Article 51 and Article 54
of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conform to the mobilization of loan capital and other
capital resources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Ensure the balance of local budget to repay the capital
from municipal bonds and other loan capital from the local budget according to
the date of repayment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Do not use the target transfers from the central budget
and capital from Government bonds to repay the capital from municipal bonds and
other loans from the local budget.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Do not use the local revenues from the State budget to
pay the interest and fees for the capital from municipal bonds and other loan
capital from the local budget, except for the interest and fees included in the
approved total investment in each project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The projects financed by funds derived from municipal
bonds and other loan capital from the local budget must be included in the list
of projects in the approved medium investment plan funded by the State budget.
The capital allocated to the projects must not exceed the capital for the
approved medium investment plan funded by the State budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The projects using other loan capital from the local
budget must be included in the in the list of projects in the approved medium
investment plan funded by the State budget. The capital allocated to the
projects must not exceed the capital for the approved medium investment plan
funded by the State budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 64. Principles to make list of projects and plan
for budget allocated to each project in annual and medium-term plan financed by
funds derived from Government bonds </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Comply with the regulations in Articles 54, 55, 56 and
57 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conform to the mobilization of capital from Government
bonds in the annual and medium-term plan for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Use the capital from Government bonds. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The capital sources and ability to balance the capital
has been assessed by the competent authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">5.
Conform to the principles, criteria and allocation rate of capital from
Government bonds in each period under the regulations of the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Do not exceed the total capital of the approved programs
and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 65. Submitting, approving and assigning medium-term
investment plan financed by funds derived from State budget and Government
bonds </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall submit the medium-term plan for
public investment financed by funds derived from the State budget and
Government bonds for the next stage before October 20 in the fifth year of the
medium-term plan for public investment for the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Before November 10 in the fifth year of the medium-term
plan for public investment for the previous stage, the National Assembly shall
decide the medium-term plan for public investment for the next stage,
including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Targets and orientation towards the medium-term
investment financed by funds derived from the State budget and Government
bonds; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Total investment funded by the State budget; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Total capital from Government bonds; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) List of national target programs and projects of
national importance; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Solutions and policies to implement the medium-term
plan for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Prime Minister shall assign the medium-term plan for
public investment financed by funds derived from the State budget and
Government bonds to the Ministries, regulatory authorities and local
authorities before December 10 in the fifth year of the medium-term plan for
public investment for the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Ministry of Planning and Investment shall assign the
medium-term plan for public investment financed by funds derived from central
budget and Government bonds to the Ministries, regulatory authorities and local
authorities before December 31 in the fifth year of the medium-plan for public
investment for the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 66. Submitting, approving and assigning annual
investment plan financed by funds derived from State budget and Government
bonds </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall submit the investment plan funded
by the State budget for the next year before October 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The National Assembly shall decide the investment plan
funded by the State budget for the next year before November 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall decide the total investment in the
plan for public investment financed by funds derived from Government bonds for
the next year according to the total capital from Government bonds that is
decided by the National Assembly in the medium-term plan for public investment
before November 20 each year. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Prime Minister shall assign the plan for public
investment funded by the State budget for the next year according to the total
capital decided by the provided for the National Assembly to the Ministries,
regulatory authorities and local authorities before November 30 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Prime Minister shall assign the list and total
capital of the plan for public investment funded by the central budget and
Government bonds for the next year to the Ministries, regulatory authorities
and local authorities before December 15 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Ministry of Planning and Investment shall assign the
list and investment for the next year funded by the central budget and
Government bonds of each project to the Ministries, Regulatory authorities and
local authorities before December 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The Ministries, regulatory authorities and local
authorities shall assign the investment plan financed by funds derived from
central budget and Government bonds for the next year to the units before
December 31 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 67. Submitting, approving and assigning medium-term
plan for public investment financed by funds derived from local revenues from
the State budget, municipal bonds, revenues which are retained but not recorded
in the state budget balance and other loan capital from the local budget </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The People’s Committee shall submit the medium-term plan
for public investment to the People’s Council at the same level before November
10 in the fifth year of the medium-term plan for public investment for the
previous term. Such submitted plan must include the list of programs and
projects and the capital allocated to each project according to each capital
source provided for the medium-term plan for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The People’s Councils of provinces shall decide the
medium-term plan for public investment including total capital for the
medium-term plan for public investment and the amount of capital allocated to
each project according to each capital source before December 20 in the fifth
year of the medium-term plan for public investment for in the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The People’s Councils of districts shall decide the
medium-term plan for public investment including total capital for the
medium-term plan for public investment, the list and the amount of local
revenues from the State budget and revenues which are retained but not recorded
in the state budget balance allocated to each project before December 25 in the
fifth year of the medium-term plan for public investment in the previous term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The People's Committees shall assign the medium-term
plan for public investment to the units before December 31 in the fifth year of
the medium-term plan for public investment in the previous stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 68. Submitting, approving and assigning annual plan
for public investment financed by funds derived from local revenues from the
State budget, municipal bonds, revenues which are retained but not recorded in
state budget balance and other loan capital from local budget </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The People’s Committee shall submit the investment plan
for the next year including the list and the amount of capital allocated to
each project according to each capital source to the People’s Council at the
same level before November 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The People’s Councils of provinces shall decide the
investment plan for the next year including the list and amount of capital
allocated to each project according to each project before December 10 each
year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The People’s Councils of districts shall decide the
investment plan for the next year including the list and the amount of local
revenues from the State budget and capital generated from revenues which are
retained but not recorded in the state budget balance allocated to each project
before December 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The People’s Committees shall assign the investment plan
to the units before December 31 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3: FORMULATION, ASSESSMENT, APPROVAL AND ASSIGNMENT
OF INVESTMENT PLANS USING LOAN CAPITAL FROM THE STATE, ODA AND OVERSEAS
CONCESSIONAL LOANS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 69. Formulation, assessment, approval and
assignment of investment plans using loan capital from the State</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Requirements for formulation of an investment plan using
loan capital from the State are: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The project in the sector or field allowed to use the loan
capital from the State must ensure the recovery of capital, effectiveness and
solvency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The investor must use the loan capital for the right
purposes; repay sufficient loan and interest on time according to the credit
agreement; fulfill the commitments in the contract and comply with the
regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Government shall specify the sectors, fields and
provide the capital rate for the projects using the loan capital from the
State; specify the assessment of the financial plan, plan to repay the loan
capital of each project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The establishment and assessment of the annual and
medium-term plans for investment using the loan capital from the State must
comply with the regulations in Articles 50, 51, 52, 53, 55, 56, 58 and 59 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A medium-term plan for investment using loan capital
from the State shall be assigned as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black; display: none; mso-hide: all;"> </span><span style="color: black;">a) The Prime Minister shall assign the medium-term plan for
investment using loan capital from the State of the next stage before December
10 in the fifth year of the medium-term plan for investment of the previous
stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Ministry of Planning and Investment shall assign the
medium-term plan for investment using loan capital from the State of the next
stage according to the sector, field and program before December 31 in the
fifth year of the medium-term plan for investment of the previous stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. An annual plan for investment using loan capital from
the State shall be assigned as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Prime Minister shall assign the investment plan for
the next year before December 15 each year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Ministry of Planning and Investment shall assign the
investment plan for the next year according to sectors, fields and program
before December 20 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 70. Principles to make annual and medium-term plans
for public investment using ODA and overseas concessional loans</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Each annual and medium-term plan for public investment
using ODA and overseas concessional loans must be made based on the plan to run
the annual programs and projects that are approved by competent authorities and
the rate of progress agreed with the foreign donors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Each annual and medium-term plan using ODA and overseas
concessional loans must satisfy these following requirements:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The contents must be specified according to each
component; each primary activity of programs and projects; each sponsored
capital and counterpart fund resource and other capital resource; fundamental
description and bases for determining each item; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The regulatory authority shall made and submit the plan
for ODA, overseas concessional loans and counterpart fund according to the
expenditures of programs and projects (if the programs and projects are funded
by the investment funds and State budget;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) If the programs and projects are governed by several
units, each unit shall make a plan for the proportion of the project for which
it is responsible. The managing authority shall summarize the master plan for
the programs and projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The counterpart fund in the annual and medium-term plan
for public investment shall be balanced in compliance with the agreement signed
with the foreign donors and the actual annual disbursement of the programs and
projects. <span style="background: white; mso-pattern: solid white; mso-shading: windowtext;">Fund derives from ODA and overseas concessional loans shall be
used as reciprocal capital of that is approved by the Prime Minister and
foreign donors.</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 71. Formulating, assessing and approving investment
plans funded ODA and overseas concessional loans</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The investment plans funded ODA and overseas
concessional loans shall be formulated, assessed and approved in accordance
with the regulations in Articles 50, 51, 52, 53, 55, 56, 58, 59 and 70 of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The overall plan and annual detailed plan for programs
and projects shall be made as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The overall investment plan shall be made for the whole
duration of the implementation of programs and projects and include all of the
components, items, resources and rate of progress;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The program leaders and investors shall cooperate with
the donors in making, updating or inspecting the overall investment plan and
submitting it to the governing body for consideration and approval according to
the documents on the approved programs and projects an the International
Agreement on ODA and overseas concessional loans within 45 days from the conclusion
of the International Agreement on ODA and overseas concessional loans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) With regard to the programs and projects composed of
several components, the investment plan for programs and projects shall include
the overall plan and detailed plan for each component. The Head of the
governing body in charge of programs and projects shall approve the general
plan for programs and projects; the Head of governing body in charge of plans
for components shall approve such plans; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The governing body shall send the Decision on approval
enclosed with the investment plan for programs and projects to the Ministry of
Planning and Investment, relevant authorities and donors to facilitate the
supervision, assessment and implementation of programs and projects within 10
days from the approval for the investment plan for programs and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Each plan funded ODA and overseas concessional loans
shall be submitted, approved and assigned as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The plan funded by ODA and overseas concessional loans
included in the State budget shall be submitted, approve and assigned in
accordance with the regulations in Article 65 and 66 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The plan funded by ODA and overseas concessional loans
that are applied the domestic financial mechanism shall be submitted, approved
and assigned following the method of on-lend in accordance with the regulations
in Article 69 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">IMPLEMENTATION,
SUPERVISION, INSPECTION AND ASSESSMENT OF PLANS FOR PUBLIC INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1: IMPLEMENTATION OF PLANS FOR PUBLIC INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 72. Operation of plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Pursuant to the Resolution of the National Assembly on
the annual and medium-term plans for public investment, the Government shall
provide instructions on the implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Pursuant to the Resolution of the National Assembly,
Decision to assign the plans of the competent authorities, Resolution of the
People’s Councils on the annual and medium-term plans for public investment,
the Ministries, regulatory authorities, local authorities, the People’s
Committees of districts and the units using the capital budget for public
investment shall give instructions on the operation of the plans for public
investment using the capital under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Prime Minister shall administer and integrate the
capital sources to implement the programs financed by funds derived from the
State budget, the Government bonds of the Ministries, regulatory authorities,
local authorities and units using the capital budget for public investment provided
that the targets of the programs and projects shall not be changed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Presidents of the People’s Committees of provinces
shall administer and integrate the capital sources to run the programs and
projects financed by the funds derived from local revenues from the State
budget, municipal bonds, capital generated from provincial revenues which are
retained but not recorded in the state budget balance and other loan capital
from the local budget provided that the targets for the programs and projects
shall not be changed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 73. Compliance with plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Ministries, regulatory authorities, local
authorities and the People’s Committees of districts shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Announce or assign the plans for public investment to
the units using the capital budget for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Report the assignment to the plans for public investment
to the competent authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The units using the capital budget for public investment
shall report the implementation of the plans to the competent authorities under
the regulations of the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Ministry of Planning and Investment and professional
agency in charge of public investment management shall conduct inspection to
ensure the assignment and compliance with the plans for public investment
according to the Decision of the competent authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 74. Implementation of plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Ministries, regulatory authorities, local
authorities, the People’s Committees of districts and units using the capital budget
for public investment shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Implement the plans for public investment according to
the targets approved by the competent authorities; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Carry out the projects on schedule according to the
capital plans approved by the competent authorities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Make the plans for auction and appointment of
contractors regarding the contracts of the projects that are allocated capital
according to the plans for public investment that are approved by the competent
authorities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Inspect and make payment according to the contracts that
are finished and transferred;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Balance the capital sources to pay off the outstanding
debts derived from infrastructural development in accordance with the
regulations in Clause 2 Article 106 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Ensure the scope and scale of each project according to
the targets, fields and programs that are approved and according to the capital
plans that are implemented; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Supervise, inspect and assess the implementation of the
plans for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Planning and Investment shall instruct,
supervise and inspect the implementation of the annual and medium-term plans
for public investment of the Ministries, central authorities and the People’s
Committees of provinces. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Ministry of Finance shall provide the capital
according to the plans for public investment that are approved by the competent
authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall provide instructions on the
implementation of the plans for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 75. Adjustment to plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The National Assembly shall make overall adjustment to
the annual and medium-term plans for investment financed by funds derived from
the State budget and Government bonds when: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) There is adjustment to the targets for the strategy and
national plan for socio-economic development; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) There are dramatic changes in the balance of the State
budget or the mobilization of capital sources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
The National Assembly Standing committee shall make adjustment to the annual
and medium-term plans for investment financed by funds derived from the State
budget and Government bonds among the Ministries, regulatory authorities and
local authorities if the total capital of the annual and medium-term plans for
investment that are approved by the National Assembly is not be changed. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. According to the conditions in each period, the Prime
Minister shall adjust:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">a)
the medium-term plans for investment financed by funds derived from the central
budget and the Government bonds of the appointed Ministries, regulatory authorities
and local authorities in accordance with the regulations in Clause 3 Article 65
of this Law in the total capital of each Ministry, regulatory authority and
local authority that is approved by the National Assembly; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) the annual plans for investment financed by funds
derived from the central budget and Government bonds among the sectors, fields
and programs of the entities prescribed in Clause 4 and Clause 5 Article 66 of
this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">c)
Annual and medium-term plans for investment using loan capital from the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">d)
Annual and medium-term plans for investment in programs and projects using ODA
and overseas concessional loans used in such governing bodies. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Ministry of Planning and Investment shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Take charge of assessing the plan to adjust the annual
and medium-term plans for investment financed by funds derived from central
budget, Government bonds and bonds among the sectors, fields and programs of
the Ministries, regulatory authorities and local authorities and send reports
to the Prime Minister for consideration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Take charge of assessing the plan to adjust the
medium-term plans for investment financed by funds derived from central budget,
Government bonds used for the sectors, fields and programs of the Ministries,
regulatory authorities and local authorities and send reports to the Prime
Minister for consideration;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Adjust the annual plans for investment financed by funds
derived from central budget and Government bonds in the sectors, fields and
programs of the Ministries, regulatory authorities and local authorities
provided that such capital must not exceed the total capital of the medium-term
investment plan of each project that is approved by the competent authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of Planning and Investment shall report the adjustment
to the previous investment plan prescribed in this point to the Prime Minister
before March 31 each year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The People’s Councils of provinces shall adjust the
annual and medium-term plans for investment financed by funds derived from
local revenues from the State budget, the municipal bonds, revenues which are
retained but not recorded in the state budget balance and other loan capital
from the local budget when:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) There is adjustment to the targets local plan for
socio-economic development; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) There are dramatic changes in the balance of local
budget revenues or the mobilization of capital sources;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) There are changes in the use or and the amount of
capital of the annual plans among the local authorities and units.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">6.
The People’s Committees shall adjust the annual and medium-term plans for
investment financed by funds derived from the local revenues from the State
budget, municipal bonds, revenues which are retained but not recorded in the
state budget balance and other loan capital from the local budget used for
investing among the sectors, fields and programs and in the sectors, fields and
programs of the units using such capital and send report to the People’s
Council at the same level in the next meetings.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 76. Time for disbursement of capital of annual and
medium-term plans for public investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. With regard to the projects financed by funds derived
from the State budget, Government bonds, municipal bonds and the revenues which
are retained but not recorded in the state budget balance: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The capital of a medium-term plan for public investment
must be disbursed before December 31 in the initial year of the plan for public
investment in the later stage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The capital of a plan for public investment shall be
disbursed until the following year. The time for disbursement can be extended
in special cases or cases approved by competent authorities. Such extension
must not exceed the medium-term plan for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. With regard to the programs and projects using ODA and
overseas concessional loans:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The capital of an annual or medium-term plan for public
investment in compliance with the International Agreement on ODA and
concessional loans signed with the foreign donors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The amount of the foreign capital of an annual plan for
public investment shall be disbursed in proportion to the progress of the
capital provision by the foreign donors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. With regard to any project using the loan capital from
the State, other loan capital from the local budget, such capital shall be disbursed
in proportion to the date of repayment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2: SUPERVISION, INSPECTION, ASSESSMENT OF PLANS,
PROGRAMS AND PROJECTS ON PUBLIC INVESTMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 77. Supervising and inspecting plans for public
investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The professional agency in charge of public investment
management shall supervise and inspect the plans for public investment of the
units under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The regulatory authorities in charge of public
investment shall supervise and inspect:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The compliance with the regulation of the law on public
investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The establishment, assessment, approval and assignment
of the plans for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The establishment, assessment, approval and
implementation of the programs and projects mentioned in the plans for public
investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The implementation of the plans for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The outstanding debts arising from infrastructural
construction and loss on public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 78. Assessment of plans for public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Article 78. Assessment of plans for public investment</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2.
The annual plan for public investment shall be assessed quarterly and annually.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contents of the plans for public investment that are
assessed are:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The performance of the plans that are approved by the
competent authorities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Effects of the plans for public investment on attracting
the investors from other capital sources and the consequence of socio-economic
development; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The feasibility of the plans for public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The management of public investment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The remaining issues; the reasons and solutions to such
remaining issues. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 79. Supervising and inspecting programs and
projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The governing bodies, program leaders, investors and the
competent persons to decide the investment in the programs and projects and the
competent authorities in charge of public investment shall supervise and
inspect the investment in the programs and projects according to the contents
and targets that are approved to ensure the targets and investment
effectiveness.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The programs and projects shall be inspected as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The program leaders and investors shall inspect the
programs and projects that they are assigned;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The governing bodies, competent persons to decide the
investment shall conduct at least one inspection of programs and projects to be
completed after 12 months; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The governing bodies, competent persons to decide the
investment shall conduct inspection when there is adjustment to the programs
and projects leading to the change of the location, targets, scope, the
increase in the total investment and other necessary cases;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The competent authorities in charge of public investment
shall conduct scheduled or surprise inspection of the programs and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 80. Assessment of programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Assessment of programs and projects includes initial,
midterm, final or stage assessment, impact assessment and surprise assessment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. It is required to conduct midterm or stage assessment,
final assessment and impact assessment of the plans for public assessment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. It is required to conduct initial, midterm, final
assessment and impact assessment of the projects of national importance and
group-A-projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. It is required to conduct final assessment and impact
assessment of the projects of national importance and group-A-projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In addition to the regulations in Clauses 2, 3 and 4
this Article, the governing bodies and competent persons to decide the
investment and the competent authorities in charge of public investment shall
conduct other forms assessment prescribed in Clause 1 this Article if
necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 81. Assessed contents of programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. It is required to conduct initial assessment of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The preparation, organization and mobilization of the
resources to implement the programs and projects provided in order to ensure
the approved targets and progress.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Problems occurring after the programs and projects are
approved;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Solutions to the problems that are conformable with the
actual conditions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. It is required to conduct midterm and stage assessment
of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The conformity of the result of the implementation of
the programs and projects to the investment targets; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The performance of the workload at the time of
assessment in proportion to the approve plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The necessary solutions including the adjustment to the
programs and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. It is required to conduct final assessment of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The process of the implementation of the programs and
projects including: the result of the implementation of the targets of the
programs and projects; the mobilized resources; the advantages that the
beneficiaries receive from the programs and projects, the impacts and the
stability of the programs and projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The experience from the implementation of the programs
and projects and the necessary recommendations; responsibilities of the
advisory organizations, governing bodies, program leaders, investors, competent
persons to decide the investment policies, investment and the relevant
entities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. It is required to conduct impact assessment of: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The economic-technological operation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The socio-economic impacts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Impacts on environment and ecosystem;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The stability of the projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) The experience from the investment policies, Decision
on investment, implementation and operation of the programs and projects;
responsibilities of the advisory organizations, governing bodies, program
leaders, Investors, competent persons to decide investment policies, investment
and relevant entities. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. It is required to conduct surprise assessment of:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The conformity of the result of the implementation of
the programs and projects to the investment targets at the time of assessment; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The performance of the workload at the time of
assessment in proportion to the approve plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Unexpected problems (if any), reason for such problems
and responsibilities of the relevant entities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The effects and the seriousness of the effects of the
unexpected problems on the implementation of the programs and projects, the
capability to achieve the targets of the programs and projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) Necessary solutions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 82. Public investment supervision </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The programs and projects shall be supervised by the
community. The Vietnamese Fatherland Front shall take charge of the investment
project by the community.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The governing body shall collect the opinions of the
residential community at the places where the projects are carried out about
the Decision on investment in the projects of national importance,
group-A-projects, projects requiring the major relocation, projects that are
likely to exert dramatic effects on the environment, projects directly
affecting the socio-economic conditions of the residential community at the
places where the projects are carried out and the opinions about the investment
policies, construction, location, sewage treatment, environment protection,
compensation, site clearance and plans for relocation under the regulations of
the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The community shall supervise:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) the compliance with the regulations of the law on
investment, construction land, waste treatment and environment protection;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) compensation, site clearance and plan for relocation
provided that the benefits of locals are secured;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) programs and projects funded by an amount of the locals'
contribution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) the implementation and rate of progress of programs and
projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) the compliance with the regulations in Article 14 of
this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) negative effects on the community’s benefits; negative
effects on community's living environment during the investment and
implementation of projects; activities leading to loss of fund and property of
projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 83. Procedures for public supervision</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Vietnamese Fatherland Front shall take charge and
cooperate with the socio-political organizations and relevant authorities in:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) formulating the plan for the public supervision on the
annual local programs and projects according to the regulations in the Clause 3
Article 82 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) establishing the public supervision team for each
program and project; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) notifying the program leaders, investors and the
managing Board of the programs and projects of the supervision plan and the
members of the local investment supervision team within 45 days prior to the
implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The program leaders, investors and managing Board of the
programs and projects shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Provide sufficient and accurate documents related to the
execution of the programs and projects prescribed in Clause 2 Article 82 of
this law for the public investment supervision team;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Facilitate the public investment supervision team under
the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Enhance the measures to carry out the projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 84. Supervising, inspecting and evaluating plans,
programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The program leaders and investors shall conduct initial,
mid-term and final supervision, inspection and assessment of the programs and
projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The governing body, investment decision-makers and the
regulatory authorities in charge of public investment shall conduct
supervision, impact assessment and surprise assessment of the programs and
projects under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The assessing body shall conduct assessment or employ
eligible experts or advisory organizations to conduct assessment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall give instructions on the
supervision, inspection and assessment of the plans, programs and projects and
public investment supervision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 85. Inspection of public investment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The inspection of the management and use of the capital
budget for public investment must comply with the regulations of this Law and
other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The inspection of the public investment must be
associated with the functions and duties of the entities and must follow the
procedures for inspection under the regulations of the law on inspection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The result of the inspection of public investment
activities must be published under the regulations of the law. In case of any
violation against the law on public investment, the inspecting authority shall
impose penalties within their competence or transfer the dossiers on the
violation to the competent authorities for consideration.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter V</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">OBLIGATIONS, ENTITLEMENTS
AND RESPONSIBILITIES OF AUTHORITIES, ORGANIZATIONS AND INDIVIDUALS INVOLVED IN
PUBLIC INVESTMENT ACTIVITIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 86. Obligations and entitlements of National
Assembly </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Promulgate laws and Resolutions on public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Decide the investment policies on the national target
programs and projects using the public investment capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Decide and adjust the annual and medium-term plans for
public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Adjust the criteria used for classifying the projects of
national importance. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Supervise the implementation of the plans for public
investment, national target programs and projects of national importance;
supervise the compliance with the law on public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 87. Obligations and entitlements of Government </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ensure consistent management of public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Request the National Assembly to promulgate the laws and
resolutions; request the National Assembly Standing Committee to promulgate the
ordinances and resolutions on public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Promulgate the legal documents on management of public
investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Request the National Assembly to decide the investment
policies on the national target programs and projects of national importance. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Decide the investment policies on the target programs in
accordance with the regulations in Clause 2 Article 17 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Formulate the annual and medium-term plans for public
investment and request the National Assembly to decide and adjust them.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Implement the annual and medium-term plans for public
investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Report the implementation of the annual and medium-term
plans for public investment, national target programs and projects of national
importance to the National Assembly. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Inspect the implementation of the annual and medium-term
plans for public investment; inspect the execution of the programs and projects
financed by funds derived from central budget and government bonds; inspect the
targets and investment policies on public investment of the local authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 88. Obligations and entitlements of Ministry of
Planning and Investment </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Be responsible to the Government for the consistent
management of public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Promulgate or request the competent authorities to
promulgate the legal documents related to public investment, principles,
criteria, allocated rate and use of the capital budget for investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Take charge and cooperate with the Ministry of Finance
in determining the total funds from the State budget, government bonds and loan
capital from the State used for the annual and medium-term plans for public
investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Present the national annual and medium-term plans for
public investment to the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Adjust or request the competent authorities to adjust
the annual and medium-term plans for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Be responsible to the Government for the consistent
management of ODA and overseas concessional loans; take charge of management
and use of the ODA and overseas concessional loans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Take charge and cooperate with the relevant authorities
in assessing the capital and ability to balance the capital of the projects
financed by funds derived from the central budget, the government bonds and
other capital under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Be responsible to the Government for the consistent
management of the national target programs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Implement, supervise, inspect and evaluate the plans,
programs and projects and other management obligations of public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 89. Obligations and entitlements of Ministry of
Finance </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Cooperate with the Ministry of Planning and Investment
in formulating the annual and medium-term plans for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Take charge and cooperate with the Ministry of Planning
and Investment in determining the total funds from the State budget, government
bonds and loan capital from the State used for the annual and medium-term plans
for public investment. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Take charge and cooperate with the Ministry of Planning
and Investment in assessing the capital and ability to balance the capital of
the projects financed by funds derived from the central budget, the government
bonds and other capital under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Take charge and cooperate with the Ministry of Planning
and Investment in instructing the local financial authorities to balance the
regular budget to pay the expenditure used for formulating, assessing and
deciding the investment policies, approving the Decisions on investment in the
programs, maintaining and operating the projects in use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Report the disbursement and finalization of the plans,
programs and projects to the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 90. Obligations and entitlements of Ministries and
central authorities </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Manage public investment under the regulations of the
law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Promulgate, direct, inspect and supervise the conformity
with the standards and eco-technical norms.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Decide the investment policies on the programs and
projects in accordance with the regulations in Clause 4 Article 17 of this Law
and decide the investment in the programs and projects in accordance with the
regulations in Clause 2 Article 39 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Formulate the plans for public investment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Supervise, evaluate, inspect and supervise the
implementation of the plans, programs and projects within their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Report the implementation of the plans, programs and
projects and the result of such implementation. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Cooperate with the Ministries, regulatory authorities
and local authorities in implementing the plans, programs and projects
according to the assigned obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 91. Obligations and entitlements of the People’s
Councils </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The People’s Councils shall: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) decide the investment policies and investment programs
financed by funds derived from local revenues from the State budget, municipal
bonds, revenues which are retained but not recorded in the state budget balance
and other loan capital from the local budget; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) consider and comment on the investment policies on the
local group-B- projects and group-C- major projects financed by funds derived
from the central budget and the Government bonds; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) decide the investment policies on the programs and
projects in accordance with the regulations in Clause 5 Article 17 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) consider and comment on the local annual and medium-term
plans for public investment including the catalogues and the allocated rate of
each project financed by funds derived from the central budget and Government
bonds; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) decide the local annual and medium-term plans for
public investment including the list and the capital allocated to each project
financed by funds derived from local revenues from the State budget, loan
capital from the State, municipal bonds, revenues which are retained but not
recorded in the State budget balance and other loan capital from the local
budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Supervise the projects financed by capital budget for
public investment allocated to the local authorities including the funds
derived from the central budget, Government bonds, local revenues from the
state budget, loan capital from the State, municipal bonds, ODA and overseas
concessional loans, revenues which are retained but not recorded in the State
budget balance and other loan capital from the local budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In addition to the obligations and entitlements
prescribed in Clause 1 this Article, the People’s Councils of provinces shall: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) consider and comment on the investment policies on the
local group-A- projects; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) decide the criteria of the local major projects which are
conformable with the targets, development orientation, financial capacity and
the specific characteristics of such provinces.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 92. Obligations and entitlements of the People’s
Committees of provinces</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Manage the public investment within their competence
under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Request the People’s Councils of provinces to consider: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) deciding the investment policies and investment programs
financed by funds derived from the municipal bonds, revenues which are retained
but not recorded in the State budget balance and other loan capital from the
local budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) commenting on the investment policies on the projects
within the competence of the Prime Minister in accordance of the regulations in
Clause 3 Article 17 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) deciding on the investment policies on the group-B-
projects and group-C- major projects under their management in accordance with
the regulations in Point b, Clause 5 Article 17 of this Law; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) commenting on the annual and medium-term plans for
public investment financed by funds derived from the central budget, the
Government bonds, ODA and the overseas concessional loans in accordance with
the lists and allocated rate of each project; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) deciding the local annual and medium-term plans for
public investment financed by funds derived from local revenues from the State
budget, municipal bonds, loan capital from the State, revenues which are
retained but not recorded in the State budget balance and other loan capital
from the local budget. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Decide the investment policies on the projects in
accordance with the regulations in Clause 6 Article 17 of this Law and decide
the investment in the programs and projects in accordance with the regulations
in Clause 3 Article 39 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Implement, supervise and evaluate the plans for public
investment using the capital budget within their competence.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Cooperate with the Ministries and central authorities in
executing, supervising, inspecting and evaluating the programs and projects in
such provinces.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 93. Obligations and entitlements of the People’s
Committees of districts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Formulate the annual and medium-term plans for public
investment under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Assess the programs and projects under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Request the People’s Councils of districts to: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) decide the investment policies and investment programs
financed funds derived from the local budget in accordance with the allocated
rate of the capital and revenues which are retained but not recorded in the
State budget balance of districts. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) give opinions about the investment policies on the
projects under the management of the Prime Minister in accordance of the
regulations in Clause 3 Article 17 of this Law and of the superior People’s
Councils;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) deciding on the investment policies on the group-B-
projects and group-C- major projects under their management in accordance with
the regulations in Point b, Clause 5 Article 17 of this Law; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd) deciding the local annual and medium-term plans for
public investment financed by funds derived from revenues which are retained
but not recorded in the State budget balance of districts. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Decide the investment policies on the projects in
accordance with the regulations in Clause 6 Article 17 of this Law and decide
the investment in the programs and projects in accordance with the regulations
in Clause 4 Article 39 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Implement, supervise, evaluate and inspect the plans,
programs and projects and other management authorities related to the public
investment according to the division of management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">6.
Cooperate with the relevant authorities and organizations in executing,
supervising, inspecting and evaluating the programs and projects in such
districts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 94. Obligations and entitlements of the State audit</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Decide the annual audit plan for the plans, programs and
projects and notify the National Assembly and the Government prior to the
implementation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conduct annual audit, specialized audits and audits of
the plans, programs and projects at the request of the National Assembly,
National Assembly Standing Committee, Government and Prime Minister. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Report the result of the annual audit, specialized audit
and auditors’ requests related to the plans, programs and projects to the
National Assembly and National Assembly Standing Committee.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Announce the audits of the plans, programs and projects
under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 95. Obligations and entitlements of Vietnamese
Fatherland Front </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Take charge of supervision on the investment in the
programs and projects in accordance with the regulations in Clause 1 and Clause
3 Article 82 of this Law and other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Collect the opinions of the community about the
investment policies on the local programs and projects in accordance with the
regulations of Clause 2 Article 82 of this Law and regulations of the law on
democratic practice at communes, wards and towns. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 96. Rights and responsibilities of entities engaged
in proposing investment policies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Propose programs and projects conformable with the
strategy, planning and plan for socio-economic development in each stage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Mobilize the resources to execute the programs and
projects on schedule.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Request the competent authorities to consider and decide
the investment policies when any program is different from other programs and
the regular duties according to the assigned obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Be responsible for the information and figures related
to the proposed programs and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 97. Rights and responsibilities of entities related
to Decisions on investment policies </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Entities decide the investment polices on programs and
projects in accordance with the regulations in Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Any entity prescribed in Clauses 2, 3, 4 and 6 Article
17 of thus Law that decide the inappropriate and ineffective investment or
cannot balance the capital leading to the loss and wastage shall be disciplined
or liable to administrative penalties or criminal prosecution depending on the
nature and severity of the violations; or compensate for the damage (if any)
under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Any entity related to the establishment and assessment
that commits the violations, which leads to the inappropriate and ineffective
investment shall be disciplined or liable to administrative penalties or
criminal prosecution depending on the nature and severity of the violations; or
compensate for the damage (if any) under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 98. Rights and responsibilities of program leaders
and investors related to establishment of programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Take legal responsibility for the documents sent to the
competent authorities for approval.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provide necessary documents for the authorities in
charge of assessing the programs and projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Propose measures to attract the capital to execute the
programs and projects on schedule. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Take responsibility for the establishment of programs
and projects. Be disciplined or liable to administrative penalties or criminal
prosecution depending on the nature and severity of the violations in case of
violations; or compensate for the damage (if any) under the regulations of the
law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 99. Rights and responsibilities of investors in
programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Invest in the programs and projects according to the
investment policies that are approved by the competent authorities, which is
conformable with the ability to balance the capital under the their management
and meets the standards in investment and assessment result. Be disciplined or
liable to administrative penalties or criminal prosecution depending on the
nature and severity of the violations in case of inappropriate investment
leading to ineffective investment, time-consuming or loss; or compensate for
the damage (if any) under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Assess the programs and projects before they are
approved, including assessing the capital and ability to balance the capital.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Balance the capital to pay the cost to establish and
assess the programs and projects under their management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Direct the program leaders and investors to execute the
programs and projects on time and ensure the quality within the scope of the
approved investment plan. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Decide to adjust, suspend or cancel the programs and
projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Supervise, inspect and assess the programs and projects
and the activities of the program leaders and investors during the execution of
the programs and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Take legal responsibility for the violations against the
regulations on competence during the selection of the program leaders and
investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 100. Rights and responsibilities of entities
related to design consultancy on programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Request the program leaders and investors to provide
information and documents related to the design for programs and projects. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Design the programs and projects to the standards, norms
and quality assurance measures; do not exceed the regulated standards and
norms.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Take responsibility for the result of the design of
programs and projects. Be disciplined or liable to administrative penalties or
criminal prosecution depending on the nature and severity of the violations in
case of incorrect design leading to ineffective investment or loss; or
compensate for the damage (if any) under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 101. Rights and responsibilities of entities
related to assessment of plans, programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Conduct the assessment of the plans, programs and
projects under the regulations of the law and be responsible for the assessment
result and their requests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conduct independent, transparent and objective
assessment in accordance with the regulations of this Law and other laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Be disciplined or liable to administrative penalties or
criminal prosecution depending on the nature and severity of the violations in
case of inaccurate assessment; or compensate for the damage (if any) under the
regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 102. Rights and responsibilities of program leaders
and investors to manage and carry out programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Manage and carry out the programs and projects, ensure
the target, process and quality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Report the implementation of the programs and projects
under the regulations of this Law and other relevant laws. </span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">3. Be
disciplined or liable to administrative penalties or criminal prosecution
depending on the nature and severity of the violations in case of any loss; or
compensate for the damage (if any) under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 103. Rights and responsibilities of managing Board
in charge of programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Propose the remedies; manage and carry out the programs
and projects; ensure the target, process and quality as authorized by the
program leaders and investors. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Report the implementation of the programs and projects
to the program leaders and investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Be disciplined or liable to administrative penalties or
criminal prosecution depending on the nature and severity of the violations in
case of any loss; or compensate for the damage (if any) under the regulations
of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 104. Rights and responsibilities of entities
supervising, assessing and inspecting programs and projects </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Heads of the Ministries, regulatory authorities and
local authorities, Presidents of the People’s Committees of districts, program
leaders and investors shall be responsible for the consequences if they do not
supervise, assess or inspect the plans, programs and projects or send reports
under the regulations. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The entities that are assigned to supervise, inspect and
evaluate the plans, programs and projects must be responsible for their
reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The program leaders and investors shall be responsible
for their reports and take the legal responsibility for incorrect information
about the investment within their competence under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Any entity assigned to supervise, inspect and valuate
the plans, programs and projects that hide the violations or other violations
shall be disciplined or liable to administrative penalties or criminal
prosecution depending on the nature and severity of the violations ; or
compensate for the damage (if any) under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 105. Imposition of penalties</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Any entity breaches the regulations in this Law shall be
disciplined or liable to administrative penalties or criminal prosecution
depending on the nature and severity of the violations ; or compensate for the
damage (if any) under the regulations of the law. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">IMPLEMENTATION </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article 106. Transitional
clauses</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The programs and projects that are approved by the
competent authorities before the effective date of this Law but are not
allocated capital shall be handled as follows:</span></div>
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<span style="color: black;">a) The national target programs and projects shall be
carried out according to the Resolution of the National Assembly and the
Decision on investment of the Government;</span></div>
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<span style="color: black;">b) The programs and projects in the investment plan that
are approved by the competent authorities shall be carried out according to
such plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) In case of programs and projects that are approved by
the competent authorities but are not in the investment plan, the investment
policies on the programs and projects must be formulated, assessed and approved
according to the regulations of this Law.</span></div>
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<span style="color: black;">2. The capital budget shall only be allocated to repay
outstanding debts arising from infrastructural construction before the
effective date of this Law.</span></div>
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<b><span style="color: black;">Article 107. Effect</span></b></div>
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<span style="color: black;">This Law shall come into effect from January 01, 2015.</span></div>
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<b><span style="color: black;">Article 108. Specific regulations</span></b></div>
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<span style="color: black;">The Government shall regulate the binding articles and
clauses in this Law.</span></div>
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<i><span style="color: black;">This Law has been adopted in June 18, 2014 by the 8<sup>th</sup>
National Assembly of the Socialist Republic of Vietnam in the 7<sup>th</sup>
meeting. </span></i></div>
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<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 259.35pt;" valign="top" width="346"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">THE PRESIDENT OF NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
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<br />Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-7854658301322086128.post-43025782581166122132014-06-16T00:56:00.000-07:002015-06-05T10:09:18.240-07:00VIETNAM ENTRY, EXIT, TRANSIT, AND RESIDENCE OF FOREIGNERS 2014<!--[if gte mso 9]><xml>
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<b><span style="color: black;">NATIONAL ASSEMBLY<br />
-------</span></b></div>
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<b><span style="color: black;">SOCIALIST REPUBLIC OF VIETNAM <br />
Independence - Freedom - Happiness<br />
---------------</span></b></div>
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<span style="color: black;">No. 47/2014/QH13</span></div>
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<i><span style="color: black;">Hanoi, June 16, 2014</span></i></div>
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<b><span style="color: black;">LAW</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<span style="color: black;">ENTRY,
EXIT, TRANSIT, AND RESIDENCE OF FOREIGNERS IN VIETNAM </span><br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<i><span style="color: black;">Pursuant to the Constitution of
Socialist Republic of Vietnam;</span></i></div>
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<i><span style="color: black;">The National Assembly promulgates
the Law on Entry, exit, transit, and residence of foreigners in Vietnam.</span></i></div>
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<b><span style="color: black;">Chapter I</span></b></div>
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<b><span style="color: black;">GENERAL REGULATIONS </span></b></div>
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<b><span style="color: black;">Article 1. Scope</span></b></div>
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<span style="color: black;">This Law deals with the rules,
conditions, procedures , rights and obligations of foreigners who enter, leave,
and reside in Vietnam; rights and obligations of Vietnamese authorities and
other entities to foreigners’ entry, exit, and residence in Vietnam. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 2. Regulated entities</span></b></div>
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<span style="color: black;">This Law deals is applied to
foreigners who enter, leave, transit through, and reside in Vietnam, Vietnamese
authorities, relevant Vietnamese and foreign entities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 3. Interpretation of
terms</span></b></div>
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<span style="color: black;">In this Law, the terms below are
construed as follows:</span></div>
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<span style="color: black;">1. <i>Foreigners are those who carry
papers proving their foreign nationalities, or those without nationalities who
enter, leave, transit through, or reside in Vietnam.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. <i>Papers proving foreign
nationalities are papers issued by foreign authorities or the UN, including
passports or passport substitutes (hereinafter referred to as passports). </i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. <i>International laissez-passer
means a document issued by a competent authority of a country to a person
without nationality who is residing therein, and is accepted by Vietnamese
authorities.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. <i>Entry means a foreigner’s
entering into Vietnam through a Vietnam’s border checkpoint.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5.<i> Transit means a foreigner’s
passing or staying within the area for transit passengers at a border
checkpoint of Vietnam before going to a third country.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. <i>Exit means a foreigner’s leaving
Vietnam through a Vietnam’s border checkpoint.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. <i>Suspension of exit means a
decision of competent person of Vietnam to suspend a foreigner residing in
Vietnam from leaving Vietnam for a certain period of time.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. <i>Compelled exit means a
decision of competent person of Vietnam to compel a foreigner residing in
Vietnam to leave Vietnam through a Vietnam’s border checkpoint.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">9. <i>Residence means a foreigner’s
permanent or temporary residence in Vietnam.</i></span></div>
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<span style="color: black;">10. <i>Border checkpoint is a place
where foreigners are granted entry, exit, or transit.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">11. <i>Visa means a document issued
by a competent authority of Vietnam to a foreigner to grant entry into Vietnam.
</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">12. <i> Temporary residence
permit means a certification by a Vietnamese authority of the period over which
the foreigner may temporarily reside in Vietnam. </i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">13. <i>Temporary residence card is a
document issued by an immigration authority or a competent authority of the
Ministry of Foreign Affairs to a foreigner who is permitted to reside in
Vietnam for a certain period of time. This card has the same validity as a
visa.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">14. <i>Permanent residence card is a
document issued by an immigration authority to a foreigner who is permitted to
reside indefinitely in Vietnam. This card has the same validity as a visa.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">15. <i>Immigration authority is an
agency affiliated to the Ministry of Public Security specialized in
administration of entry, exit, transit, and residence of foreigners in Vietnam
.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">16. <i>Immigration control units are
units that control the entry, exit, and transit of foreigners in Vietnam at
border checkpoints.</i></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">17. <i>Overseas visa-issuing
authorities of Vietnam include diplomatic missions or other agencies of Vietnam
located overseas and authorized to act as consulates.</i></span></div>
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<b><span style="color: black;">Article 4. Entry, exit, transit,
and residence must:</span></b></div>
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<span style="color: black;">1. Comply with this Law, and other
relevant regulations of law of Vietnam or international agreements to which
Vietnam is a signatory.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Respect the independence,
sovereignty, unity, and territorial integrity; ensure national security, social
order, and equality in international relationship.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Ensure transparency and
convenience for foreigners; ensure tight and consistent administration of
entry, exit, transit, and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Any foreigner who has multiple
passports may use only one passport for his/her entry, exit, transit, and
residence in Vietnam.</span></div>
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<b><span style="color: black;">Article 5. Prohibited acts </span></b></div>
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<span style="color: black;">1. Obstructing foreigners and
relevant entities from exercising their rights or discharging their duties in
accordance with regulations of law on entry, exit, transit, and residence of
foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Establishing procedures or
requiring documents against this Law and relevant regulations of law; harass
foreigners when they are following for entry, exit, transit, or residence in
Vietnam. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Illegal entry, exit, or residence
in Vietnam; using fake documents to enter, leave, transit through, or reside in
Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Providing false information or
documents in order to obtain permission for entry, exit, transit, or residence
in Vietnam.</span></div>
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<span style="color: black;">5. Taking advantage of entry, exit,
transit, or residence in Vietnam to act against Socialist Republic of Vietnam,
infringe upon the lawful rights and interests of other entities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Buying, selling, leasing,
lending, borrowing, falsifying entry/exit/residence permits in order for
foreigners to enter, leave, transit through, or reside in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 6. Revocation,
invalidation of entry/exit/residence permits</span></b><span style="color: black;">
<b>issued by Vietnamese competent authorities </b></span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Any foreigner that violations
regulations of Clauses 3 through 6 Clause 5, Clause 3 Article 21, Point b
Clause 2 Article 44 of this Law shall have his/her entry/exit/residence permit
permit revoked.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter II</span></b></div>
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<b><span style="color: black;">VISA</span></b></div>
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<b><span style="color: black;">Article 7. Uses and formats of
visa</span></b></div>
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<span style="color: black;">1. A visa may be used one or
multiple times and its purpose must not be changed.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Each person shall be issued with
a separate visa, except for children under 14 who will be issued with visas in
the same passports of their parents or guardians.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Visa shall be issued in the
passport or issued separately.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 8. Visa symbols</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. NG1 - Issued to members of
delegations invited by the Secretary General of Vietnam’s Communist Party of,
the President of Vietnam, the President of the National Assembly, the Prime
Minister.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. NG2 - issued to members of
delegations invited by standing members of the Secretariat of the Vietnam’s
Communist Party, Deputy President of Vietnam, Deputy President of the National
Assembly, Deputy Prime Minister, President of Vietnamese Fatherland Front,
Executive Judge of The Supreme Court, Chief Procurator of the Supreme
Procuracy, State Auditor General; members of delegations at the same levels of
Ministers, Secretary Generals of Provincial Communist Authorities, President of
the People’s Committees of provinces.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. NG3 - Issued to members of
diplomatic missions, consular offices, representative offices of international
organizations affiliated to the UN, representative offices of intergovernmental
organizations and their spouses, children under 18 years of age, and housemaids
during their term of office.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. NG4- Issued to people who come to
work with diplomatic missions, consular offices, representative offices of
international organizations affiliated to the UN, representative offices of
intergovernmental organizations, visitors of members of diplomatic missions,
consular offices, representative offices of international organizations
affiliated to the UN, and representative offices of intergovernmental
organizations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. LV1 - Issued to people who come
to work with units affiliated to Vietnam’s Communist Party; the National
Assembly, the government, Central Committee of Vietnamese Fatherland Front, the
People’s Supreme Court, the People’s Supreme Procuracy, State Audit Agency,
Ministries, ministerial agencies, Governmental agencies, the People’s Councils,
the People’s Committees of provinces.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. LV2 - Issued to people who come
to work with socio-political organizations, social organizations, Vietnam
Chamber of Commerce and Industry.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. ĐT - Issued to foreign investors
in Vietnam and foreign lawyers practicing in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. DN - Issued to people who come to
work with companies in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">9. NN1 - Issued to Managers of
representative offices or projects of international organizations and foreign
non-governmental organizations in Vietnam. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">10. NN2 - Issued to heads of
representative offices, branches of foreign traders, representative offices of
other foreign economic, cultural, professional organizations in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">11. NN3 - Issued to people who come
to work with foreign non-governmental organizations, representative offices,
branches of foreign traders, representative offices of other foreign economic,
cultural, professional organizations in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">12. DH - Issued to people who come
to study or serve internship.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">13. HN - Issued to people who come
to attend conventions or conferences.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">14. PV1 - Issued to journalists who
have permanent residences in Vietnam. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">15. PV2 - Issued to journalists who
come to work for a short period of time in Vietnam. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">16. LĐ - Issued to people who come
to work.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">17. DL - Issued to tourists.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">18. TT - Issued to foreigners that
are parents, spouse, children under 18 years of age of the foreigners issued
with LV1, LV2, ĐT, NN1, NN2, UNIVERSITY, PV1, LĐ visas, or foreigners that are
parents, spouse, children of Vietnamese citizens. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">19. VR - Issued to people who come
to visit their relatives or for have other purposes.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">20. SQ - Issued to people in the
cases mentioned in Clause 3 Article 17 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 9. Visa duration</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The duration of a SQ visa is not
longer than 30 days.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The duration of a HN or DL visa
is not longer than 03 months.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The duration of a VR visa is not
longer than 06 months.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The duration of a NG1, NG2, NG3,
NG4, LV1, LV2, DN, NN1, NN2, NN3, DH, PV1, PV2 or TT visa is not longer than 12
months.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. The duration of a LĐ visa is not
longer than 02 years.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. The duration of a ĐT visa is not
longer than 05 years.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. When a visa is expired, its
reissuance shall be considered.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. The duration of a visa shall be
at least 30 days shorter than that of a passport or international
laissez-passer.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 10. Conditions for visa
issuance</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">A person shall be issued with a visa
when he/she:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span lang="FR" style="color: black; mso-ansi-language: FR;">1. Has
a passport or laissez-passer.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Is invited or sponsored by an
organization or individual in Vietnam, except for the cases mentioned in Clause
3 Article 17 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Not suspended from entry in the
cases mentioned in Article 21 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Proof of entry purposes must be
provided when applying for a visa in the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Any foreigner who comes to make
investment must have papers proving the investment in Vietnam in accordance
with the Law on Investment;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Any foreigner who works as a
lawyer in Vietnam must have a practice license in accordance with the Law of
Lawyers;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Any foreigner who comes to work
in Vietnam must have work permits in accordance with the Labor Code;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Any foreigner who comes to study
in Vietnam must have written acceptance of a school or an education institution
in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 11. Cases in which visas
are issued separately</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The passport has no more blank
pages to issue visa.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The passport is issued by a
government that has not had a diplomatic relation with Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Laissez-passer.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. For reasons of diplomacy, or
national defense and national security.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 12. Cases of visa-free entry</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The cases prescribed in
international agreements to which Vietnam is a signatory.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Permanent residence cards and
temporary residence cards are used in accordance this Law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Entry to checkpoint economic
zones, special administrative - economic units.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Under regulations in Article 13
of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Vietnamese people residing
overseas who have passports or laissez-passers issued by foreign authorities,
foreigners being their spouses or children; foreigners being spouses and
children of Vietnamese citizens shall be granted visa-free entry as prescribed
by the government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 13. Unilateral visa-free
entry</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. A decision to unilaterally grant
visa-free entry to citizens of a country must satisfy the following conditions:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The country has a diplomatic
relation with Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The decision is conformable with
the policies on socio-economic development and diplomacy of Vietnam in each
period;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) The decision does not threaten
national defense, national security, social safety and social order of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The validity period of a decision
to unilaterally grant visa-free entry shall not exceed 05 years and may be
extended. A decision to unilaterally grant visa-free entry shall be invalidated
if any of the conditions in Clause 1 of this Article are not satisfied.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. A decision to unilaterally grant
visa-free entry shall be invalidated if any of the conditions in Clause 1 of
this Article is not satisfied.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 14. Entities that invite
or sponsor foreigners</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Entities that invite or sponsor
foreigners to enter Vietnam (hereinafter referred to as inviting entities)
according to Clause 2 Article 10 of this Law include:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Secretary General of Vietnam’s
Communist Party, the President of Vietnam, the President of the National
Assembly, the Prime Minister;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Standing members of the
Secretariat of Vietnam’s Communist Party, Deputy President of Vietnam, Deputy
President of the National Assembly, Deputy Prime Minister, President of Central
Committee of Vietnamese Fatherland Front, Executive Judge of The People’s
Supreme Court, the Chief Procurator of the Supreme People’s Procuracy, State
Auditor General; Ministers and the equivalent, Secretary Generals of provincial
Communist authorities, Presidents of the People’s Councils, Presidents of the
People’s Committees of provinces;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) The agencies and units affiliated
to Central Communist Party Agency of Vietnam, agencies of the National
Assembly, agencies affiliated to Standing Committee of the National Assembly,
Central Committee of Vietnamese Fatherland Front, The People’s Supreme Court,
the People’s Supreme Procuracy, State Audit Agency, ministerial agencies,
Governmental agencies;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Provincial communist parties, the
People’s Councils, the People’s Committees of provinces;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Central agencies of socio-political
organizations, social organizations, Vietnam Chamber of Commerce and Industry;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Companies established within
Vietnam’s Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">g) Diplomatic missions, consular
offices, representative offices of international organizations affiliated to
the UN, intergovernmental organizations in Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">h) Representative offices, branches
of foreign traders; representative offices of other foreign economic, cultural,
and professional organizations in Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">i) Other organizations with legal
status as prescribed by Vietnam’s law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">k) Vietnamese citizens residing in
Vietnam, foreigners having temporary residence cards or permanent residence
cards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The aforementioned entities must
invite or sponsor foreigners within the functions, tasks, and entitlements
prescribed by law or by the operating licenses issued. Vietnamese citizens
residing in Vietnam, foreigners having temporary residence cards or permanent
residence cards may invite or sponsor foreigners to visit Vietnam, and must
present papers proving their relationship with the persons invited or
sponsored.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 15. Procedures for
inviting, sponsoring foreigners to enter Vietnam at competent authorities of
the Ministry of Foreign Affairs </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Each of the foreigners mentioned
in Clauses 1, 2, 3, and 4 Article 8 of this Law shall send an application to a
competent authority of the Ministry of Foreign Affairs via the inviting entity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Any entity that invites or
sponsors a foreigner as prescribed in Clause 1 and Clause 2 Article 8 of this
Law must send a written notification to a competent authority of the Ministry
of Foreign Affairs in order for an overseas agency of Vietnam competent to
issue visas to issue a visa (if a visa is required), and notify the immigration
authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The inviting entity mentioned in
Clause 3 and Clause 4 Article 8 of this Law shall directly send an application
for the visa to a competent authority of the Ministry of Foreign Affairs. The
competent authority of the Ministry of Foreign Affairs shall send a written
notification to the immigration authority. Within 02 working days, if the
immigration authority does not offer any opinions, the competent authority of
the Ministry of Foreign Affairs shall reply the inviting entity and request the
overseas visa-issuing authority of Vietnam to issue the visa (if a visa is
required).</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">4. If the application is submitted at a border
checkpoint, it is required to specify the border checkpoint, entry time, and
reasons for applying for the visa at the border checkpoint.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. After receiving the written
response from the competent authority of the Ministry of Foreign Affairs, the
inviting entity shall request the foreigner to follow the procedures for
receiving the visa at overseas visa-issuing authority of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. The entity that applies for the
grant of a visa to a foreigner at an overseas visa-issuing authority of Vietnam
shall pay the fee for notification of visa issuance to the competent authority
of the Ministry of Foreign Affairs.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 16. Procedures for
inviting, sponsoring foreigners to enter Vietnam at immigration authorities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Foreigners other than those
mentioned in Clauses 1, 2, 3, and 4 Article 8 of this Law must follow the
procedures at the immigration authority via the inviting entities. The inviting
entity shall directly submit the application for the visa at the immigration
authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Before following the procedures
for inviting or sponsoring a foreigner to enter Vietnam, the social
organization, company, or another organization having a legal status as
prescribed by Vietnam’s law, the branch of a foreign trader, the representative
office of a foreign economic, cultural, and professional organization in
Vietnam must send a written notifications to the immigration authority together
with a dossier that consists of:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) A certified true copy of the
license or decision of the competent authority on establishment of the
organization.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) A document introducing the seal
and signature of a competent person of the organization. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The notification shall only be sent
once. If the contents of the dossier are change, an additional notification
shall be sent.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Within 05 working days from the
receipt of the application for the visa, the immigration authority shall
consider granting it, send a response to the inviting entity, and notify the
overseas visa-issuing authority of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. After receiving the written
response from the immigration authority, the inviting entity shall notify the
foreigner to follow the procedures for receiving the visa at the overseas
visa-issuing authority of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">5. In case the visa is applied for at a border
checkpoint, the immigration authority shall consider the application within 03
working days from the receipt of sufficient documents in the cases mentioned in
Points a, b, c, and d Clause 1 Article 18 of this Law; and within 12 working
hours from the receipt of sufficient documents in the cases mentioned in Point
dd and Point e Clause 1 Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Any entity that applies for a
visa for a foreigner at an overseas visa-issuing authority of Vietnam must pay
the fee for notification of visa issuance to the immigration authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 17. Issuance of visa at
an overseas visa-issuing authority of Vietnam</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Within 01 working days from the
receipt of a directive from a competent authority of the Ministry of Foreign
Affairs, the passport and the application for visa with pictures in the cases
mentioned in Clause 2 Article 15 of this Law, the overseas visa-issuing
authority of Vietnam shall issue the visa.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. In cases other than those mentioned in Clause 1 of
this Article, after receiving the notification from the inviting entity, the
foreigner shall submit the passport, the application and his/her pictures to
the overseas visa-issuing authority of Vietnam.</span><span style="color: black;">
Every child under 14 years of age who is issued with a visa in the same
passport of his/her parent or guardian is no required to apply for a visa in
case he/she uses the same visa as his/her parent or guardian.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Within 03 working days from the
receipt of the notification from the immigration authority or a competent
authority of the Ministry of Foreign Affairs, the overseas visa-issuing
authority of Vietnam shall issue the visa.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The head of the overseas
visa-issuing authority of Vietnam shall issue a visa that is valid for not more
than 30 days to the following foreigners who comes to Vietnam for the purpose
of market survey, tourism, visiting relatives, or medical treatment: </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Any person who has works to do
with an overseas visa-issuing authority of Vietnam, his/her spouse and
children; any person that presents a written request by a competent agency of
the Ministry of Foreign Affairs of the host country;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Any person who presents a
diplomatic note of sponsorship by a foreign diplomatic mission or consular
office at the host country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. After the visa is issued in the
cases mentioned in Clause 3 of this Article, the head of the overseas
visa-issuing authority of Vietnam must notify the immigration authority and
bear responsibility of the visa issuance.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 18. Visa issuance at
border checkpoints</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. A foreigner shall be issued with
a visa at a border checkpoint in the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The foreigner departs from a
country that does not have any visa-issuing authority of Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The foreigner has to stop by
multiple countries before arriving at Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) The foreigner comes to Vietnam to
take a tour organized by an international tourism company in Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Foreign crewmembers of a ship
anchoring at a Vietnam’s port and wish to leave Vietnam through another border
checkpoint;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) The foreigner comes to Vietnam
to attend a funeral of his/her relative, or to visit a gravely ill relative;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) The foreigner comes to Vietnam to
participate in dealing with an emergency, rescue, prevention of natural
disasters, epidemics, or for another purpose at the request of a competent
authority of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Any foreigner issued with a visa
at a border checkpoint shall submit his/her passport or laissez-passer, fill
the application for the visa, and append his/her picture at the immigration
counter. A child under 14 years of age shall be mentioned in the same
application filled by his/her parent or guardian in case the child use the same
passport of his/her parent or guardian.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The immigration counter shall
compare the application with the notification of the immigration authority to
issue the visa.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 19. Visa issuance at a
immigration authority or competent authority of the Ministry of Foreign Affairs</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any foreigner who has a
temporary residence in Vietnam and wishes to obtain a new visa shall request
the inviting entity to follow the procedures at an immigration authority or a
competent authority of the Ministry of Foreign Affairs.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The inviting entity mentioned in
Clause 1 of this Article shall directly send an application for the visa
enclosed with a passport or laissez-passer of the invited foreigners to the
immigration authority or a competent authority of the Ministry of Foreign
Affairs.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Within 05 working days from the
receipt of sufficient documents, the immigration authority or competent
authority of the Ministry of Foreign Affairs shall consider issuing the visa.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter III</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">ENTRY</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 20. Conditions for entry</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">A foreigner shall be granted entry
into Vietnam when all of the conditions below are satisfied:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The foreigner has a
passport/laissez-passer and a visa.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Any foreigner that enters Vietnam
and is unilaterally granted visa-free entry must have a passport that is still
valid for at least 06 months, and the entry date must be at least 30 days from
the previous exit;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The foreigner is not suspended
from entry as prescribed in Article 21 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 21. Cases of suspension
from entry</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any of the conditions in Clause 1
Article 20 of this Law is not satisfied.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Children under 14 years of age
without parents, guardians or authorized custodians.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Forging papers or providing false
information to obtain entry/exit/residence permit.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Any person suffering from a
mental disease or infectious disease that threatens the public health.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Any person that was deported from
Vietnam within the last 03 years.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Any person that was compelled to
leave Vietnam within the last 06 months.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. For reasons of epidemic
prevention.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. For reasons of natural disasters.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">9. For reasons of national defense,
national security, social order, and social safety.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 22. Entitlement to decide
suspension from entry</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The head of the immigration unit
shall decide suspension from entry in the cases mentioned in Clauses 1, 2, 3,
4, 5 and 6 Article 21 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Minister of Health shall
decide suspension of entry in the cases mentioned in Clause 7 Article 21 of
this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Minister of Agriculture and
Rural development shall decide suspension of entry in the cases mentioned in
Clause 8 Article 21 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The Minister of Public Security
and the Minister of National Defense shall decide suspension of entry in the
cases mentioned in Clause 9 Article 21 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. The persons competent to decide
suspension of entry are also competent to lift such suspension and take
responsibility for their decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">TRANSIT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 23. Conditions for
transit</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">A foreigner shall be granted transit
when all of the documents below are presented:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span lang="FR" style="color: black; mso-ansi-language: FR;">1. A
passport or a laissez-passer;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. A ticket that matches the route
to the third country;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The visa issued by the third
country, except for cases in which visa-free entry is granted.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 24. Transit passenger
area</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Transit passenger area is an area
within a border checkpoint where foreigners may stay before going to the third
country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The transit passenger area shall
be decided by the authority in charge of the border checkpoint.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 25. Transit by air</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Foreigners that transit by air
are not required to obtain a visa and must stay within the transit passenger
area of the international airport pending the connecting flight.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. During the transit, any foreigner
that wishes to enter Vietnam for the purpose of tourism according to a schedule
designed by an international tourism company n Vietnam, such foreign shall be
considered to be issued with a visa that matches the transit duration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 26. Transit by sea</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Foreigners that transit by sea are
not required to obtain a visa and must stay within the transit passenger area
of the seaport while the ship is anchoring; any of them who wishes to enter Vietnam
for the purpose of tourism according to a schedule designed by an international
tourism company n Vietnam; any of them who wishes to leave Vietnam through
another border checkpoint shall be considered to be issued with a VR visa.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Chapter
V</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">EXIT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span lang="FR" style="color: black; mso-ansi-language: FR;">Article
27. Conditions for exit</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">A foreigner shall be granted exit
from Vietnam when all of the conditions below are satisfied:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The foreigner has a
passport/laissez-passer;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The foreigner has an unexpired
temporary residence permit, temporary residence card or permanent residence
card;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The foreigner is not suspended
from exit as prescribed in Article 28 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 28. Cases of suspension
from exit and duration of suspension</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. A foreigner may be suspended from
exit in one of the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) He/she is currently the suspect,
the accused, or the person with relevant obligations in a criminal case; a
defendant or a person with relevant obligations in a civil case pertaining to
business, employment, administration, marriage and familial affairs;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) He/she has to implement a
judgment or decision of the Court or a Competition Settlement Council;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) His/her tax obligation is not
fulfilled;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) He/she is obliged to implement a
decision on penalties for administrative violations;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) For reasons of national defense
and security.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Clause 1 of this Article is not
applied to people who is serving a prison sentence and taken abroad to provide
evidence as prescribed by Article 25 of the Law on Judicial assistance. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The duration of suspension from
exit shall not exceed 03 years and may be extended.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 29. Entitlements to
decide exit suspension, extend duration of exit suspension, and lift exit
suspension</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Heads of investigation agencies,
Heads of Procuracies, Executive Judges of Courts, Chiefs of Judicial Order
Enforcement Agencies, Presidents of Competition Settlement Councils, within the
ambit of their competence, shall decide exit suspension in the cases mentioned
in Point a and Point b Clause 1 Article 28 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Heads of tax authorities shall
decide exit suspension in the cases mentioned in Point c Clause 1 Article 28 of
this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The Minister of Public Security
shall suspend the foreigners mentioned in Point d Clause 1 Article 28 of this
Law from exit in the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Any foreigner obliged to
implement a decision on penalties for administrative violations imposed by a
police authority;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) At the request of the Executive
Judge of the People’s Supreme Court, Ministers, Heads of ministerial agencies,
Presidents of the People’s Committees of provinces.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The Minister of Public Security
and the Minister of National Defense shall decide suspension of entry in the
cases mentioned in Point dd Clause 1 Article 28 of this Law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Any person competent to decide
suspension of exit is also entitled to extend the suspension period, lift such
suspension, and take responsibility for his/her decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Any person that decides a suspension
of exit must lift if right after the reasons for suspension no longer exist.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">6. The decision on suspension of exit, extension of
suspension period, or lift of suspension must be promptly sent to the
immigration authority and the suspended person.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. After receiving the decision on
suspension of exit, extension of suspension period, or lift of suspension the immigration
authority shall implement it.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 30. Compelled exit</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. A foreigner may be compelled to
leave Vietnam in one of the following cases:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The foreigner fails to leave
Vietnam after the expiration of the temporary residence period;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) For reasons of national defense,
national security, social order, and social safety.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Entitlements to decide compelled
exit:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Immigration authorities shall
decide compelled exit in the cases mentioned in Point a Clause 1 of this
Article;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The Minister of Public Security,
the Minister of National Defense shall decide compelled exit in the cases
mentioned in Point b Clause 1 of this Article. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">RESIDENCE</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 1: TEMPORARY RESIDENCE</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 31. Temporary residence
permit</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The immigration unit shall issue
temporary residence permits to foreigners by appending a seal in their
passports or separate visas with the following time limits:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The duration of the certificate
of temporary residence is the same as the duration of the visa. If the duration
of the visa is not longer than 15 days, the duration of the temporary residence
permit shall be 15 days. If the visa symbol is ĐT or LĐ, the duration of the
temporary residence permit shall not exceed 12 months, and the issuance of a
temporary residence card shall be considered;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) For the persons granted visa-free
entry under international agreements to which Vietnam is a signatory, the
duration of temporary residence permit shall comply with such international
agreements, or shall be 30 days if it is not specified by the international
agreements;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) For the persons visa-free entry
to a checkpoint economic zones, the duration of temporary residence permit
shall be 15 days, and 30 days for those granted visa-free entry to special
administrative - economic units.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) The duration of temporary
residence permits issued to nationals of the countries to which Vietnam grant
visa-free entry shall be 15 days;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Temporary residence permits
shall not be issued to foreigners who have unexpired permanent residence cards
or temporary residence cards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Foreigners may temporarily reside
in Vietnam through out the duration of the temporary residence permit issued.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The time limit for temporary
residence may be shortened or invalidated by the immigration authority when the
foreigner violates Vietnam’s law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 32. Lodging
establishments</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Lodging establishments are places
where foreigners temporary reside within Vietnam’s territory, including lodging
establishments for tourists, guesthouses, housing areas for foreigners who
work, study, or serve their internship in Vietnam, medical facilities, private
houses, and other lodging establishments defined by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 33. Declaration of
temporary residence</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any foreigner that temporary
resides in Vietnam must, via the manager of the lodging establishment, declare
his/her temporary residence at the local police authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The manager of the lodging
establishment shall complete the declaration form and submit it to the local
police authority within 12 hours (or within 24 hours if the administrative
division is in a remote area) since the foreigner arrives at the lodging
establishment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Lodging establishments that are
hotels must have Internet access or connect to the computer network of the
immigration authority affiliated to the provincial police authority to transmit
foreigners’ declarations of temporary residence. Other lodging establishments
that have Internet access may directly send the foreigners’ declarations of
temporary residence to the email address of the immigration authority
affiliated to the provincial police authority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Any foreigner that changes his
temporary residence or resides at a place other than that written in the
temporary residence card must submit a declaration of temporary residence as
prescribed in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 34. Temporary residence
in industrial parks, export-processing zones, checkpoint economic zones,
coastal economic zones, bordering areas, and special administrative - economic
units</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Foreigners may reside in lodging
establishments in industrial parks, export-processing zones, checkpoint
economic zones, and coastal economic zones, and shall declare their temporary
residence in accordance with Article 33 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Foreigners must not temporarily
resides in prohibited areas, areas in bordering areas on land where activities
are suspended; prohibited zones, and restricted areas in bordering areas at
sea. Foreigners may reside in lodging establishments in industrial parks,
export-processing zones, checkpoint economic zones, and coastal economic zones,
and shall declare their temporary residence in accordance with Article 33 of
this Law. Agencies that receive declarations of temporary residence of
foreigners shall notify the border guard stations in the same administrative
division where the lodging establishment is situated.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 35. Extension of
temporary residence status</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any foreigner who is temporarily
residing in Vietnam and wish to have the temporary residence status extended
must request the inviting entity to follow the procedures at an immigration
authority or a competent authority of the Ministry of Foreign Affairs.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The inviting entity mentioned in
Clause 1 of this Article shall directly send the written request for extension
of the temporary residence status enclosed with a passport or laissez-passer of
the foreigner to the competent authority of the Ministry of Foreign Affairs in
the cases mentioned in Clauses 1, 2, 3, and 4 Article 8 of this Law, or at the
immigration authority in the cases mentioned in Clause 1 Article 16 of this
Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Within 05 working days from the
receipt of sufficient documents, the immigration authority or the competent
authority of the Ministry of Foreign Affairs shall consider extending temporary
residence status.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 36. Cases in which
temporary residence cards are issued and symbols of temporary residence cards</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Foreigners being members of
diplomatic missions, consular offices, representative offices of international
organizations of the UN, intergovernmental organizations in Vietnam, their
spouses, children under 18 years of age, and housemaid that go along during
their term of office shall be issued with temporary residence cards with the
symbol NG3.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Foreigners issued with LV1, LV2,
ĐT, NN1, NN2, DH, PV1, LĐ, TT visas shall be issued with temporary residence
cards with the same symbols.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 37. Procedures for
issuance of temporary residence card</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. An application for the temporary
residence card consists of:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) A written request from the
inviting entity;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) A declaration bearing a picture;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) The passport;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Papers proving the status
mentioned in Article 36 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. An application for a temporary
residence card shall be processed as follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) The diplomatic mission, consular
office, or another agency authorized by the foreigner in Vietnam shall send the
application for the NG3 temporary residence card to a competent authority of
the Ministry of Foreign Affairs;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The inviting entity shall
directly submit the application for issuance of the temporary residence card to
the foreigner to the immigration authority in the same administrative division
in which the inviting entity is based or residing.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Within 05 working days from the
receipt of sufficient documents, the immigration authority or the competent authority
of the Ministry of Foreign Affairs shall consider issuing the temporary
residence card.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 38. Duration of temporary
residence cards</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. The duration of a temporary
residence card is at least 30 days shorter than the remaining duration of the passport.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The duration of a NG3, LV1, LV2,
ĐT or DH temporary residence card shall not exceed 05 years.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The duration of a NN1, NN2, TT
temporary residence card shall not exceed 03 years.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. The duration of a LĐ or PV1
temporary residence card shall not exceed 02 years.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Expired temporary residence cards
may be extended.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Section 2: PERMANENT RESIDENCE</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 39. Cases in which grant
of permanent residence status is considered</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Foreigners who have contributed
to the development and protection of Vietnam and are awarded medals or titles
by Vietnam’s government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Foreigners who are scientists or
experts temporarily residing in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Any foreigner sponsored by his
parent, spouse, or child who is a Vietnamese citizen and has a permanent
residence in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Any person without nationalities
who has had a temporary residence in Vietnam from 2000 or earlier.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 40. Conditions for
considering grant of permanent residence status</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any of the foreigners mentioned
in Article 39 of this Law may be granted permanent residence status if he/she
has a legitimate residence and is making a decent living in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Foreigners mentioned in Clause 2
Article 39 of this Law must be proposed by the Ministers, Heads of ministerial
agencies or Governmental agencies in corresponding fields.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Any of the foreigners mentioned
in Clause 3 Article 39 who have had a temporary residence in Vietnam for 03
consecutive years or more.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 41. Procedures for
granting permanent residence status</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any foreigners applying permanent
residence status (hereinafter referred to as applicant) shall follow the
procedures at an immigration authority. The application consists of:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) A written request permanent
residence status;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) A criminal record issued by a
competent authority of the country of which the applicant is a citizen;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) A diplomatic note from a
diplomatic mission of the country, of which the applicant is a citizen,
requesting grant of permanent residence status to the applicant;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Certified true copy of the passport;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Papers proving the fulfillment
of requirements mentioned in Article 40 of this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) A note of sponsorship (applied to
the foreigner mentioned in Clause 3 Article 39 of this Law).</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Within 04 months from the receipt
of sufficient documents, the Minister of Public Security shall consider
granting the permanent residence status; if further investigation is deem
necessary, the deadline may be extended for up to 02 months.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. The immigration authority shall
send a written notification of the result to the applicant and the police
authority of the province where the foreigner wishes to have a permanent
residence.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Within 04 working days from the
receipt of the notification from the immigration authority, the police
authority of the province shall notify the foreigner of the grant of permanent
residence status.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Within 03 months from the receipt
of the notification of the grant of permanent residence status, the foreigner
must go to the immigration authority affiliated to the provincial police department
to receive the permanent residence card.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 42. Grant of permanent
residence status to people without nationalities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Any of the people without
nationalities mentioned in Clause 4 Article 39 of this Law may submit an
application to the immigration authority affiliated to the police authority of
the province where he/she has a temporary residence. The application consists
of:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) A written request for grant of
permanent residence status;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Papers proving that he/she has
had a temporary residence in Vietnam before 2000 and satisfy all requirements
in Clause 1 Article 40 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Procedures for granting permanent
residence status to people without nationalities shall comply with Clauses 2,
3, 4, and 5 Article 41 of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 43. Replacement,
reissuance of permanent residence cards</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Permanent residence cards shall
be issued by provincial police authorities. Every 10 years, every foreigner who
has a permanent residence status must go to a provincial police authority to
replace the permanent residence card. The application consists of:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) An application form for
replacement of the permanent residence card;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The permanent residence card;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) A certified true copy of the
passport, except for those without nationalities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">2. If permanent residence card is lost or, damaged, or
its contents are changed, its holder must follow the procedures for reissuance
of the card at the police authority of the province where he/she has the
permanent residence.</span><span style="color: black;"> The application consists
of:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) An application form for
reissuance of the permanent residence card;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) The permanent residence card (or
a report on the loss of the card);</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) A certified true copy of the
passport, except for those without nationalities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Papers proving the changes to the
contents of the permanent residence card.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Within 20 days from the day on
which sufficient documents are received, the police authority of the province
shall reissue the card.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">RIGHTS AND OBLIGATIONS OF FOREIGNERS; RIGHTS AND
OBLIGATIONS OF INVITING ENTITIES</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 44. Rights and
obligations of foreigners </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Foreigners that enter, leave,
transit through, or reside in Vietnam are entitled to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Have the life, dignity, property,
the lawful rights and interests protected in accordance with Vietnam’s Law while
they are staying within the territory of Socialist Republic of Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Every holder of a temporary
residence card may sponsor his/her grandparents, parents, spouse, and children
to visit Vietnam; for his/her spouse and children under 18 years of age to stay
in Vietnam during the validity period of the temporary residence card if agreed
by the organization that invites or sponsors the card holder.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Every holder of a permanent
residence card may sponsor his/her parents, parents, spouse, and children to
visit Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) People residing lawfully in
Vietnam may travel around the territory of Vietnam for purposes of tourism,
visiting, or medical treatment without having to ask for permission; access to
prohibited or restricted areas shall be dealt with in accordance with law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Crewmembers of ships that enter
Vietnam may go onshore within the province where the ship is anchored. Issuance
of a visa shall be consider if such a crewmember goes beyond the province or
leave Vietnam through another border checkpoint;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) The spouse and children that go a
long with a member of a diplomatic mission, consular office, representative
office of an international organization of the UN, or an intergovernmental
organization in Vietnam may go to work if they have work permits unless they
are not eligible for work permits; and may go to school if they are accepted in
writing by a school or a educational institution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">g) Any person studying at a school
or an educational institution under an international agreement may go to work
if he/she is permitted in writing to work by the school or educational
institution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">h) People without nationalities
residing overseas may enter Vietnam for the purpose of tourism and visiting
relatives;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">i) The Ministry of Public Security
shall consider issuing a laissez-passer to any person without personalities
that wishes to leave Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Foreigners that enter, leave,
transit through, or reside in Vietnam are obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Comply with Vietnam’s law;
respect Vietnam’s traditions and customs;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Engaged in activities in Vietnam
in accordance with the stated purpose of entry;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Carry passports, laissez-passers,
papers related to residence in Vietnam while traveling, and present them to
competent authorities on request;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) When a foreigner who has a
permanent residence in Vietnam leaves Vietnam to permanently reside in another
country, he/she must return the permanent residence card to the immigration
unit at the border checkpoint.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 45. Rights and
obligations of inviting entities</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Inviting entities have the rights
below:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Organizations lawfully
established in Vietnam may invite and sponsor foreigners to Vietnam within
their competence and operation;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Vietnamese citizens having
permanent residences in Vietnam may invite their grandparents, parents of their
spouses, spouses, children, and siblings who are foreigners to Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Vietnamese citizens having
permanent residences in Vietnam may invite their parents, spouses, and children
that are foreigners who apply for permanent residence status or temporary
residence cards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Inviting entities have are
obliged to:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">a) Follow procedures for inviting,
sponsoring foreigners to enter, leave Vietnam, or reside in Vietnam in
accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">b) Instruct foreigners to comply
with law, respect the traditions and customs of Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">c) Fulfill the obligations of
sponsors as prescribed by law; cooperate with competent authorities of Vietnam
in resolving issues pertaining to the invited or sponsor foreigners;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">d) Cooperate with competent in monitoring
foreigners’ activities in accordance with their entry purposes while they are
temporarily residing in Vietnam; cooperate with lodging establishments in
declaring temporary residence of foreigners;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">dd) Cooperate with regulatory bodies
in completing the procedures for inviting/sponsoring foreigners to enter
Vietnam to do activities subject to approval by the said regulatory bodies
before making the invitation or sponsorship.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">e) Notify immigration authorities in
writing of the cases in which foreigners granted entry/exit/residence permits
no longer wish to be sponsored during their temporary residence period in
Vietnam, and cooperate with competent authorities in requesting such foreigners
to leave Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter VIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS IN CHARGE OF
ENTRY, EXIT, TRANSIT AND RESIDENCE OF FOREIGNERS IN VIETNAM </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 46. Responsibilities of
the Government</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Uniform the administration of
entry, exit, transit, and residence of foreigners in Vietnam by regulatory
authorities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Introduce a mechanism for
cooperation among Ministries, ministerial agencies, the People’s Committees of
provinces in administration of entry, exit, transit, and residence of
foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 47. Responsibilities of
the Ministry of Public Security</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Take charge and cooperate with
relevant Ministries and ministerial agencies in administration of entry, exit,
transit, and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Formulate and promulgate, or
request competent authorities to promulgate legislative documents on entry,
exit, transit, and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Organize the implementation of
legislative documents on entry, exit, transit, and residence of foreigners in
Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Issue entry, exit, and residence
permits to foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Control the entry, exit, transit
at border checkpoints as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">6. Carry out inspections, settle
complaints, denunciations, and impose penalties for violations against
regulations of law on entry, exit, transit, and residence of foreigners in
Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">7. Promulgate templates of papers
pertaining to entry, exit, and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">8. Produce statistics on entry,
exit, transit, and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">9. Seek international cooperation,
request competent authorities to enter into international agreements on entry,
exit, transit, and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 48. Responsibilities of
the Ministry of Foreign Affairs </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="background: white; color: black; mso-pattern: solid white; mso-shading: windowtext;">1. Cooperate with the Ministry of Public Security in
administration of entry, exit, transit and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Issue, amend, invalidate visas;
issue, invalidate temporary residence cards; extend temporary residence status
of foreigners in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Instruct overseas visa-issuing
authorities of Vietnam to adhere to regulations of law on entry, exit, transit,
and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Request competent authorities to
enter into international agreements on entry, exit, transit, and residence of
foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 49. Responsibilities of
the Ministry of National Defense</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Cooperate with the Ministry of
Public Security in administration of entry, exit, transit and residence of
foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Control the entry, exit, transit
at border checkpoints as prescribed by law; issue, amend, invalidate visas;
issue temporary residence permits in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Carry out inspections and impose
penalties for violations against regulations of law on entry, exit, transit,
and residence of foreigners in Vietnam at border checkpoints under the
management of the Ministry of National Defense.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 50. Responsibilities of
other Ministries and ministerial agencies </span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Ministries and ministerial agencies
other than those mentioned in Article 48 and Article 49 of this Law, within
their competence, shall cooperate with the Ministry of Public Security, the
Ministry of Foreign Affairs, the Ministry of National Defense in administration
of entry, exit, transit, and residence of foreign in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 51. Responsibilities of
the People’s Committees</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Organize the implementation of
regulations of law on entry, exit, and residence of foreigners in Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Instruct specialized agencies
affiliated to the People’s Committees to administer the residence of local
foreigners in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">3. Disseminate the laws on entry,
exit, and residence of foreigners locally.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">4. Carry out inspections, settle
complaints, denunciations, and impose penalties for violations against
regulations of law on entry, exit, transit, and residence of foreigners
locally.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">5. Apart from the regulations in
Clauses 1, 2, 3, and 4 of this Article, the People’s Committees of communes,
wards, and towns must grasp the operations of local lodging establishments,
administer the residence and activities of local foreigners.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 52. Responsibilities of
Vietnamese Fatherland Front and member organizations thereof</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. Cooperate with competent state
authority in disseminate this Law and encourage the people to implement it.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. Supervise the implementation of
regulations of law on entry, exit, transit, and residence of foreigners in
Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Chapter IX</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">IMPLEMENTATION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 53. Transitional
regulations</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Unexpired entry/exit/residence
permits issued before the effective date of this Law are still effective until
they expire.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 54. Effect</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">1. This Law takes effect on January
01, 2015.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">2. The Ordinance No.
24/1999/PL-UBTVQH10 on entry, exit, and residence of foreigners in Vietnam is
annulled as from the effective date of this Law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b><span style="color: black;">Article 55. Guidelines</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">The Government shall provide
guidelines for the Articles and Clauses assigned thereto.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<i><span style="color: black;">This Law has been passed by the
13<sup>th</sup> National Assembly of Socialist Republic of Vietnam during the 7<sup>th</sup>
session on June 16, 2014.</span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<br /></div>
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<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 282.4pt;" valign="top" width="377"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">PRESIDENT OF THE NATIONAL ASSEMBLY <br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
</td>
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<br /></div>
Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-7854658301322086128.post-27667849521866673922013-11-29T17:45:00.000-08:002015-06-05T10:08:37.576-07:00VIETNAM LAND LAW 2013 - Law No. 45/2013/QH13<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 179.4pt;" valign="top" width="239"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>THE
NATIONAL ASSEMBLY<br />
---------</b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 246.85pt;" valign="top" width="329"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 179.4pt;" valign="top" width="239"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
Law
No. 45/2013/QH13</div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 246.85pt;" valign="top" width="329"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<i>Hanoi,
November 29, 2013</i></div>
</td>
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<br />
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND LAW</span></b><br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">Pursuant to the Constitution of the Socialist Republic of
Vietnam;</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">The National Assembly promulgates the Land Law.</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 1.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">GENERAL PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 1. Scope of regulation</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law prescribes </span>the regime of <span style="color: black;">land ownership, powers and responsibilities of the State in
representing </span>the entire-people owner of land <span style="color: black;">and
uniformly managing land, the </span>regime of<span style="color: black;"> land
management and use, the rights and obligations of land users involving land in
the </span><span lang="VI" style="color: black; mso-ansi-language: VI;">territory </span><span style="color: black;">of the Socialist Republic of Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 2. Subjects of application</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. State agencies that exercise the powers and perform the
responsibilities of the representative of the entire-people owner of land, and
perform the tasks of unified state management over land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Other subjects involving land management and/or use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 3. Interpretation of terms</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In this Law, the following terms are construed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land parcel means a land area delimited by boundaries
determined on the field or described in dossiers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Master plan on land use means the distribution and
zoning of land by use space in serve of the objectives of socio-economic
development, national defense, security, environmental protection and climate
change adaptation based on the land potential and land use demands of all
sectors and fields, for each socio-economic region and administrative unit in a
defined period of time.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land use plan means the division of a master plan on
land use according to periods of time for implementation during the period of
the master plan on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Cadastral map is a map that shows the land parcels and
related geographic elements, and is made according to administrative units of
communes, wards or townships, and certified by a competent state agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Land use status quo map is a map that demonstrates the
distribution of various types of land at a specified time, and is made
according to each administrative unit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Land use-planning map is a map made at the beginning of
a planning period, which demonstrates the distribution of various types of land
at the end of that planning period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The State allocates land use rights (below referred to
as the State allocates land) means that the State issues decisions on land
allocation to hand land use rights to subjects having land use demand.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The State leases land use rights (below referred to as
the State leases land) means that the State decides to hand land use rights to
subjects having land use demand under contracts on land use right lease.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. The State recognizes land use right means that the State
hands land use right to a person that is using stably the land not allocated or
leased by the State, through the grant of a certificate of land use right,
ownership of houses and other land-attached assets for the first time, for a
certain land parcel.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Transfer of land use rights means the transfer of land
use rights from one person to another by ways of exchange, transfer,
inheritance or donation of land use rights, </span>or capital contribution with
land use rights<span style="color: black;">.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. The State recovers land means the State decides to
recover land use rights from a person that is allocated land use rights by the
State, or from a land user that violates the land law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Land compensation means the State returns the value of
land use rights for the recovered land area to land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. Remaining land investment costs include costs for
ground fill-up and leveling and other directly related costs that can be proved
to have been invested in land and have not been retrieved by the time the State
recovers the land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. Support when State recovers land means the State
provides assistance to persons </span>having land recovered<span style="color: black;">, in order to stabilize their livelihood, production and
development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">15. Registration of land, houses and other land-attached
assets means the declaration and acknowledgement of the legal status of land
use rights, ownership of houses and other land-attached assets, and the land
management right over a certain land parcel, in the cadastral records.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">16. Certificate of land use rights and ownership of houses
and other land-attached assets is a legal certificate in which the State
certifies the lawful land use rights and ownership of houses and land-attached
assets of the person who has land use rights and ownership of houses and
land-attached assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">17. Land statistics means that the State, based on the
cadastral records, </span>sums up and evaluates <span style="color: black;">the
land use status at the time of making statistics, and the land-related changes
between two statistical times.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">18. Land inventory means that the State, based on the
cadastral records and on the field, investigates, </span>sums up and evaluates<span style="color: black;"> the land use status at the time of conducting inventory,
and the land-related changes between two inventory times.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">19. Land price means the value of land use rights
calculated per unit of land area.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">20. Value of land use rights means the monetary value of
land use rights over a specified land area in a specified land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">21. Land use levy means an amount of money that a land user
shall pay to the State when being allocated land with </span>the collection of <span style="color: black;">land use levy by the State, permitted to change the land
use purpose, or having land use rights recognized by the State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">22. Land information system means the system consisting of
information technology technical infrastructure, software, data and processes
and procedures which are developed to collect, store, update, process, analyze,
synthesize and track land information.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">23. Land database means a collection of land data that are
arranged and organized to serve the access to, use, management and update by
electronic devices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">24. Land dispute means a dispute over the rights and
obligations of land users among two or more parties in a land relationship.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">25. Land destruction means acts of topographically
deforming land, reducing land quality, polluting the land, </span>causing the
loss or reduction of <span style="color: black;">the land usability according to
a determined purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">26. Public non-business unit means an organization
established by a competent state agency or by a political organization or a
socio-political organization, </span>having the function of carrying out <span style="color: black;">public services in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">27. Economic organizations include enterprises,
cooperatives or other economic organizations as prescribed by the civil law,
excluding foreign-invested enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">28. Land for construction of underground facilities means a
land area used for construction of underground facilities that are not parts of
works constructed on the ground.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">29. Land-using household means those who share a marital,
family or foster relationship as prescribed by the marriage and family law, are
living together and have joint land use rights at the time of being allocated
land or leased land, or having land use rights recognized by the State; or
receiving transfer of land use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">30. Household or individual directly engaged in
agricultural production means a household or an individual that has been
allocated, leased agricultural land, or having agricultural land use rights
recognized by the State; or has received transfer of agricultural land use
rights, and generates stable income from agricultural production on that land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 4. Land ownership</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land belongs to the entire people with the State acting as
the owner’s representative and uniformly managing land. The State shall hand
over land use rights to land users in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 5. Land users</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land users may be allocated land or leased land, have land
use rights recognized by the State, or receive transfer of land use rights in
accordance with this Law, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Domestic organizations, including state agencies,
people’s armed forces units, political organizations, socio-political
organizations, economic organizations, socio-politico-professional
organizations, social organizations, socio-professional organizations, public
non-business organizations, and other organizations as prescribed by the civil
law (below referred collectively to as organizations);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Domestic households and individuals (below referred
collectively to as households and individuals).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Communities, including Vietnamese communities residing
in the same village, street quarter or similar residential area sharing the
same customs and practices or the same family line.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Religious </span>establishments<span style="color: black;">,
including pagodas, churches, oratories, shrines, monasteries, abbeys, religious
schools, head offices of religious organizations, and other religious
establishments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Foreign organizations with diplomatic functions,
including diplomatic representative missions, consulates, other foreign
representative agencies with diplomatic functions recognized by the Vietnamese
Government, representative missions of organizations of the United Nations,
inter-governmental agencies or organizations, and representative missions of
inter-governmental organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Overseas Vietnamese as prescribed by the nationality
law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Foreign-invested enterprises, including 100%
foreign-invested enterprises, joint-venture enterprises, Vietnamese enterprises
in which foreign investors purchase shares, merge or acquire in accordance with
investment law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 6. Land use principles</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Compliance with master plan and plans on land use, and
use for proper purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economy, effectiveness, environmental protection, and
causing no harm to the legitimate interests of adjacent land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land users may exercise their rights and perform their
obligations within the land use term in accordance with this Law and other
relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 7. Persons taking responsibility before the State
for land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Heads of organizations, foreign organizations with
diplomatic functions, or foreign- invested enterprises, shall take
responsibilities for the land use by their organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The chairpersons of the People’s Committee of communes,
wards or townships shall take responsibilities for the use of agricultural land
for public purposes; the use of non-agricultural land which is allocated to the
People’s Committees of communes, wards or townships (below referred to as
commune-level People’s Committees) for the purpose of construction of the
People’s Committee offices, public facilities in serve of culture, education,
health, physical training and sports, entertainment, recreation, markets,
cemeteries, graveyards and other public facilities in the locality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The representatives of resident community, who are the
heads of villages or street quarters, or the persons appointed under agreement
of resident community, shall be responsible for the use of the allocated or
recognized land of the community.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Heads of religious establishments shall be responsible
for the use of land allocated to the religious establishments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Heads of households shall be responsible for the land
use by the households.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Individuals and overseas Vietnamese shall be responsible
for their land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The persons who shares, or represents a group sharing,
land use rights, shall be responsible for the use of that land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 8. Persons who are assigned management over land
for which they shall be responsible before state </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Heads of organizations shall be responsible for land
management in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Organizations assigned to manage public facilities,
including roads, bridges, culverts, sidewalks, water supply and drainage
systems, irrigation systems, dikes and dams; squares, statues and monuments,
and memorial stela;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Economic organizations assigned to manage land used for
investment projects in the form of build- transfer (BT) and other forms
prescribed by the investment law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Organizations assigned to manage land with water surface
of rivers and land with special- use water surface;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Organizations assigned to manage the land fund recovered
under decisions of competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The chairpersons of commune-level People’s Committees
shall be responsible for the management over land used for public purposes
which they are assigned to manage and land that has not been allocated or
leased in the locality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The chairpersons of People’s Committees of provinces or
centrally run cites shall be responsible for the management of unused land on
uninhabited islands in their localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The representatives of resident community shall be
responsible for land allocated to the resident community for management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 9. Encouragement of investment in land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall promulgate policies to encourage land users
to invest labor, materials and capital in, and apply scientific and technological
achievements to, the following activities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land protection, improvement and fertilization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Reclamation of waste and unused land, seaward
encroachment, use of empty land, bare hills and unused land with water surface
in accordance with master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Development of infrastructure to increase land value.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 10. Land classification</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Depending on use purpose, land is classified into the
following types:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Agricultural land, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land for cultivation of annual crops, including paddy
land and land for cultivation of other annual crops;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">Land for cultivation of perennial trees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Production forest land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Protective forest land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Special-use forest land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Aquaculture land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Salt-production land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Other agricultural land, including land used to build
greenhouses and other building types for cultivation purpose, including fanning
not directly on the land, or to build breeding facilities for cattle, poultry
and other animals as permitted by law; land for cultivation, breeding and
aquaculture for the purpose of learning, research or experimentation; land for
planting and nursing seedlings and breeders, and land for growing flowers and
ornamental plants.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Non-agricultural land, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Residential land, including rural residential land and
urban residential land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land for construction of offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land for national defense or security purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Land for construction of non-business facilities,
including land for construction of offices of non-business organizations; land
for construction of cultural, social, health, education and training, physical
training and sports, science and technology, and diplomatic facilities and
other non-business facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Land for non-agricultural production and business,
including land for industrial parks, industrial clusters, export processing
zones; land for trading and service; land of non-agricultural production
establishments; land used for mining activities; and land for production of
building materials, and pottery;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Land used for public purposes, including land used for
transport (including airports, airfields, inland waterway ports, maritime
ports, rail system, road system and other transport facilities); irrigation;
land with historical-cultural relics or scenic spots; land for community
activities or public entertainment and recreation; land for energy facilities;
land for post and telecommunications facilities; land for markets; land for
waste dumping and treatment, and land for other public facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Land used by religious establishments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Land used for cemeteries, graveyards, funeral service
centers and cremation centers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Land with rivers, streams, canals, springs and
special-use water surface;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">k) </span><span style="color: black;">Other </span><span lang="VI" style="color: black; mso-ansi-language: VI;">non-agricultural </span><span style="color: black;">land, including land for
motels, tents and camps for workers in production establishments; land for
construction of warehouses and houses to store agricultural products, plant
protection drugs, fertilizers, machinery and tools for agricultural use, and
land for other buildings of land users which are used for non-commercial
purposes and not attached to residential land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Unused land, including land of types for which land use
purposes have not been determined yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 11. Bases for determining land types</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The determination of a land type must be based on the
following grounds:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The certificate of land use rights, or certificate of
house ownership and residential land use rights which is granted before
December 10, 2009; and the certificate of land use rights and ownership of
houses and other land-attached assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Papers on land use rights prescribed in Clauses 1, 2 and
3, Article 100 of this Law, for the cases in which the certificates mentioned
in Clause 1 of this Article have not yet been granted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Decisions on land allocation, land lease or permission
for change of land use purpose issued by competent state agencies, for the
cases in which the certificates mentioned in Clause 1 of this Article have not
yet been granted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For the cases in which papers prescribed in Clauses 1, 2
and 3 of this Article are not available, the determination of land type must
comply with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 12. Strictly prohibited acts</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Encroaching, occupying or destroying land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Violating publicized master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Failing to use land, or using land for improper
purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Failing to comply with law when exercising the rights of
land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Receiving transfer of agricultural land use rights
exceeding the quota set for households and individuals as prescribed by this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Using land, exercising land transactions without
registration with competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Failing to perform or fully performing financial
obligations toward the State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Abusing positions and powers to act against land
management regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Failing to provide land information or providing
incorrect land information as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Obstructing, or causing difficulties to, the exercise
of the rights of land users as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 2.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">RIGHTS AND DUTIES OF THE
STATE INVOLVING LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">SECTION 1. RIGHTS OF THE STATE INVOLVING LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 13. Rights of the representative of the land owner</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To decide on master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To decide on land use purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To prescribe land use quotas and land use terms.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To decide on land recovery and land requisition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To decide on land prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. To decide on hand-over of land use rights to land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. To decide on financial policies on land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. To prescribe the rights and obligations of land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 14. The State shall decide on land use purposes</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall decide on land use purposes through master
plans and plans on land use, and permit the change of land use purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 15. The State shall prescribe land use quotas and
land use terms</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall prescribe land use quotas, including
allocation quotas for agricultural land, allocation quotas for residential
land, recognition quotas for recognition of residential land use rights, and
quotas for receiving transfer of agricultural land use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall prescribe land use terms in the
following forms:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) </span>Long-term and stable use<span style="color: black;">;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) </span>Definite-term use<span style="color: black;">.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 16. The State shall decide on land recovery or
requisition</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall decide to recover land in the following
cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) For the purpose of national defense or security;
socio-economic development for the national or public interest;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land recovery due to violations of the land law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land recovery due to termination of land use in accordance
with law, voluntary return of land, or the risk of threatening human life.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The State shall decide to requisition land in case of
extreme necessity to perform national defense and security tasks, or in cases
of war or emergency circumstances, or to prevent and combat natural disasters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 17. The State shall allocate land use rights to
land users</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall allocate land use rights to land users in
the following forms:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Decision on allocation of land without the collection of
land use levy, and allocation of land with the collection of land use levy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Decision on lease of land with annual rental payment,
and lease of land with one-off rental payment for the entire lease period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Recognition of land use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 18. The State shall decide on land prices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall prescribe the principles and methods for
land valuation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall promulgate land price brackets and
tables, and decide on specific land prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">19. </span><span style="color: black;">The State shall
decide on financial policies involving land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall decide policies on financial collection
and spending involving land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall </span>performs the regulation of<span style="color: black;"> the added value from land which does not originate from
land user’s investment through tax police, land use levy, land rent, investment
in infrastructure, and support policies for persons having land recovered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">20. </span><span style="color: black;">The State shall
prescribe the rights and obligations of land users</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall prescribe the rights and obligations of
land users in conformity with the forms of land allocation, land lease,
recognition of land use rights, land use origin and financial obligations of
land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 21. Exercise of the rights of the land owner
representative</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The National Assembly shall promulgate laws and
resolutions on land; decide on national master plans and plans on land use; and
exercise the </span>supreme right to supervise over<span style="color: black;">
land management and use nationwide.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. People’s Councils at all levels shall exercise the right
to adopt local master plans and plans on land use before submitting them to
competent agencies for approval; to adopt land price tables and land recovery
to implement socio-economic development projects for the national or public
interest in their localities, according to </span><span lang="VI" style="color: black; mso-ansi-language: VI;">their </span><span style="color: black;">competence
prescribed in this Law; and to supervise the implementation of the land law in
their localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government and People’s Committees at all levels
shall exercise the rights of the land owner representative according to their
competence prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">SECTION 2. RESPONSIBILITIES OF THE STATE FOR LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 22. Contents of state management over land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Promulgating law normative documents on land management
and use and organizing the implementation thereof.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Determining administrative boundaries, compiling and
managing administrative boundary records and making administrative maps.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Surveying, measuring, making cadastral maps, land use
status quo maps and land use planning maps; surveying and assessing land
resources; and surveying for land pricing.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Managing master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Managing land allocation, land lease, land recovery and
change of land use purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Managing compensation, support and resettlement upon
land recovery.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Land registration, compiling and managing </span><span lang="VI" style="color: black; mso-ansi-language: VI;">cadas</span><span style="color: black;">tri</span><span lang="VI" style="color: black; mso-ansi-language: VI;">al </span><span style="color: black;">records, and granting certificates of
land use rights and ownership of houses and other land-attached assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Making land statistics and inventories.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Developing the land information system.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Financial management on land and land prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Managing and supervising the exercise of rights and
performance of obligations by land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">12. Inspecting, examining, supervising, monitoring and
assessing the observance of the land law, and handling violations of the land
law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">13. Disseminating and educating about the land law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">14. Settling land-related disputes; settling complaints and
denunciations involving land management and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">15. Managing activities of providing land-related services.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 23. Responsibilities for state management over land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall perform the unified state
management over land nationwide.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Natural Resources and Environment shall
take responsibility before the Government for the unified state management over
land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Related ministries and ministerial-level agencies shall,
within the scope of their respective tasks and powers, assist the Government in
performing the state management over land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. People’s Committees at all levels shall perform the
state management over land in </span><span lang="VI" style="color: black; mso-ansi-language: VI;">the</span><span style="color: black;">ir localities
according to their competence prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 24. Land management agencies</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The system of land management agencies shall be
organized uniformly from central level to local level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Natural Resources and Environment is
land administration agency at the central level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land management agencies at the local level shall be set up
in provinces and centrally run cities, and in districts, towns and provincial
cities; land-related public service organizations shall be set up and operate
in accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 25. Cadastral civil servants in communes, wards and
townships</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Communes, wards and townships must have civil servants
performing cadastral work in accordance with the Law on cadres and civil
servants.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Cadastral civil servants in communes, wards and
townships shall assist commune-level People’s Committees in local land
management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 26. The State’s guarantees for land users </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. State protects the lawful rights to use land and
land-attached assets of land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. State grants the certificates of land use rights and
ownership of houses and other land-attached assets to land users who are
eligible as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. When State recovers land for national defense or
security purpose; or for socio-economic development for the national or public
interest, land users shall be entitled to compensation, support and
resettlement as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. State adopts policies in the form of vocational
training, change of occupation and job seeking to facilitate for persons
directly engaging in agriculture, forestry, aquaculture or salt production and
having no land for production due to land use restructuring or economic
restructuring.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The State does not recognize the reclaim of land which
has been allocated to others in accordance with the State’s regulations in the
process of implementing the land policy of the State of the Democratic Republic
of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam
and the State of the Socialist Republic of Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 27. Responsibilities of the State for residential
and agricultural land applicable to ethnic minorities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To adopt policies on residential land and land for
community activities for ethnic minorities in conformity with their customs,
practices and cultural identities and the practical conditions of each region;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To adopt policies to facilitate for ethnic minorities
who are directly engaged in agricultural production in rural areas to have land
for agricultural production.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28. Responsibilities of the State for the building
up and provision of land information</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To build up and manage the land information system and
guarantee the right to access to the land information system for organizations
and individuals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To promptly announce and publicize available information
in the land information system for organizations and individuals, except
confidential information as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To notify administrative decisions and acts in the field
of land administration to organizations and individuals whose lawful rights and
interests are affected.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Competent state agencies and persons in land
administration and use shall facilitate and provide land information for
organizations and individuals in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 3.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">ADMINISTRATIVE BOUNDARIES
AND BASE SURVEY ON LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">SECTION 1. ADMINISTRATIVE BOUNDARIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29. Administrative boundaries</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall direct the determination of
administrative boundaries and the compilation and management of administrative
boundary records at all levels nationwide.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Minister of Home Affairs shall prescribe the order and
procedures for identification of administrative boundaries and the management
of boundary landmarks and administrative boundary records at all levels.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Minister of Natural Resources and </span><span lang="VI" style="color: black; mso-ansi-language: VI;">Environment </span><span style="color: black;">shall prescribe the techniques and economic-technical
specifications for placing administrative boundary landmarks and compiling
administrative boundary records at all levels.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. People’s Committees at all levels shall organize the
determination of administrative boundaries on the field and compilation of
administrative boundary records in </span><span lang="VI" style="color: black; mso-ansi-language: VI;">their </span><span style="color: black;">respective
localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Commune-level People’s Committees shall manage
administrative boundary landmarks on the field in their localities. If the
administrative boundary landmarks are lost, moved or damaged, they shall
promptly report this to the People’s Committees of districts, towns or
provincial cities (below referred to as district-level People’s Committees).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The administrative boundary records include paper and
electronic documents showing information on the establishment and adjustment of
administrative units and boundary landmarks and boundary lines of those administrative
units.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The superior People’s Committee shall certify the
administrative boundary records of the immediate subordinate level. The
Ministry of Home Affairs shall certify the administrative boundary records of
provinces and centrally run cities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The administrative boundary records of a level shall be
archived at the People’s Committee of such level, the superior People’s
Committee, the Ministry of Home Affairs and the Ministry of Natural Resources
and Environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Disputes over administrative boundaries among
administrative units shall be settled by the People’s Committees of such
administrative units through </span><span lang="VI" style="color: black; mso-ansi-language: VI;">their </span><span style="color: black;">coordination. If
they fail to reach agreement or the results lead to changes in administrative
boundaries, the settlement competence is provided as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) If the dispute is related to the boundaries of provinces
or centrally run cities, the Government shall submit it to the National
Assembly for decision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the dispute is related to the boundaries of
districts, towns or provincial cities or communes, wards or townships, the
Government shall submit it to the National Assembly Standing Committee for
decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of Natural Resources and Environment, the land
management agencies of provinces and centrally run cities, of districts, towns
and provincial cities shall provide necessary documents and coordinate with
competent state agencies in settling disputes involving administrative
boundaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 30. Administrative maps</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The administrative maps of a locality must be made on
the basis of administrative boundary maps of such locality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The making of administrative maps must comply with the
following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Ministry of Natural Resources and Environment shall
provide </span><span lang="VI" style="color: black; mso-ansi-language: VI;">d</span><span style="color: black;">ir</span><span lang="VI" style="color: black; mso-ansi-language: VI;">ections </span><span style="color: black;">and guidelines for making administrative
maps of all levels nationwide and organize the making of administrative maps
for the whole country and provinces and centrally run cities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The People’s Committees of provinces and centrally run
cities (below referred to as provincial People’s Committee) shall organize the
making of administrative maps of districts, towns and provincial cities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">SECTION 2. BASE SURVEY OF LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 31. Making and adjustment of cadastral maps</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The measurement, drawing of cadastral maps must be
conducted in details for each land parcel in each administrative unit of
commune, ward or township.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The adjustment of cadastral maps is made when there are
changes in shape, dimension, and area of the land parcel or other factors
involving the contents of cadastral maps.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Minister of Natural Resources and Environment shall
prescribe the making, adjustment and management of cadastral maps for the whole
country and conditions for practice of cadastral measurement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Provincial People’s Committees shall organize the making,
adjustment and management of cadastral maps in their respective localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32. Survey and assessment activities of land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Survey and assessment of land include the following
activities:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Surveying and assessing land quality and potential;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Surveying and assessing land degradation and pollution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Surveying and classifying agricultural land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Making land statistics and conducting land inventory;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Surveying and making statistics on land prices;
monitoring land price changes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Building up and maintaining observation and supervision
systems for land resources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Survey and assessment of land include the following
contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Sampling, analyzing and making statistics on land
observation data;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Making maps on land quality, land potential, land
degradation, land pollution, classification of agricultural land, and land
prices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Making assessment reports on land quality, land
potential, land degradation, land pollution, classification of agricultural
land, and land prices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Making reports on land statistics and land inventory,
drawing land use status quo maps, and reports on land price and changes in land
prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 33. Organization of land survey and assessment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Ministry of Natural Resources and Environment shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Organize, and publicize results of, survey and
assessment of land for the whole country and all regions once every 5 years and
for each theme;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Direct the survey and assessment of land in provinces
and centrally run cities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Summarize and publish results of survey and assessment
of land nationwide.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall organize, and
publicize results of, survey and assessment of land of their respective
localities, and send the results to the Ministry of Natural Resources and
Environment for summarization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Minister of Natural Resources and Environment shall
prescribe the land survey and assessment and conditions on the capacity of
units which conduct land survey and assessment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 34. Land statistics and inventories and the making
of land use status quo maps</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land statistics and inventories include periodical land
statistics and inventories and thematic land inventories.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Periodical land statistics and land inventories must
comply with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land statistics shall be made and land inventories shall
be conducted according to administrative units of communes, wards and
townships;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land statistics shall be made once a year, except the
year when land inventory is conducted;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land inventory shall be conducted once every 5 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The </span><span lang="VI" style="color: black; mso-ansi-language: VI;">land use status quo map</span><span style="color: black;"> must be made once
every 5 years in connection with land inventory as prescribed in Clause 2 of
this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Thematic land inventories serving the state management
must be conducted under decisions of the Prime Minister or the Minister of
Natural Resources and Environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Responsibilities for making land statistics and
conducting land inventories and making land use status quo map are prescribed
as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The People’s Committees at all levels shall make land
statistics and conduct land inventories and make land use status quo maps of
their respective localities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The results of land statistics and inventories and the
making of land use status quo maps of localities shall be reported to the
immediate superior People’s Committees by the People’s Committees at commune
and district levels, reported to the Ministry of Natural Resources and
Environment by the provincial People’s Committees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Ministry of National Defense and the Ministry of Public
Security shall assume the prime responsibility for, and coordinate with
provincial People’s Committees in, making statistics and conducting inventories
on land used for national defense or security purpose, and send reports on
their results to the Ministry of Natural Resources and Environment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">d) </span><span style="color: black;">The Ministry of Natural Resources and Environment shall
summarize and report to the Prime Minister and publicize the results of annual
land statistics and 5-year land inventories for the whole country.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Minister of Natural Resources and Environment shall
detail the making of land statistics, conducting of land inventories and making
of land use status quo maps.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 4.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">MASTER PLANS, PLANS ON
LAND USE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 35. Principles of formulation of master plans and
plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To conform to strategies, master plans and plans on
socio-economic development, national defense and security.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To be formulated from the master level to detailed
level; the master plan on land use of the subordinate level must conform to the
master plan on land use of the superior level; and the land use plans must
conform to the master plan on land use approved by competent state agencies.
The national master plan on land use must take into account specific
characteristics and linkages of the socio-economic regions; and the
district-level master plan on land use must demonstrate the contents of the
commune-level land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To use land economically and efficiently.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Reasonable exploitation of natural resources and
environmental protection; climate change adaptation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To protect and embellish cultural-historical relics and
scenic spots.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. To be democratic and public.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. To ensure priority for using the land fund for the
purposes of national defense and security, serve national and public interests,
food security and environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Master plans and plans of the sectors, fields and
localities that use land must conform to the master plans, plans on land use
already decided or approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36. System of master plans and plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. National master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. District-level master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Master plans, plans on land use for national defense.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Master plans, plans on land use for security.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 37. Periods of master plans and plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The period of master plan on land use is 10 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The period of land use plans at the national and
provincial levels and for national defense and security is 5 years.
District-level land use plans must be made every year.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 38. National master plan on land use and plan</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The national master plan on land use must be formulated
based on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) National strategies for socio-economic development,
national defense and security; master plans on the development of
socio-economic regions; and strategies and master plans for development of
sectors, fields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Natural and socio-economic conditions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Current land use status, land potential and results of
implementation of the national master plan on land use in the previous period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Land use demands of all sectors and fields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Scientific and technological advances involving land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The national master plan on land use includes the following
contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Orientation for land use in 10 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Determination of land use targets for agricultural land,
non-agricultural land, unused land, including the determination of the areas of
paddy land, land used only for wet rice farming, land for protective forest,
land for special-use forest, land for production forest, aquaculture land,
salt-production land, land for national defense or security purpose, land for
industrial parks, land for export processing zones, land for hi-tech zones,
land for economic zones, land for national infrastructure development, land for
cultural-historic relics and scenic spots, urban land and land for waste dump
and treatment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Determination of the areas of the land types specified
at Point b this Clause in the planning period for each provincial
administrative unit and each socio-economic region;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The land use-planning maps at the national level and of
socio-economic regions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Solutions for implementation of the master plan on land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The national land use plan must be formulated based on: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The national master plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The 5-year and annual socio-economic development plans
of the whole country;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land use demands in 5 years of all sectors and fields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Results of implementation of the national land use plan
in the previous period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Ability to invest and mobilize resources for
implementing the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The national land use plan includes the following
contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Analysis and evaluation of the implementation of the
national land use plan in the previous period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Determination of the areas of the land types specified
at Point b, Clause 2 of this Article in the 5-year land use plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The 5-year land use plans for each provincial
administrative unit and each socioeconomic region;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Solutions for implementation of the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 39. Provincial master plans, plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A provincial master plan on land use must be formulated
based on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The national master plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The master plans for socio-economic development of the
socio-economic region and the province or centrally run city; the strategies
and master plans on development of sectors and fields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Natural and socio-economic conditions of the province or
centrally run city;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Current land use status, land potential and results of
implementation of the provincial master plan on land use in the previous
period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Land use demands of all sectors and fields and of the
province;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Land use quotas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Scientific and technological advances involving land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A provincial master plan on land use has the following
contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Orientation for land use in 10 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Determination of the areas of the land types already
allocated in the national master plan on land use and the areas of the land
types in accordance with provincial land use demands;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">c) </span><span style="color: black;">Determination of land use zones by land use function;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Determination of the areas of the land types specified
at Point b of this Clause for each district-level administrative unit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The provincial land use-planning map;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Solutions for implementation of the master plan on land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The provincial land use plans must be formulated based
on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The national 5-year land use plan; the provincial master
plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The provincial 5-year and annual socio-economic
development plans;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land use demands in 5 years of all sectors and fields
and the province;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Results of implementation of the provincial land use
plan in the previous period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Ability to invest and mobilize resources for
implementing the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A provincial land use plan has the following contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Analysis and evaluation of the implementation of the
provincial land use plan in the previous period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Determination of the areas of the land types specified
at Point b, Clause 2 of this Article in the land use plan period for each year
and each district-level administrative unit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Determination of the areas of the land types for which
land use purposes need to be changed as prescribed at Points a, b, c, d and f,
Clause 1, Article 57 of this Law in the land use plan period for each year and
each district-level administrative unit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Determination of the areas and locations of national and
provincial construction works and projects which use land for the purposes
prescribed in Articles 61 and 62 of this Law in the land use plan period for
each year and each district-level administrative unit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For projects on technical infrastructure, construction,
embellishment of urban centers and rural residential areas, the determination
of locations and areas of recovered land in the adjacent areas must be
conducted concurrently in order to put land use rights up for auction to
implement housing, trading, service, production and business projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Making the provincial land use plan map;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Solutions for implementation of the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 40.</span></b><span style="color: black;"> <b>District-level
master plans, plans on land use</b></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A district-level master plan on land use must be
formulated based on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The provincial master plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">The master plans for socio-economic development of the
province and district;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Natural and socio-economic conditions of the district,
town or provincial city;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The current land use status, land potential and results
of implementation of the district-level master plan on land use in the previous
period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Land use demands of all sectors and fields, the district
and communes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Land use quotas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Scientific and technological advances involving land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A district-level master plan on land use has the
following contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Orientation for land use in 10 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Determination of the areas of the land types already
allocated in the provincial master plan on land use and the areas of land types
in accordance with land use demands of the district and communes;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Determination of land use zones by land use function for
each commune-level administrative unit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Determination of the areas of land types prescribed at
Point b of this Clause for each commune-level administrative unit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The district-level land use planning map in which the
zones already planned for paddy land and for changes of land use purposes as
prescribed at Points a, b, c, d and f, Clause 1, Article 57 of this Law must be
demonstrated in detail for each commune-level administrative unit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Solutions for implementation of the master plan on land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A district-level annual land use plan must be formulated
based on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The provincial land use plan;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The district-level master plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land use demands in the planning year of all sectors,
fields and levels;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Ability to invest and mobilize resources for
implementing the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A district-level annual land use plan has the following
contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Analysis and evaluation on the implementation result of
the land use plan in the previous year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Determination of the areas of the land types already
allocated in the provincial land use plan and the area of land types in
accordance with land use demands of the district and communes in the planning
year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">c) </span><span style="color: black;">Determination of the areas and locations of land to be
recovered to implement construction works and projects which use land for the
purposes prescribed in Articles 61 and 62 of this Law in the planning year for
each commune-level administrative unit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For the projects on technical infrastructure, construction,
embellishment of urban centers and rural residential areas, the determination
of locations and areas of the recovered land in the adjacent area must be
conducted concurrently in order to put up land use rights for auction to
implement housing, trading, service, production and business projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Determination of the areas of land types of which land
use purposes need to be changed as prescribed at Points a, b, c, d and f,
Clause 1, Article 57 of this Law in the planning year and for each
commune-level administrative unit;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) District-level annual land use plan map;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Solutions for implementation of the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Urban districts of which the urban master plans have
been approved by competent state agencies shall are not required making master
plan on land use but must formulate annual land use plans; in case the urban
master plan of an urban district is inconsistent with the area allocated in the
provincial master plan on land use, it must be adjusted in accordance with the
provincial master plan on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 41. Master plans, plans on land use for national
defense or security purpose</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A master plan on land use for national defense or
security purpose must be formulated based on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The national master plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Strategies for socio-economic development, national
defense and security and master plans for the development of socio-economic
regions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Natural and socio-economic conditions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The </span><span lang="VI" style="color: black; mso-ansi-language: VI;">current </span><span style="color: black;">land use status, land potential
and results of implementation of the master plan on land use for national
defense or security purpose in the previous period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The land use demands for national defense or security;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Land use quotas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Scientific and technological advances involving land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A master plan on land use for national defense or
security purpose has the following contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Orientation for land use for national defense or
security purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">Determination of land use demands for national defense or
security purpose in the planning period in accordance with the master plan for
socio-economic development, national defense and security and national plan for
socio-economic development;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Determination of the locations and areas of land for
national defense or security purpose which may be re-allocated to localities
for management and use for socio-economic development;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Solutions for implementation of the master plan on land
use for national defense or security purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. A land use plan for national defense or security purpose
must be formulated based on:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The national 5-year land use plan and the master plan on
land use for national defense or security purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land use demands in 5 years for national defense or
security purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Results of implementation of the land use plan for national
defense or security purpose in the previous period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Ability to invest and mobilize resources for
implementing the land use plan for national defense or security purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. A land use plan for national defense or security purpose
has the following contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Analysis and evaluation of the implementation result of
the land use plan for national defense or security purpose in the previous
period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Determination of the locations and areas of land which
shall be used for national defense or security purpose in the 5-year land use
plan and detailed for each year;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Determination in detail of the locations and areas of
land for national defense or security purpose which may be re-allocated to
localities in the 5-year period;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Solutions for implementation of the land use plan for
national defense or security purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 42. Responsibilities for formulating master plans,
plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall organize the formulation of
national master plans and plans on land use. The Ministry of Natural Resources
and Environment shall assume the prime responsibility for assisting the
Government in formulating national master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall organize the
formulation of provincial- level master plans, plans on land use.
District-level People’s Committees shall organize the development of
district-level master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Provincial- and district-level land management agencies
shall assume the prime responsibility for assisting their respective People’s
Committees in the formulation of master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Ministry of National Defense shall organize the
formulation of master plans and plans on land use for national defense. The
Ministry of Public Security shall organize the formulation of master plans and
plans on land use for security.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 43. Consultations on master plans, plans on land
use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The agencies which organize the formulation of master
plans and plans on land use as prescribed in Clauses 1 and 2, Article 42 of
this Law shall organize consultations with the people on master plans, plans on
land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The forms, contents and timing of consultation with the
people on master plans, plans on land use must comply with the following
provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The consultations with the people on national and
provincial master plans, plans on land use must be conducted in the form of
publicizing the contents of master plans and plans on land use on the websites
of the Ministry of Natural Resources and Environment and the provincial- level
People’s Committees. The consultations with the people on district-level master
plans, plans on land use must be conducted in the form of organizing meetings,
direct consultation and publicizing the contents of master plans and plans on
land use on the websites of provincial and district-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The consultations with the people on master plans, plans
on land use must be conducted on the targets of master plans and plans on land
use, projects and construction works to be implemented during the master plan
on land use and plan periods;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The consultations with the people on master plans, plans
on land use must be conducted within 30 days after competent state agencies
decide to conduct consultations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Agencies responsible for conducting consultations with
the people on master plans, plans on land use prescribed in Clause 1 of this
Article shall prepare reports on summarization, assimilation and explanation of
the people’s opinions, and improve the master plans, plans on land use before
submitting to the appraisal board for master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For master plans, plans on land use for national defense
or security purpose, the Ministry of National Defense and the Ministry of
Public Security shall conduct consultations with provincial- level People’s
Committees in the course of formulation of master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail this Article. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 44. Appraisal of master plans and plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Competence to establish the appraisal board for master
plans, plans on land use:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Prime Minister may establish an appraisal board for
national master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of Natural Resources and Environment shall
assist this appraisal board during the process of appraising master plans,
plans on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Minister of Natural Resources and Environment may
establish an appraisal board for master plans, plans on land use for national
defense or security purpose, and for provincial master plans, plans on land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land management agencies at central level shall assist this
appraisal board during the process of appraising master plans, plans on land
use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The chairperson of a provincial People’s Committee may
establish an appraisal board for district-level master plans, plans on land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land management agencies at provincial and district levels
shall assist this appraisal board in appraising master plans, plans on land
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The appraisal boards for master plans, plans on land use
at all levels shall appraise and send the notices of appraisal results of land
use master plans and plans to the agencies in charge of organizing the
formulation of master plans and plans on land use as prescribed in Article 42
of this Law. The agencies in charge of organizing the formulation of master
plans and plans on land use shall assimilate and explain the contents stated in
the notices of appraisal results of land use master plans and plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of necessity, the appraisal board for master plans,
plans on land use shall organize the examination and field survey of the areas
for which the land use purposes are planned to change, especially changing of
paddy land, land for protective forest and land for special-use forest.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The appraisal of a master plan on land use covers the
following contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Legal and scientific bases for the formulation of the
master plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The extent of conformity of the master plan on land use
with strategies and master plans for socio-economic development, national
defense and security of the whole country and the locality, and with the master
plans for development of sectors and fields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Socio-economic and environmental effects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The feasibility of the master plan on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The appraisal of a land use plan covers the following
contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The extent of conformity of the land use plan with the
master plan on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The extent of conformity of the land use plan with the
plan for socio-economic development;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The feasibility of the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The fund for appraisal of master plans and plans on land
use shall be determined as a separate item in the fund for formulation of
master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 45. Competence to decide and approve master plans,
plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The National Assembly shall decide on national master
plans and plans on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall approve provincial master plans,
plans on land use, master plans, plans on land use for national defense purpose
and master plans, plans on land use for security purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Provincial People’s Committees shall submit provincial
master plans, plans on land use to their respective People’s Councils for
adoption before submitting them to the Government for approval.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Provincial People’s Committee shall approve
district-level master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">District-level People’s Committees shall submit
district-level master plan on land use to their People’s Councils for adoption
before submitting them to the provincial People’s Committee for approval.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">District-level People’s Committees shall submit annual land
use plans to the provincial People’s Committee for approval. Provincial
People’s Committees shall submit to their People’s Councils for adoption the
lists of projects for which land needs to be recovered as prescribed in Clause
3, Article 62 of this Law, before approving the district-level annual land use
plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 46. Adjustment of master plans and plans on land
use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Adjustment of a master plan on land use is only
conducted in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) There are adjustments to the strategies for
socio-economic development, national defense, and security or master plan for
development of socio-economic regions and such adjustments result in change of
land use structure;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">Natural disasters or wars result in changes in the land use
purposes, structure, locations and area;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) There are adjustments in the master plan on land use of
the immediate superior level which affect the master plan on land use of the
concerned level;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) There are adjustments to local administrative
boundaries.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Adjustments to a land use plan are only conducted when
there are adjustments in the master plan on land use or there are changes in
the ability to implement the land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Adjustments to a master plan on land use are part of the
approved Master plan on land use. Adjustments to a land use plans are part of
the approved land use plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The adjustment of master plans and plans on land use must
be conducted under Articles 42, 43, 44 and 48 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The state agencies competent to decide on or approve
master plans, plans on land use at a certain level have competence to decide on
or approve adjustments to master plans, plans on land use at that level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 47. Consultancy on formulation of master plans and
plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In the process of formulation of master plans and plans
on land use, the agencies in charge of formulation of master plans and plans on
land use may hire consultants to formulate master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall prescribe the conditions for
organizations and individuals to provide consultancy on formulation of master
plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 48. Publicization of master plans and plans on land
use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The master plans, plans on land use at national,
provincial and district levels must be publicized after being decided or
approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Responsibilities for publicizing master plans, plans on
land use are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The Ministry of Natural Resources and Environment shall
publicize the national master plans and plans on land use at its head office
and on its website;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Provincial People’s Committees shall publicize
provincial master plans and plans at their head offices and on their websites;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) District-level People’s Committees shall publicize
district-level master plans, plans on land use at their head offices and on
their websites and the contents of district-level master plans, plans on land
use involving communes, wards and townships at the head offices of
commune-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Timing and duration for publicizing master plans, plans
on land use are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The master plans, plans on land use must be publicized
within 30 days from the date they are decided or approved by competent state
agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The publicity is implemented throughout periods of the
master plans, plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 49. Implementation of master plans and plans on
land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall organize and direct the
implementation of the national master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Prime Minister shall, based on national land use
targets which have been decided by the National Assembly, allocate land use
targets for provinces and centrally run cities, the Ministry of National
Defense and the Ministry of Public Security.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Provincial- and district-level People’s Committees shall
implement Master plans, plans on land use of their respective localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Commune-level People’s Committees shall implement Master
plans, plans on land use in their communes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of National Defense and the Ministry of Public
Security shall implement Master plans, plans on land use for national defense
or security, respectively.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the master plan on land use has been publicized but
the annual district-level land use plan is not yet available, land users may
continue using land and exercise the rights of land users as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the district-level annual land use plans are available,
land users for whom the land use purposes are to be changed or whose land is to
be recovered in accordance with the plans may continue exercising the rights of
land users, but may not build new houses or construction works or plant
perennial crops. They shall apply for permission from competent state agencies
before repairing or renovating existing houses or construction works.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If a land area is to be recovered for implementation of
a project or for change of land use purpose as indicated in the publicized
annual district-level land use plan, but the decision to recover land has not
been issued or the change of land use purpose has not been approved within 3
years, the state agency that has competence to approve the land use plan shall
adjust or cancel the recovery or change of land use purpose and shall publicize
such adjustment or cancellation for part of land stated in plan on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the state agency that has competence to approve the
land use plan fails to adjust or cancel, or does adjust or cancel but fails to
publicize such adjustment or cancellation, land users are not subject to the
limitation of rights as prescribed in Clause 2 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. At the end of the master plan on land use period, the
land use targets that have not fully been implemented may continue to be implemented
until the master plan on land use of the subsequent period is decided or
approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail the organization of the
implementation of master plans and plans on land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 50. Report on implementation of master plans and
plans on land use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The responsibility to make annual reports on results of
implementation of master plans and plans on land use is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The People’s Committees at commune and district levels
shall send reports on results of implementation of master plans and plans on
land use to the direct superior People’s Committees. Provincial People’s
Committees shall send report on results of implementation of master plans and
plans on land use to the Ministry of Natural Resources and Environment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The Ministry of National Defense or the Ministry of
Public Security shall send reports on results of implementation of master plans
and plans on land use for national defense or security purpose to the Ministry
of Natural Resources and Environment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The Ministry of Natural Resources and Environment shall
summarize the annual results of implementation of master plans and plans on
land use of the whole country in a report to the Government for submission to
the National Assembly at the year-end session.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The report on results of implementation of the annual
land use plan for the last year of the first land use plan period must be
enclosed with the review report on the implementation of the whole land use
plan period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The report on results of implementation of the annual land
use plan for the last year of the master plan on land use period must be
enclosed with the review report on the implementation of the last land use plan
period and the review report on the implementation of the whole master plan on
land use period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">51. </span><span style="color: black;">Settlement of
problems arising in master plans, plans on land use after this Law takes effect</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When formulating the land use plans for 5 years
(2016-2020), the master plans, plans on land use that have been decided or
approved by competent state agencies prior to the effective date of this Law
must be reviewed and additionally surveyed for adjustment in accordance with
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the district-level master plan on land use and plan
have not yet been approved by competent state agencies when this Law takes
effect, the land recovery, land allocation, land lease, recognition of land use
rights and change of land use purpose must be conducted in accordance with the
provincial land use plans and the list of projects for socio-economic
development of the district concerned which is prepared and submitted by the
district-level People’s Committee to the provincial People’s Committee for
decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The approval of district-level master plans, plans on land
use must be completed within 01 year after this Law takes effect.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 5.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND ALLOCATION, LAND
LEASE AND CHANGE OF LAND USE PURPOSE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 52. Bases for land allocation, land lease and
change of land use purpose</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The annual district-level land use plans which have been
approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land use demands as indicated in investment project
documents or in applications for land allocation, land lease or change of land
use purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">53. </span><span style="color: black;">Allocation or lease
of land which is currently used by a person to another</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State’s decision on allocation or lease of land which
is already being used by a person to another may be made only after a competent
state agency decides on land recovery in accordance with this Law and the compensation,
support and resettlement have been completed in accordance with law in case
ground clearance is required.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 54. Land allocation without land use levy</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall allocate land without land use levy in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals directly engaged in
agriculture, forestry, aquaculture or salt production to whom agricultural land
is allocated within the quotas prescribed in Article 129 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Persons who use protective forest land, special-use
forests or production forests which are natural forests, for office
construction, for national defense or security purpose, for noncommercial
public use, for cemeteries and graveyards which fall outside the cases
prescribed in Clause 4, Article 55 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. </span><span lang="VI" style="color: black; mso-ansi-language: VI;">Public </span><span style="color: black;">non-business organizations that are
not self-financed and use land for office construction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Organizations that use land for construction of
resettlement houses under the State’s projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Communities using agricultural land; religious
establishments using non-agricultural land as prescribed in Clause 1, Article
159 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 55. Land allocation with land use levy</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall allocate land and collect land use levy in
the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals that are allocated
residential land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations that are allocated land to
implement investment projects on construction of houses for sale or a
combination of sale and lease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Overseas Vietnamese and foreign-invested enterprises
that are allocated land to implement investment projects for the construction
of houses for sale or for a combination of sale and lease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Economic organizations that are allocated land to
implement investment projects on infrastructure of cemeteries and graveyards
for transfer of land use rights together with the infrastructure.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 56. Land lease</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State may lease land and collect an annual land
rental or full one-off rental for the entire lease period in the following
cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Households and individuals that use land for the purpose
of agriculture, forestry, aquaculture or salt production;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Households and individuals that need to further use
agricultural land that exceeds the land allocation quotas prescribed in Article
129 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Households and individuals that use land for trading and
services, mining activities, production of construction materials, production
of ceramic products, and non-agricultural production establishments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Households and individuals that use land for
construction of public facilities for commercial purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Economic organizations, overseas Vietnamese and
foreign-invested enterprises that use land to implement investment projects in
agriculture, forestry, aquaculture or salt production, for non-agricultural
business and production purpose, for construction of public facilities for
commercial purpose, and for implementation of investment projects on houses for
lease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Economic organizations, self-financed public
non-business organizations, overseas Vietnamese and foreign-invested enterprises
that use land for construction of non-business facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Foreign organizations with diplomatic functions that use
land to build offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State may lease land to and collect annual rentals
from people’s armed forces units for the purpose of agriculture, forestry,
aquaculture or salt production, or in combination with national defense or
security tasks.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 57. Change of land use purpose</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Cases in which change of land use purpose requires
permission by competent state agencies:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Change of land for rice cultivation to land for
perennial crops, forests, aquaculture or salt production;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Change of land for other annual crops to land for
saltwater aquaculture, salt production or aquaculture in ponds, lakes or
marshlands;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Change of special-use forest land, protective forests or
production forests to land for other purposes within the type of agricultural
land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Change of agricultural land to non-agricultural land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Change of non-agricultural land which is allocated by
the State without land use levy to non-agricultural land which is allocated by
the State with land use levy, or to leased land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Change of non-agricultural land which is not residential
land to residential land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Change of land for construction of non-business
facilities or land for public purposes involving commercial purpose, or
non-agricultural land for business and production purposes which is not land
for trading or services to land for trading or services; change of land for
trading or services or land for construction of non-business facilities to land
for non-agricultural production establishments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When changing the land use purpose under Clause 1 of
this Article, land users shall fulfill financial obligations as prescribed by
law. The land use regime and the rights and obligations of land users are those
applicable to the type of the land used for the new purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 58. Conditions for land allocation, land lease and
change of land use purpose to implement investment projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For investment projects that use paddy land or
protective forest land or land for special- use forests for other purposes and
are other than those to be decided by the National Assembly or approved in
principle by the Prime Minister, competent state agencies may only decide on
land allocation or land lease or permit change of land use purpose when one of
the following documents is available:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The written approval by the Prime Minister for change of
land use purpose for the paddy land with an area of 10 ha or more, and for
protective forest or special-use forest with a land area of 20 ha or more;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The resolution of the provincial People’s Council for
change of land use purpose for the paddy land with an area less than 10 ha, and
for protective forest or special-use forest with a land area less than 20 ha.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For investment projects which use land on islands or in
border or coastal communes, wards or townships, competent state agencies may
only decide on land allocation, land lease or change of land use purpose upon
receiving written approval from related ministries and sectors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Those who are allocated land or leased land by the
State, or permitted by the State to change land use purpose to implement
investment projects must meet the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Having financial capacity to ensure the land use
according to the investment project’s schedule;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Paying a deposit in accordance with the investment law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Not violating the land law if they are implementing
other projects on the state-allocated or -leased land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 59. Competence to allocate, lease land and approve
change of land use purpose</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Provincial People’s Committees may decide on the
allocation or lease of land, and permit change of land use purpose in the following
cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Allocation or lease of land to, and permission for
change of land use purpose for, organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Allocation of land to religious establishments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Allocation of land to overseas Vietnamese or
foreign-invested enterprises under Clause 3, Article 55 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Lease of land to overseas Vietnamese or foreign-invested
enterprises under Points e and f, Clause 3, Article 56 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Lease of land to foreign organizations with diplomatic
functions</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. District-level People’s Committees may decide on the
allocation or lease of land, and permit change of land use purpose in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Allocation or lease of land to, and permission of change
of land use purpose for, households and individuals. If these subjects wish to
lease or use agricultural land with an area of 0.5 ha or more for trading and
service purposes, written approval from the provincial People’s Committee is
required before the district-level People’s Committee makes decision;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Allocation of land to communities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Commune-level People’s Committees may lease land from
the agricultural land fund for public purposes in their communes, wards or
townships.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Agencies having the competence to decide on land
allocation or lease and permit change of land use purpose as prescribed in
Clauses 1 and 2 of this Article may not delegate their competence.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 60. Handling of cases of land allocation and land
lease which are decided prior to the effective date of this Law</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations, households, individuals and
overseas Vietnamese that are eligible to lease land in accordance with this Law
and are allocated land with land use levy by the State prior to the effective
date of this Law, may continue using the land for the remaining land use term
without having to change to lease land. Upon the expiry of the land use term,
if permitted to extend the land use term by a competent state agency, they
shall change to lease land in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Organizations, households, individuals and overseas
Vietnamese who are eligible to lease land in accordance with this Law and are
allocated land by the State without land use levy prior to the effective date
of this Law, shall change to lease land from the effective date of this Law and
pay land rental.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Economic organizations, households, individuals and
overseas Vietnamese that are eligible to lease land in accordance with this Law
and lawfully </span><span lang="VI" style="color: black; mso-ansi-language: VI;">acquire
</span><span style="color: black;">land use rights prior to the effective date of
this Law, may continue using the land for the remaining land use term without
having to change to lease land in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Economic organizations that are eligible to lease land
in accordance with this Law and lawfully acquire agricultural land use rights
from households or individuals that are allocated land without land use levy by
the State to implement investment projects in agricultural production prior to
the effective date of this Law, may continue using the land for the remaining
land use term without having to change to lease land in accordance with this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Overseas Vietnamese and foreign-invested enterprises
that lease land with full one-off rental payment for the entire lease period to
implement investment projects on construction of houses for sale or for a
combination of sale and rent prior to the effective date of this Law, may
continue using the land for the remaining land use term, or change to land
allocation with land use levy in accordance with this Law if they have demand.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 6.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND RECOVERY, LAND
REQUISITION, COMPENSATION, SUPPORT AND RESETTLEMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. LAND RECOVERY AND LAND REQUISITION</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">61. </span><span style="color: black;">Land recovery for
national defense or security purpose</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State may recover land for national defense or security
purpose in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land for military barracks or offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land for construction of military bases;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land for construction of national defense works, battle
fields and special works of national defense or security;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Land for military railway stations and ports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Land for industrial, scientific and technological,
cultural or sports facilities that directly serve national defense or security
purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Land for warehouses of the people’s armed forces;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Land for shooting grounds, training grounds, and weapon
testing and destroying sites;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Land for training institutions and centers, hospitals
and sanatoriums of the people’s armed forces;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Land for construction of public-duty houses of the
people’s armed forces;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Land for detention and education institutions managed
by the Ministry of National Defense or the Ministry of Public Security.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 62. Land recovery for socio-economic development in
the national or public interest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State may recover land for socio-economic development
in the national or public interest in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Implementation of projects of national importance which
are approved in principle by the National Assembly for which land must be
recovered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Implementation of projects which are approved or decided
by the Prime Minister, for which land must be recovered, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Projects on construction of industrial parks, export
processing zones, hi-tech zones, economic zones, new urban centers; investment
projects funded with official development assistance (ODA) capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects on construction of offices of state agencies,
central political and socio-political organizations, offices of foreign
organizations with diplomatic functions; ranked historical-cultural relics and
scenic spots, parks, squares, statutes, monuments and national public non-business
facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Projects for construction of national technical
infrastructure including transport, irrigation, water supply and drainage,
electricity and communication facilities; oil and gasoline pipelines and
depots; national reserve warehouses; facilities for waste collection and
treatment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Implementation of projects which are approved by
provincial People’s Councils for which land must be recovered, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Projects on construction of offices of state agencies,
political and socio-political organizations; ranked historical-cultural relics
and scenic spots, parks, squares, statutes, monuments, and local public
non-business facilities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Projects on construction of local technical
infrastructure including transport, irrigation, water supply and drainage,
electricity, communication and urban lighting works; facilities for waste
collection and treatment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Projects on construction of common activities of the
communities; projects on resettlement, dormitories for students, social houses,
and public-duty houses; construction of religious establishments, public
culture, sports and entertainment and recreation centers; markets; graveyards,
cemeteries, funeral service centers and cremation centers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Projects on construction of new urban centers and rural
residential areas; on improvement of urban areas and rural residential areas;
industrial clusters; concentrated zones for production and processing of
agricultural, forestry, aquaculture and seafood products; and projects on
development of protective forests or special-use forests;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">dd) Mining </span><span style="color: black;">projects that are licensed by competent agencies, except
mining of minerals for use as common construction materials, peat, and minerals
in scattered and small mining areas, and salvage mining.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 63. Bases for land recovery for national defense or
security purpose; for socio-economic development in the national or public
interest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land recovery for national defense or security purpose; for
socio-economic development in the national or public interest must be based on
the following:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The projects fall in cases of land recovery as
prescribed in Articles 61 and 62 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The annual district-level land use plans which are
approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The land use schedule of the projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 64. Land recovery due to violations of land law</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Cases of land recovery due to violations of the land law
include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land is not used for the purposes for which land has
been allocated, leased, or land use rights have been recognized by the State
and the land users, after having been sanctioned administratively for using
land for improper purposes, still continue committing the violation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land users intentionally damage land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land was allocated or leased to wrong subjects or ultra
vires;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Land that is ineligible for transfer or donation as
prescribed in this Law is </span><span lang="VI" style="color: black; mso-ansi-language: VI;">transf</span><span style="color: black;">err</span><span lang="VI" style="color: black; mso-ansi-language: VI;">ed </span><span style="color: black;">or
donated;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Land that is allocated by the State for management is
encroached or occupied;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Land that is ineligible for transfer of land use rights
as prescribed by this Law is encroached or occupied due to the irresponsibility
of land users;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Land users who fail to fulfill obligations to the State
and have been administratively sanctioned for such violation but do not comply;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Land for annual crops that is not used for 12
consecutive months; land for perennial plants that is not used for 18
consecutive months; land for afforestation that is not used for 24 consecutive
months;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Land that is allocated or leased for implementing
investment projects is not used within 12 consecutive months, or the land use
schedule is 24 months late compared with the schedule stated in the project
documents since the hand-over in the field. In case of not putting the land
into use, the land use term may be extended 24 months and the investors shall
pay a sum of money equivalent to the total land use levy or land rental for the
delayed period. If the investors still fail to put the land into use when the
extended time is over, the State shall recover the land without compensation
for land and land-attached assets, except due to force majeure.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land recovery due to violations of the land law must be
based on documents and decisions issued by state agencies which are competent
to determine violations of the land law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 65. Land recovery due to termination of land use in
accordance with law, voluntary return of land or risks of threatening human
life</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Cases of land recovery due to termination of land use in
accordance with law, voluntary return of land or risks threatening human life
include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Organizations to which land is allocated by the State
without land use levy, or organizations to which land is allocated with
collection of land use levy and the land use levy is originated from the state
budget, are dissolved, go bankrupt, move to another place, or have lower or no
land use demand; land users which lease land with annual rental payment are
dissolved, go bankrupt, move to another place, or have lower or no land use
demand;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Individual land users die without any heir;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land users return the land voluntarily;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Land is allocated or leased by the State for definite
periods and such periods expired without extension;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Land is located in environmentally polluted areas which
bears the risks of threatening human life;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Land having risks of being eroded or sunk or otherwise
affected by other natural disasters threatening human life.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land recovery prescribed in Clause 1 of this Article
must be based on the following:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The document of a competent agency which has taken legal
effect, for the case of land recovery prescribed at Point a, Clause 1 of this
Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The death certificate or the decision declaring that the
individual concerned is dead in accordance with law and the document issued by
the commune-level People’s Committee of the locality where the individual
concerned permanently resides, confirming that he/she has no heir, for the case
of land recovery prescribed at Point b, Clause 1 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The document of the land user on the return of land, for
the case of land recovery prescribed at Point c, Clause 1 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">d) </span><span style="color: black;">The decision on land allocation or land lease, for the case
of land recovery prescribed at Point d, Clause 1 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Document issued by a competent state agency determining
the extent to which land is environmentally polluted, eroded, sunk, or
otherwise affected by another natural disaster which threatens human life, for
the case of land recovery prescribed at Point e and Point f, Clause 1 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 66. Competence to recover land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Provincial People’s Committee may decide on land
recovery in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Recovery of land from organizations, religious establishments,
overseas Vietnamese, foreign organizations with diplomatic functions, and
foreign-invested enterprises, excluding the case prescribed at Point b, Clause
2 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Recovery of agricultural land which is part of the
public land funds of communes, wards or townships.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. District-level People’s Committees may decide on land
recovery in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Recovery of land from households, individuals and
communities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Recovery of land from overseas Vietnamese who are
allowed to own houses in Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case both subjects prescribed in Clauses 1 and 2 of
this Article exist in one recovered area, the provincial People’s Committee
shall decide on the land recovery or authorize district-level People’s
Committees to decide on the land recovery.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 67. Notification of land recovery and compliance
with decisions on land recovery for national defense or security purpose; or
for socio-economic development in the national or public interest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Before issuing a decision on land recovery, at least 90
days prior to the recovery of agricultural land or 180 days prior to the
recovery of non-agricultural land, competent state agencies shall notify the
land users of the land recovery. The contents to be notified include land
recovery, investigation, survey, measurement and inventory plans.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case land users in area of land recovery agree for
competent state agencies to conduct the land recovery plan prior to the time
limit prescribed in Clause 1 of this Article, the competent People’s Committee
may decide on land recovery without having to wait until the time limit for the
land recovery notification expires.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land users of recovered land shall coordinate with
agencies and organizations performing compensation and ground clearance in the
process of investigation, survey, measurement, inventory, and making of plans
for compensation, support and resettlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. After the land recovery decisions take effect and plans
for compensation, support and resettlement approved by competent state agencies
are publicized, land users of recovered land shall comply with the land
recovery decisions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 68. Organizations in charge of compensation and
ground clearance; management of land which has been recovered </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Organizations in charge of compensation and ground
clearance include public land service organizations and compensation, support
and resettlement councils.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The land which has been recovered shall be allocated for
management and use according to the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land recovered under Articles 61 and 62 of this Law
shall be allocated to investors for implementation of investment projects or to
public land service organizations for management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land recovered under Clause 1, Article 64, and Points a,
b, c or d, Clause 1, Article 65 of this Law shall be allocated to public land
service organizations for management and auction of land use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the land recovered under Clause 1, Article 64, and
Points a, b, c or d, Clause 1, Article 65 of this Law, is agricultural land of
households and individuals in rural areas that land shall be allocated to
commune-level People’s Committees for management. This land fund shall be
allocated or leased in accordance with law to households and individuals that
have no land or lack production land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 69. Order and procedures for land recovery for
national defense or security purpose; for socio-economic development in the
national or public interest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The making and implementation of plans for land
recovery, investigation, survey, measurement and inventory are prescribed as
follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The People’s Committee having competence to recover land
shall issue a notice of land recovery.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The notice of land recovery must be sent to every user of
recovered land, publicized in the meetings with people in the recovered area
and through the mass media, posted up at offices of the commune-level People’s
Committee and at common public places of the residential areas of which land is
recovered;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">The commune-level People’s Committee shall coordinate with
the organization in charge of compensation and ground clearance to implement
plans for land recovery, investigation, survey, measurement and inventory;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land users shall coordinate with the organization in
charge of compensation and ground clearance in conducting investigation, survey
and measurement of land area, inventory of houses and other land-attached
assets to make plans for compensation, support and resettlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) In case the land users in the recovered area fail to
cooperate with the organization in charge of compensation and ground clearance
for investigation, survey, measurement and inventory, the commune-level
People’s Committee and Vietnam Fatherland Front in the locality and the
organization in charge of compensation and ground clearance shall mobilize and
persuade the land users to cooperate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the land users still do not cooperate with the
organization in charge of compensation and ground clearance within 10 days
after the mobilization and persuasion, the chairperson of the district-level
People’s Committee shall issue a decision on compulsory inventory. User of
recovered land shall comply with decision on compulsory inventory. In case the
land users do not comply with the decision, the chairperson of the
district-level People’s Committee shall issue a decision on enforcement of the
decision on compulsory inventory and organize the enforcement in accordance
with Article 70 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The making and appraisal on plans for compensation, support
and resettlement are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The organization in charge of compensation and ground
clearance shall make the plan for compensation, support and resettlement and
coordinate with the commune-level People’s Committee in the locality to conduct
consultations on the plans for compensation, support and resettlement in the
forms of meetings with land users living in the recovered area, posting up the
plan for compensation, support and resettlement at offices of the commune-level
People’s Committee and at common public places of the residential areas of
which land is recovered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The consultation results must be recorded in minutes which
are certified by representatives of the commune-level People’s Committee and
Vietnam Fatherland Front, and users of recovered land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The organization in charge of compensation and ground
clearance shall make a written summarization of opinions which clearly
specifies the numbers of opinions for, against and other opinions regarding the
plans for compensation, support and resettlement; coordinate with the
commune-level People’s Committee in the locality in organizing dialogues with
those who have objections on the plans for compensation, support and
resettlement; and improve the plans for submission to competent agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">Competent agencies shall appraise the plans for
compensation, support and resettlement before submitting them to the competent
People’s Committee for decision on land recovery.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The decision on land recovery, the approval and the
organization of implementation of the plans for compensation, support and
resettlement are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The People’s Committee which has the competence as
prescribed in Article 66 of this Law shall issue a decision on land recovery
and a decision on approval of the plans for compensation, support and
resettlement in the same day;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The organization in charge of compensation and ground
clearance shall coordinate with the commune-level People’s Committee to
publicize and post up the decision on approval of the plans for compensation,
support and resettlement at the commune-level People’s Committee offices and at
common public places of the residential areas of which land is recovered. The
organization shall send the decision on compensation, support and resettlement
to each person whose land is recovered and that decision will clearly show the
level of compensation and support, arrangement of the resettlement land or
house (if any), time and place of payment for compensation or support, time to
arrange resettlement land or house (if any) and time to hand over the recovered
land to the organization in charge of compensation and ground clearance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The organization in charge of compensation and ground
clearance shall implement activities in accordance with the approved plans for
compensation, support and resettlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) In case users of recovered land fail to hand over the
land to the organization in charge of compensation and ground clearance, the
commune-level People’s Committee and Vietnam Fatherland Front in the locality
and the organization in charge of compensation and ground clearance shall
mobilize and persuade the land users to implement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the land users fail to comply with the decision for
handing over land even after the mobilization and persuasion, the chairperson
of the district-level People’s Committee shall issue a decision on enforcement
of land recovery and organize the enforcement in accordance with Article 71 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The organization in charge of compensation and ground
clearance shall manage land which is already cleared.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 70. Enforcement of decisions on compulsory
inventory</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Principles of enforcement of a decision on compulsory
inventory:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The enforcement is conducted in a public, democratic,
objective, orderly, safe and lawful manner;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The times of starting the enforcement fall in working
hours of state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The enforcement of a decision on compulsory inventory
may be conducted when all the following requirements are met:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Users of recovered land do not comply with the decision
on compulsory inventory after the mobilization and persuasion by the
commune-level People’s Committee, Vietnam Fatherland Front and the organization
in charge of compensation and ground clearance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The decision on enforcement of the compulsory inventory
decision is posted up publicly at the office of the commune-level People’s
Committee and at common public places of the residential area of which land is
recovered;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The decision on enforcement of the compulsory inventory
decision has taken effect;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The coerced person has received the effective decision
on enforcement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the coerced person refuses to receive the decision
on enforcement or is absent when the decision on enforcement is delivered, the
commune-level People’s Committee shall make a written record of delivery.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The district-level People’s Committee chairperson who
issues the decision on enforcement shall execute the decision on compulsory
inventory and organize the execution of the decision on enforcement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The order and procedures for executing the decision on
enforcement of compulsory inventory are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The organization assigned to conduct the enforcement
shall mobilize, persuade and organize dialogues with, the coerced people;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case the coerced person complies with the decision on
enforcement, the organization assigned to conduct enforcement shall make a
written record to acknowledge the compliance, and conduct investigation,
survey, measurement or inventory.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the coerced person fails to comply with the
decision on enforcement, the organization assigned to conduct the enforcement
shall execute the decision on enforcement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 71. Enforcement to execute land recovery decisions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The principles of enforcement to execute a land recovery
decision comply with Clause 1, Article 70 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The enforcement of a land recovery decision is conducted
when all the following requirements are met:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The person whose land is to be recovered fails to comply
with the land recovery decision after the mobilization and persuasion by the
commune-level People’s Committee and Vietnam Fatherland Front in the locality
and the organization in charge of compensation and ground clearance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The decision on enforcement to execute the land recovery
decision has been posted up at the office of the commune-level People’s
Committee and at common public places of the residential area of which land is
recovered;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The decision on enforcement of the land recovery
decision has taken effect;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The coerced person has received the effective decision
on enforcement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the coerced person refuses to receive the decision
on enforcement or is absent when the decision on enforcement is delivered, the
commune-level People’s Committee shall make a written record of delivery.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The chairperson of the district-level People’s Committee
issues the decision on enforcement of the land recovery decision, and organizes
the execution of the decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The order and procedures for enforcement of land
recovery:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Before executing the enforcement, the chairperson of the
district-level People’s Committee shall decide to establish an enforcement
board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enforcement board shall mobilize, persuade, and
conduct dialogues with, the coerced persons. If the coerced persons comply, the
enforcement board shall prepare a written record to acknowledge the compliance.
The land must be handed over within 30 days from the date of making the
minutes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the coerced person fails to comply with the
decision on enforcement, the enforcement board shall execute the enforcement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The enforcement board has the power to ask coerced
persons and related people to leave the coerced land areas and to move their
properties out of the land areas by themselves. If these people fail to comply,
the enforcement board shall move the coerced persons, related people and their
properties out of the land areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the coerced person refuses to receive their
properties, the enforcement board shall make a written record, preserve the
properties in accordance with law, and notify the properties’ owners to get the
properties back.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Responsibilities of organizations and individuals in
executing decisions on enforcement of land recovery:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The district-level People’s Committee shall implement
the enforcement, settle complaints involving the enforcement in accordance with
the law on complaints; implement the resettlement plans before executing the
enforcement; ensure necessary conditions and means to serve the enforcement;
and allocate funds for enforcement to recover land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The enforcement board shall assume the prime
responsibility for making the enforcement plans and cost estimation for
enforcement activities and submitting them to the competent People’s Committee
for approval, conduct the enforcement in accordance with the approved plans and
hand over the land to the organization in charge of compensation and ground
clearance.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of remaining properties on the coerced land, the
enforcement board shall preserve the properties. The preservation cost shall be
born by the properties’ owners;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The police shall maintain social order and safety in the
process of organizing the execution of the decision on enforcement of land
recovery;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The commune-level People’s Committee of the locality
concerned shall coordinate with related agencies and units in delivering and
posting up the decision on enforcement of land recovery, participate in the
enforcement process and coordinate with the organization in charge of
compensation and ground clearance in sealing and moving the properties of
coerced people;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Other related agencies, organizations and individuals
shall coordinate with the enforcement board in executing the enforcement of
land recovery at the request of the enforcement board.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 72. Land requisition</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State may requisition land in case of extreme
necessity to perform the tasks of national defense or security, or in a state
of war or emergency, or of prevention and combat of natural disasters.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The decision on land requisition must be made in
writing. In case of emergency when the decision cannot be made in writing, the
person who has competence to requisition land may make the decision verbally
but shall write a confirmation document on the land requisition decision right
at the time of land requisition. The decision on land requisition takes effect
from the time of its issuance.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 48 hours from the time of making the land
requisition decision verbally, the agency of the person making that decision
shall confirm in writing and send the confirmation document to the person whose
land is requisitioned.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Minister of National Defense, the Minister of Public
Security, the Minister of Transport, the Minister of Agriculture and Rural Development,
the Minister of Health, the Minister of Industry and Trade, the Minister of
Natural Resources and Environment, chairpersons of provincial People’s
Committees and chairpersons of district-level People’s Committees have the
competence to decide on land requisition and to extend the duration of land
requisition. The persons who have the competence to requisition land may not
delegate this competence to another person.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The duration of land requisition must not exceed 30 days
from the time the decision on land requisition takes effect. In a state of war
or emergency, the duration of land requisition is counted from the date of
issuance of the decision on land requisition, but must not exceed 30 days from
the date the state of war or emergency is repealed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the duration of land requisition expires but the
objectives of the requisition have not been achieved, the land requisition
duration may be extended for no more than 30 days. The decision to extend the
land requisition must be made in writing and sent to the people whose land is
requisitioned before the land acquisition duration expires.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The person whose land is requisitioned shall comply with
the decision on land requisition. If the land requisition decision is made in
accordance with law and the people whose land is requisitioned fail to comply
with that decision, the person who decides to requisition the land shall issue
a decision on enforcement and organize the enforcement, or assign the
chairperson of the provincial People’s Committee and the district-level
People’s Committee of the locality where land is requisitioned to organize the
enforcement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The person who has the competence to decide on land
requisition shall allocate the requisitioned land to organizations and
individuals for efficient and proper management and use; return the land when
the requisition duration expires; and make compensation for the damage caused
by the land requisition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The compensation for damage caused by land requisition
is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The person whose land is requisitioned is entitled to
compensation in case the requisitioned land is destroyed or his/her income is
lost as a direct consequence of the land requisition;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the requisitioned land is destroyed, the compensation
must be made in money, based on the price of land use rights transferred in the
market at the payment time;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) If the person whose land is requisitioned loses income
as a direct consequence of the land requisition, the compensation must be
determined based on the actual loss of income from the hand-over date to the
returning date of the requisitioned land which is indicated in the decision on
return of the requisitioned land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The amount of actual loss of income must be consistent with
the income incurred from the requisitioned land in normal conditions prior to
the requisition.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The chairperson of the provincial- or district-level
People’s Committee of the locality where land is requisitioned shall establish
a council to determine the level of compensation for damage caused by the land
requisition based on the written declarations of the land users and cadastral
records. Based on the level of compensation determined by the council, the
chairperson of the provincial- or district-level People’s Committee shall
decide on the compensation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Compensation for damage caused by land requisition must
be paid from the state budget in one-off payment and directly to the person
whose land is requisitioned within 30 days from the returning date.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 73. Use of land through transfer and lease of land
use rights and receipt of land use rights contributed as capital for production
and business</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If the land used for the projects or facilities for
production and business purposes is not subject to recovery by the State as
prescribed in Articles 61 and 62 of this Law and such land use is in accordance
with the master plans, plans on land use approved by competent state agencies,
the investors may receive the transfer of, or lease, land use rights, or
receive land use rights contributed as capital in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall adopt policies to encourage the lease of
land use rights or the receipt of land use rights contributed as capital of
economic organizations, households and individuals to implement the projects or
facilities for production and business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. COMPENSATION FOR LAND, SUPPORT AND RESETTLEMENT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 74. Principles of land compensation when State
recovers land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When state recovers land, land users who meet the
conditions prescribed in Article 75 of this Law shall be compensated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The compensation must be made in the form of allocating
new land with the same land use purpose with the recovered land. If there is no
land available for compensation, the land users shall receive compensation in
money calculated according to the specific land price of the type of recovered
land which is decided by the provincial People’s Committee at the time of the
recovery decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The compensation when State recovers land must be made
in a democratic, impartial, equal, public, timely and lawful manner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 75. Conditions for receiving compensation when the
State recovers land for national defense or security purpose; for socio-economic
development in the national or public interest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals using land which is not the
leased land with annual rental payment, having a certificate of land use
rights, a certificate of ownership of houses and residential land use rights,
or a certificate of land use rights and ownership of houses and other
land-attached assets (below referred to as the certificate), or being eligible
to be granted a certificate under this Law but not being granted that
certificate yet, except the cases prescribed in Clause 2, Article 77 of this
Law. Overseas Vietnamese who are eligible to own houses associated with land
use rights in Vietnam and are granted a certificate of land use rights and
ownership of houses and residential land use rights and other land-attached
assets, or being eligible to be granted such certificate under this Law but not
being granted that certificate yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Communities and religious establishments using land
which is not allocated or leased land by the State and having a certificate, or
being eligible to be granted a certificate of land use rights and ownership of
houses and other land-attached assets under this Law but not being granted that
certificate yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Overseas Vietnamese who are allocated land with land use
levy by the State, or are leased land with full one-off rental payment for the
entire lease period, or are transferred land use rights in industrial parks,
industrial clusters, export processing zones, hi-tech zones or economic zones,
having a certificate or being eligible to be granted a certificate of land use
rights and ownership of houses and other land-attached assets under this Law
but not being granted that certificate yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Organizations that are allocated land with land use levy
by the State, or are leased land with full one-off rental payment for the
entire lease period, or are inherited land use rights, or are transferred land
use rights for which the land use levy has been paid or the amount paid for the
transfer does not originate from the state budget, having a certificate or
being eligible to be granted a certificate of land use rights and ownership of
houses and other land-attached assets under this Law but not being granted that
certificate yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Foreign organizations with diplomatic functions that are
leased land by the State with full one-off rental payment for the entire lease
period and having a certificate or being eligible to be granted a certificate
of land use rights and ownership of houses and other land-attached assets under
this Law but not being granted that certificate yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Economic organizations, overseas Vietnamese and
foreign-invested enterprises that are allocated by the State land with land use
levy to implement investment projects for construction of houses for sale or
for a combination of sale and rent, or are leased land by State with full
one-off rental payment for the entire lease period, having a certificate or
being eligible to be granted a certificate of land use rights and ownership of
houses and other land-attached assets under this Law but not being granted that
certificate yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 76. Compensation for remaining investment costs on
land when the State recovers land for national defense or security purpose; or
for socio-economic development in the national or public interest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Cases that are not eligible for compensation for land
but are paid compensation for the remaining investment costs on land when the
State recovers the land include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land which is allocated by the State without land use
levy, except the cases of agricultural land which is allocated to households
and individuals by State as prescribed in Clause 1, Article 54 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land which is allocated with land use levy by the State
to organizations but those organizations are exempted from land use levy;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land which is leased by the State with annual rental
payment or leased land with full one- off rental payment for the entire lease
period but the land rental is exempted, for cases in which households and
individuals use land under the policies for people with meritorious services to
the revolution;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Agricultural land belonging to the public land fund of
the communes, wards or townships;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Contracted land for agriculture, forestry, aquaculture
or salt production.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 77. Compensation for land and remaining investment
costs on land when the State recovers agricultural land from households and
individuals</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals using agricultural land when
the State recovers land are paid compensation for land and remaining investment
costs on land in accordance with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Agricultural land area to be compensated includes the
area within the quotas as prescribed in Articles 129 and 130 of this Law and
the area received in the form of inheritance;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Agricultural land area exceeding the quota specified in
Article 129 of this Law is not eligible to pay compensation for land but is
eligible to pay compensation for the remaining investment costs on land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) For agricultural land area exceeding the quota prior to
the effective date of this Law, the compensation and support must comply with
the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For agricultural land which was used before July
01,2004, of which land users are households and individuals directly engaged in
agricultural production but have not been granted a certificate or not being
eligible to be granted a certificate of land use rights and ownership of houses
and other land-attached assets under this Law, the compensation must be made
for the land area which is actually used and does not exceed the agricultural
land allocation quota prescribed in Article 129 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 78. Compensation for land and remaining investment
costs on land when the State recovers agricultural land from economic
organizations, self-financed public non-business organizations, communities or
religious establishments</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For economic organizations that are using allocated
agricultural land with land use levy or leased land with full one-off rental
payment for the entire lease period, or are transferred land use rights, if
they are eligible for compensation as prescribed in Article 75 of this Law when
the State recovers the land, they shall be compensated for land; the
compensation levels shall be determined according to the remaining land use
term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations, self-financed public
non-business organizations that are using agricultural land which is leased by
State with annual rental payment, shall, when State recovers land, not be compensated
for land but for the remaining investment costs on land if the costs do not
originate from the state budget.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If agricultural land is not land for special-use forest,
protective forest or production forest which is natural forest and has been contracted
by economic organizations to households and individuals in accordance with law,
when State recovers land, the households and individuals acquiring the
contracted land shall not be compensated for land but for the remaining
investment costs on land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Communities and religious establishments that are using
agricultural land and eligible for compensation as prescribed in Article 75 of
this Law, shall, when State recovers land, be compensated for land in
accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 79. Compensation for land when the State recovers
residential land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals using residential land and
overseas Vietnam owning houses associated with land use rights in Vietnam, who
are eligible for compensation as prescribed in Article 75 of the Law when State
recovers land, shall be compensated as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) If they have no other residential land or houses in the
communes, wards or townships in which the recovered land is located, they shall
be compensated with residential land or house. If they have no need for
compensation with residential land or house, the State shall compensate them in
money;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">If they have other residential land or houses in the
communes, wards or townships in which the recovered land is located, they shall
be compensated in money. For localities with available land fund, the
compensation in the form of residential land may be considered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For households and individuals that are required to move
when State recovers land and land-attached houses, if they are not eligible for
compensation with residential land and have no other living place, the State
shall offer houses for them to buy or lease-purchase, or allocate them
residential land with land use levy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Economic organization, overseas Vietnamese and
foreign-invested enterprises that are using land for housing projects and are
eligible for compensation as prescribed in Article 75 of this Law, shall be
compensated for land when State recovers land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 80. Compensation for land and remaining investment
costs on land when the State recovers non-agricultural land which is not
residential land of households and individuals</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For households and individuals using non-agricultural
land which is not residential land, when the State recovers land, if they are
eligible for compensation as prescribed in Article 75 of this Law, they shall
be compensated with land having the same land use purpose. In case such land is
not available for compensation, they shall be compensated with money calculated
based on the remaining land use term for land with use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For households and individuals using non-agricultural
land which is not residential land and is leased by the State with annual
rental payment or with full one-off rental payment for the entire lease period
but being exempted from land rental, when the State recovers land, they shall
not be compensated for land but for the remaining investment costs in land,
except the cases in which households and individuals use land under the
policies for people with meritorious services to the revolution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 81. Compensation for land and remaining investment
costs on land when the State recovers non-agricultural land which is not
residential land from economic organizations, self-financed public non-business
organization, communities, religious establishments, overseas Vietnamese,
foreign organizations with diplomatic functions, and foreign-invested
enterprises</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For economic organizations and overseas Vietnamese using
non-agricultural land which is not residential land or land of cemeteries or
graveyards, when the State recovers land, if they are eligible for compensation
as prescribed in Article 75 of this Law, they shall be compensated with land
having the same land use purpose. In case that land is not available for
compensation, they shall be compensated with money calculated based on the
remaining land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations using land allocated for
construction of cemeteries or graveyards as prescribed in Clause 4, Article 55
of this Law; or joint ventures using non-agricultural land that is not
residential land as a result of receipt of land use rights contributed as
capital as prescribed in Article 184 of this Law, shall be compensated for land
according to the Government’s regulations when the State recovers the land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For economic organizations, self-financed public
non-business organization, overseas Vietnamese, foreign organizations with
diplomatic functions, and foreign-invested enterprises using non-agricultural
land which is leased with full one-off rental payment for the entire lease
period, if they are eligible for compensation as prescribed in Article 75 of
this Law when the State recovers land, they shall be compensated for land
according to the remaining land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Economic organizations, self-financed public
non-business organization, overseas Vietnamese, foreign organizations with
diplomatic functions, and foreign-invested enterprises using non-agricultural
land which is leased by the State with annual rental payment shall be
compensated for the remaining investment costs on land when State recovers
land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For communities and religious establishments using
non-agricultural land, if they are eligible for compensation as prescribed in
Article 75 of this Law when the State recovers land, they shall be compensated
for land in accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">82. </span><span style="color: black;">Cases where State
recovers land without land compensation </span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall recover land without compensation for land
in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The cases specified in Clause 1, Article 76 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land which is allocated by the State for management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land which is recovered as prescribed in Article 64 and at
Points a, b, c and d, Clause 1, Article 65 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Cases that are not eligible for a certificate of land
use rights and ownership of houses and other land-attached assets in accordance
with this Law, except the cases prescribed in Clause 2, Article 77 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 83. Support when State recovers land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Principles of support when State recovers land:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) When State recovers land, in addition to receiving
compensation in accordance with this Law, land users shall also be considered
for receiving support from the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The support must ensure impartiality, equality,
publicity, timeliness and lawfulness.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The support when State recovers land includes:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Support for stabilizing livelihood and production;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Support for training, occupation change and job seeking
for cases of recovery of agricultural land from households and individuals
directly engaged in agricultural production, or of recovery of land which is a
combination between residential land and land for trading and services of households
and individuals that have to be relocated;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Support for resettlement in case of recovery of land
from households, individuals and overseas Vietnamese who have to be relocated;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other support.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 84. Support for vocational training, occupation
change and job seeking for households and individuals when State recovers land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For households and individuals directly engaged in
agricultural production, when the State recovers agricultural land and there is
no agricultural land available for compensation, in addition to receiving
compensation in money, they are entitled to support for vocational training,
occupation change and job seeking.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the people who are entitled to support for
vocational training, occupation change or job seeking are of working age and
have need for vocational training, they may be admitted to vocational training
centers, be received counseling on job seeking and be provided preferential
loans to develop production and business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Households and individuals using residential land in
combination with trading and services in which the main source of income
derives from trading and services, and need to be relocated when the State
recovers land, are entitled to preferential loans to develop production and
business. Persons having land recovered and who are of working age are entitled
to support for vocational training, occupation change and job seeking.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Based on the annual district-level land use plans,
provincial- and district-level People’s Committees shall make and implement
plans for vocational training, occupation change and job seeking for those
whose recovered land is agricultural land or residential land in combination
with trading and services. Plans for vocational training, occupation change and
job seeking shall be developed and approved concurrently with plans for
compensation, support and resettlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">During the process of making plans for vocational training,
occupation change and job seeking, provincial- and district-level People’s
Committees shall organize consultations with, and give explanation and
assimilate opinions from, people whose land is recovered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 85. Formulation and implementation of resettlement
projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Provincial- and district-level People’s Committees shall
develop and implement the resettlement projects before conducting the land
recovery.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In the concentrated resettlement areas, infrastructure
must be developed synchronously, ensuring construction standards and
regulations and conformity with the conditions, customs and practices of each
region and area.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land recovery can only be conducted after the
construction of houses or infrastructure in the resettlement area is completed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 86. </span>Resettlement arrangement for persons
having residential land recovered and having to relocate</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The organization in charge of compensation and ground
clearance which is assigned by the provincial- and district-level People’s
Committees to arrange resettlement shall notify persons having land recovered
and being subjects to relocation of the tentative resettlement arrangement plan
and post up the plan at the offices of the commune-level People’s Committee, at
common public places of the residential areas of which land is recovered and at
resettlement areas for at least 15 days before competent state agencies approve
the plan on resettlement arrangement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The contents of the notification include the location and
area of resettlement land and resettlement houses, design and area of each land
lot or apartment, prices of resettlement land and resettlement houses, and the
tentative plan for resettlement arrangement for persons having land recovered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. People whose land is recovered shall be resettled in the
same place if the resettlement projects are developed in area of land recovery
or conditions for resettlement arrangement are available. Convenient locations
are prioritized for those who hand over the recovered land early or people with
meritorious services to the revolution.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The approved plan for resettlement arrangement must be
publicized at the office of the commune-level People’s Committee and at common
public places of the residential areas of which land is recovered and at place
of resettlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The specific land price used to calculate land use levy
at resettlement areas and the sale price of resettlement houses shall be
determined by the provincial People’s Committee.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case people having land recovered are resettled while
the amount of compensation and support is not enough to buy the minimum
resettlement plot, the State shall make up the deficit.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Government shall specify the minimum resettlement plot
in conformity with specific conditions of each region, area and locality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 87. Compensation, support and resettlement for
special cases</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For investment projects that are decided by the National
Assembly or approved in principle by the Prime Minister and require relocation
of all population in the community, affecting all the livelihood,
socio-economic activities, and cultural traditions of the community, and for
projects of which the recovered land is located in several provinces and
centrally run cities, the Prime Minister shall decide on the policy framework
for compensation, support and resettlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For projects using loans from international or foreign
organizations for which Vietnam has committed to a policy framework for
compensation, support and resettlement, that framework policy shall apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For the recovery cases prescribed at Points e and f,
Clause 1, Article 65 of this Law, people whose land is recovered are entitled
to compensation, support and resettlement to stabilize their livelihood and
production in accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3. COMPENSATION FOR DAMAGE TO ASSETS, PRODUCTION
AND BUSINESS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 88. Principles of compensation for damage to assets
and damage incurred due to stopped production and business when State recovers
land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If land-attached assets are damaged when State recovers
land, lawful owners of those assets are entitled to compensation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Upon the land recovery by the State, if organizations,
households, individuals, overseas Vietnamese or foreign-invested enterprises
have to stop production and business which causes them damage, they are
entitled to compensation for the damage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 89. Compensation for damage to houses and
construction facilities on land upon the land recovery by the State</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. For houses and land-attached residential construction
facilities of households, individuals or overseas Vietnamese which are wholly
or partially dismantled when State recovers land while the remaining part does
not meet technical standards as prescribed by law, their owners are entitled to
compensation equivalent to the value of new houses and construction facilities
with equivalent technical standards.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the remaining part of the houses and construction
facilities still meets the technical standards as prescribed by law, the
compensation must be made based on the actual damage.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For houses and other land-attached construction
facilities not falling into the case specified in Clause 1 of this Article,
which are wholly or partially dismantled when State recovers land while the
remaining part does not meet technical standards as prescribed by law, their
owners are entitled to compensation for the damage in accordance with the
Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For land-attached technical infrastructure and social
infrastructure </span><span lang="VI" style="color: black; mso-ansi-language: VI;">cuưently
</span><span style="color: black;">in use and not falling into the cases
specified in Clauses 1 and 2 of this Article, the compensation amount is
equivalent to the value of new construction facilities with equivalent
technical standards prescribed by specialized law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 90. Compensation for plants and livestock</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In case the land recovery by the State causes damage to
plants, the compensation shall be made according to the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) For annual crops, the compensation must be equal to the
output value of the harvest. The output value of the harvest is the highest
yield of the harvests in the preceding 3 years of the local main crop and the
average price at the time of land recovery;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) For perennial crops, the compensation must be equal to
the current value of the planting area calculated in local prices at the time
of the land recovery, excluding the value of land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) For plants which have not been harvested yet but can be
brought to another location, the transportation cost and the actual damage due
to the transportation and re-planting must be compensated;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) For planted forests funded by the state budget and for
natural forests allocated to organizations, households and individuals for
planting, management, growing or protection, the value of the actual damage
must be compensated. The compensation amount must be divided to those who
manage, grow and protect the forests in accordance with the law on forest
protection and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case land recovery by the State causes damage to
aquatic livestock, the compensation must be made according to the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) For aquatic livestock which are due to be harvested at
the time of land recovery, no compensation must be made;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) For aquatic livestock which are not due to be harvested
at the time of land recovery, the actual damage due to the early harvest must
be compensated. In case the aquatic livestock can be brought to another
location, the transportation cost and the damage caused by the transportation
must be compensated. The specific compensation amount must be determined by
provincial People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 91. Compensation for transportation costs when
State recovers land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When State recovers land, people whose assets need to be
moved shall be compensated for the cost of dismantlement, transportation and
installation. In case of moving machinery or production lines, the damage
caused during the process of dismantlement, transportation and installation
must also be compensated.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall prescribe the
compensation amount mentioned in Clause 1 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 92. Cases where State recovers land without
compensation for land-attached assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land-attached assets falling into any of the cases of
land recovery specified at Points a, b, d, e, f and i, Clause 1, Article 64,
and at Points b and d, Clause 1, Article 65 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land-attached assets which are illegally created or
created after having a notice of land recovery of a competent state agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Technical infrastructure, social infrastructure and
other construction facilities which are no longer in use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 93. Payment of compensation, support and
resettlement money</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within 30 days after the decision on the land recovery
by a competent state agency takes effect, agencies and organizations in charge
of compensation shall pay compensation and support to people whose land is
recovered.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If agencies and organizations in charge of compensation
delay the payment, in addition to the compensation and support prescribed in
approved plans for compensation, support and resettlement, people whose land is
recovered are entitled to an amount equivalent to the late- payment interest in
accordance with the Law on Tax Administration calculated based on the unpaid
amount and the delayed period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case people whose land is recovered do not receive
the compensation and support prescribed in approved plans for compensation,
support and resettlement, this compensation and support must be deposited in
the temporary custody account of the State Treasury.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For land users who are entitled to compensation when State
recovers land but have not fulfilled land-related financial obligations as
prescribed by law, the amount of these financial obligations must be deducted
from the compensation amount and paid back to the state budget.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 94. Compensation for land within safety </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">co</span><span style="color: black;">rr</span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">idors </span><span style="color: black;">upon construction
of facilities with safety corridors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When the State builds public, national defense or security
facilities with safety corridors without recovering the land located within the
safety corridors, the land users are entitled to compensation for the damage
caused by limited land use and for the damage to land-attached assets in
accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 7.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND REGISTRATION, GRANT
OF CERTIFICATES OF LAND USE RIGHTS AND OWNERSHIP OF HOUSES AND OTHER
LAND-ATTACHED ASSETS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. REGISTRATION OF LAND, HOUSES AND OTHER
LAND-ATTACHED ASSETS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 95. Registration of land, houses and other
land-attached assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land registration is compulsory for land users and
people who are allocated land for management. Registration of ownership of
houses and other land-attached assets is conducted at the request of the owner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Registration of land, houses and other land-attached
assets includes the first registration and change registration which are
conducted at the land registration organization under the land administration
agency, in the form of paper or electronic registration, which are of the same
legal validity.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. First registration is conducted in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The land parcel is allocated or leased for use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land parcel is in use but not registered yet;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The land parcel is allocated for management but not
registered yet;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The houses and other land-attached assets are not
registered yet.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Change registration is conducted in the cases in which
the certificates have been granted or change occurs after the first
registration as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The land user or the owner of land-attached assets
exercises the right to exchange, transfer, lease, sublease, inherit, donate
land use rights or land-attached assets; mortgage or contribute as capital land
use rights or land-attached assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land user or the owner of land-attached assets is
allowed to change his/her name;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) There is a change in the shape, dimension, area, number
and address of the land parcel;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) There is a change in land-attached assets compared with
the registered contents;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) There is a change of land use purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) There is a change of land use term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) There is a change from land lease with annual rental
payment to land lease with one-off rental payment for the entire lease period,
from land allocation without land use levy to land lease, or from land lease to
land allocation with land use levy in accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Land use rights or the ownership of houses and other
land-attached assets of the wife or husband is converted the joint land use
rights and ownership of houses and other land-attached assets of both husband
and wife;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) The joint land use rights and ownership of houses and
other land-attached assets of the organization or the household, of both
husband and wife, of joint land users group and joint owners of land-attached
assets are split;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) There is a change in land use rights or ownership of
houses and other land-attached assets as a result of the successful
conciliation of land disputes which is confirmed by a competent People’s
Committee, the agreement in the mortgage contract to settle the debt, the
decision of a competent state agency on settlement of land dispute, complaint
and denunciation, the decision or judgment of a People’s Court, the decision on
judgment enforcement of the enforcement board which has been implemented, or
the document recognizing the result of the auction of land use rights in
accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l/ The limited use rights to the adjacent land parcel are
established, changed or terminated;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m/ There is a change in the limitations on the rights of
land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Land users and owners of land-attached assets who have
declared and registered are recorded in the cadastral book and granted a
certificate of land use rights and ownership of houses and other land-attached
assets if they so request and are eligible in accordance with this Law and
other relevant laws. In case of change registration, land users are granted a
certificate of land use rights and ownership of houses and other land-attached
assets, or have the change certified in the granted certificate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of first registration, if land users are not
eligible for a certificate of land use rights and ownership of houses and other
land-attached assets, they may use land temporarily until the State issues a
handling decision in accordance with Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. For the cases of change registration specified at Points
a, b, h, i, k and l, Clause 4 of this Article, land users shall perform the
procedures for change registration within 30 days from the date of the change.
In case of land use right inheritance, this period is calculated from the date
the inherited land use rights are divided.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The registration of land and land-attached assets takes
effect on the date of registration in the cadastral book.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 96. Cadastral records</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Cadastral records include paper or digital documents
which show detailed information on each land parcel, people assigned to manage
the land, the land user, the owner of any land-attached asset, land use rights
and changes of land use rights, and the ownership of land-attached assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Minister of Natural Resources and Environment shall
prescribe cadastral records, the establishment, editing and management of
cadastral records, and provide a roadmap for change from paper to digital
cadastral records.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. GRANT OF THE CERTIFICATE OF LAND USE RIGHTS AND
OWNERSHIP OF HOUSES AND OTHER LAND-ATTACHED ASSETS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 97. Certificates of land use rights and ownership
of houses and other land-attached assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A certificate of land use rights and ownership of houses
and other land-attached assets is granted to those who have land use rights and
the ownership of houses and other land-attached assets, which is made according
to a form used uniformly nationwide.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Minister of Natural Resources and Environment shall
issue specific regulations on the certificate of land use rights and ownership
of houses and other land-attached assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The certificate of land use rights, the certificate of
house ownership and residential land use rights, the certificate of house
ownership and the certificate of construction facilities ownership which have
been granted in accordance with the land law, housing law or construction law
before December 10, 2009, remain legally valid and are not required to be
changed to the certificate of land use rights and ownership of houses and other
land-attached assets. In case those who were granted a certificate before
December 10, 2009, want to change the certificate, they shall be granted the
certificate of land use rights and ownership of houses and other land-attached
assets in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 98. Principles of grant of certificates of land use
rights and ownership of houses and other land-attached assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The certificate of land use rights and ownership of
houses and other land-attached assets shall be granted for each land parcel.
Land users who are using several agricultural land parcels in the same commune,
ward or township, shall be granted one certificate for all parcels at their
request.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For a land parcel which is used by several land users or
for the houses and other land-attached assets which are owned by several
owners, the names of all involved persons shall be recorded in the certificate,
and each person shall be granted one certificate. At the request of the land
users or owners, only one certificate may be granted to all of them and
delivered to the representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land users or owners of houses and other land-attached
assets shall be granted a certificate of land use rights and ownership of
houses and other land-attached assets after they have fulfilled the financial
obligations as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the land users or owners of houses and other
land-attached assets do not have to fulfill financial obligations or are
exempted from financial obligations or allowed to owe the financial obligations
and in case the land is leased with annual rental payment, they may receive the
certificate of land use rights and ownership of houses and other land-attached
assets right after the certificate is granted by a competent agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case land use rights, or land use rights and the ownership
of houses and other land- attached assets, or the ownership of houses and other
land-attached assets are) is the joint property of husband and wife, the full
names of both husband and wife must be recorded in the certificate of land use
rights and ownership of houses and other land-attached assets, unless husband
and wife agree to record the full name of only one person.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case land use rights, or land use rights and the
ownership of houses and other land-attached assets, or the ownership of houses
and other land-attached assets are) is the joint property of husband and wife
and the granted certificate only records the full name of the husband or wife,
a new certificate which records the full names of both husband and wife may be
granted if requested.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. If there is a difference in the area between the actual
surveyed data with data recorded on the documents as prescribed in Article 100
of this Law or in the granted certificate while the boundaries of the land
parcel in use have not changed in comparison with the boundaries of the land
parcel at the time of receiving the document on land use rights and there is no
dispute with the adjacent land users, the land area is determined in accordance
with the actual surveyed data for granting or changing the certificate. Land
users do not have to pay land use levy for the positive balance in area, if
any.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of resurvey and the boundaries of the land parcel
change compared with the boundaries of the land parcel at the time of receiving
the document on land use rights and the surveyed area is larger than the area
recorded in that document, the positive balance area (if any) may be considered
for the grant of a certificate of land use rights and ownership of houses and
other land-attached assets in accordance with Article 99 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 99. Cases of land use to be granted a certificate
of land use rights and ownership of houses and other land-attached assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall grant a certificate of land use rights
and ownership of houses and other land-attached assets for the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Current land users who are eligible to be granted a
certificate of land use rights and ownership of houses and other land-attached
assets in accordance with Articles 100, 101 and 102 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) People who are allocated land or leased land by the
State from the date this Law takes effect;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) People who are allowed to exchange, acquire, inherit,
receive land use rights as a donation, or receive land use rights contributed
as capital, or to receive land use rights upon settlement of contracts on
mortgage with land use rights to recover debts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) People who are entitled to use land as a result of the
successful conciliation of land disputes, a judgment or decision of the
People’s Court, a judgment enforcement decision of the judgment enforcement
agency, or a decision on settlement of land disputes, complaints or
denunciations of a competent state agency, which has been executed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) People who win an auction of land use right;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) People who use land in industrial parks, industrial
clusters, export processing zones, hi-tech zones or economic zones;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) People who buy houses and other land-attached assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) People who buy houses attached to residential land
liquidated by the State or buy state- owned houses;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) People who use split or consolidated land parcels; a
group of land users or members of a household, husband and wife, organizations
using land who split or consolidate the existing land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Land users who request the renewal or re-grant of a lost
certificate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 100. Grant of the certificate of land use rights
and ownership of houses and other land-attached assets to households,
individuals and communities that are using land and have documents on land use
rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals that are using land stably
and have one of the following documents shall be granted a certificate of land
use rights and ownership of houses and other land-attached assets without
having to pay land use levy:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The documents on land use rights before October 15,
1993, which were granted by a competent agency in the process of implementing
the land policy of the Democratic Republic State of Vietnam, the Provisional
Revolutionary Government of the Republic of South Vietnam or the Socialist
Republic of Vietnam;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Temporary certificates of land use rights granted by
competent state agencies, or having their names recorded in the Land Register
Book or Cadastral Book before October 15, 1993;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Lawful papers on inheritance or donation of land use
rights or land-attached assets, documents on hand-over of land-attached
gratitude house or charity house;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The document on the transfer of land use rights or
purchase of residential land-attached houses before October 15, 1993, and such
houses were certified as being used before October 15, 1993, by the
commune-level People’s Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) The document on liquidation of residential land-attached
houses by the State or document on purchase of a state-owned house in accordance
with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) The document on land use rights issued by a competent
authority of the former regime to land users;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">g) </span><span style="color: black;">Other documents issued before October 15, 1993, in
accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Households and individuals that are using the land and
have one of the documents specified in Clause 1 of this Article bearing the
names of other people accompanied by the documents on transfer of land use
rights signed by the related parties, but have not performed the procedures for
the transfer of land use rights in accordance with law prior to the effective
date of this Law, and there is no dispute on that land, shall be granted a
certificate of land use rights and ownership of houses and other land-attached
assets without having to pay land use levy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Households and individuals that are allowed to use land
pursuant to a decision or a judgment of the People’s Court, a judgment
enforcement decision of a judgment enforcement agency, a document recognizing
results of the successful conciliation or a decision of a competent state
agency on settlement of land disputes, complaints or denunciations which was
executed, shall be granted a certificate of land use rights and ownership of
houses and other land-attached assets. In case they have not fulfilled their
financial obligations, they shall fulfill those obligations in accordance with
law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Households and individuals using land that is allocated
or leased by the State from October 15, 1993, to the effective date of this Law
and have not been granted a certificate, shall be granted a certificate of land
use rights and ownership of houses and other land-attached assets. In case they
have not fulfilled their financial obligations, they shall fulfill those
obligations in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Communities using land with communal houses, temples,
shrines, hermitages, worship halls or ancestral temples; agricultural land
prescribed in Clause 3, Article 131 of this Law, and there is no dispute on
that land and land is certified as the land used commonly by the community by
the commune-level People’s Committee, shall be granted a certificate of land
use rights and ownership of houses and other land-attached assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 101. Grant of a certificate of land use rights and
ownership of houses and other land- attached assets to households and
individuals that are using land and have no documents on land use rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals using the land prior to the
effective date of this Law and having none of documents prescribed in Article
100 of this Law that have a book of status of permanent residence in the
locality and are directly engaged in agriculture, forestry, aquaculture or salt
production in areas with difficult socio-economic conditions or especially
difficult socio-economic conditions, and are certified by the commune-level
People’s Committee that the land has been used stably and dispute-free, shall
be granted a certificate of land use rights and ownership of houses and other
land-attached assets without having to pay land use levy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Households and individuals using land and having none of
documents prescribed in Article 100 of this Law that have used land stably
before July 01, 2004, with no violations of the land law and such land is
certified by the commune-level People’s Committee as dispute-free and
conformable with the master plan on land use, detailed urban construction
master plan and master plan on construction of rural residential areas approved
by competent state agencies, shall be granted a certificate of land use rights
and ownership of houses and other land-attached assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 102. Grant of a certificate of land use rights and
ownership of houses and other land- attached assets to organizations and
religious establishments that are using land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Organizations using land shall be granted a certificate
of land use rights and ownership of houses and other land-attached assets for
the land area which is used for proper purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The land area used by organizations which is not covered
in the certificate of land use rights and ownership of houses and other
land-attached assets is settled as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The State shall recover land which is not used, is used
improperly, is borrowed or leased illegally, is encroached or occupied;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Organizations shall hand over the land area which was
used as residential land to the district-level People’s Committee for
management. In case that residential land is in accordance with the master plan
on land use approved by a competent state agency, the land users are entitled
to be granted a certificate of land use rights and ownership of houses and
other land-attached assets. In case a state enterprise engaged in agriculture,
forestry, aquaculture or salt production is allocated land and lets households
and individuals use part of that land for residential purpose before July 01,
2004, that enterprise shall make a plan for </span><span lang="VI" style="color: black; mso-ansi-language: VI;">rearrangement </span><span style="color: black;">of such residential area into a residential quarter and
submit it to the provincial People’s Committee for approval before handing over
the land to the locality for management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For organizations using leased land as prescribed in
Article 56 of this Law, the provincial- level land administration agency shall
perform the procedures to sign the land lease contract before granting a
certificate of land use rights and ownership of houses and other land-attached
assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Religious establishments using land shall be granted a
certificate of land use rights and ownership of houses and other land-attached
assets if they fully meet the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Being licensed to operate by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land is dispute-free;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The land is not acquired via transfer or donation after
January 01, 2004.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail this Article</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 103. Determination of residential land area with
respect to land with ponds and gardens</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In order to be considered as residential land with
gardens and ponds of households or individuals must be located within a land
parcel with existing houses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If a land parcel with gardens and ponds was formed
before December 18, 1980, and the land user possesses one of the documents on
land use rights as prescribed in Clauses 1, 2 and 3, Article 100 of this Law,
the area of residential land shall be determined in accordance with such
documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the residential area is not indicated clearly in
documents on land use rights prescribed in Clauses 1, 2 and 3 of Article 100 of
this Law, the residential land area to be recognized without payment of land
use levy must not exceed 05 times the residential land allocation quota
prescribed in Clause 2, Article 143, and Clause 4, Article 144 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If a land parcel with gardens and ponds was formed in
the period from December 18, 1980, to before July 01, 2004, and the land user
possesses one of the documents on land use rights as prescribed in Article 100
of this Law and the land area is indicated clearly in those documents, the
residential land area shall be determined according to those documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If a land parcel with gardens and ponds was formed in
the period from December 18, 1980, to before July 01, 2004, and the land user
possesses one of the documents on land use rights as prescribed in Article 100
of this Law and the land area is not indicated clearly in those documents, the
residential land area shall be determined as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The provincial People’s Committee shall, based on the
local conditions and customs, prescribe the residential land recognition quota
for each household in accordance with local customs and the number of members
in the household;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the land parcel is larger than the prescribed
residential land recognition quota of the locality, the residential land area
shall be determined equal to the residential land recognition quota of the
locality;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) If the land parcel is smaller than the prescribed
residential land recognition quota of the locality, the residential land area
must be determined as the whole area of the land parcel.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In case there are no documents on land use rights as
prescribed in Article 100 of this Law, and the land has been used stably since
before October 15, 1993, the residential land area shall be determined under
Clause 4 of this Article. In case the land has been used stably from October
15, 1993, the residential land area shall be determined in accordance with
residential land area allocated to each household or individual as prescribed
in Clause 2, Article 143, and Clause 4, Article 144 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. After the residential land area is determined under
Clauses 2, 3, 4 and 5 of this Article, the remaining land area with gardens and
ponds shall be used for the current land use purpose under Clause 1, Article 10
of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 104. Grant of a certificate for land-attached
assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land-attached assets to be granted a certificate of land
use rights and ownership of houses and other land-attached assets include
houses, other construction facilities, production forests which are planted
forests, and perennial crops existing at the time the certificate of land use
rights and ownership of houses and other land-attached assets is granted.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The grant of a certificate of land use rights and
ownership of houses and other land-attached assets for land-attached assets
must comply with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 105. Competence to grant certificates "of land
use rights and ownership of houses and other land-attached assets</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Provincial People’s Committees shall grant certificates
of land use rights and ownership of houses and other land-attached assets to
organizations, religious establishments, overseas Vietnamese, foreign-invested
enterprises which implement investment projects, and foreign organizations with
diplomatic functions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Provincial People’s Committees may authorize the agency in
charge of natural resources and environment of the same level to grant the
certificates of land use rights and ownership of houses and other land-attached
assets.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. District-level People’s Committees shall grant the
certificates of land use rights and ownership of houses and other land-attached
assets to households, individuals and communities, and to overseas Vietnamese
that are eligible to own house associated with land use rights in Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For the subjects that were granted a certificate, a
certificate of houses ownership or a certificate of construction facilities
ownership, and execute the rights of land users or owners of land-attached
assets or apply for the renewal or re-grant of the certificate, the certificate
of houses ownership or the certificate of construction facilities ownership,
the agency in charge of natural resources and environment shall handle in
accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
106. Correction and withdrawal of granted certificates</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The state agencies which have the competence to grant
the certificate shall correct the granted certificates which bear the following
errors:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) There is wrong information on the name, the papers on
legal status or personal identity, in the address of the land user or owner of
land-attached assets as compared with the papers on legal status or personal
identity at the time of grant of the certificate to such person;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) There is wrong information on the land parcel,
land-attached assets as compared with the registration declaration dossier on
land and land-attached assets which have been inspected and certified by the
land registration agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State may withdraw a granted certificate in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The State recovers the whole land area indicated on the
granted certificate;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The granted certificate is renewed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The land user or owner of the land-attached assets
registers for a change of land or land- attached assets for which a new
certificate of land use rights and ownership of houses and other land-attached
assets must be granted;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The existing certificate was granted ultra vires, to an
improper land user, for a wrong land area, without sufficient conditions, for
improper land use purpose or land use term or land use origin as prescribed by
the land law, except for the case in which the person for whom the certificate
is granted has transferred land use rights or ownership of land-attached assets
in accordance with the land law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The withdrawal of a granted certificate for the cases
prescribed at Point d, Clause 2 of this Article shall be decided by the agency
having the competence to grant the certificate of land use rights and ownership
of houses and other land-attached assets as prescribed in Article 105 of this
Law based on the conclusion of the inspection agency at the same administrative
level, or based on the effective document issued by a competent state agency on
land dispute settlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 8.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND FINANCE, LAND PRICE
AND AUCTIONS OF LAND USE RIGHTS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. LAND FINANCE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 107. Financial revenues from land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Financial revenues from land include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land use levy upon land allocation with collection of
land use levy, permission of change of land use purpose, or recognition land
use rights with payment of land use levy by State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land rental upon land lease by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land use tax;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Income tax on transfer of land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Revenue from sanction of administrative violations of
the land law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Indemnification to the State for damage caused during
land management and use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Charges and fees in land management and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall prescribe in detail the collection
of land use levy and land rental, fines of administrative violations of the
land law, and indemnification to the State for damage caused during land
management and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 108. Bases and time for calculation of land use
levy and land rental</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Bases for calculation of land use levy include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The land area which is allocated, permitted for change
of land use purpose, or of which land use rights are recognized;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land use purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The land price as prescribed in Article 114 of this Law;
in case of auction of land use rights, the land price is the winning price.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Bases for calculation of land rental include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The area of leased land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land lease term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The unit price for land lease; in case of auction of
land lease rights, the land rental is the winning unit price;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Types of land lease, including annual rental payment or
full one-off rental payment for the entire lease period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The time for calculation of land use levy or land rental
is the time when the State decides on the land allocation or land lease,
permits change of land use purpose, or recognizes land use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 109. Payment of land use levy or land rental upon
change of land use purpose or extension of land use term</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Upon change of land use purpose as prescribed at Points
d, e, f and g, Clause 1, Article 57 of this Law, land users shall pay land use
levy or land rental in accordance with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Payment of land use levy or the full one-off rental
payment for the entire lease period which is the difference between the land
use levy or land rental after and before the change of the land use purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Payment of annual rental payment based on the type of
land after the change of the land use purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When the land use term is extended and the land user is
obliged to pay land use levy or land rental, the land user shall fulfill their
financial obligations for the extended land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">110. </span><span style="color: black;">Exemption from and
reduction of land use levy or land rental</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The exemption from and reduction of land use levy or
land rental apply in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Using land for production and business purposes in
sectors or geographical areas that are given investment preferences in
accordance with the investment law, except for investment projects on
construction of commercial houses;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Using land for implementation of policies on houses and
residential land for the people with meritorious services to the revolution,
for poor households, for households and individuals of ethnic minorities living
in areas with especially difficult socio-economic conditions, in bordering
areas or on islands; using land for social housing construction in accordance
with the housing law; residential land for people who have to be relocated when
the State recovers land due to the risks threatening humans life;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Using agricultural land by households and individuals of
ethnic minorities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Using land for construction of non-business facilities
of public non-business organizations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Using land for construction of infrastructure of
airports, airfields and facilities to provide air services;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Using land for construction of offices, drying grounds
and warehouses; service facilities directly serving agriculture, forestry,
aquaculture or salt production for agricultural cooperatives;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Other cases as prescribed by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
111. Land development fund</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The land development fond of a locality shall be
established by the provincial People’s Committee or entrusted to the Fund for
development investment or other financial funds of the locality to advance
capital for compensation, ground clearance or creation of land fund in
accordance with master plans, plans on land use approved by competent state
agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The financial sources for the land development fund
shall be allocated from the State budget and other mobilized sources in
accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. LAND PRICE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 112. Principles and methods of land valuation</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land valuation must abide by the following principles:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Based on the lawful land use purpose at the time of land
valuation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Based on the land use term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Being suitable with the popular market price of
transferred land with the same land use purpose, or winning price in auctions
of land use rights in case of organizing auctions of land use rights, or the
income earned from land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) At a time, the adjacent land parcels with the same land
use purpose, profitability and income earned from land use have the same price.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall prescribe land valuation methods.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 113. Land price frames</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Government shall promulgate land price frames once
every 5 years for each type of land and for each region. During the
implementation of land price frames, if the popular price in the market
increases 20% or more over the maximum price or reduces 20% or more below the
minimum price prescribed in land price frames, the Government shall adjust land
price frames accordingly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span lang="VI" style="color: black; mso-ansi-language: VI;">Article </span><span style="color: black;">114. Land price tables and specific land prices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the principles, methods of land valuation and
land price frames, provincial People’s Committees shall develop and submit the
land price tables to the People’s Councils of the same level for review before
promulgation. Land price tables shall be developed once every 5 years and
publicized on January 01 of the beginning year of the period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">During the implementation of land price tables, when the
Government adjusts land price frames or there are changes in popular land price
in the market, provincial People’s Committees shall adjust land price tables
accordingly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">At least 60 days before submitting the land price tables to
the People’s Council of the same level for review, the provincial People’s
Committee shall send the draft land price tables to agencies in charge of
developing land price frames for consideration. In case of big difference in
land prices at bordering locations among provinces and centrally run cities,
this difference must be reported to the Prime Minister for decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land price tables shall be used as a basis for the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Calculation of land use levy when the State recognizes
residential land use rights of households and individuals for land areas within
land use quotas, or permits change of land use purpose from agricultural land
or non-agricultural land which is non-residential land to residential land for
land areas within land allocation quotas applied to households and individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Calculation of land use tax;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Calculation of charges and fees in land management and
use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Calculation of fines for administrative violations in
the field of land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Calculation of indemnification paid to the State for
damage caused in land management and use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Valuation of land use rights paid to the people who
voluntarily return land to the State in case the returned land is allocated with
collection of land use levy, recognized of land use rights with collection of
land use levy, or leased land with full one-off rental payment for the entire
lease period by the State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Provincial People’s Committees shall decide on specific
land prices. The provincial- level land administration agency shall assist the
provincial People’s Committee in the determination of specific land prices.
During the implementation, the provincial land administration agency may hire
organizations having consultancy functions for advising on the determination of
specific land prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The determination of specific land prices must be based on
the investigation, collection of information about land parcels, market land
price and information on land price in the land database, and based on suitable
valuation methods. Based on the consultation on land price, the provincial land
administration agency shall submit the specific land price to the council for
land price appraisal for consideration before submitting it to the People’s
Council of the same level for decision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The council for land price appraisal comprises the
chairperson of the provincial People’s Committee as the chairperson, and
representatives of related agencies and organizations and the organization with
the function of consultancy on land price determination.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Specific land price shall be used as a basis for the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Calculation of land use levy when the State recognizes
land use rights of households and individuals for land areas in excess of land
use quotas, or permits change of land use purpose from agricultural land or
non-agricultural land which is non-residential land to residential land for
land areas in excess of land allocation quotas applied to households and
individuals; and determination of land rental for agricultural land areas in
excess of land allocation quotas or quotas for receipt of transferred
agricultural land use rights of households and individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Calculation of land use levy when the State allocates
land with collection of land use levy not through auction of land use rights,
recognizes land use rights, or permits change of land use purpose for
organizations that shall pay land use levy;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Calculation of land rental when the State leases land
not through auction of land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Valuation of land use rights upon equitization of state
enterprises that are allocated land with land use levy, leased land with
one-off rental payment; and calculation of land rental in case equitized state
enterprises are leased land by the State with annual rental payment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Calculation of compensation amount when State recovers
land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 115. Consultancy on land price determination</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Consultancy on land price determination may be necessary
in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Development or adjustment of land price frames;
development or adjustment of land price tables and determination of specific
land prices at the request of competent state agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Settlement of complaints about land price at the request
of competent state agencies or related parties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Performance of civil transactions involving specific
land prices at the request by parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Conditions for activities and practice of land price
determination consultancy comply with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The land price determination by consultants must be
independent, impartial and honest and must comply with land valuation
principles and methods prescribed in Article 112 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Land prices determined by consultants serve as one of
the bases for competent state agencies to prescribe or decide on land prices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 116. Rights and obligations of organizations with
the function of consultancy on land price determination</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. An organization with the function of consultancy on land
price determination has the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) To provide consultancy on land price determination in
accordance with this Law, the Law on Price and other relevant laws;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To request information and documents relating to the
consultancy on land price determination from consultancy hirers; and to receive
service charges as agreed in the contracts;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To unilaterally terminate or cancel the contract on
consultancy on land price determination when the consultancy hirer violates
conditions agreed by both parties in the contract or as prescribed by law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Other rights as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. An organization with the function of consultancy on land
price determination has the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) To take responsibility before law for the accuracy,
honesty and impartiality of the results of consultancy on land valuation
determination;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To implement the agreements with consultancy hirers
stated in the contract on consultancy on land price determination;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To submit to the inspection and examination by competent
state agencies; and to report on the organization and results of consultancy on
land price determination to competent state agencies annually or in unexpected
cases;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To fulfill the tax obligations and other financial
obligations in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) To register the list of member valuators and the change
or adjustment of this list to competent state agencies of the locality where
the organization is headquartered;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) To archive documents and records on results of
consultancy on land price determination;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Other obligations as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3. AUCTIONS OF LAND USE RIGHTS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 117. Principles of auctions of land use rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Auctions of land use rights shall be conducted on the
principles of publicity, continuity, impartiality, honesty, equality and
protection of lawful rights and interests of involved parties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Auctions of land use rights shall be conducted in
accordance with the order and procedures prescribed in the land law and law on
asset auctions.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 118. Cases subject to auction of land use rights
and cases not subject to auction of land use rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall allocate land with land use levy or
lease land through auction of land use rights in the following cases, except
the cases prescribed in Clause 2 of this Article:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Investment in construction of houses for sale or for
lease or for lease-purchase;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Investment in construction of infrastructure for
transfer or for lease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Use of land fund to create capital for infrastructure
construction;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Use of land for trading or services, and land for
non-agricultural production establishments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Lease of land which is part of agricultural land fund
for public purposes for agriculture, forestry, aquaculture or salt production;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Allocation or lease of land recovered by the State
through rearrangement and handling of working offices, non-business
establishments, or production or business establishments of which the
land-attached assets are owned by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Allocation of urban and rural residential land to
households or individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Allocation or lease of land in the cases eligible to
land use levy or land rental reduction.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Cases not subject to auction of land use rights upon
land allocation and land lease by the State:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land allocation without collection of land use levy;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Use of land for which land use levy or land rental is
exempted as prescribed in Article 110 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Use of land as prescribed at Points b and g, Clause 1,
and in Clause 2, Article 56 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Use of land for mining activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Use of land for implementation of projects on
construction of resettlement housing, social housing or public-duty housing;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Residential land allocation to cadres, civil servants
and public employees who change offices under transfer decisions of competent
agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Allocation of residential land to households or
individuals that have permanent residence status books in a commune but have no
residential land and have not been allocated residential land by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
h) Allocation
of residential and to households of individuate that have permanent residence
status books in a township in an area with difficult socio-economic conditions
or with especially difficult socio-economic conditions but have no residential
land and have not been allocated residential land by the State;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Other cases as decided by the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case the land has been put up for auction of land use
rights as prescribed in Clause 1 of this Article but nobody participates in the
auction or only one person registers or the auction fails after at least 2
times, the State may allocate or lease land without organizing auctions of land
use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 119. Holding of auctions of land use rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Conditions for holding an auction of land use rights
when State allocates or leases land:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The annual district-level land use plan approved by a
competent state agency is available;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land has been cleared or is land with attached
assets owned by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The plan for holding the auction of land use rights
approved by a competent state agency is available.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Organizations and individuals participating in an
auction of land use rights must satisfy the following all conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Being eligible to be allocated or leased land as
prescribed in Article 55 or 56 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Meeting the conditions for the implementation of
investment projects under Article 58 of this Law in case of land allocation or
land lease for implementation of investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 9.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND INFORMATION SYSTEM
AND LAND DATABASE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 120. Land information system</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The land information system shall be designed
comprehensively and developed as a uniform system nationwide to serve multiple
purposes in accordance with national standards and regulations as well as
international ones recognized in Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The land information system includes the following basic
parts: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Technical infrastructure for land information
technology;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The system of operation software, system software and
application software;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The national land database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 121. The national land database</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The national land database shall be uniformly developed
nationwide.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The national land database has the following components:
</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Database on legal normative documents on land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Cadastral database;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Database of base investigations on land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Database of master plans and plans on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
e)<span style="color: black;"> Database of land prices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Database of land statistics and land inventories;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Database on inspection, examination, settlement of
disputes, complaints and denunciations on land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Other databases involving land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contents, structure and information types of the
land database shall be prescribed by the Minister of Natural Resources and
Environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 122. Management and use of land databases</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Information in land databases provided by competent
state agencies bears the same legal validity as information in paper documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land databases are a national property which needs to be
strictly protected in terms of security and safety. All activities of illegal
access, destruction or causing deviations in information of land databases are
prohibited.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Organizations and individuals that have demands for land
information and land data may use or exploit them through central and local
land information portals with payment of fee. The use and exploitation of land
information and data must be in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<a href="https://www.blogger.com/null" name="bookmark1"><b><span style="color: black;">Article 123. </span></b></a><b><span style="color: black;">Electronic public services in the field of land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Electronic public services to be provided include
registration of land and land-attached assets, performance of transactions on
land and land-attached assets, and provision of land information and data.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land management agencies shall provide public services
as prescribed in Clause 1 of this Article and provide services in a convenient,
simple and safe manner to organizations and individuals in the internet
environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 124. </span>Responsibilities for developing the
land information system</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall adopt investment policies for the
development of the land information system and land databases and ensure funds
for the operation and maintenance of the land information system and land
databases.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Ministry of Natural Resources and Environment shall
organize the development, management and use of the land information system and
the national land database; and provide electronic public services in the field
of land in accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Ministries, sectors and related agencies shall provide
results of base investigations on land and other land-related information and
data to the Ministry of Natural Resources and Environment to update the
national land database and the land information system.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Provincial People’s Committees shall organize the
development, management and exploitation of the land information system and the
land databases in their localities and provide land data to the Ministry of
Natural Resources and Environment to integrate into the national land database.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Minister of Natural Resources and Environment shall
issue detailed regulations on the development, management and exploitation of
the land information system and on conditions for organizations and individuals
practicing consultancy on land database and land information system
development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 10.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND USE REGIME</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. LAND USE TERM</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 125. Land used for long and stable term</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land users may use land for a long and stable term in the
following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Residential land used by households or individuals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agricultural land used by communities as prescribed in
Clause 3, Article 131 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land for protective forest, for special-use forest and
for production forest which are natural forests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Land for trading or services, for non-agricultural
production establishments of households and individuals that are using the land
stably and that land is not allocated for limited term or leased by the State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Land for construction of offices as prescribed at Clause
1, Article 147 of this Law and land for construction of public service
facilities of public non-business organization which are not self-financed as
prescribed at Point 2, Article 147 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Land used for national defense or security purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Land used by religious establishments as prescribed in
Article 159 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Land for religious practices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. Land for transportation and irrigation, land with
historical-cultural relics and scenic spots and land used for the construction
of other public facilities for non-commercial purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">10. Land for cemeteries or graveyards.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">11. Land used by economic organizations as prescribed in
Clause 3, Article 127 and Clause 2, Article 128 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 126. Land used for limited term</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The term for land allocation, recognition of
agricultural land use rights for households and individuals directly engaged in
agricultural production as prescribed in Clauses 1 and 2, at Point b, Clause 3,
in Clauses 4 and 5, Article 129 of this Law is 50 years. When the term expires,
households or individuals directly engaged in agricultural production that have
demand may continue using land in accordance with the land use term prescribed
in this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The term for lease of agricultural land to households or
individuals must not exceed 50 years. At the expiry of the term, households or
individuals that have demand shall be considered by the State for continued
leasing of the land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The term for land allocation or land lease to
organizations for the purpose of agriculture, forestry, aquaculture or salt
production; to organizations, households or individuals for the purpose of
trading and services or for non-agricultural production establishments; to
organizations for implementing investment projects; to overseas Vietnamese and
foreign-invested enterprises for implementing investment projects in Vietnam,
shall be considered and decided on the basis of the investment projects or
applications for land allocation or land lease, but must not exceed 50 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For large investment projects with slow recovery of
capital, projects in areas with difficult socio-economic conditions or with
especially difficult socio-economic conditions which require a longer term, the
term of land allocation or land lease must not exceed 70 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">For projects on construction of houses for sale or for a
combination of sale and rent or for lease- purchase, the land use term shall be
determined in accordance with the duration of the project. Those who buy houses
associated with land use rights may use land for a long and stable term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">At the expiry of the term, if the land users still have
land use needs, the State shall consider an extension which must not exceed the
term prescribed in this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The land lease term for the purpose of office
construction of foreign organizations with diplomatic functions must not exceed
99 years. At the expiry of the term, if these organizations are still in need
of the land, the State shall consider extending the land lease term or leasing
another land parcel. Each extension period must not exceed the term prescribed
in this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The lease term for land which is part of agricultural
land fund for public purposes of communes, wards or townships must not exceed
05 years;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Regarding land for construction of non-business
facilities of self-financed public non-business organization as prescribed in
Clause 2, Article 147 of this Law, and other public facilities involving
commercial purpose, the land use term must not exceed 70 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">At the expiry of the term, if the land users still have
land use needs, the State shall consider an extension but the extension must
not exceed the term prescribed in this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. For a land parcel with multiple use purposes, the land
use term shall be determined in accordance with the land use term of the land
type used for the main purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The term for land allocation and land lease prescribed
in this Article shall be calculated from the date of the decision on land
allocation or land lease issue by a competent state agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 127. Land use term upon change of land use purpose</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The land use term for households and individuals upon
change of land use purpose is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case the land use purpose is changed from land for
protective forest or special-use forest to land for other purposes, the term
shall be determined on the basis of the land type of the new purpose. The land
use term shall be calculated from the time of the decision on approval;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case the land use purpose is changed from land for
rice cultivation, other annual crops, perennial crops, production forest,
aquaculture or salt production to land for protective forest or special-use
forest, households or individuals may use the land for a stable and long term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) In case the land use purpose is changed among land
categories including land for other annual crops, perennial crops, production
forests, aquaculture or salt production, households and individuals may
continue using such land for the determined land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">At the expiry of the term, if the land users still have
land use needs, the State shall consider an extension which must not exceed the
term prescribed in Clause 1, Article 126 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) In case the land use purpose is changed from
agricultural purpose to non-agricultural purpose, the land use term shall be
determined on the basis of the land type of the new purpose. The new land use
term shall be calculated from the time of the decision on approval;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) In case the land use purpose is changed from
non-agricultural land with long and stable land use term to non-agricultural
land with limited land use term or from non-agricultural land with limited land
use term to non-agricultural land with long and stable land use term,
households and individuals may use the land for a long and stable term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For organizations, overseas Vietnamese or
foreign-invested enterprises implementing investment projects outside
industrial parks, industrial clusters, export processing zones or hi- tech
zones, when the land use purpose is changed, the land use term shall be
determined on the basis of the investment project as prescribed in Clause 3,
Article 126 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Economic organizations that change the land use purpose
from non-agricultural land with long and stable land use term to
non-agricultural land with limited land use term or from non- agricultural land
with limited land use term to non-agricultural land with long and stable land
use term, may use the land for a long and stable term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 128. Land use term in case of transfer of land use
rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The land use term in case of transfer of land use rights
for the land with definite land use term is the remaining period of the land
use term defined prior to the transfer of land use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. People who acquire land use rights for the land with a
long and stable land use term may use the land for a long and stable term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. AGRICULTURAL LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 129. Allocation quotas for agricultural land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The allocation quotas for land for annual crops,
aquaculture and salt production for each household or individual directly
engaged in agricultural production are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Not exceeding 03 hectares for each type of land in
provinces and centrally run cities in the southeast region and Mekong Delta
region;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Not exceeding 02 hectares for each type of land in other
provinces and centrally run cities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The allocation quotas for land for perennial crops for
each household or individual in a delta commune, ward or township must not
exceed 10 hectares and must not exceed 30 hectares for each household or
individual in a midland or mountainous commune, ward or township.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The land allocation quota for each household or
individual does not exceed 30 hectares for each of the following land
categories:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land for protective forest;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land for production forest.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case a household or individual is allocated with land
of different categories including land for cultivation of annual crops,
aquaculture land and salt-production land, the total quota for all categories
must not exceed 05 hectares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the household or individual is additionally allocated
with land for perennial crops, the land allocation quota for perennial crops
must not exceed 05 hectares in a delta commune, ward or township and must not
exceed 25 hectares in a midland and mountainous commune, ward or township.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the household or individual is additionally allocated
with land for production forest, the land allocation quota for production
forest must not exceed 25 hectares.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The allocation quota for empty land, land for bare hill
or land with water surface under the type of unused land to households or
individuals for the purpose of agriculture, aquaculture or salt production in
accordance with master plan on land use must not exceed the quotas prescribed
in Clauses 1, 2, </span><span lang="VI" style="color: black; mso-ansi-language: VI;">and </span><span style="color: black;">3 of this Article, and such quotas
shall not be included in the allocation quotas of agricultural land to
households or individuals as prescribed in Clauses 1, 2, and 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Provincial People’s Committees shall prescribe the
allocation quotas of empty land, land for bare hill and land with surface water
in the type of unused land to households or individuals for use in accordance
with master plans, plans on land use which have been approved by competent
state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The allocation quotas of agricultural land for annual
crops, perennial crops, afforestation, aquaculture or salt production in the
buffer zone of a </span><span lang="VI" style="color: black; mso-ansi-language: VI;">special-use </span><span style="color: black;">forest for each household or
individual must comply with Clauses 1, 2, 3, 4 and 5 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Households and individuals may continue using the land
area which is located in a commune, ward or township other than where they have
permanent residence status books. If that land is allocated without land use
levy, its area shall be included in the allocation quota for agricultural land
of the households or individuals</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The land administration agency that allocates agricultural
land without land use levy to households or individuals shall send a notice to
the commune-level People’s Committee of the locality where the households or
individuals have permanent residence status books for its calculation of
allocation quotas of agricultural land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The area of agricultural land of households or
individuals, which is acquired through the transfer, lease, sublease,
inheritance or donation of land use rights, the receipt of land use rights contributed
as capital or is contracted from other subjects or leased from the State, is
not included in the allocation quota of agricultural land as prescribed in this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 130. Quota for acquisition of agricultural land use
rights by households and individuals</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The quota for acquisition of land use rights by
households or individuals must not exceed 10 times of the allocation quota for
agricultural land for households or individuals applicable to each type of land
prescribed in Clauses 1, 2 and 3, Article 129 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall prescribe quotas for acquisition of
land use rights of households and individuals in accordance with specific
conditions of each locality and in each period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 131</span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">. </span><span style="color: black;">Agricultural land used
by households, individuals or communities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Agricultural land used by households or individuals
includes agricultural land allocated or leased by the State and agricultural
land of which land use rights are recognized by the State or leased from other
organizations, households or individuals or obtained through exchange,
transfer, inheritance or donation in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The use of agricultural land allocated by the State to
households or individuals is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Households and individuals that are allocated land by
the State prior to the effective date of this Law may continue using such land
in accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In a locality where land has not been allocated to
households or individuals in accordance with the land law, the commune-level
People’s Committee shall make a plan for land allocation and request the
district-level People’s Committee to decide on land allocation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) In a locality where the People’s Committees of different
levels have provided guidelines for households and individuals to negotiate and
adjust land areas for one another during the implementation of land policies
and law before October 15, 1993, and such land area has been used stably, the
current land users may continue using their land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The use of agricultural land by communities is
prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Communities are allocated land or recognized land use
rights by the State to preserve national identities associated with the
traditions and customs of the people;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Communities which are allocated land or recognized land
use rights by the State shall protect the allocated land and may use land for
combined purposes of agriculture and aquaculture, but may not use such land for
other purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 132. Agricultural land used for public purposes</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Depending on the land fund, characteristics and demands
of the locality, each commune, ward or township may establish an agricultural
land fund for public purposes of the locality which does not exceed 5% of the
total land area for annual crops, perennial crops and aquaculture production.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Agricultural land which is returned or to which land use
rights are donated to the State by organizations, households or individuals,
reclaimed land and recovered agricultural land constitute the source for
creation or supplementation of the agricultural land fund used for public
purposes of the commune, ward or township.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In a locality where the area of agricultural land fund used
for public purposes exceeds 5%, the excess area must be used for construction
or compensation when other land is used for construction of public facilities
of the locality; or be allocated to households and individuals that are
directly engaged in agriculture or aquaculture in the locality but have not
been allocated or still lack production land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The agricultural land fund for public purposes of a
commune, ward or township shall be used for the following purposes:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Construction of public facilities of the locality,
including facilities for culture, physical training and sports, entertainment,
recreation, health, education, markets, cemeteries, graveyards and other public
facilities in accordance with regulations of the provincial People’s Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Compensation for people whose land is used for
construction of public facilities as prescribed at Point a of this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Construction of gratitude houses and charity houses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The commune-level People’s Committee shall lease the
land area which has not been used for the purposes specified in Clause 2 of
this Article to households and individuals in the locality for the purposes of
agriculture and aquaculture, through auctions of land lease. The land use term
for each lease period must not exceed 05 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Rentals gained from the lease of land that is part of the
agricultural land fund for public purposes must be paid to the state budget
under management of the commune-level People’s Committee and may only be used
for public needs of the commune, ward or township in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The agricultural land fond for public purposes of a commune,
ward or township must be managed and used by the commune-level People’s
Committee of the locality in accordance with the master plans, plans on land
use approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 133. Agricultural land used by organizations, overseas
Vietnamese and foreign- invested enterprises</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations, overseas Vietnamese or
foreign-invested enterprises that have demand for land for agriculture,
forestry, aquaculture or salt production, shall be considered by the State to
lease land for implementation of investment projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations and public non-business
organization that have been allocated or leased land prior to the effective
date of this Law for the purpose of agriculture or forestry production, shall
review the current land use status and make a plan for land use. A plan for
land use must clearly define the land area and boundaries, the area of land of
each type to be used and its use term, and the land area to be handed over to
the locality.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Provincial People’s Committees shall direct the review and
approval of plans for land use; allocate or lease land in accordance with the
approved plans for land use; and recover the land that is unused, or used for a
improper purpose, or contracted, leased, lent illegally, or encroached or
occupied in order to create the land fund for allocation and lease to
organizations, households and individuals. During the process of land
allocation or land lease, ethnic minority households and individuals in the
locality that have no land or lacking production land, shall be prioritized.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land that is allocated by the State without land use
levy to economic organizations for agriculture, forestry, aquaculture or salt
production before the effective date of this Law, must be changed to leased
land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 134. Land for rice cultivation</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall develop policies to protect land for
rice cultivation and to limit the change from the purpose of rice cultivation
to other non-agricultural purposes. In case it is necessary to change a certain
area for rice cultivation to another purpose, the State shall take measures to
supplement such land area or improve the efficiency in using land for rice
cultivation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The State shall adopt policies to support and invest in the
construction of infrastructure and application of modern science and
technologies into the areas planned for high-productivity and high-quality rice
cultivation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Those who use land for rice cultivation shall improve
and increase the fertility of the soil. They may not use that land for planting
perennial trees, afforestation, aquaculture and salt production or for
non-agricultural purposes without permission by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. People who are allocated or leased land by the State for
non-agricultural purposes and that land is currently used for wet rice
cultivation, shall pay a certain amount of money under the Government’s
regulations for the State to supplement the lost area of wet rice cultivation
land or improve efficiency in using land for rice cultivation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 135. Land with production forest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall allocate land with production forest
which is natural forest to the forest management organizations for management,
protection and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall allocate or lease land with production
forest which is planted forest according to the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Allocation of land to households and individuals
directly engaged in agricultural production within the quotas prescribed at
Point b, Clause 3, Article 129 of this Law for the purpose of forestry
production. The area of production forest used by households and individuals
which exceeds the quotas must change to leased land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Lease of land to economic organizations, households,
individuals, overseas Vietnamese or foreign-invested enterprises to implement
afforestation projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c). Economic organizations, households, individuals,
overseas Vietnamese or foreign-invested enterprises which are allocated or
leased land with production forest by the State as prescribed at Points a and b
of this Clause may use the land not covered with forest for planting forest or
perennial trees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Economic organizations, overseas Vietnamese or
foreign-invested enterprises using land with production forest may </span><span lang="VI" style="color: black; mso-ansi-language: VI;">concurrently </span><span style="color: black;">provide landscape and eco-environmental tourist services
using the space under the forest canopy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Concentrated land area with production forest which is
far from residential areas and cannot be allocated directly to households or
individuals, shall be allocated by the State to organizations for protection
and development of the forest combined with agricultural production, forestry
or aquaculture.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 136. Land with protective forest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall allocate land with protective forest to
the protective forest management organization for management, protection,
zoning off for regeneration and afforestation in accordance with master plans,
plans on land use already approved, by competent state agencies. These
organizations may use land for other combined purposes in accordance with the
law on forest protection and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The protective forest management organization shall
allocate land with protective forest under contracts to households or
individuals that are living in the protective forest area for protection and
development of the forest. District-level People’s Committees shall allocate
residential land and land for agricultural production to such households or
individuals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Organizations, households or individuals that have
demand and ability to protect and develop the forest and are living in the
protective forest area for which no management organization has been
established or in the area that is planned for protective forest, shall be
allocated the land with protective forest for protection and development, and
may use the land for other combined purposes in accordance with the law on
forest protection and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Provincial People Committees shall decide on the lease
of land with protective forest to economic organizations in the areas where it
is allowed to provide landscape and eco- environmental tourist services under
the forest canopy.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Communities that are allocated by the State protective
forests in accordance with the Law on Forest Protection and Development, are
entitled to be allocated land with protective forest for protection and
development. The communities have the rights and obligations prescribed in the
Law on Forest Protection and Development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 137. Land with special-use forest</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall allocate land with special-use forest to
the special-use forest management organization for management and protection in
accordance with master plans, plans on land use already approved by competent
state agencies. These organizations may use the land for other combined purposes
in accordance with the law on forest protection and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The special-use forest management authority shall
allocate under short-term contracts land with special-use forest in strictly
protected forest areas to households or individuals that cannot move out of the
area to protect the forests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The special-use forest management organization shall
allocate under contracts land with special-use forest in eco-rehabilitation
areas to households or individuals residing stably in the area to protect and
develop the forests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Competent People’s Committees shall decide to allocate
and lease land in the buffer zones of special-use forests to organizations,
households and individuals for the purpose of production, research or
experiment on forestry or in combination with national defense or security
tasks in accordance with the master plan for forest development of the buffer
zone. These subjects may use the land for other combined purposes in accordance
with the law on forest protection and development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Provincial People Committees shall decide to lease land
with special-use forest in the area that is allowed to provide landscape and
eco-environmental tourist services under the forest canopy to economic
organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 138. Salt-production land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Salt-production land shall be allocated to households or
individuals within the local land allocation quota for salt production. The
land area which exceeds the allocation quota must be changed to leased land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Salt-production land shall be leased by the State to
economic organizations, overseas Vietnamese or foreign-invested enterprises to
implement investment projects on salt production.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land areas where salt can be produced at high
productivity and with high quality shall be protected and primarily reserved
for salt production.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The State shall encourage the use of land areas with
potential for salt production for industrial and daily needs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 139. Inland land with water surface</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ponds, lakes and marshes shall be allocated by the State
within land allocation quotas to households or individuals for aquaculture and
agricultural production.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Ponds, lakes and marshes shall be leased by the State to
economic organizations, households, individuals, overseas Vietnamese or
foreign-invested enterprises to implement investment projects on aquaculture
production, agricultural production or agricultural production in combination
with non-agricultural purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case a pond, lake or marsh is located in several
communes, wards and townships, its use shall be decided by the district-level
People’s Committee. In case a pond, lake or marsh is located in several
districts, towns and provincial cities, its use shall be decided by the
provincial People’s Committee. In case a pond, lake or marsh is located in several
provinces and centrally run cities, its use shall be determined by the
Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 140. Coastal land with water surface</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Coastal land with water surface shall be leased by the
State to economic organizations, households, individual, overseas Vietnamese or
foreign-invested enterprises for aquaculture, agricultural, forestry, salt
production or non-agricultural purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The use of coastal land with water surface is prescribed
as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Complying with master plans, plans on land use which
have been approved by competent state agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Protection of land and increase of the sedimentation
process in coastal land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Protection of the ecosystem, environment and landscape;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Not hampering the protection of national security and
maritime navigation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 141. Riparian and coastal alluvial land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Riparian and coastal alluvial land includes riparian
alluvial land, river islets, coastal alluvial land and sea islands.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Riparian and coastal alluvial land shall be managed by
the People’s Committee of the commune, ward or township where such land is
located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Riparian and coastal alluvial land frequently expanded or
eroded shall be managed and protected by district-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Riparian and coastal alluvium land shall be leased by
the State to economic organizations, households, individuals, overseas
Vietnamese or foreign-invested enterprises to implement investment projects on
agricultural or non-agricultural production and business.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Households or individuals that are allocated riparian
and coastal alluvial land by the State for agricultural purpose prior to the
effective date of this Law may continue using such land for the remaining land
use term. At the expiry of this term, if they still have demand to use the land
in accordance with master plans, plans on land use approved by competent
agencies and do not violate the land law, the State shall consider leasing the
land to them.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The State shall encourage economic organizations,
households and individuals to invest in the use of riparian and coastal
alluvial land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 142. Land used for farm economy</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall encourage farm economy of households or
individuals in order to use land efficiently for the development of production,
expansion of the scale and enhancement of the efficiency of land use in
agriculture, forestry, aquaculture or salt production, in association with
services, processing and sale of agricultural products.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land used for farm economy includes the land allocated
by the State without collection of land use levy within land allocation quotas
applicable to households and individuals that are directly engaged in
agriculture, forestry, aquaculture or salt production as prescribed in Article
129 of this Law, the land leased from the State, the land obtained via lease,
transfer, inheritance and donation, the land contracted from organizations, and
the land contributed by households or individuals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Households or individuals that are using land for farm
economy may change the land use purposes in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Households or individuals using land for farm economy in
accordance with approved master plans, plans on land use without any disputes,
may continue using the land in accordance with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) If the land is allocated without land use levy and
within the allocation quotas applicable to households or individuals directly
engaged in agriculture, forestry, aquaculture or salt production as prescribed
in Clause 1, Article 54 of this Law, households or individuals may continue
using the land under Clause 1, Article 126 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the land is allocated without collection of land use
levy to households or individuals not directly engaged in agriculture,
forestry, aquaculture or salt production, at the expiry of the land use term,
households or individuals shall change to lease land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) If the land is leased from the State or transferred,
inherited, donated or contracted from organizations or contributed by
households or individuals, households or individuals may continue using the
land in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. It is forbidden to take advantage of farm economy to
occupy and accumulate land for non-production purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3. NON-AGRICULTURAL LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 143. Rural residential land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Residential land used by households or individuals in
rural areas includes land for construction of houses and facilities for
livelihood, gardens and ponds within one land parcel in a rural residential
area which is established in accordance with the master plan on land use and
the master plan for development of rural residential areas already approved by
competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Based on the local land fund and the rural development
master plans approved by competent state agencies, provincial People’s
Committees shall determine the land allocation quota to each household or
individual for housing construction in rural areas and the minimum area for the
division of a residential land parcel in accordance with local conditions and
customs.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The allocation of residential land in rural areas
indicated in the master plans, plans on land use must be in synchrony with the
master plan for public facilities and public non-business facilities, ensuring
convenience for production, people’s life, environmental sanitation and rural
modernization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The State shall adopt policies to facilitate for rural
residents to have accommodation by making full use of the land in existing
residential areas and to restrict the expansion of residential areas on
agricultural land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 144. Urban residential land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Urban residential land includes land for construction of
houses and facilities for livelihood, gardens and ponds within one land parcel
in an urban residential area which is established in accordance with the master
plan on land use and urban construction master plan already approved by
competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Urban residential land shall be allocated in synchrony
with land for construction of public facilities and non-business facilities,
ensuring environmental sanitation and modern urban landscape.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The State shall develop master plan on land use for the
purpose of urban housing construction and adopt policies to facilitate for
urban residents to have accommodation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Provincial People’s Committees shall, based on the
master plan on land use, urban construction master plans and the local land
fund, determine the allocation quota of residential land to each household or
individual for their own housing construction in case they are not eligible to
be allocated land in an investment project on housing construction; and
prescribe the minimum area for the division of a residential land parcel.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The change of land use purpose from residential land to
land for construction of production and business establishments must conform to
master plans, plans on land use and the urban construction master plan already
approved by competent state agencies and with regulations on public order,
safety and urban environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 145. Land for construction of condominiums</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land for construction of condominiums includes land for
the construction of condominiums, facilities </span><span lang="VI" style="color: black; mso-ansi-language: VI;">directly </span><span style="color: black;">serving the life of families living in the condominiums and
facilities for public use in accordance with the construction master plan
approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The land master plan for construction of condominiums
must be in harmony with the master plans on public facilities and environmental
protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail the use of land for
construction of condominiums.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 146. Land used for improvement and development of
urban areas and rural residential areas</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land for urban improvement and development includes land
for improvement of the existing inner urban areas and land planned for
expanding existing urban areas or developing new urban areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land for improvement and development of rural residential
areas includes land for improvement of existing residential areas, land which
is part of the agricultural land fund for public purposes, and land planned for
expanding existing residential areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The use of land for improvement and development of urban
areas and rural residential areas must conform to the master plans, plans on
land use, urban construction master plan and master plan for development of
rural residential areas which have been approved by competent state agencies,
and with construction standards and regulations issued by competent state
agencies</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Provincial People’s Committees shall organize the
development of projects and assign them to economic organizations, overseas
Vietnamese or foreign-invested enterprises for implementation in accordance
with law in order to improve or develop new urban or rural residential areas.
The land for such projects shall be allocated appropriately in master plans,
plans on land use for the whole area, including land for construction of
infrastructure, residential land, land for public facilities and non-business
facilities, land for trading and services and land for non-agricultural
production establishments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When implementing projects on technical infrastructure,
development or improvement of urban or rural residential areas, the State shall
proactively recover the land which includes land for construction of
infrastructure and the nearby area in accordance with master plans, plans on
land use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case the communities develop or improve their
facilities for public purposes based on the contributions of people or the
support by the State, the voluntary contribution of land use rights,
compensation or support shall be agreed upon by the communities and the land
users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 147. Land for construction of offices and
non-business facilities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land for construction of offices includes land for
construction of offices of state agencies, political organizations and
socio-political organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land for construction of non-business facilities
includes land for construction of non-business facilities in the sectors and
fields of economy, culture, society, health, education and training, physical
training and sports, science and technology, environment, and foreign affairs
and other non-business facilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The use of land prescribed in Clauses 1 and 2 of this
Article must conform to the master plans, plans on land use, the urban
construction master plan and the master plan for development of rural
residential areas approved by competent </span><span lang="VI" style="color: black; mso-ansi-language: VI;">stat</span><span style="color: black;">e agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The heads of agencies or organizations to which land is
allocated or leased shall preserve the allocated or leased land and ensure
proper land use purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">It is forbidden to use the land for construction of offices
and non-business facilities for other purposes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The State shall encourage the use of land for the
purpose of development of culture, health, education and training, physical
training and sports, science and technology, and environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 148. Land for national defense or security purpose</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used for national defense or security purpose
includes land used in the cases prescribed in Article 61 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall perform the state
management over land used for national defense or security purpose in their
localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of National Defense and the Ministry of Public
Security shall coordinate with provincial People’s Committees in formulating
master plans, plans on land use for national defense or security purpose to
meet the requirements of socio-economic development and strengthening of
national defense and security; review and define the boundaries of land used for
national defense or security purpose; and define the areas and locations of
land for national defense or security purpose which are no more needed or are
improperly used, for handover to the localities for management and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For land areas that are planned for national defense or
security purpose but are still not used for these purposes, the current users
may continue using the land until the decision by a competent state agency to
recover the land is issued, but must not cause deformation to the natural
terrain.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 149. Land for industrial parks, export processing
zones, industrial clusters and trade villages</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The use of land for construction of industrial parks,
export processing zones, industrial clusters or trade villages must conform to
master plans, plans on land use and detailed construction master plans approved
by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">During the planning and establishment of industrial parks
or export processing zones, the planning and construction of housing areas and
public facilities outside the industrial parks or export processing zones to
serve the life of workers in industrial parks or export processing zones must
be carried out concurrently.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall lease the land to economic
organizations, overseas Vietnamese or foreign- invested enterprises to invest
in construction and commercial operation of infrastructure of industrial parks,
industrial clusters and export processing zones. For the land area that is
leased with annual rental payment, the lessee may sublease that land with
annual rental payment. For the land area that is leased with full one-off
rental payment for the entire lease period, the lessee may sublease that land
with full one-off rental payment for the entire lease period or annual rental
payment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Investors are entitled to exemption from land rental for
the land used for construction of infrastructure for common use in industrial
parks, industrial clusters or export processing zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Economic organizations, households, individuals,
overseas Vietnamese and foreign- invested enterprises that invest in production
and business in industrial parks, industrial clusters or export processing
zones are entitled to sublease land together with infrastructure from other
economic organizations, overseas Vietnamese or foreign-invested enterprises
that have invested in the construction and commercial operation of
infrastructure, and have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case of subleasing land with full one-off rental
payment for the entire lease period, they have the rights and obligations
prescribed in Article 174 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case of subleasing land with annual rental payment,
they have the rights and obligations prescribed in Article 175 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Land users in industrial parks, industrial clusters or
export processing zones shall use land for the determined land use purposes, be
granted a certificate of land use rights and ownership of houses and other
land-attached assets, and have the rights and obligations prescribed in this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Economic organizations, households, individuals or
overseas Vietnamese that invest in production and business in industrial parks,
industrial clusters or export processing zones and have been allocated land by
the State or acquired land use rights together with infrastructure from other
economic organizations or overseas Vietnamese that have invested in the
construction and commercial operation of infrastructure of industrial parks,
industrial clusters or export processing zones prior to the effective date of
this Law, may continue using the land for the remaining project duration
without having to change to lease land. At the expiry of the project duration,
if these subjects still have demand, the State shall consider leasing land to
them in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 150. Land for hi-tech zones</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land for hi-tech zones that are established under
decisions of the Prime Minister includes land of different categories with
different land use regimes used for the production and trading of hi-tech
products, research, development and application of high technology and training
of hi-tech human resources.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">During the planning and establishment of hi-tech zones, the
planning and construction of housing areas and public facilities outside the
hi-tech zones to serve the life of experts and workers in hi-tech zones must be
carried out concurrently.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The management board of a hi-tech zone shall be
allocated land in the hi-tech zone by the provincial People’s Committee. The
board may lease land to organizations, individuals, overseas Vietnamese or
foreign-invested enterprises using land in the hi-tech zone in accordance with
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The management board of a hi-tech zone shall make a
detailed construction plan of the hi-tech zone and submit it to the provincial
People’s Committee of the locality where the land is located for approval.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The provincial People’s Committee shall allocate land to
the management board of the hi-tech zone to organize the construction and
development of the hi-tech zone in accordance with the approved master plan.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Land users that lease land in a hi-tech zone from its
management board have the same rights and obligations as leasing land from the
State in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The enterprise that develops the hi-tech zone or
develops the infrastructure is entitled to lease land from the management board
of hi-tech zone. Those who have demand to use land in the hi-tech zone may
sublease land from this enterprise.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Land users in a hi-tech zone shall use land in
accordance with land use purposes indicated in the land lease contract, be
granted a certificate of land use rights and ownership of houses and other
land-attached assets, and have the rights and obligations prescribed in this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of transfer of land use rights in a hi-tech zone,
the transferee shall continue using the land for the determined land use
purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. The State shall encourage organizations, overseas
Vietnamese and foreign-invested enterprises to invest in the construction and
commercial operation of infrastructure in hi-tech zones, and encourage
organizations, individuals, overseas Vietnamese and foreign-invested
enterprises to use land for the development of science and technology.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The determination of land rental rates and calculation
of land rentals in hi-tech zones must comply with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">151. </span><span style="color: black;">Land for economic
zones</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land for economic zones includes land used for
construction of economic zones or border- gate economic zones which are
established under decisions of the Prime Minister. Land in an economic zone
includes land used for its functional areas, including non-tariff zone, tariff-
bonded zone, export processing zone, industrial park, entertainment zone,
tourist area, urban area, residential area, administrative area and other
functional areas which are consistent with characteristics of each economic
zone in order to create an especially favorable investment and business
environment for investors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The construction or opening of an economic zone must
conform to the master plan on the economic zone system in the whole country.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall allocate land to
the management boards of economic zones to organize the construction of the
economic zones in accordance with the approved land use plan which is included
in the detailed construction master plans of the economic zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The management board of an economic zone shall carry out
the compensation and ground clearance for the recovered land which is allocated
by a competent state agency before re-allocating or leasing the land. The
management board may re-allocate land with or without land use levy or lease
land to land users that need to use the land in the functional areas of the
economic zone under Articles 54, 55 and 56 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The land use term for production and business in an
economic zone must not exceed 70 years.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Land users in an economic zone are entitled to invest in
the construction of and trading in houses and infrastructure, and to conduct
production, business and service activities, and have the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case of being re-allocated land in the economic zone
by the management board, they have the rights and obligations as allocated land
by the State in accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case of being leased land in the economic zone from
the management board, they have the rights and obligations as being leased land
from the State in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The State shall encourage investment in the construction
and commercial operation of infrastructure in economic zones and encourage the
use of land for economic development.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The land use regime and rights and obligations of land
users in an economic zone shall apply in accordance with each type of land as
prescribed in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Economic organizations, households, individuals or
overseas Vietnamese that invest in production and business in an economic zone
and have been allocated land by the State or acquired land use rights from
other economic organizations or overseas Vietnamese prior to the effective date
of this Law may continue using the land for the remaining project duration
without having to change to lease land. At the expiry of the project duration,
if these subjects still have demand, the management board shall consider
leasing land to them in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 152. Land used for mining activities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used for mining activities includes land used for
mineral exploration, exploitation and processing, land for auxiliary facilities
for mining activities and safety </span><span lang="VI" style="color: black; mso-ansi-language: VI;">corridors </span><span style="color: black;">in mining
activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land used for mineral exploration and exploitation shall
be leased by the State to organizations, individuals, overseas Vietnamese or
foreign-invested enterprises that are permitted to carry out projects on
mineral exploration and exploitation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land used as ground for mineral processing falls under the
type of non-agricultural land for production and business purposes with the
same land use regime as for the land for trading and services or
non-agricultural production establishments as prescribed in Article 153 of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The use of land for mining activities must comply with
the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Having a license for mining activities and a decision on
land lease for mineral exploration and exploitation or a decision on lease of
land as mineral processing ground, granted by a competent state agency
according to the Government’s regulations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Taking measures for environmental protection, waste
treatment and other measures to avoid causing damage to other land users in the
area or the </span><span lang="VI" style="color: black; mso-ansi-language: VI;">surrounding
</span><span style="color: black;">areas;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The use of land must be in line with the progress of
mineral exploration and exploitation. Land users shall return the land in
accordance with the progress of mineral exploration and exploitation and with
the status of surface soil as stipulated in the land lease contract;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) If the mineral exploration and exploitation do not
require the use of surface soil or do not affect the use of the ground, there
is no need to lease the surface soil.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 153. Land used for trading and services; land for
non-agricultural production establishments</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used for trading or services includes land used for
construction of trading or service establishments and other facilities serving
trading or services.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land used for non-agricultural production establishments
includes land used for construction of non-agricultural production
establishments that are located outside industrial parks, industrial clusters
or export processing zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The use of land for trading, services and
non-agricultural production establishments must be in line with master plans,
plans on land use, urban construction master plan and master plan for
development of rural residential areas which have been approved by competent
state agencies, and with regulations on environmental protection.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Economic organizations, households or individuals may
use land for trading, services or for non-agricultural production
establishments, which is the land obtained through leasing land from the State,
acquiring land use rights, leasing or subleasing land or receiving land use
rights contributed as capital from other economic organizations, households or individuals,
or from overseas Vietnamese, or subleasing land together with infrastructure
from foreign-invested enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Overseas Vietnamese may use land for trading, services or
non-agricultural production establishments, which is the land obtained through
leasing land from the State, or leasing or subleasing land from other economic
organizations, households or individuals, or from other overseas Vietnamese, or
subleasing land together with infrastructure from foreign-invested enterprises.
Overseas Vietnamese who are defined Clause 1, Article 186 of this Law are also
entitled to obtain land through inheritance or donation of land use rights to
use for construction of trading, services or non-agricultural production
establishments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Foreign-invested enterprises may use land for trading,
services or non-agricultural production establishments, which is the land
obtained through leasing land from the State, or leasing or subleasing land
from economic organizations or overseas Vietnamese, or subleasing land together
with infrastructure from other foreign-invested enterprises.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 154. Land used for production of construction
materials and ceramic products</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used for production of construction materials and
ceramic products includes land, land with surface water for material
exploitation and land used as ground for processing and producing construction
materials and ceramic products.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The use of land for exploiting raw materials for
manufacturing bricks, tiles or ceramic products must take advantage of hilly
land, uncultivated hillocks, abandoned land, land in riverbed or ponds or lakes
that need to be dig deep, land along the rivers not being used for agricultural
production, soil dikes no longer in use, or land from rehabilitation of rice
fields.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land or land with surface water used for exploiting raw
materials shall be leased by the State to households or individuals that are
permitted to exploit raw materials for the production of construction materials
and ceramic products; to economic organizations, overseas Vietnamese or
foreign-invested enterprises that are licensed to implement investment projects
on exploitation of raw materials for production of construction materials and
ceramic products.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land used as ground for production of construction materials
and ceramic products falls under the type of non-agricultural land for
production and business purposes with the same land use regimes as for trading,
services or non-agricultural production establishments as prescribed in Article
153 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The use of land for production of construction materials
and ceramic products must comply with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Having a decision on land lease for the purpose of
exploitation of raw materials, processing and production of construction materials
and ceramic products issued by a competent state agency;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Taking necessary measures to avoid causing damage to
production activities, life and negative effects to the environment, water
flows or transportation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">c) </span><span style="color: black;">Land users shall return the land in accordance with the
progress of exploitation of raw materials and with the status of surface soil
as stipulated in the land lease contract.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. It is forbidden to use land of the following types to
exploit raw materials for manufacturing bricks, tiles or ceramic products:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land with historical-cultural relics or scenic
landscapes which have been ranked or placed under the protection of provincial
People’s Committees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land within the safety corridor of construction
facilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In the process of using land to exploit raw materials
for manufacturing bricks, tiles or ceramic products, land users shall apply
appropriate technology measures to exploit and use the land suitably and
economically and shall take necessary measures to avoid causing damage to production
activities and the life of adjacent land users and adverse effects to the
environment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 155. Land used for public purposes or for
implementation of build-transfer (BT) and build-operate-transfer (BOT) projects</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The use of land for public purposes must be in line with
the master plans, plans on land use, urban construction master plan and master
plan for development of rural residential areas approved by competent state
agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For land used for public purposes, a detailed
construction master plan must be formulated which clearly defines the
functional areas used for public purposes involving non-commercial purpose and
functional areas used for public purposes involving commercial purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The land used for functional areas for non-commercial
purposes shall be allocated by the State without collection of land use levy
under Article 54 of this Law. The land used for functional areas for commercial
purpose shall be leased by the State under Article 56 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The State shall allocate land to investors for
management to implement BT projects and allocate or lease land to investors to
implement BOT projects and other forms as prescribed by the investment law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 156. Land used for civil airports and airfields</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used for civil aviation operations at airports or
airfields includes:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Land used for construction of offices of state agencies
which operate constantly at airports or airfields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">Land used for construction of infrastructure in airports or
airfields, including land for construction of runways, taxiways, aircraft
parking areas, facilities to ensure flight operations, aviation security and
airfield emergency, fences, construction-serving roads, internal roads and
other auxiliary facilities areas of the airfields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land used for construction of facilities for aviation
services at airports or airfields;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Land used for construction of facilities for
non-aviation services.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Airport authorities shall be allocated land by provincial
People’s Committees in accordance with master plans, plans on land use and
master plan for airports and airfields which have been approved by competent
state agencies. The certificate of land use rights and ownership of houses and
other land-attached assets which are used for civil aviation operations at
airports or airfields shall be granted to the airport authorities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Based on master plans, plans on land use approved by the
state management agency in charge of civil aviation, airport authorities shall
allocate land without land use levy or lease land in accordance with the
following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Allocation of land without land use levy for the land
specified at Points a and b, Clause 1 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Lease of land with annual rental payment for the land
specified in Points c and d, Clause 1 of this Article. The calculation and
collection of land rental must comply with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Organizations and individuals using land at airports or
airfields have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) To use land for proper purposes; to refrain from
exchanging, transferring, donating or leasing land use rights, or mortgaging or
contributing as capital land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To use the assets under their ownership which are
attached to the leased land as collateral at credit institutions which are
licensed to operate in Vietnam; to sell or lease assets and contribute as
capital assets under their ownership which are attached to the leased land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 157. Land used for construction of public
facilities with safety corridors</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used for construction of public facilities with
safety corridors includes land used for construction of systems of transport,
irrigation, dykes, water supply and drainage, waste treatment, power
transmission, oil and gas pipelines and communication, and land within the
safety corridors of these systems.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The use of land for public facilities with safety
corridors must ensure the use of both the aerial and underground space, the combination
of different facilities in the same land area in order to save land, and comply
with relevant specialized laws concerning safety protection of facilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Legally recognized users of land within the safety </span><span lang="VI" style="color: black; mso-ansi-language: VI;">co</span><span style="color: black;">rr</span><span lang="VI" style="color: black; mso-ansi-language: VI;">idors </span><span style="color: black;">may continue using the land in
accordance with the determined purposes and may not hinder the safety
protection of the facilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the use of that land hinders the safety protection
of the facilities, the owners of facilities and the land users shall take
remedial measures. In case of failure to remedy the problem, the State will
recover the land and pay compensation in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Agencies or organizations directly managing the
facilities with safety corridors shall publicize information on boundary marks
of the safety corridors and take the main responsibility for the protection of
the facilities. In case the safety corridors of the facilities are illegally
encroached, occupied or used, the agencies or organizations shall promptly
report it to and request handling from the commune-level People’s Committee of
the locality where the safety corridors are located.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The People’s Committees of all levels of the locality
where the facilities with safety corridors are located shall coordinate with
the agencies or organizations directly managing the facilities in disseminating
laws and regulations on safety protection of facilities, publicizing boundary
marks for the land use within the safety corridors and promptly deal with the
illegal occupation, encroachment or use of the safety corridors.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 158. Land with historical-cultural relics and
landscapes</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land with historical-cultural relics and landscapes
which are ranked or under the protection of provincial People’s Committees
shall be strictly managed in accordance with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Organizations, households, individuals and communities
that directly manage land with historical-cultural relics and landscapes shall
assume the main responsibility in the use of such land in accordance with the
law on cultural heritage;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Commune-level People’s Committees shall assume the main
responsibility for the management over land with historical-cultural relics and
landscapes in their localities which are not specified at Point a of this
Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">c) </span><span style="color: black;">If land with historical-cultural relics and landscapes is
encroached, occupied or used for improper or illegal purposes, the chairperson
of the commune-level People’s Committee of the locality where such land is
located shall detect, prevent and deal with these illegal activities promptly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In special cases in which it is necessary to use land
with historical-cultural relics and landscapes for other purposes, the change
of the land use purpose must conform with the master plans, plans on land use
approved by competent state agencies and must be approved in writing by the
state agencies which have the competence to decide on the ranking of those
historical- cultural relics and landscapes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 159. Land used by religious establishments</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used by religious establishments includes land for
pagodas, churches, oratories, sanctuaries, monasteries, religious schools, head
offices of religious establishments and other religious establishments whose
operation is licensed by the State.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall base themselves on
the state policies on religions and master plans, plans on land use approved by
competent state agencies to determine the land areas to be allocated to the
religious establishments.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">160. </span><span style="color: black;">Land used for
belief practices</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land for belief practices includes land for communal
houses, temples, shrines, hermitages, ancestral worship houses and ancestral
temples.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land for belief practices must be used properly and in
accordance with the master plans, plans on land use, urban construction master
plan and master plan for development of rural residential areas which have been
approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The construction or expansion of communal houses,
temples, shrines, hermitages, ancestral worship houses and ancestral temples of
the communities must be permitted by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 161. Land used for construction of underground
facilities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The use of land for construction of underground
facilities must conform to the master plan for construction of underground
facilities, land use plans and other related master plans which have been
approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall decide on land
allocation and land lease for construction of underground facilities in
accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 162.</span></b><span style="color: black;"> <b>Land
used to cemeteries or graveyards</b></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land used for cemeteries or graveyards must be developed
in concentrated areas in conformity with master plan on land use; be located
far from residential areas and convenient for burial services and visits,
satisfying sanitation and environmental requirements and used economically.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall prescribe land
quotas and management regimes for construction of graves, statues and
monuments, and memorial stela in cemeteries or graveyards with economical use
of land, and adopt policies to encourage the burial without using land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. It is forbidden to build cemeteries or graveyards in
contravention to master plans, plans on land use which have been approved by
competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 163. Land with rivers, streams, canals, springs and
special-use water surface</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the determined main purpose, land with rivers,
streams, canals, springs or special-use water surface must be used and managed
in accordance with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The State shall allocate land with special-use water
surface to organizations for management in combination with use and
exploitation of such land for non-agriculture purposes, or non-agriculture
purposes in combination with aquaculture and exploitation of aquatic resources;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The State shall lease out land with rivers, streams,
canals or springs with annual rental payment to economic organizations, households
or individuals for aquaculture;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The State shall lease out land with rivers, streams,
canals or springs with annual rental payment to overseas Vietnamese or
foreign-invested enterprises for implementing their investment projects on
aquaculture.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The exploitation and use of land with rivers, streams,
canals, springs or special-use water surface must not affect the determined
main land use purpose; and must also comply with the technical regulations of
the related sector or field and the regulations on environmental and landscape
protection, and may not obstruct natural flows and waterway transportation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 4. UNUSED LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 164. Management of unused land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Commune-level People’s Committees shall manage and
protect unused land in their localities and register it in cadastral records.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Provincial People’s Committees shall manage unused land
on uninhabited islands.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The management of unused land must comply with the
Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 165. Putting of unused land into use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Based on the master plans, plans on land use approved by
competent state agencies, the People’s Committees of all levels shall make
plans for investment, reclamation and improvement of the unused land in order
to put it into use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The State shall encourage investment by organizations,
households and individuals to put unused land into use in accordance with the
master plans, plans on land use approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land areas planned for agricultural purposes shall be
allocated with priority to local households or individuals </span><span lang="VI" style="color: black; mso-ansi-language: VI;">directly </span><span style="color: black;">engaged in agricultural, forestry, aquaculture or salt
production that have not been allocated land or lack production land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 11.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">RIGHTS AND OBLIGATIONS OF
LAND USERS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. GENERAL PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">166. </span><span style="color: black;">General rights of
land users</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To be granted the certificate of land use rights, houses
and other land-related assets ownership.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To enjoy the results of the labor and investment on
land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To enjoy the benefits derived from facilities constructed
by the State for protecting and improving agricultural land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To receive the State’s guidance and assistance in the
improvement and fertilization of agricultural land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To be protected by the State against others’
infringements of their lawful rights and benefits involving land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. To receive compensation when land is recovered by the
State in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. To complain about, denounce or file lawsuits over
violations of their lawful land use rights and other violations of the land
law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 167. The right to exchange, transfer, lease,
sublease, inherit, donate, mortgage land use rights and contribute land use
rights as capital</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land users may exercise the rights to exchange,
transfer, lease, sublease, inherit, donate, mortgage land use rights and to
contribute land use rights as capital in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. A group of land users sharing land use rights have the
following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) A group of land users including households and
individuals have the same rights and obligations as households and individuals
in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case one member of the group of land users is an
economic organization, that group of land users has the same rights and
obligations as economic organizations in accordance with this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) For a group of land users sharing land use rights which
can be split into portions for each member in the group, if every member wants
to exercise his/her land use rights over such portion, they shall carry out the
prescribed procedures to have the common land parcel split into different
parcels of their own and apply for the certificates of land use rights and
ownership of houses and other land-attached assets. Those members will then
have the rights and obligations of land users in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case land use rights of the group of land users can not
be split into portions, the group shall authorize its representative to
exercise the rights and perform the obligations of the group.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The notarization and certification of contracts and
documents on the exercise of the rights of land users shall be conducted as
follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Contracts on transfer, donation, mortgage or
contribution of land use rights as capital or the rights to use land and
land-attached assets must be notarized or certified, except the case of real
estate business prescribed at Point b of this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Contracts on lease or sublease of land use rights or the
rights to use land and land-attached assets, a contract on exchange of
agricultural land use rights, a contract on transfer of land use rights or the
rights to use land and land-attached assets in which one party or all parties
involved in the transaction is/are a real estate business organization or
organizations must be notarized or certified at the request of the parties;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The documents on inheritance of land use rights or the
rights to use land and land-attached assets must be notarized or certified
under the civil law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The notarization shall be conducted at
notarization-practicing organizations and the certification shall be conducted
at commune-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 168.</span></b><span style="color: black;"> <b>Time
to exercise the rights of land users</b></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land users may exercise the rights to transfer, lease,
sublease, donate and mortgage land use rights and to contribute land use rights
as capital upon possessing a certificate. In case of exchanging agricultural
land use rights, land users may exercise their rights after a decision on land
allocation or land lease is issued. In case of inheritance of land use rights, land
users may exercise their rights upon possessing a certificate or when they are
eligible to be granted a certificate.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A land user who is allowed to delay the performance of, or
owe, his/her financial obligations, may exercise his/her rights only after fulfilling
all financial obligations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The transfer of land use rights within an investment
project on construction of houses for sale or lease or the transfer of land use
rights together with the whole project within an investment project on
construction of infrastructure for transfer or lease may only be conducted
after possessing a certificate and satisfaction of all conditions prescribed in
Article 194 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 169. Acquisition of land use rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Acquisition of land use rights is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Households and individuals may acquire agricultural land
use rights through exchange of land use rights as prescribed at Point b, Clause
1, Article 179 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Economic organizations, households and individuals may
acquire land use rights through receipt of transfer of land use rights, except
the cases prescribed in Article 191 of this Law. Overseas Vietnamese may
acquire land use rights through receipt of transfer of land use rights in
industrial parks, industrial clusters, export processing zones, hi-tech zones
or economic zones. Foreign-invested enterprises may acquire investment capital
which is the value of land use rights in accordance with the Government’s
regulations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Organizations, households, individuals and communities
may acquire land use rights through receipt of donation of land use rights as
prescribed at Point c, Clause 2, Article 174, and Point e, Clause 1, Article
179, of this Law, except the case prescribed in Article 191 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Organizations, households, individuals and communities
may acquire land use rights through receipt of inherited land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Overseas Vietnamese who are eligible to own houses in
Vietnam under the housing law may acquire land use rights through purchase,
lease-purchase, inheritance or donation of houses associated with land use
rights, or acquire land use rights in housing development projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Economic organizations and joint ventures may acquire
land use rights through receipt of contribution of land use rights as capital;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Organizations, households, individuals, communities,
religious establishments and overseas Vietnamese may acquire land use rights
through land allocation by the State. Foreign-invested enterprises may acquire
land use rights through land allocation by the State to carry out investment
projects on construction of houses for sale or for a combination of sale and
lease;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) Economic organizations, self-financed public
non-business organizations, households, individuals, overseas Vietnamese,
foreign-invested enterprises and foreign organizations with diplomatic
functions may acquire land use rights through land lease by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) Organizations, households, individuals, communities and
religious establishments may acquire land use rights through the State’s
recognition of the existing stable use of the land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">k) Organizations, households, individuals, overseas
Vietnamese and foreign-invested enterprises may acquire land use rights through
the successful conciliation of land disputes which is certified by a competent
People’s Committee, the agreement in the mortgage contract to handle the debt,
or the decision of a competent state agency on settlement of land disputes,
complaints or denunciations, the decision or judgment of a People’s Court, the
decision on judgment enforcement of the judgment enforcement agency which has
been executed, the document recognizing the result of the auction of land use
rights in accordance with law, or the document on splitting land use rights for
households or groups sharing land use rights in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">l/ Communities and religious establishments may acquire
land use rights through the successful conciliation of land disputes which is
certified by a competent People’s Committee, the decision of a competent state
agency on settlement of land disputes, complaints or denunciations, the
decision or judgment of a People’s Court, or the judgment enforcement decision
of the judgment enforcement agency which has been executed;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">m/ The organization which is a newly established legal
entity through splitting or merger under the decision of a competent agency or
organization or according to a lawful document on splitting or merger of
economic organizations may acquire land use rights from the organizations which
are split or merged legal entities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Households and individuals may acquire land use rights,
regardless of place of residence, except the cases prescribed in Clauses 3 and
4, Article 191, and Article 192 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 170. General obligations of land users</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To use the land for proper purposes, in accordance with
the land parcel boundaries, in compliance with regulations on use of the depth
beneath and the space above the parcel while protecting underground public
facilities and in accordance with other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To declare and register land; to complete all related
procedures upon exchange, transfer, lease, sublease, inheritance, donation of
land use rights; mortgage or contribution of land use rights as capital in
accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To fulfill financial obligations in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To take measures to protect the land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To comply with regulations on environmental protection
and not to cause damage to the lawful benefits of related land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. To comply with the law on discovery of underground
objects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. To return the land upon the State’s decision on land
recovery or at the expiry of the land use term without being permitted to
extend the land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 171. Limited use rights to the adjacent land parcel</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The limited use rights to the adjacent land parcel
include the right to access path, water supply and drainage, irrigation and
drainage in cultivation, gas supply, power lines, communication and other
reasonable needs on the adjacent land parcel.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The limited use rights to the adjacent land parcel shall
be established in accordance with the civil law and must be registered under
Article 95 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 172. Right to choose method of land rental payment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations, self-financed public
non-business organizations, households, individuals, overseas Vietnamese and
foreign-invested enterprises specified in Clause 1, Article 56 of this Law may
choose between the form of annual rental payment or full one-off rental payment
for the entire lease period.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations, self-financed public
non-business organizations, households, individuals, overseas Vietnamese and
foreign-invested enterprises that are leasing land from the State with annual
rental payment may change to the form of full one-off rental payment for the
entire lease period. The specific land price used for determination of land
rental must be re-determined in accordance with this Law at the time the
decision on approval of the change to the form of full one-off rental payment
for the entire lease period is issued.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. RIGHTS AND OBLIGATIONS OF ORGANIZATIONS USING
LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 173. Rights and obligations of organizations that
are allocated land without collection of land use levy by the State</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Organizations to which the land is allocated by the
State without land use levy have the rights and obligations prescribed in
Articles 166 and 170 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Organizations to which the land is allocated by the
State without collection of land use levy may not exchange, transfer, donate,
lease land use rights; mortgage, contribute land use rights as capital, and are
not entitled to compensation when State recovers land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 174. Rights and obligations of organizations that
are allocated land with land use levy by the State, or leased land with full
one-off rental payment for the entire lease period</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations that are allocated land with
collection of land use levy or leased land with full one-off payment for the
entire lease period by the State have the general rights and obligations
prescribed in Articles 166 and 170 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In addition to the rights and obligations prescribed in
Clause 1 of this Article, economic organizations that are allocated land with
collection of land use levy or leased land with full one-off rental payment for
the entire lease period by the State have the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) To transfer land use lights and land-attached assets
under their ownership;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To lease land use rights and land-attached assets under
their ownership in case of being allocated with land use levy by the State and
to sublease land use rights and land-attached assets under their ownership in
case of being leased land with full one-off rental payment for the entire lease
period by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To donate land use rights to the State and communities
for construction of facilities for common public interests of the communities
and donate land-attached gratitude houses in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To mortgage with land use right and land-attached assets
under their ownership at credit institutions which are licensed to operate in
Vietnam;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) To contribute land use rights and land-attached assets
under their ownership as capital for cooperation in production and business
with organizations, individuals, overseas Vietnamese or foreign-invested
enterprises in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Self-financed public non-business organizations leasing
land with full one-off rental payment for the entire lease period from the
State and for which the paid rental does not originate from the state budget,
have the rights and obligations prescribed in Clauses 1 and 2 of this Article.
The exercise of the rights is subject to written approval by a competent state
agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Self-financed public non-business organizations leasing
land with full one-off rental payment for the entire lease period from the
State and for which the paid rental originates from the state budget have the
rights and obligations prescribed in Article 173 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Organizations that are allocated land with land use levy
or leased land with full one-off rental payment for the entire lease period by
the State, but are entitled to exemption from or reduction of land use levy or
land rental, have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) If the organization is allocated or leased land by the
State for implementation of projects on construction of and trading in houses
and is entitled to exemption from or reduction of land use levy or land rental,
it has the same rights and obligations as being not entitled to exemption from
or reduction of land use levy or land rental;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the organization is allocated or leased land by the
State for implementation of investment projects for profit purpose that is not
prescribed at Point a of this Clause, and is allowed to pay a reduced land use
levy or land rental, it has the same rights and obligations as being not
entitled to exemption from or reduction of land use levy or land rental for the
land type with similar land use purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) If the organization is allocated or leased land by the
State for implementation of investment projects for profit purpose that is not
prescribed at Point a of this Clause, and is exempted from land use levy or
land rental, it has the same rights and obligations as leasing land with annual
rental payment for the land type with similar land use purpose.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 175. Rights and obligations of economic
organizations and public non-business organizations using leased land with
annual rental payment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations or public non-business
organizations using leased land from the State with annual rental payment have
the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) General rights and obligations prescribed in Article 166
and Article 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To mortgage their assets attached to the leased land at
credit institutions which are licensed to operate in Vietnam;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To sell their assets attached to the leased land upon
the satisfaction of the conditions prescribed in Article 189 of this Law. The
buyer of these assets may continue to be leased land for determined land use
purpose by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To contribute their assets attached to the leased land
as capital. The recipient of these assets may continue to be leased land for
determined land use purpose by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) To sublease land use rights with annual rental payment
for the land with completely constructed infrastructure in case they are
permitted to invest in the construction and commercial operation of
infrastructure in industrial parks, industrial clusters, export processing
zones, hi-tech zones or economic zones.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations or public non-business
organizations using land leased from organizations, households or individuals
that are located outside industrial parks, industrial clusters or export
processing zones have the rights and obligations prescribed in the civil law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 176. Rights and obligations of economic
organizations which acquire land use rights or change land use purposes</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations which acquire land use rights or
change land use purpose have the general rights and obligations prescribed in
Articles 166 and 170 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations acquiring the rights to use the
land which originates from being allocated with land use levy or being leased
with full one-off rental payment for the entire lease period by the State and
the land use levy or land rental does not originate from the state budget have
the rights and obligations prescribed in Clause 2, Article 174 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Economic organizations acquiring the agricultural land
use rights in accordance with law have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) If they acquire land use rights without changing, the
land use purpose, they have the rights and obligations prescribed in Clause 2,
Article 174 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If they acquire land use rights and change the land use
purpose and are eligible for being allocated land with land use levy or leased
land with full one-off rental payment for the entire lease period, they have
the rights and obligations prescribed in Clause 2, Article 174 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) If they acquire land use rights and change the land use
purpose and are eligible for being leased land with annual rental payment, they
have the rights and obligations prescribed in Article 175 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The rights and obligations of economic organizations
which are approved by competent state agencies to change the land use purpose
from land allocation without land use levy to land allocation with land use
levy or to land lease are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) If the economic organization is allocated land with land
use levy or leased land with full one-off rental payment for the entire lease
period, it has the rights and obligations prescribed in Clause 2, Article 174
of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) If the economic organization is leased land with annual
rental payment, it has the rights and obligations prescribed in Clause 1,
Article 175 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 177. Rights and obligations of economic
organizations receiving land use rights as contributed capital; land use rights
of economic organizations upon dissolution or bankruptcy</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations receiving land use rights as
contributed capital from households, individuals or other economic
organizations have the rights and obligations prescribed in Article 174 of this
Law in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The land of economic organizations which contribute
capital is the land allocated with land use levy or leased with full one-off
rental payment for the entire lease period by the State, or obtained through
acquisition of land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land contributed by households or individuals is not
the land leased by the State with annual rental payment.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Land use rights of cooperatives upon dissolution or
bankruptcy are prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The land allocated without land use levy or allocated
with land use levy or leased by the State or obtained through buying
land-attached assets or obtained through lawful acquisition of land use rights
from others for which the land use levy or land rental, or the paid amount for
purchase of land-attached assets, or the fund for acquisition of land use
rights originates from the state budget, shall be recovered by the State;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land allocated with land use levy, leased with foil
one-off rental payment for the entire lease period by the State, or obtained
through buying land-attached assets or obtained through lawful acquisition of
land use rights from others for which the land use levy or land rental, or the
paid amount for purchase of land-attached assets, or the fund for acquisition
of land use rights does not originate from the state budget; the land obtained
through contribution of land use rights as capital from cooperative members, is
not recovered by the State. Land use rights belong to the cooperative and shall
be settled in accordance with the charter of the cooperative and the resolution
of the members’ meeting.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Land use rights of the economic organization which is an
enterprise, upon its dissolution or bankruptcy, shall be settled in accordance
with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article </span></b><b><span lang="VI" style="color: black; mso-ansi-language: VI;">178. </span><span style="color: black;">Rights and
obligations of economic organizations that are leased land for construction of
underground facilities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Economic organizations that are leased land by the State to
invest in the construction of underground facilities have the following rights
and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. If the land is leased with full one-off rental payment
for the entire lease period, they have the same rights and obligations as
economic organizations prescribed in Clauses 1, 2 and 4, Article 174 of this
Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If the land is leased with annual rental payment, they
have the same rights and obligations as economic organizations prescribed in
Clause 1, Article 175 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 3. RIGHTS AND OBLIGATIONS OF HOUSEHOLDS,
INDIVIDUALS AND COMMUNITIES USING LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 179. Rights and obligations of households and
individuals using land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households or individuals that use agricultural land
allocated by the State within land use quotas, are allocated land with land use
levy or leased with full one-off rental payment for the entire lease period,
have land use rights recognized by the State, or obtain land through exchange,
transfer, inheritance or donation, have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The general rights and obligations prescribed in Article
166 and Article 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To exchange agricultural land use rights with other
households and individuals within the same commune, ward or township;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To transfer land use rights in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To lease land use rights to other organizations,
households, individuals or overseas Vietnamese investing in Vietnam;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Individuals using land are entitled to bequeath their
land use rights in accordance with their will or law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If any member of a household to which land has been
allocated by die State dies, land use rights of that member may be inherited in
accordance with his/her will or law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the heir is an overseas Vietnamese who falls into the
category defined in Clause 1, Article 186 of this Law, he/she is entitled to
inherit land use rights. Otherwise, he/she is only entitled to receive the
value of the inherited land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) To donate land use rights under Point c, Clause 2,
Article 174 of this Law and to donate land use rights to households,
individuals or overseas Vietnamese who fall into the category defined in Clause
1, Article 186 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) To mortgage land use rights at credit institutions which
are licensed to operate in Vietnam, or at other economic organizations or
individuals in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">h) To contribute land use rights as capital to
organizations, households, individuals or overseas Vietnamese for cooperation
in production or business;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">i) In case the land is subject to recovery for project
implementation, land users are entitled to invest on land by their own or to
lease land use rights to the investor or to contribute land use rights as capital
to the investor for project implementation in accordance with the Government’s
regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Households or individuals that are leased land by the
State with annual rental payment have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The general rights and obligations prescribed in Article
166 and Article 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To sell their assets attached to the leased land. The
buyer of these assets may continue leasing land from the State for the
determined purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To inherit or donate their assets attached to the leased
land. The heir or donee may continue leasing land from the State for the
determined purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To lease their assets attached to the leased land in
accordance with the civil law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) To mortgage </span><span lang="VI" style="color: black; mso-ansi-language: VI;">their </span><span style="color: black;">assets attached to
the leased land at credit institutions which are licensed to operate in
Vietnam, or at other economic organizations or individuals in accordance with
law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) To contribute their assets attached to the leased land
within the lease term as capital </span><span lang="VI" style="color: black; mso-ansi-language: VI;">tó </span><span style="color: black;">organizations,
households, individuals or overseas Vietnamese for cooperation in production or
business. The recipient of such capital contribution may continue leasing land
from the State for the determined purpose</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Households or individuals that sublease land in
industrial parks, industrial clusters or export processing zones have the
following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case of leasing or subleasing land with full one-off
rental payment for the entire lease period, they have the rights and
obligations prescribed in Clause 1 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case of leasing or subleasing land with annual rental
payment, they have the rights and obligations prescribed in Clause 2 of this
Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Households or individuals that are allocated or leased
land by the State and are entitled to exemption from or reductions of land use
levy or land rental have the same rights and obligations as being not entitled
to exemption from or reductions of land use levy or land rental.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Households or individuals that use leased land from
organizations, households or individuals that do not fall into the case
specified in Clause 3 of this Article, have the rights and obligations
prescribed in the civil law,</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 180. Rights and obligations of households and
individuals changing land use purpose from land allocation without collection
of land use levy to land allocation with collection of land use levy or land
lease</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households or individuals that change land use purpose
from land allocation without land use levy to land allocation with land use levy
or land lease have the general rights and obligations prescribed in Articles
166 and 170 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The rights and obligations of households or individuals
using land of which the land use purpose is permitted to change from land
allocation without collection of<b> </b>land use levy to land allocation with
land use levy or land lease by competent state agencies are prescribed as
follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case of being allocated land with land use levy or
leased land with full one-off rental payment for the entire lease period, these
households or individuals have the rights and obligations prescribed in Clause
1, Article 179 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case of being leased land with annual rental payment,
these households or individuals have the rights and obligations prescribed in
Clause 2, Article 179 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 181. Rights and obligations of religious
establishments and communities using land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Religious establishments and communities using land have
the general rights and obligations prescribed in Articles 166 and 170 of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Religious establishments and communities using land may
not exchange, transfer, lease or donate land use rights or mortgage or
contribute as capital land use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 4. RIGHTS AND OBLIGATIONS OF OVERSEAS VIETNAMESE,
FOREIGN ORGANIZATIONS WITH DIPLOMATIC FUNCTIONS AND FOREIGN-INVESTED
ENTERPRISES USING LAND</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 182. Rights and obligations of foreign
organizations with diplomatic functions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Foreign organizations with diplomatic functions using
land in Vietnam have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The general rights and obligations prescribed in
Articles 166 and 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To construct facilities on land in accordance with the
licenses granted by competent state agencies of Vietnam;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To own the facilities on the leased land constructed by
their own within the lease term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case there are different provisions in treaties to
which the Socialist Republic of Vietnam is a contracting party, foreign
organizations with diplomatic functions have the rights and obligations as
provided in those treaties.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 183. Rights and obligations of overseas Vietnamese
and foreign-invested enterprises using land for implementation of investment
projects in Vietnam</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Overseas Vietnamese investing in Vietnam who are allocated
land with land use levy by the Vietnamese State have the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The general rights and obligations prescribed in
Articles 166 and 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The rights and obligations prescribed in Clause 2,
Article 174 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Overseas Vietnamese and foreign-invested enterprises
that are leased land with annual rental payment from the Vietnamese State have
the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The general rights and obligations prescribed in
Articles 166 and 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To mortgage their assets attached to the leased land at
credit institutions which are licensed to operate in Vietnam, and to contribute
as capital their assets attached to the leased land. The recipient of the
capital contribution may lease land from the State for the determined purpose
for the remaining lease term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To sell </span><span lang="VI" style="color: black; mso-ansi-language: VI;">their </span><span style="color: black;">assets attached to
the leased land upon fulfillment of the requirements prescribed in Article 189
of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To lease houses if they are permitted to invest in the
construction of and trading in houses.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Overseas Vietnamese or foreign-invested enterprises that
lease land from the State with full one-off rental payment for the entire lease
period and foreign-invested enterprises that are allocated land with land use
levy to implement projects have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The general rights and obligations prescribed in
Articles 166 and 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To transfer land use rights and land-attached assets
under their ownership during the land use term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To lease and sublease land use rights and land-attached
assets under their ownership within the land use term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To mortgage land use rights and land-attached assets
under their ownership at credit institutions which are licensed to operate in
Vietnam within the land use term;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) To contribute land use rights and land-attached assets
under their ownership as capital for cooperation in production and business
within the land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Foreign-invested enterprises using land formed through
the purchase of shares of Vietnamese enterprises have the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case the foreign-invested enterprise formed through
the purchase of shares of Vietnamese enterprises is a wholly foreign-invested
enterprise or a foreign-invested enterprise in which the foreign investor is
the dominant shareholder in accordance with the law on enterprises, that
foreign-invested enterprise has the rights and obligations prescribed in
Clauses 2 and 3 of this Article corresponding to the form of payment of land
use levy or land rental;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">b) </span><span style="color: black;">In case the foreign-invested enterprise formed through the
purchase of shares of Vietnamese enterprises is an enterprise in which the
Vietnamese party is the dominant shareholder in accordance with the law on
enterprises, that foreign-invested enterprise has the rights and obligations as
economic organizations as prescribed in Articles 174 and 175 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For overseas Vietnamese or foreign-invested enterprises
that use land to implement investment projects in Vietnam and are allocated or
leased with full one-off rental payment for the entire lease period by the
State and are exempted from land use levy or land rental or allowed to pay a
reduced one, they have the rights and obligations prescribed in Clause 4, Article
174 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 184. Rights and obligations of joint ventures using
land through receipt of land use rights as capital and wholly foreign-invested
enterprises which are converted from joint ventures</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Joint ventures between foreign organizations, foreign
individuals or overseas Vietnamese and economic organizations in which the
economic organizations contribute land use rights as capital, have the rights
and obligations prescribed in Article 174 of this Law in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The land of which land use rights are contributed by the
economic organizations is land allocated with land use levy or leased with full
one-off rental payment for the entire lease period by the State, and the paid
amount of land use levy or land rental does not originate from the state
budget;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land of which land use rights is contributed by the
economic organizations through acquisition of land use rights is not the land
leased by the State with annual rental payment, and the paid amount for the
acquisition of land use rights does not originate from the state budget.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case a state enterprise leases land from the State
before July 01, 2004, and is entitled to contribute the value of land use
rights as allocated from the state budget, not as a recorded debt, and does not
have to pay land rental in accordance with the land law, as capital to
establish a joint venture with a foreign organization or individual, that joint
venture has the rights and obligations prescribed in Article 174 of this Law.
The value of land use rights is considered the State’s capital contributed to
the joint venture.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case an overseas Vietnamese who is allocated land
with land use levy or leased land with full one-off rental payment for the
entire lease period by the State contributes the value of land use rights in
the capacity as a domestic economic organization as capital to a joint venture
with a foreign organization or individual, that joint venture has the rights
and obligations prescribed in Article 174 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. If a joint venture in which the Vietnamese party
contributes land use rights as capital is converted into a wholly
foreign-invested enterprise, it has the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The rights and obligations prescribed in Clause 2,
Article 183 of this Law, for the case in which the contributed land use rights
are not used for implementing investment projects on houses for sale and the
wholly foreign-invested enterprise is leased land by the State with annual
rental payment under Clause 1, Article 56 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The rights and obligations prescribed in Clause 3,
Article 183 of this Law, for the case in which the contributed land use rights
are not used for implementing investment projects on houses for sale and the
wholly foreign-invested enterprise is leased land by the State with full
one-off rental payment for the entire lease period under Clause 1, Article 56
of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The rights and obligations prescribed in Clause 3,
Article 183 of this Law, for the case in which the contributed land use rights
are used for implementing projects on houses for sale and the wholly
foreign-invested enterprise is allocated land by the State under Clause 3,
Article 55 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 185. Rights and obligations of overseas Vietnamese
and foreign-invested enterprises using land in industrial parks, industrial
clusters, export processing zones, hi-tech zones or economic zones</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Overseas Vietnamese may </span><span lang="VI" style="color: black; mso-ansi-language: VI;">acquire </span><span style="color: black;">land use rights in industrial parks, industrial clusters, export
processing zones, hi-tech zones or economic zones, and have the rights and
obligations prescribed in Article 174 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Overseas Vietnamese or foreign-invested enterprises
leasing or subleasing land in industrial parks, industrial clusters, export
processing zones, hi-tech zones or economic zones have the following rights and
obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case of making full one-off rental payment for the
land lease or sublease for the whole lease or sublease period, they have the
rights and obligations prescribed in Article 174 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case of making annual rental payment, they have the
rights and obligations prescribed in Article 175 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 186. Rights and obligations involving land use of
overseas Vietnamese who are eligible to own houses in Vietnam; foreign individuals
or overseas Vietnamese who are ineligible to buy houses associated with land
use rights in Vietnam</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Overseas Vietnamese who are entitled to own houses in
accordance with the housing law are entitled to own houses associated with
residential land use rights in Vietnam.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Overseas Vietnamese who are entitled to own houses
associated with residential land use rights in Vietnam have the following
rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The general rights and obligations prescribed in Article
166 and Article 170 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To transfer land use rights when selling, donating,
bequeathing, exchanging houses with domestic organizations or individuals,
overseas Vietnamese who are eligible to own houses for </span><span lang="VI" style="color: black; mso-ansi-language: VI;">their </span><span style="color: black;">own
living; to donate houses associated with residential land use rights to the
State, communities or donate houses of gratitude as prescribed at Point c,
Clause 2, Article 174 of this Law. In case of donating or bequeathing to people
who are ineligible to own houses in Vietnam, such people may only to receive
the value of houses associated with residential land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To mortgage houses associated with residential land use
rights at credit institutions which are licensed to operate in Vietnam;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) To lease, and authorize the management of, houses when
they do not use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. If all the heirs of land use rights and ownership of
houses and other land-attached assets are foreigners or overseas Vietnamese who
are ineligible to own houses in Vietnam as prescribed in Clause 1 of this
Article, the heirs shall not be granted the certificate of land use rights and
ownership of houses and other land-attached assets but may transfer or donate
the inherited land use rights in accordance with the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case of transferring land use rights, the heirs may
act as the transfer or in the contract of transfer of land use rights;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case of donating land use rights, the people to
receive land use rights must be the subjects specified at Point e, Clause 1,
Article 179 of this Law and be eligible under the housing law, in which the
heir may act as the donor in the contract or written document on donation
commitment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) In case of not making the transfer or donation of land
use rights, the heir or his/her representative with a lawful document on
authorization, shall submit a dossier on the inheritance to the land
registration agency in order to update on the cadastral book.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. In case there is an overseas Vietnamese who is
ineligible to buy a house associated with residential land use rights in
Vietnam among the heirs while others are eligible to inherit land use rights in
accordance with the land law and the inherited land use rights have not been
divided, the heirs or their representatives with lawful documents on
authorization, shall submit dossiers on the inheritance to the land
registration agency in order to update on the cadastral book.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Once division of the inheritance parts is made, the
certificates of land use rights and ownership of houses and other land-attached
assets are granted to those who are eligible for being granted such
certificate; regarding the overseas Vietnamese who is not eligible to buy
houses associated with residential land use rights in Vietnam, his/her
inherited part shall be dealt with in accordance with Clause 3 of this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In the cases specified at Point c, Clause 3, and in
Clause 4 of this Article, the heirs may authorize in writing other persons to
take care or use land temporarily and perform the obligations in accordance
with the land law and other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 187. Rights and obligations of overseas Vietnamese
and foreign-invested enterprises leasing land for construction of underground
facilities</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Overseas Vietnamese or foreign-invested enterprises
investing in the construction of underground facilities and leasing land from
the State have the following rights and obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In case of leasing land with full one-off rental payment
for the entire lease period, they have the rights and obligations prescribed in
Clauses 3 and 5, Article 183 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case of leasing land with annual rental payment, they
have the rights and obligations prescribed in Clauses 2 and 5, Article 183 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 5. CONDITIONS FOR THE EXERCISE OF RIGHTS OF LAND
USERS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 188. Conditions for the exercise of the rights to
exchange, transfer, lease, sublease, inherit, donate or mortgage land use
rights; to contribute land use rights as capital</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land users may exercise the rights to exchange,
transfer, lease, sublease, inherit, donate or mortgage land use rights and
contribute land use rights as capital when meeting the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Having the certificate, except the case prescribed in
Clause 3, Article 186 and the case of receiving inheritance prescribed in
Clause 1, Article 168 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The land is dispute-free;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) The land use rights are not distrained to secure
judgment enforcement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Within the land use term.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In addition to the conditions specified in Clause 1 of
this Article, when exercising the rights to exchange, transfer, lease, sublease,
inherit, donate or mortgage land use rights and contribute land use rights as
capital, land users must also be eligible under Articles 189, 190, 191, 192,
193 and 194 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The exchange, transfer, lease, sublease, inheritance,
donation or mortgage of land use rights or contribution of land use rights as
capital must be registered with the land registration agency and will take
effect from the time of registration in the cadastral book.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 189. Conditions for selling and buying assets attached
to land which is leased by the State with annual rental payment</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations, households, individuals,
overseas Vietnamese and foreign- invested enterprises may sell assets attached
to leased land when fully meeting die following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The assets attached to leased land are legally
established in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The construction has been completed in accordance with
the detailed construction master plan and approved investment project.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The buyer of assets attached to leased land must ensure
the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Having financial capacity to implement investment
projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Having business lines relevant to investment projects;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Not violating the land law when being allocated or
leased land from the State to implement the previous projects.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The buyers of assets may continue leasing land from the
State within the remaining land use term according to specific land price and
for the purposes determined in the project documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The case of leasing land to implement projects on
construction and commercial operation of infrastructure is prescribed in
Article 194 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 190. Conditions for exchanging agricultural land
use rights</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Households and individuals using agricultural land which is
allocated by the State or obtained through exchange, acquisition of land use
rights, inheritance, donation of lawful land use rights from other land users,
may only exchange these agricultural land use rights to other households and
individuals in the same commune, ward or township to facilitate agricultural
production, and do not have to pay income tax incurred from the exchange of
land use rights and registration fee.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 191. Cases in which acquisition or donation of land
use rights is not allowed</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Organizations, households, individuals, communities,
religious establishments, overseas Vietnamese and foreign-invested enterprises
may not receive transfer or donation of land use rights in case the transfer or
donation of land use rights is prohibited by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Economic organizations may not </span><span lang="VI" style="color: black; mso-ansi-language: VI;">acqu</span><span style="color: black;">ir</span><span lang="VI" style="color: black; mso-ansi-language: VI;">e </span><span style="color: black;">the rights to use paddy land, protective forest land or
special-use forest land from households or individuals, except the case of
change in land use purpose in accordance with the master plans, plans on land
use approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Households and individuals not directly engaged in
agricultural production may not receive the transfer or donation of paddy land
use rights.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Households and individuals may not receive the transfer
or donation of residential land use rights and agricultural land use rights
with regard to the land located in the areas of protective forests, strictly
protected zones and ecological rehabilitation zones in special-use forests if
they do not live in such protective forests or special-use forests.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 192. Cases in which households and individuals may
transfer or donate land use rights under certain conditions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Households and individuals living in the strictly
protected zones or ecological rehabilitation zones in special-use forests and
are not able to move out of these areas may only transfer or donate the rights
to use residential land or forest land in combination with agricultural,
forestry and aquaculture production purposes to households and individuals
living in these areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Households and individuals that are allocated
residential land or agricultural land in protective forests by the State may
only transfer or donate the rights to use residential or agricultural land to
households and individuals living in these areas.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Households and individuals of ethnic minorities using
allocated land under the support policies of the State may transfer or donate
land use rights after 10 years from the date of issuance of the decisions on
land allocation in accordance with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 193. Conditions for receiving the transfer or
contribution as capital of, or leasing, agricultural land use rights to carry
out investment projects on non-agricultural production and business</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Economic organizations, households and individuals may
receive the transfer or contribution as capital of, or lease, agricultural land
use rights to carry out investment projects on non-agricultural production and
business when fully meeting the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Economic organizations may receive the transfer or
contribution as capital of, or lease, agricultural land use rights to carry out
investment projects upon receiving written approval from a competent state
agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The use purpose for the land area of which land use
rights are acquired, contributed as capital or leased must be consistent with
the master plans, plans on land use approved by competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. For land used exclusively for wet rice cultivation, the
provisions of Clause 3, Article 134 of this Law shall apply.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 194. Conditions for transferring land use rights in
implementation of investment projects on construction of and trading in houses;
investment projects on construction of infrastructure for transfer of lease</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The transfer of land use rights in investment projects
on construction of and trading in houses must be conducted in accordance with
the following provisions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) The provincial People’s Committee may, based on the
Government’s regulations on conditions and types of urban centers, permit
investors of projects on construction of and trading in houses to transfer land
use rights in the form of dividing land parcels upon completion of the
infrastructure construction and fulfillment of financial obligations involving
land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) For investment projects on construction of and trading
in houses, the transfer of land use rights together with the transfer of the
whole or part of the project may be conducted upon receipt of the certificate.
Those who acquire land use rights shall implement investment projects in
accordance with the approved schedule.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The transfer of land use rights together with the
transfer of the whole project on construction of infrastructure for transfer or
lease must meet the following conditions:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Satisfaction of all conditions specified in Clause 1,
Article 188 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) The technical infrastructure facilities must be
completely constructed in accordance with the schedule stated in the approved
project document.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 12.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAND-RELATED
ADMINISTRATIVE PROCEDURES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 195. Land-related administrative procedures</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land-related administrative procedures include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Procedures for land recovery, land allocation, land
lease, and change of land use purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Procedures for registration of land and land-attached
assets and grant of the certificate of land use rights and ownership of houses
and other land-attached assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Procedures for renewal, re-grant, correction or
withdrawal of the certificate, the certificate of house ownership or the
certificate of construction work ownership;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Procedures for exercising the rights of land users;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">dd) </span><span style="color: black;">Procedures for enforcing decisions on compulsory inventory
and enforcing the implementation of land recovery decisions;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Procedures for conciliation and settlement of
land-related disputes at administrative agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g) Procedures for sanction of administrative violations in
the field of land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 196. Publicity of land-related administrative
procedures</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Contents of administrative procedures that need to be
publicized include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) State agencies which have competence to receive dossiers
and return results;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Time for handling each of the administrative procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Documents in the dossier for each of the administrative
procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) The process and responsibilities for settling each of
the administrative procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Financial obligations, charges and fees payable for each
of the administrative procedures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The publicity of contents prescribed in Clause 1 of this
Article must be conducted by regular posting at the offices of the agencies
where the dossiers are received and the results are returned; and posting on
the website of the national database on administrative procedures and websites
of provincial and district-level People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 197. Implementation of land-related administrative
procedures</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ministries and agencies shall, according to their
functions, tasks and powers, coordinate in the direction, guidance and
examination of the implementation of land-related administrative procedures to
ensure consistency of the land-related administrative procedures with other
related administrative procedures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. People’s Committees at all levels shall direct, guide,
examine and implement administrative procedures in the localities and issue
regulations on the coordination among relevant local agencies in settling
land-related administrative procedures and other related administrative
procedures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Agencies having competence to settle land-related
administrative procedures shall follow the prescribed order and procedures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Land users and other related people shall fully follow
the land-related administrative order and procedures and fulfill financial
obligations as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 13.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">SUPERVISION, INSPECTION,
SETTLEMENT OF DISPUTES, COMPLAINTS, DENUNCIATIONS AND HANDLING OF VIOLATIONS OF
LAND LAW</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 1. SUPERVISION, MONITORING AND EVALUATION OF LAND
MANAGEMENT AND USE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 198. Oversight by the National Assembly, People’s
Councils at all levels, Vietnam Fatherland Front and its member organizations
of the land management and use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The National Assembly and People’s Councils at all
levels shall exercise the power to supervise the land management and use in
accordance with the Constitution and the Law on Oversight Activities of the
National Assembly and the Law on Organization of the People’s Councils and
People’s Committees.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Vietnam Fatherland Front and its member
organizations shall exercise the power to supervise the land management and use
in accordance with the Constitution, the Law on the Vietnam Fatherland Front
and other relevant laws.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 199. Supervision by citizens of land management and
use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Citizens have the right to supervise and report on
wrongdoings and violations in the land management and use by themselves or
through representative organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The supervision and reporting must ensure objectivity,
honesty and lawfulness. Citizens may not abuse the right to supervise and
report to lodge complaints and denunciations illegally or cause social
disorder. Citizens shall take responsibility before law for the accuracy of the
information they have reported.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The contents of supervision of the land management and
use by citizens include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Formulation, adjustment, publicization and
implementation of master plans and plans on land use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Land allocation, land lease, and permission for change
of land use purpose;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Land recovery, compensation, support and resettlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Registration of land and land-attached assets, and grant
of the certificate of land use rights and ownership of houses and other
land-attached assets;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e) Collection of, exemption from, or reduction of, land use
levy, land rental and land-related taxes, and land valuation;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">f) Implementation of administrative procedures involving
the rights and obligations of land users.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The methods of supervision over the land management and
use by citizens include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Directly exercising the right to supervision through
reporting and sending petitions to agencies or persons competent to settlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Sending petitions to the lawful representative
organizations for these organizations to conduct the supervision.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Responsibilities of competent state agencies upon receiving
opinions from citizens and representative organizations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) To examine, settle and respond to the opinions in
writing according to their competence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To forward the petitions to competent state agencies for
settlement, for cases falling beyond their competence;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) To notify the results to the reporting organizations or
individuals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 200. System of monitoring and evaluation of the
land management and use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The system of monitoring and evaluation of the land
management and use shall be used to evaluate the implementation of the land
law, the efficiency of land management and use, and the impacts of land policy
and law on the economy, society and environment on both national and local
scales.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The system of monitoring and evaluation of the land
management and use shall be developed based on the land information system and
the collection of other information during the implementation of the land law
throughout the country, including:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Information on master plans, plans on land use, land
statistics and inventories, land prices and land taxes; land allocation, land
lease, land recovery, permission for change of land use purpose, grant of the
certificate of land use rights and ownership of houses and other land-attached
assets; implementation of investment projects using land; observance of the
land law; examination, inspection and handling of land-related violations of
administrative agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Information on the settlement of disputes and lawsuits
related to land;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Information from the supervision process of the land law
implementation of the National Assembly, People’s Councils at all levels,
Vietnam Fatherland Front and its member organizations, other related
organizations and people;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d) Necessary information which needs to be collected by technology
solutions including aerial photography from satellites, aircraft and other
flying craft, field surveys and other Technical equipment;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e</span><span lang="VI" style="color: black; mso-ansi-language: VI;">) </span><span style="color: black;">Necessary information from the
sociological survey data on land management and use which is obtained from different
researches, investigations, surveys and performance of additional sociological
investigations when necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The agency in charge of natural resources and
environment shall manage the monitoring and evaluation system, conduct
evaluation of the land law implementation, the efficiency in the land
management and use and the impacts of land policy and law on the economy,
society and environment on both national and local levels. The evaluation
results shall be sent periodically to the Government and the National Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The state agency which archives the information
specified in Clause 2 of this Article shall provide information sufficiently,
accurately and timely to the agency managing the monitoring and evaluation
system. The agency in charge of natural resources and environment shall update
the information in the monitoring and evaluation system into the land
information system.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The monitoring and evaluation system on the land
management and use shall be made public for information search by organizations
and individuals in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government shall prescribe in detail the creation
and operation of the monitoring and evaluation system on land management and
use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Section 2. INSPECTION, SETTLEMENT OF DISPUTES, COMPLAINTS
AND DENUNCIATIONS AND TREATMENT OF VIOLATIONS OF LAND LAW</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 201. Specialized land inspection</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Specialized land inspection means inspection activities
earned out by competent state agencies toward agencies, organizations and
individuals regarding their observance of the land law and professional,
technical and management regulations in the field of land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Ministry of Natural Resources and Environment shall
direct and organize the implementation of specialized land inspection
throughout the country.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Local land management agencies shall organize specialized
land inspections in localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The specialized land inspection includes the following
contents:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Inspection of the observance of the land law by People’s
Committees at all levels;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Inspection of the observance of the land law by land
users and other related organizations and individuals;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Inspection of the observance of professional and
technical regulations in the field of land.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Specialized land inspectors have the following tasks:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) To inspect the observance of the land law by state
agencies and land users in land management and use;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) To detect, prevent and handle violations of the land law
according to their competence or propose the settlement of violations to
competent state agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The powers and obligations of leaders of inspection
teams, inspectors, civil servants performing specialized land inspection, and
the procedures for specialized land inspection comply with the inspection law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 202. Conciliation of land disputes</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall encourage the disputing parties to
conciliate themselves or have </span><span lang="VI" style="color: black; mso-ansi-language: VI;">theừ </span><span style="color: black;">land disputes
settled through grassroots conciliation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In case the self-reconciliation fails, the parties may
send a petition to the commune-level People’s Committee of the locality where
the disputed land is located, for reconciliation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Commune-level People’s Committee chairpersons shall
organize conciliation of land disputes in their localities. In the process of
conciliation, they shall coordinate with the commune-level Vietnam Fatherland
Front Committee and its member organizations and other social organizations.
The conciliation procedures carried out at the commune-level People’s
Committees shall be completed within 45 days from the date the commune-level People’s
Committees receive a petition for settlement of land dispute.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The conciliation process must be made in a written
record with signatures of all parties and certified by the commune-level
People’s Committee on the result, either a successful or unsuccessful
conciliation. The conciliation minutes shall then be sent to the involved
parties and archived at the commune-level People’s Committee concerned.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. In case of successful conciliation which results in
changes in the boundaries or land users, the commune-level People’s Committee
shall send the conciliation minutes to the district-level Division of Natural
Resources and </span><span lang="VI" style="color: black; mso-ansi-language: VI;">Environment,
</span><span style="color: black;">for land disputes among households,
individuals and communities, or to the provincial Department of Natural
Resources and Environment, for other land disputes.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The district-level Division of Natural Resources and
Environment or the provincial Department of Natural Resources and Environment
shall submit the case to the People’s Committee of the same level for decision
on recognizing the change in boundaries or renewing the certificate of land use
rights, houses and other land-related assets ownership.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b>Article
203. Competence to settle land disputes</b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If the conciliation at a commune-level People’s Committee
fails, a land dispute shall be settled as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The land dispute in which the concerned party possesses
a certificate or any of the papers prescribed in Article 100 of this Law and
the dispute over land-attached assets shall be settled by the People’s Court;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For the land dispute in which the concerned party does
not possess a certificate or any of the papers prescribed in Article 100 of
this Law, the parties may choose between the following two options of
settlement:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Filing a written request for dispute settlement with a
competent People’s Committee as prescribed in Clause 3 of this Article;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Filing a lawsuit with a competent People’s Court in
accordance with the law on civil procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case the concerned parties choose the option of
settlement at a competent People’s Committee, the settlement is as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) In case the dispute occurs among households, individuals
and communities, the chairperson of the district-level People Committee is
responsible for the settlement. If the concerned parties disagree with the
settlement decision, they are entitled to lodge a complaint with the
chairperson of the provincial People’s Committee or to file a lawsuit at a
People’s Court in accordance with the law on administrative procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) In case the dispute involves one party being an
organization, a religious establishment, an overseas Vietnamese or a
foreign-invested enterprise, the chairperson of the provincial People’s
Committee is responsible for the settlement. If the concerned parties disagree
with the settlement decision, they are entitled to lodge a complaint with the
Minister of Natural Resources and </span><span lang="VI" style="color: black; mso-ansi-language: VI;">Environment </span><span style="color: black;">or to file a
lawsuit with a People’s Court in accordance with the law on administrative
procedures;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The person having competence to settle the land dispute
as prescribed in Clause 3 of this Article shall issue a settlement decision.
The legally effective decision on dispute settlement must be strictly abided by
the concerned parties. If the parties fail to comply, the decision shall be
enforced.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 204. Settlement of complaints and lawsuits
involving land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Land users and people who have land use-related rights
and obligations are entitled to lodge complaints about, or file lawsuits
against, administrative decisions or administrative acts in land management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The order and procedures for settling complaints about
administrative decisions or administrative acts involving land comply with the
law on complaints. The order and procedures for settling lawsuits against
administrative decisions or administrative acts involving land comply with the
law on administrative procedures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 205. Settlement of denunciations about land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Individuals are entitled to denounce violations of the
law on land management and use.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The settlement of denunciations about violations of the
law on land management and use shall comply with the law on denunciations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 206. Handling of violators of land law</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Violators of the land law shall, depending on the nature
and seriousness of their violations, be administratively sanctioned or examined
for penal liability in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Those who commit violations of the land law which cause
damage to the State or other people, shall be handled in accordance with law
and pay compensation for the actual damage caused to the State or to other
people.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 207. Handling of persons who commit violations of
land law while on duty in the field of land</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Those who commit violations of the land law while on
duty shall, depending on the nature and seriousness of their violations, be
disciplined or examined for penal liability in accordance with law for the
following violations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) Abusing positions and powers to commit illegal acts in
land allocation, land lease, change of land use purpose, land recovery,
compensation, support, resettlement, transfer of land use rights,
implementation of master plans and plans on land use, determination of
financial obligations involving land, management of cadastral records, or
issuance of administrative decisions in land management;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) Lacking responsibility in management which lets
violations of land law occur, or committing other acts which cause damage to
land resources or the rights and obligations of land users;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) Violating regulations on consultation, publicization and
publicity of information; violating regulations on administrative order and
procedures; violating reporting regulations in land management.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail this Article.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 208. Responsibilities of chairpersons of People’s
Committees at all levels in detecting, preventing and handling violations of
law on land management and use</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Chairpersons of the People’s Committees at all levels
shall detect, prevent and promptly handle violations of the law on land
management and use in localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Chairpersons of commune-level People’s Committees shall
detect, prevent and promptly handle the illegal transfer of land use rights and
change of land use purpose; detect, prevent and promptly handle the
construction of facilities on encroached land, occupied land or the land used
for improper purposes in their localities, and force the violators to restore
the land to the conditions as before the violation was committed.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 209. Receipt and handling of responsibility of
heads, civil servants or public employees working at land management agencies
at all levels and commune-level cadastral civil servants who violate the order
of carrying out administrative procedures</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Organizations or individuals that detect civil servants
or public employees of the land management agencies at all levels or
commune-level cadastral civil servants violating regulations on the order and
procedures and terms for land allocation, land lease, permission for change of
land use purpose, land recovery, performance of procedures for exercising the
rights of land users, or grant of the certificate, may send a petition to the
following competent persons:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a) For violations committed by commune-level cadastral
civil servants, the petition shall be sent to the chairperson of the commune-level
People’s Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b) For violations committed by civil servants or public
employees working at a land administration agency, the petition shall be sent
to the director of the land administration agency concerned;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c) For violations committed by the director of a land
administration agency, the petition shall be sent to the chairperson of the
People’s Committee of the same level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within 30 days after receiving a petition, the
chairperson of the People’s Committee or the head of the land administration
agency prescribed in Clause 1 of this Article shall consider and settle the
petition and notify the result to the petitioner.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter 14.</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">IMPLEMENTATION PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 210. Transitional provisions</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span lang="VI" style="color: black; mso-ansi-language: VI;">1. </span><span style="color: black;">For those that leased land from the State before July 01,
2004, and have paid land rental for the entire lease period or prepaid land
rental for many years while the land lease period for which the land rental is
already paid remains 05 years or more, economic organizations have the rights
and obligations prescribed in Article 174 of this Law, while households and
individuals have the rights and obligations prescribed in Clause 1, Article 179
of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. If an investor leasing land from the State with annual
rental payment for construction and commercial operation of infrastructure of
industrial parks, industrial clusters or export processing zones has subleased
out the land together with infrastructure in the form of full one-off rental
payment for the entire lease period prior to the effective date of this Law,
the investor shall pay the land rental to the State in accordance with the
Government's regulations. Those who sublease the land have the same rights and
obligations as leasing land with full one-off rental payment for the entire
lease period from the State after the investor has paid the whole land rental
to the state budget.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Households and individuals that are directly engaged in
agricultural production and have been allocated or recognized land use rights
or acquired agricultural land use rights prior to the effective date of this
Law, if still having demand at the expiry of the land use term, may use the
land within the term prescribed in Clause 1, Article 126 of this Law. The land
use term shall be counted from October 15, 2013, for cases in which the land
use term expires on October 15, 2013, in accordance with the 2003 Land Law; and
from the expiry date of the land allocation term, for cases in which the land
use term expires after October 15, 2013.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. For households and individuals that use agricultural
land prior to the effective date of this Law and have not been granted the
certificate, the land use term upon the grant of the Certificate shall be
counted from the effective date of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. For the land allocated by the State to economic
organizations to create capital for infrastructure construction within a
project, or the land obtained through the winning at auctions of land use
rights before July 01, 2004, and used by the economic organizations with no
determined land use term, the land use term will comply with the Government’s
regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The provisions of this Law do not apply to the projects
or facilities for which the compensation, support and resettlement have been
conducted prior to the effective date of this Law. In case the plan for
compensation, support and resettlement for the project or facilities has been
approved or the compensation, support and resettlement are being conducted in
accordance with the plan approved before the effective date of this Law, the compensation,
support and resettlement must still be conducted in accordance with the
approved plan, not apply this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Regarding cases of land allocation, land lease, change
of land use purpose or recognition of land use rights which have been implemented
before the effective date of this Law and the land users have not fulfilled
their financial obligations, the time for calculation of land use levy or land
rental shall comply with the Government’s regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Households and individuals using agricultural land areas
allocated in excess of the land use quotas before the effective date of this
Law, shall change to lease land in accordance with this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">9. The Government shall prescribe the handling of specific
cases in which the land is used in contravention of the land law and the cases
guaranteed by land use rights before the effective date of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 211. Effect</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. This Law takes effect on July 01, 2014.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Land Law No. 13/2003/QH11 and Resolution No. 49/2013/QH13
of June 21, 2013, of the National Assembly on extension of the land use term
for annual crops, aquaculture or salt production of households and individuals
cease to be effective on the effective date of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Article 57 of Law No. 66/2006/QH11 on Vietnam Civil
Aviation, Article 2 of Law No. 34/2009/QH12 Amending and Supplementing Article
126 of the Law on Housing and Article 121 of the Land Law, Article 4 of Law No.
38/2009/QH12 Amending and Supplementing a Number of Articles of Laws Concerning
Capital Construction Investment, Article 264 of Law No. 64/2010/QH12 on
Administrative Procedures, and the provisions on land requisition in Law </span><span lang="VI" style="color: black; mso-ansi-language: VI;">No. </span><span style="color: black;">15/2008/QH12 on Compulsory Purchase and Requisition of
Property, are hereby annulled.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 212. Detailing provision</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Government shall detail the articles and clauses as
assigned in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law was passed on November 29, 2013, by the XIII<sup>th
</sup>National Assembly of the Socialist Republic of Vietnam at its 6<sup>th</sup>
session.-</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
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<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 258.0pt;" valign="top" width="344"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b>CHAIRMAN
OF THE NATIONAL ASSEMBLY<i><br />
<br />
<br />
<br />
<br />
</i>Nguyen Sinh Hung</b></div>
</td>
</tr>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal">
<br /></div>
<br />Unknownnoreply@blogger.com21tag:blogger.com,1999:blog-7854658301322086128.post-59834681480192144772013-11-28T18:49:00.000-08:002015-06-05T10:08:16.046-07:00VIETNAM CONSTITUTION 2013 <!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black;">THE NATIONAL ASSEMBLY<br />
--------</span></b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
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<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="text-align: right;">
<i>Hanoi, <span style="color: black;">November 28, 2013</span></i></div>
</td>
</tr>
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<br />
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">THE CONSTITUTION</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<span style="color: black;">OF THE SOCIALIST REPUBLIC OF VIETNAM</span><br />
<a name='more'></a></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">PREAMBLE</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Throughout
their millennia-old history, the Vietnamese People, working diligently and
creatively and fighting courageously to build and defend their country, have
forged a tradition of patriotism, solidarity, humanity, justice, resilience and
indomitableness, and have created the civilization and culture of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Since
1930, under the leadership of the Communist Party of Vietnam founded and
trained by President Ho Chi Minh, our People have waged a protracted struggle
full of hardship and sacrifice for national independence and freedom and for
their own happiness. In the wake of the triumph of the August Revolution, on
September 2, 1945, President Ho Chi Minh read the Proclamation of Independence,
declaring the birth of the Democratic Republic of Vietnam, now the Socialist
Republic of Vietnam. With the will and strength of the entire nation and the
assistance of friends around the world, our People have gained great victories
in the struggles to liberate the nation, reunify the country, defend the
Fatherland and fulfill international duties, and have recorded resounding
achievements of historical significance in the cause of renewing and building
the country toward socialism.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Institutionalizing
the Platform for National Construction during the Period of Transition toward
Socialism, and perpetuating the 1946, 1959, 1980 and 1992 Constitutions, the
Vietnamese People create, implement and defend this Constitution to achieve the
goal of a prosperous people and a strong, democratic, equitable and civilized
country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
I</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">THE POLITICAL REGIME</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
1</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The Socialist
Republic of Vietnam is an independent and sovereign country enjoying unity and
integrity of territory, including the mainland, islands, seas and airspace.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
2</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State of the Socialist Republic of Vietnam is a socialist state ruled by law
and of the People, by the People and for the People.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Socialist Republic of Vietnam is the country where the People are the masters;
all the state power belongs to the People and is based on the alliance of the
working class, the peasantry and the intelligentsia.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
state power is unified and delegated to state agencies which coordinate with
and control one another in the exercise of the legislative, executive and
judicial powers.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
3</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
State shall guarantee and promote the People’s right to mastery; recognize,
respect, protect and guarantee human rights and citizens’ rights; and pursue
the goal of a prosperous people and a strong, democratic, equitable and
civilized country, in which all people enjoy an abundant, free and happy life
and are given conditions for their comprehensive development.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
4</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Communist Party of Vietnam - the Vanguard of the working class, concurrently
the vanguard of the laboring people and Vietnamese nation, faithfully
representing the interests of the working class, laboring people and entire
nation, and acting upon the Marxist-Leninist doctrine and Ho Chi Minh Thought,
is the force leading the State and society.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Communist Party of Vietnam is closely associated with the People, shall serve
the People, shall submit to the supervision of the People, and is accountable
to the People for its decisions.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Organizations and members of the Communist Party of Vietnam shall operate
within the framework of the Constitution and law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
5</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Socialist Republic of Vietnam is a unified nation of all ethnicities living
together in the country of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. All
the ethnicities are equal and unite with, respect and assist one another for
mutual development; all acts of discrimination against and division of the
ethnicities are prohibited.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
national language is Vietnamese. Every ethnic group has the right to use its
own spoken and written language to preserve its own identity and to promote its
fine customs, practices, traditions and culture. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
State shall implement a policy of comprehensive development and create the
conditions for the minority ethnicities to fully utilize their internal
strengths and develop together with the country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
6</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
People shall exercise the state power in the form of direct democracy and of
representative democracy through the National Assembly, People’s Councils and
other state agencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
7</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
elections of deputies to the National Assembly and People’s Councils must be
conducted on the principle of universal, equal, direct and secret suffrage.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
National Assembly deputy or a People’s Council deputy may be removed from
office by the voters or the National Assembly or the People’s Council, when he
or she is no longer worthy of the confidence of the People.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
8</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State shall be organized and operate in accordance with the Constitution and
law, manage society by the Constitution and law, and implement the principle of
democratic centralism.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. All
state agencies, cadres, civil servants and public employees shall show respect
for the People, conscientiously serve the People, maintain close contact with
the People, listen to their opinions and submit to their supervision;
resolutely combat corruption, waste, and all manifestations of bureaucracy,
arrogance and authoritarianism.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
9</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Vietnam Fatherland Front is a political alliance and a voluntary union of the
political organization, socio-political organizations and social organizations,
and prominent individuals representing their class, social strata, ethnicity or
religion and overseas Vietnamese.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Vietnam Fatherland Front shall constitute the political base of the people’s
administration; represent and protect the lawful and legitimate rights and
interests of the People; rally and fully utilize the strength of the great
national unity, exercise democracy and promote social consensus; conduct social
supervision and criticism; and participate in the building of the Party and the
State, and in people’s external relations’ activities, thus contributing to
national construction and defense.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Trade Union of Vietnam, the Vietnam Peasants’ Association, the Ho Chi Minh
Communist Youth Union, the Vietnam Women’s Union and the Vietnam War Veterans’
Association are socio-political organizations established on a voluntary basis
to represent and protect the lawful and legitimate rights and interests of
their members; and, together with other member organizations of the Vietnam
Fatherland Front, coordinate and unify action within the Front.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Vietnam Fatherland Front, its member organizations and other social
organizations shall operate within the framework of the Constitution and law.
The State shall create the conditions for the Vietnam Fatherland Front, its
member organizations and other social organizations to operate.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
10</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Trade Union of Vietnam is a socio-political organization of the working class
and laborers voluntarily established to represent laborers, care for and
protect the lawful and legitimate rights and interests of laborers; participate
in the state management and socio-economic management; participate in the
examination, inspection and supervision of the operations of state agencies,
organizations, units and enterprises regarding issues related to the rights and
obligations of laborers; and mobilize laborers to learn to improve their
professional qualifications and skills, abide by law, and build and defend the
Fatherland.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
11</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Vietnamese Fatherland is sacred and inviolable.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. All
acts against independence, sovereignty, unity and territorial integrity, or
against the construction and defense, of the Fatherland must be severely
punished.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
12</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Socialist Republic of Vietnam shall consistently implement its foreign policy
of independence, self-reliance, peace, friendship, cooperation and development;
multilateralization and diversification of external relations, proactive and
active international integration and cooperation, on the basis of respect for
each other’s independence, sovereignty and territorial integrity,
non-interference in each other’s internal affairs, and equality and mutual
benefit; abide by the Charter of the United Nations and treaties to which the
Socialist Republic of Vietnam is a contracting party; act as a friend, reliable
partner and responsible member of the international community for the sake of
national interests, and contribute to the cause of peace, national
independence, democracy and social progress in the world.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
13</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
national flag of the Socialist Republic of Vietnam is rectangular in shape,
with its width equal to two-thirds of its length; in the middle of a red
background is a five-pointed gold star.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
national emblem of the Socialist Republic of Vietnam is circular in shape; in
the middle of a red background is a five-pointed gold star encircled by rice
ears, below which is half a cogwheel and the inscription “The Socialist
Republic of Vietnam”.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
national anthem of the Socialist Republic of Vietnam is the music and lyrics of
the song<i> “Tien quan ca”</i> (March to the Front).</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
National Day of the Socialist Republic of Vietnam is the day of the
Proclamation of Independence, the Second of September 1945. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
capital of the Socialist Republic of Vietnam is Hanoi.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
II</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">HUMAN RIGHTS, FUNDAMENTAL RIGHTS AND OBLIGATIONS OF
CITIZENS</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
14</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. In
the Socialist Republic of Vietnam, human rights and citizens’ rights in the
political, civil, economic, cultural and social fields shall be recognized,
respected, protected and guaranteed in accordance with the Constitution and
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Human rights and citizens’ rights may not be limited unless prescribed by a law
solely in case of necessity for reasons of national defense, national security,
social order and safety, social morality and community well-being.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
15</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Citizens’ rights are inseparable from citizens’ obligations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Everyone is obliged to respect others’ rights.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Citizens shall perform their obligations toward the State and society.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
exercise of human rights and citizens’ rights may not infringe upon national
interests and others’ lawful rights and interests.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
16</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. All
people are equal before law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. No
one is subject to discriminatory treatment in political, civil, economic,
cultural or social life.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
17</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
citizen of the Socialist Republic of Vietnam is a person holding Vietnamese
citizenship.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
Vietnamese citizen may not be expelled and delivered to another state.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Vietnamese citizens living abroad shall be protected by the State of the
Socialist Republic of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
18</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Overseas Vietnamese make up an inseparable part of the community of Vietnamese
ethnicities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State of the Socialist Republic of Vietnam shall encourage and create the
conditions for overseas Vietnamese to preserve and promote the cultural
identity of the Vietnamese nation, maintain close ties with their families and
native land, and contribute to the construction of their native land and the
country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
19</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Everyone
has the right to life. Human life is protected by law. No one may be deprived
of life in contravention of law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
20</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Everyone has the right to inviolability of his or her body and to the
protection by law of his or her health, honor and dignity; no one shall be
subjected to torture, violence, coercion, corporal punishment or any form of
treatment harming his or her body and health or offending his or her honor and
dignity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. No
one may be arrested without a decision of a People’s Court, or a decision or
approval of a People’s Procuracy, except in case of a flagrant offense. The
arrest, holding in custody, or detention, of a person shall be prescribed by a
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Everyone has the right to donate his or her tissues, organs or body in
accordance with law. Medical, pharmaceutical and scientific experiments, or any
other form of experiments, on the human body must be consented to by the human
subject.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
21</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Everyone has the right to inviolability of private life, personal secrets and
family secrets; and has the right to protect his or her honor and reputation. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
security of information about private life, personal secrets or family secrets
shall be guaranteed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Everyone has the right to privacy of correspondence, telephone conversations,
telegrams and other forms of private communication.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">No one
may illegally break into, control or seize another’s correspondence, telephone
conversations, telegrams or other forms of private communication.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
22</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Every citizen has the right to a legal residence.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Everyone has the right to inviolability of his or her home. No one may enter
the home of another person without his or her consent.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
search of homes shall be prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
23</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Citizens
have the right to free movement and residence within the country, and the right
to leave the country and to return home from abroad.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
exercise of those rights shall be prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
24</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Everyone has the right to freedom of belief and religion, and has the right to
follow any religion or to follow no religion. All religions are equal before
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall respect and protect the freedom of belief and religion.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. No
one may violate the freedom of belief and religion, nor may anyone take
advantage of a belief or religion in order to violate the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
25</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Citizens
have the right to freedom of speech and freedom of the press, and have the
right of access to information, the right to assembly, the right to
association, and the right to demonstrate. The exercise of those rights shall
be prescribed by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
26</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Male and female citizens have equal rights in all fields. The State shall adopt
policies to guarantee the right to and opportunities for gender equality.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State, society and family shall create the conditions for women to develop
comprehensively and to advance their role in society.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Gender discrimination is prohibited.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
27</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Every
citizen who reaches the age of eighteen has the right to vote.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Every
citizen who reaches the age of twenty-one has the right to stand for election
to the National Assembly or People’s Councils. The exercise of those rights
shall be prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
28</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Citizens have the right to participate in the management of the State and
management of society, and to discuss and propose to state agencies issues
about their base units, localities and the whole country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall create the conditions for citizens to participate in the management
of the State and society; and shall publicly and transparently receive and
respond to the opinions and petitions of citizens.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
29</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Citizens
who reach the age of eighteen have the right to vote in referenda organized by
the State.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
30</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Everyone has the right to lodge complaints or denunciations about illegal acts
of agencies, organizations or individuals with competent agencies,
organizations or persons.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Competent agencies, organizations or persons shall receive and resolve
complaints and denunciations. Those suffering damages have the right to
material and mental compensation and restoration of honor in accordance with
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Taking revenge on complainants or denunciators, or abusing the right to
complaint and denunciation to slander or falsely accuse others, is prohibited.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
31</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
person charged with a criminal offense shall be presumed innocent until proven
guilty according to a legally established procedure and the sentence of the
court takes legal effect.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
person charged with a criminal offense shall be promptly tried in an impartial
and public manner by a court within a legally established time limit. In case
of a closed trial in accordance with law, the verdict must be publicly
pronounced.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. No
one may be tried twice for the same offense.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. A
person who is arrested, held in custody, temporarily detained, charged with a
criminal offence, investigated, prosecuted or brought to trial has the right to
defend himself or herself in person or choose a defense counsel or another
person to defend him or her.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. A
person who is illegally arrested, held in custody, temporarily detained, charged
with a criminal offence, investigated, prosecuted, brought to trial or subject
to judgment enforcement has the right to compensation for material and mental
damages and restoration of honor. A person who violates the law in respect of
arrest, detention, holding in custody, laying of charges, investigation,
prosecution, trial or judgment enforcement, thereby causing damages to others,
shall be punished in accordance with law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
32</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Everyone has the right to ownership of his or her lawful income, savings,
housing, chattels, means of production and capital contributions to enterprises
or other economic entities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
right to private ownership and the right to inheritance shall be protected by
law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. In
case of extreme necessity for national defense or security reasons or in the
national interest, in a state of emergency or in response to a natural
disaster, the State may compulsorily purchase or requisition the property of
organizations or individuals and pay compensation at market price.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
33</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Everyone
has the right to freedom of enterprise in the sectors and trades that are not
prohibited by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
34</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Citizens
have the right to social security.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
35</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Citizens have the right to work and to choose their occupations, employment and
workplaces.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Employees are guaranteed equal and safe working conditions; and have the right
to wages and rest periods.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Discriminatory treatment, forced labor or the employment of people below the
minimum working age is prohibited.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
36</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. Men
and women have the right to marry and divorce. Marriage must adhere to the
principles of voluntariness, progressiveness, monogamy, equality and mutual
respect between husband and wife.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall protect marriage and the family, and protect the interests of
mothers and children.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
37</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Children shall be protected, cared for and educated by the State, family and
society; children may participate in child-related issues. Harassing,
persecuting, maltreating, abandoning or abusing children, exploiting child
labor or other acts that violate children’s rights are prohibited.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Young people shall be provided by the State, family and society with the
conditions for learning, working, entertaining themselves, and developing their
physiques and minds, and be educated in morality, national traditions and civic
consciousness; and shall take the lead in the cause of creative labor and
national defense.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
elderly shall be respected and cared for by the State, family and society to
promote their role in the cause of national construction and defense.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
38</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Everyone has the right to health protection and care, and to equality in the
use of medical services, and has the obligation to comply with regulations on
the prevention of disease and medical examination or treatment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Acts threatening the life or health of other persons and the community are
prohibited.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
39</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Citizens
have the right, as well as the obligation, to learn.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
40</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Everyone
has the right to conduct scientific or technological research, or literary or
artistic creation, and to enjoy the benefits brought about by those activities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
41</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Everyone
has the right to enjoy and access cultural values, participate in cultural
life, and use cultural facilities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
42</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">A
citizen has the right to determine his or her ethnicity, use his or her mother
tongue and choose his or her language of communication.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
43</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Everyone
has the right to live in a clean environment and has the obligation to protect
the environment.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
44</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">A
citizen has the obligation to be loyal to the Fatherland.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">High
treason is the most serious crime.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
45</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. It
is the sacred duty and the noble right of citizens to defend their Fatherland.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
citizen shall perform military service and participate in building a national
defense of all the people.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
46</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">A
citizen has the obligation to obey the Constitution and law; participate in the
safeguarding of national security and social order and safety, and observe the
rules of public life.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
47</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Everyone
has the obligation to pay taxes in accordance with the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
48</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Foreigners
residing in Vietnam shall abide by the Vietnamese Constitution and law; and
have their lives, property, rights and legitimate interests protected by
Vietnamese law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
49</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Foreign
nationals who are persecuted for taking part in the struggle for freedom and
national independence, for socialism, democracy and peace, or for engaging in
scientific pursuits may be considered for granting of asylum by the State of
the Socialist Republic of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
III</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">ECONOMY, SOCIAL AFFAIRS, CULTURE, EDUCATION, SCIENCE,
TECHNOLOGY AND ENVIRONMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
50</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Socialist Republic of Vietnam shall build an independent and self-reliant
economy, bringing into full play its internal strengths and international
integration and cooperation, in close association with cultural development,
social progress and justice, environmental protection, and national
industrialization and modernization.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
51</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Vietnamese economy is a socialist-oriented market economy with varied forms of
ownership and economic sectors; the state economy plays the dominant role.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. All
economic sectors are important components of the national economy. Entities in
different economic sectors are equal before law and shall cooperate and compete
with one another in accordance with law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
State shall encourage and create the conditions for businesspeople, enterprises
or other individuals or organizations to carry out investment, production or
business activities; and develop economic branches in a sustainable manner in
order to contribute to national construction. The legal property of individuals
and organizations engaged in investment, production or business activities is
protected by law and is not subjected to nationalization.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
52</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
State shall develop and improve economic institutions, regulate the economy on
the basis of respect for market rules; delegate, devolve and decentralize the
powers in the state management; promote regional economic links, and ensure the
unity of the national economy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
53</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Land,
water resources, mineral resources, resources in the sea and airspace, other
natural resources, and property managed or invested in by the State are public
property, owned by all the people, and represented and uniformly managed by the
State.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
54</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Land is a special national resource and an important resource for national
development, and is managed in accordance with law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall allocate or lease land to, and recognize land use rights of,
organizations and individuals. Land users may transfer land use rights,
exercise their rights, and perform their obligations in accordance with law.
Land use rights shall be protected by law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
State may recover land currently used by organizations or individuals in case
of extreme necessity prescribed by a law for national defense or security
purposes; or socio-economic development in the national or public interest.
Land recovery must be public and transparent, and compensation must be paid in
accordance with the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
State may requisition land in cases of extreme necessity prescribed by a law to
perform national defense and security tasks or during a state of war or a state
of emergency, or in response to a natural disaster.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
55</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
state budget, national reserve, state financial funds and other public
financial resources must be uniformly managed by the State and shall be used in
an efficient, fair, public, transparent and lawful manner.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
state budget consists of the central budget and local budgets, in which the
central budget plays the leading role and ensures national spending needs.
State budget revenues and expenditures must be estimated and must be prescribed
by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
national monetary unit is the Vietnam dong. The State shall ensure the
stabilization of the national currency value.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
56</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Agencies,
organizations and individuals shall practice thrift and combat waste, and
prevent and fight corruption in socio-economic activities and the state
management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
57</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State shall encourage and create the conditions for organizations and
individuals to create jobs.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall protect the lawful rights and interests of employees and employers
and create the conditions for the establishment of progressive, harmonious and
stable employment relations.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
58</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State and society shall make investments to further the protection of and care
for the People’s health, implement the universal health insurance, and adopt
policies to prioritize health care for ethnic minority people and people living
in mountainous areas, on islands, and in areas that have extremely difficult
socio-economic conditions.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State, society and family are responsible for protecting and caring for the
health of mothers and children, and for family planning.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
59</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State and society shall honor, commend, reward, and implement preferential
treatment policies to, people who have rendered meritorious service to the
country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall create equal opportunities for citizens to enjoy social welfare,
develop the social security system, and adopt policies to support elderly
people, people with disabilities, poor people, and other disadvantaged people.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
State shall adopt housing development policies and create the conditions for
everyone to have his or her own home.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
60</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State and society shall care for the creation and development of an advanced
Vietnamese culture that is deeply imbued with the national identity and has
absorbed the cultural quintessence of humanity.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State and society shall develop literature and the arts in order to meet the
diverse and healthy spiritual needs of the People; and develop the mass media
to meet the People’s demands for information and to serve national construction
and defense.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
State and society shall create an environment for building prosperous,
progressive and happy Vietnamese families, and developing Vietnamese people
with good health, cultural qualities, patriotism, a spirit of solidarity, a
sense of mastery and civic responsibility.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
61</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. To
develop education is a top national policy that aims to increase public
intellectual standards, develop human resources, and nurture talented people.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall prioritize investment in, and attract other investment sources for,
education; care for pre-school education; and ensure free compulsory primary
education; gradually universalize secondary education; develop higher education
and vocational education; and implement reasonable scholarship and school fee
policies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
State shall prioritize the development of education in mountainous areas, on
islands, in ethnic minority areas, and in areas that have extremely difficult
socio-economic conditions; prioritize the employment and development of
talented people; and create the conditions for people with disabilities and
poor people to receive education and vocational training.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
62</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. To
develop science and technology is a top national policy, playing the key role
in national socio-economic development.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall prioritize investment in, and encourage organizations and
individuals to invest in, research, development, transfer and effective
application of scientific and technological achievements; guarantee the right
to conduct scientific and technological research; and protect intellectual
property rights.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
State shall create the conditions for everyone to participate in, and to enjoy
the benefits from, scientific and technological activities. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
63</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State shall adopt environmental protection policies; manage and use natural
resources in an efficient and sustainable manner; conserve nature and
biodiversity; and take the initiative in preventing and controlling natural
disasters and responding to climate change.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State shall encourage all activities for environmental protection and the
development and use of new energy and renewable energy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Organizations and individuals that cause environmental pollution, natural
resource exhaustion or biodiversity depletion shall be strictly punished and
shall rectify and compensate for damage.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">DEFENSE OF THE FATHERLAND</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
64</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">To
defend the socialist Vietnamese Fatherland is the mission of all the people.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
State shall consolidate and strengthen national defense by all the people and
the people’s security, with the people’s armed forces as the core; and fully
utilize the total strength of the country to defend firmly the Fatherland,
thereby contributing to protecting peace in the region and around the world.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">All
agencies, organizations and citizens shall fulfill their national defense and
security tasks.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
65</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
people’s armed forces shall show absolute loyalty to the Fatherland, the
People, the Party and the State; protect the independence, sovereignty, unity
and territorial integrity of the Fatherland, national security, and social
order and safety; safeguard the People, the Party, the State and the socialist
regime; and join the entire people in national construction and the performance
of international duties.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
66</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
State shall build a revolutionary People’s Army that is regular, well-trained
and gradually modernized, which has an appropriate permanent force, a large and
powerful reserve force, and a strong and extensive self- defense and militia
force, as the core for performing national defense tasks.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
67</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
State shall build a revolutionary People’s Public Security force that is
regular, well-trained and gradually modernized, as the core to safeguard national
security, ensure social order and safety, and prevent and fight crime.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
68</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
State shall promote the People’s patriotism and revolutionary heroism and
educate the entire people in national defense and security; build the national
defense and security industry; ensure proper equipment for the people’s armed
forces, and combine national defense and security with economic activities and<i>
vice versa</i>; implement policies regarding military families; ensure the
material and spiritual lives of the officers, soldiers, workers and employees
consistent with the nature of the activities of the People’s Army and People’s
Public Security force; and build powerful people’s armed forces and unceasingly
strengthen their national defense capability.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
V</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">THE NATIONAL ASSEMBLY</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
69</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
National Assembly is the highest representative body of the People and the
highest state power body of the Socialist Republic of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
National Assembly shall exercise constitutional and legislative powers, decide
on important issues for the country, and conduct the supreme oversight over the
activities of the State.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
70</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
National Assembly has the following tasks and powers:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. To
make and amend the Constitution; to make and amend laws;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. To
exercise the power of supreme oversight over the observance of the
Constitution, laws and resolutions of the National Assembly; to review work
reports of the President, Standing Committee of the National Assembly,
Government, Supreme People's Court, Supreme People's Procuracy, National
Election Council, State Audit Office, and other agencies established by the
National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. To
decide on the country's major goals, targets, policies and tasks for
socio-economic development;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. To
decide on fundamental national financial and monetary policies; to introduce,
change or abolish taxes; to decide on the division of revenues and expenditures
between the central and local budgets; to decide on the safe limits for
national, public and government debts; to decide on state budget estimates and
the allocation of the central budget; and to approve the final accounts of the
state budget;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. To
decide on state policies on ethnicities and religion;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. To
regulate the organization and operation of the National Assembly, President, Government,
People's Courts, People's Procuracies, National Election Council, State Audit
Office, local administrations, and other agencies established by the National
Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7. To
elect, relieve from duty or remove from office the President, Vice Presidents,
Chairperson and Vice Chairpersons of the National Assembly, members of the
Standing Committee of the National Assembly, Chairperson of the Ethnic Council,
Chairpersons of the Committees of the National Assembly, Prime Minister, Chief
Justice of the Supreme People's Court, Procurator General of the Supreme
People's Procuracy, Chairperson of the National Election Council, State Auditor
General, and heads of other agencies established by the National Assembly; to
approve proposals on the appointment, relief from duty or dismissal of the
Deputy Prime Ministers, Ministers or other members of the Government, and
Judges of the Supreme People’s Court; and to approve the lists of members of
the National Defense and Security Council and the National Election Council. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">After
being elected, the President, Chairperson of the National Assembly, Prime
Minister, and Chief Justice of the Supreme People’s Court shall take an oath of
loyalty to the Fatherland, the People and the Constitution;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">8. To
conduct votes of confidence on persons holding positions elected or approved by
the National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">9. To
decide on the establishment or abolition of ministries or ministerial-level
agencies of the Government; to establish, dissolve, consolidate, separate or
adjust the administrative boundaries of, provinces, centrally run cities and
special administrative-economic units; or to establish or abolish other
agencies in accordance with the Constitution and law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">10. To
annul documents of the President, Standing Committee of the National Assembly,
Government, Prime Minister, Supreme People's Court and Supreme People's
Procuracy that contravene the Constitution, laws or resolutions of the National
Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">11. To
decide on a general amnesty;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">12.To
stipulate the titles and ranks in the people's armed forces, diplomatic titles
and ranks, and other state titles and ranks; to institute orders, medals, and
state honorary titles;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">13. To
decide on issues of war and peace; to determine states of emergency and other
special measures to ensure national defense and security;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">14. To
decide on fundamental foreign policies; to ratify, or decide on the accession
to, or withdrawal from, treaties related to war, peace, national sovereignty or
the membership of the Socialist Republic of Vietnam in important international
and regional organizations, treaties on human rights or fundamental rights and
obligations of citizens, and other treaties that are not consistent with the
laws or resolutions of the National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">15.To
decide to hold referenda.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
71</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
term of the National Assembly is five years.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Sixty days before the expiration of the term of the National Assembly, a new
National Assembly must be elected.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. In
special cases, the National Assembly may decide to shorten or extend its term,
at the proposal of the Standing Committee of the National Assembly, if at least
two-thirds of the total number of the National Assembly deputies vote for it.
The extension of the term of the National Assembly must not exceed twelve
months, except in wartime.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
72</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Chairperson of the National Assembly shall preside over National Assembly
sessions; authenticate by his or her signature the Constitution, laws and
resolutions of the National Assembly; lead the work of the Standing Committee
of the National Assembly; organize the conduct of the external relations of the
National Assembly; and maintain a relationship with National Assembly deputies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Vice
Chairpersons of the National Assembly shall assist the Chairperson in his or
her work as assigned by the Chairperson.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
73</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Standing Committee of the National Assembly is the permanent body of the
National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Standing Committee of the National Assembly is composed of the Chairperson,
Vice Chairpersons and Members.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
number of members of the Standing Committee of the National Assembly shall be
decided by the National Assembly. A member of the Standing Committee of the
National Assembly may not concurrently be a member of the Government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Standing Committee of the National Assembly shall perform its tasks and
exercise its powers until a new Standing Committee is elected by the succeeding
National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
74</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Standing Committee of the National Assembly has the following tasks and powers:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. To
prepare, convene and preside over sessions of the National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. To
enact ordinances on issues assigned to it by the National Assembly; to
interpret the Constitution, laws and ordinances;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. To
oversee the implementation of the Constitution, laws and resolutions of the
National Assembly and ordinances and resolutions of the Standing Committee of
the National Assembly; to oversee the activities of the Government, Supreme
People's Court, Supreme People's Procuracy, State Audit Office, and other
agencies established by the National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. To
suspend the implementation of documents of the Government, Prime Minister,
Supreme People's Court or Supreme People's Procuracy that contravene the
Constitution, or laws or resolutions of the National Assembly, and refer those
documents to the National Assembly to decide on their annulment at the next
session; to annul documents of the Government, Prime Minister, Supreme People's
Court or Supreme People's Procuracy that contravene ordinances or resolutions
of the Standing Committee of the National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. To
direct, harmonize and coordinate the activities of the Ethnic Council and the
Committees of the National Assembly; to guide and ensure the conditions for the
work of National Assembly deputies;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. To
propose the National Assembly to elect, relieve from duty or remove from office
the President, Chairperson or Vice Chairpersons of the National Assembly,
Members of the Standing Committee of the National Assembly, Chairperson of the
Ethnic Council, Chairpersons of the Committees of the National Assembly,
Chairperson of the National Election Council, or State Auditor General;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7. To
supervise and guide the work of the People’s Councils; to annul resolutions of
the People's Councils of provinces or centrally run cities that contravene the
Constitution, laws or documents of state agencies at higher levels; to dissolve
the People's Councils of provinces or centrally run cities in case they cause
serious damage to the interests of the People; 8. To decide on the
establishment, dissolution, consolidation, separation, or adjustment of the
boundaries of, the administrative units under the provinces or centrally run
cities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">9. To
decide to declare a state of war in case the National Assembly cannot meet, and
report it to the National Assembly for decision at its next session;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">10. To
decide on general or partial mobilization; to declare or cancel a state of
emergency throughout the country or in a particular locality; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">11. To
conduct the external relations of the National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">12. To
approve proposals on the appointment or relief from duty of ambassadors
extraordinary and plenipotentiary of the Socialist Republic of Vietnam;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">13. To
organize referenda in pursuance to decisions of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
75</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Ethnic Council is composed of the Chairperson, Vice Chairpersons and Members.
The Chairperson of the Ethnic Council shall be elected by the National
Assembly; Vice Chairpersons and Members of the Ethnic Council shall be approved
by the Standing Committee of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Ethnic Council shall study and make proposals on ethnic issues to the National
Assembly; exercise the power of overseeing the implementation of policies on
ethnic groups, programs and plans for socio-economic development in mountainous
and ethnic minority areas.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Chairperson of the Ethnic Council may be invited to attend Government meetings
to discuss the implementation of policies on ethnic groups. The Government
shall consult the Ethnic Council before promulgating regulations on the implementation
of policies on ethnic groups. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Ethnic Council has additional tasks and powers similar to those of the
Committees of the National Assembly set out in Clause 2, Article 76.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
76</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
Committee of the National Assembly is composed of the Chairperson, Vice
Chairpersons and Members. Chairpersons of the Committees shall be elected by
the National Assembly; Vice Chairpersons and Members of the Committees shall be
approved by the Standing Committee of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Committees of the National Assembly shall verify draft laws, proposals on laws,
other drafts, and reports as assigned by the National Assembly or the Standing
Committee of the National Assembly; exercise the oversight power within the
scope of their powers and tasks prescribed by a law; and make proposals on
issues that fall within the scope of their activities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
establishment or dissolution of the Committees shall be decided by the National
Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
77</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Ethnic Council or the Committees of the National Assembly may request members
of the Government, Chief Justice of the Supreme People's Court, Procurator
General of the Supreme People's Procuracy, State Auditor General or concerned
individuals to make reports, give explanations or provide documents on
necessary matters. The persons who receive requests shall respond.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
State agencies shall study and respond to the proposals made by the Ethnic
Council and the Committees of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
78</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
National Assembly may, as necessary, establish an ad-hoc Committee to study and
verify a certain project or investigate a certain issue.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
79</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
National Assembly deputy shall represent the will and aspirations of the People
of his or her constituency and of the whole country.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A National
Assembly deputy shall maintain close ties with voters and submit to their
supervision; collect and truthfully convey their views and aspirations to the
National Assembly and concerned agencies or organizations; meet and report to
the voters on his or her activities and activities of the National Assembly;
respond to the requests and petitions of voters; monitor and press for the
settlement of complaints and denunciations, and guide and assist in the
exercise of the right to complaint or denunciation.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. A
National Assembly deputy shall inform the People of, and mobilize them to
implement, the Constitution and laws.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
80</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
National Assembly deputies have the right to raise questions to the President,
Chairperson of the National Assembly, Prime Minister, Ministers and other
members of the Government, Chief Justice of the Supreme People's Court,
Procurator General of the Supreme People's Procuracy or State Auditor General.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
questioned persons shall present their answers before the National Assembly at
a session of the National Assembly or, when the National Assembly is in recess,
at a meeting of the Standing Committee of National Assembly; the National
Assembly and the Standing Committee of the National Assembly may, as necessary,
allow the questioned persons to submit written answers.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
National Assembly deputies have the right to request agencies, organizations or
individuals to provide information and documents related to the latter’s tasks.
The heads of agencies or organizations, or individuals shall answer questions
raised by deputies within the time limit prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
81</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">No
National Assembly deputy may be arrested, held in custody, detained or
prosecuted without the consent of the National Assembly or, when the National Assembly
is in recess, without the consent of the Standing Committee of the National
Assembly. In the case a deputy is detained for a flagrant offense, the agency
holding the deputy in custody shall immediately report the case to the National
Assembly or the Standing Committee of the National Assembly for consideration
and decision.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
82</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
National Assembly deputies shall fully perform their tasks; and have the right
to participate as members in the Ethnic Council or a Committee of the National
Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Standing Committee of the National Assembly, Prime Minister, Deputy Prime
Ministers, Ministers, Heads of ministerial-level agencies or other agencies of
the State shall create the conditions for National Assembly deputies to perform
their tasks.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
State shall ensure funding for the activities of National Assembly deputies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
83</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
National Assembly shall hold sessions in public. The National Assembly may,
when necessary and at the request of the President, Standing Committee of the
National Assembly, Prime Minister or at least one-third of the total number of
the National Assembly deputies, decide to conduct a closed session.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
National Assembly shall hold two sessions a year. The National Assembly shall
hold an extraordinary session when so requested by the President, Standing
Committee of the National Assembly, Prime Minister or at least one-third of the
total number of the National Assembly deputies. The Standing Committee of the
National Assembly shall convene sessions of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
first session of a newly elected National Assembly must be convened within
sixty days from the date of election of the National Assembly deputies; this
session must be opened and presided over by the Chairperson of the outgoing
National Assembly until the new National Assembly elects its Chairperson.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
84</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
President, Standing Committee of the National Assembly, Ethnic Council and
Committees of the National Assembly, Government, Supreme People's Court,
Supreme People's Procuracy, State Audit Office, Central Committee of the
Vietnam Fatherland Front, and central bodies of the Front’s member
organizations have the right to submit draft laws to the National Assembly or
submit draft ordinances to the Standing Committee of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
National Assembly deputies have the right to submit their proposals on laws and
ordinances, or draft laws and draft ordinances, to the National Assembly or the
Standing Committee of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
85</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Laws and resolutions of the National Assembly must be voted for by more than
half of the total number of the National Assembly deputies; the making or
amendment of the Constitution, decisions to shorten or extend the term of the
National Assembly or to remove from office one of its deputies must be voted
for by at least two-thirds of the total number of the National Assembly
deputies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Ordinances
and resolutions of the Standing Committee of the National Assembly must be
approved by more than half of the total number of its members.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Laws and ordinances must be promulgated within fifteen days of their passage,
unless the President requests reconsideration of an ordinance.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">THE PRESIDENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
86</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President is the Head of State and shall represent the Socialist Republic of
Vietnam internally and externally.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
87</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President shall be elected by the National Assembly from among its deputies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President is responsible, and shall report on his or her work, to the National
Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">His or
her term of office follows the term of the National Assembly. At the expiration
of the term of the National Assembly, the President shall remain in office
until a new President is elected by the succeeding National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
88</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President has the following tasks and powers:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. To
promulgate the Constitution, laws and ordinances; to request the Standing
Committee of the National Assembly to reconsider its ordinances, within ten
days of their passage; if those ordinances are still voted for by the Standing
Committee of the National Assembly and disapproved by the President, the
President shall refer the matter to the National Assembly for decision at its
next session;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. To
propose to the National Assembly to elect, relieve from duty or remove from
office the Vice President or Prime Minister; and, based on resolutions of the
National Assembly, to appoint, relieve from duty or dismiss Deputy Prime
Ministers, Ministers or other members of the Government;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. To
propose the National Assembly to elect, relieve from duty or remove from office
the Chief Justice of the Supreme People's Court or Procurator General of the
Supreme People's Procuracy; and, based on resolutions of the National Assembly,
to appoint, relieve from duty or dismiss Judges of the Supreme People's Court;
to appoint, relieve from duty or dismiss Deputy Chief Justices of the Supreme
People's Court, Judges of other Courts or Deputy Procurators General or
Procurators of the Supreme People's Procuracy; to decide on a special amnesty;
or, based on resolutions of the National Assembly, to proclaim a general
amnesty;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. To
decide on the award of orders, medals, state prizes or state honorary titles;
to decide to permit naturalization in Vietnam, renunciation of Vietnamese
citizenship, restoration of Vietnamese citizenship or deprivation of Vietnamese
citizenship;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. To
assume command of the people’s armed forces and hold the office of Chairperson
of the National Defense and Security Council; to decide on the award,
promotion, demotion or deprivation of the ranks of general, naval rear admiral,
naval vice admiral and naval admiral; to appoint, relieve from duty or dismiss
the Chief of the General Staff or the Director of the Political General
Department of the Vietnamese People’s Army; based on resolutions of the
National Assembly or the Standing Committee of the National Assembly, to
promulgate or annul decisions to declare a state of war; based on resolutions
of the Standing Committee of the National Assembly, to issue an order on
general mobilization or partial mobilization, to declare or cancel a state of
emergency; or, in case the Standing Committee of the National Assembly cannot
meet, to declare or cancel a state of emergency nationwide or in a particular
locality;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. To
receive foreign ambassadors extraordinary and plenipotentiary; based on
resolutions of the Standing Committee of the National Assembly, to appoint,
relieve from duty; decide to send or recall ambassadors extraordinary and
plenipotentiary of the Socialist Republic of Vietnam; to confer the ambassadorial
title and rank; to decide on the negotiation and conclusion of treaties in the
name of the State; to submit to the National Assembly for ratification of, or
decision on the accession to, or withdrawal from, the treaties specified in
Clause 14, Article 70; to decide on the ratification of, accession to, or
withdrawal from, other treaties in the name of the State.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
89</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
National Defense and Security Council is composed of the Chairperson, Vice
Chairperson and Members. The list of members of the National Defense and
Security Council shall be submitted by the President to the National Assembly
for approval.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
National Defense and Security Council shall work on a collegial basis and make
its decisions by a vote of the majority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
National Defense and Security Council shall propose the National Assembly or,
when the National Assembly cannot meet, the Standing Committee of the National
Assembly to decide on a state of war; mobilize all forces and capacity of the
country to defend the Fatherland; perform special tasks and exercise special
powers assigned to and vested in it by the National Assembly in case of war;
and decide on the participation of the people’s armed forces in peacekeeping
operations in the region and around the world.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
90</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President may attend meetings of the Standing Committee of the National
Assembly and meetings of the Government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President may request the Government to meet to discuss issues that he or she
considers necessary to fulfill his or her tasks or exercise his or her powers.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
91</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President shall issue orders and decisions for the performance of his or her
tasks or the exercise of his or her powers.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
92</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Vice President shall be elected by the National Assembly from among its
deputies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Vice President shall assist the President in his or her work and may be
delegated certain tasks by the President to perform on behalf of the President.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
93</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">When
the President is incapacitated from work over a long period of time, the Vice
President shall succeed as acting President.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">In
case of vacancy of the Presidency, the Vice President shall serve as acting
President until a new President is elected by the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">THE GOVERNMENT</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
94</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Government is the highest state administrative body of the Socialist Republic
of Vietnam, shall exercise executive power, and is the executive body of the
National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Government is responsible to the National Assembly and shall report on its work
to the National Assembly, the Standing Committee of the National Assembly and
the President.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
95</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Government is composed of the Prime Minister, Deputy Prime Ministers,
Ministers, and Heads of ministerial-level agencies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
structure and number of members of the Government shall be decided by the
National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Government shall work on a collegial basis and make its decisions by a vote of
the majority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Prime Minister is the head of the Government and responsible to the National
Assembly for the work of the Government and assigned tasks; and shall report on
the work of the Government and the Prime Minister to the National Assembly, the
Standing Committee of the National Assembly and the President.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Deputy Prime Ministers shall assist the Prime Minister in his or her work as
assigned by the Prime Minister, and are responsible to the Prime Minister for
their assigned tasks. In the absence of the Prime Minister, a Deputy Prime
Minister delegated by the Prime Minister shall lead the work of the Government
on behalf of the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Ministers and Heads of ministerial-level agencies are personally responsible to
the Prime Minister, Government and National Assembly for the sectors and fields
under their charge and, together with other members of Government, shall assume
the collective responsibility for the work of the Government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
96</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Government has the following tasks and powers:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. To
organize the implementation of the Constitution, laws and resolutions of the
National Assembly, ordinances and resolutions of the Standing Committee of the
National Assembly, and orders and decisions of the President;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. To
propose and formulate policies to be submitted to the National Assembly or the
Standing Committee of the National Assembly for decision or decide on policies
according to its competence, for the performance of its tasks and the exercise
of its powers set out in this Article; to submit draft laws, draft state budget
estimates and other projects to the National Assembly; and to submit draft
ordinances to the Standing Committee of the National Assembly;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. To
perform the unified management of the economy, culture, social affairs,
education, health, science, technology, environment, information,
communications, external relations, national defense, national security, and
social order and safety; to carry out orders on general mobilization or partial
mobilization or orders to proclaim a state of emergency, and take other
necessary measures to defend the Fatherland and to protect the People’s lives
and property;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. To
propose the National Assembly for decision the establishment or abolition of
ministries or ministerial-level agencies; the establishment, dissolution,
consolidation, separation, or adjustment of the administrative boundaries of,
provinces, centrally run cities or special administrative-economic units; to
propose the Standing Committee of the National Assembly for decision the
establishment, dissolution, consolidation, separation or adjustment of the
boundaries of, administrative units under the provinces and centrally run
cities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. To
perform the unified management of the national administration system; to manage
cadres, civil servants, public employees, and the public service in state
agencies; to organize inspection and control work, the settlement of complaints
and denunciations, and the fight against bureaucracy and corruption in the
state apparatus; to lead the work of the ministries, ministerial-level
agencies, government-attached agencies, and People’s Committees at all levels;
to guide and examine the People’s Councils in their implementation of the
documents of state agencies at higher levels, to create the conditions for the
People’s Councils to perform their tasks and exercise their powers which are
prescribed by a law;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. To
protect the rights and interests of the State and society, human rights and
citizens’ rights; and to ensure social order and safety;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7. To
negotiate and conclude treaties in the name of the State, as authorized by the
President; to decide on the conclusion, accession to, ratification of, or
withdrawal from, treaties in the name of the Government, except for treaties to
be submitted to the National Assembly for ratification as specified in Clause
14, Article 70; to protect the interests of the State and the legitimate
interests of Vietnamese organizations or citizens in foreign countries;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">8. To
coordinate with the Central Committee of the Vietnam Fatherland Front and
central bodies of the socio-political organizations in the performance of the
tasks and the exercise of the powers of the Government.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
97</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
term of the Government follows the term of the National Assembly. At the
expiration of the term of the National Assembly, the Government shall remain in
office until a new Government is elected by the succeeding National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
98</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Prime Minister shall be elected by the National Assembly from among its
deputies.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Prime Minister has the following tasks and powers:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. To
lead the work of the Government; to lead the formulation of policies and
organize the implementation of laws;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. To
lead and take responsibility for the work of the state administration system
from the central to the local level, ensuring the consistency and continuity of
the national administration system;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. To
submit to the National Assembly for approval proposals on the appointment,
relief from duty or dismissal of Deputy Prime Ministers, Ministers or other
members of the Government; to appoint, relieve from duty or dismiss Deputy
Ministers or officials of equal rank of ministries or ministerial-level
agencies; to approve the election and relief from duty, and to decide on the
transfer or dismissal of Chairpersons and Vice Chairpersons of the People’s
Committees of provinces or centrally run cities;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. To
suspend the implementation of, or annul the documents, of Ministers, Heads of
ministerial-level agencies, People’s Committees, Chairpersons of the People’s
Committees of provinces or centrally run cities that contravene the
Constitution, laws or documents of state agencies at higher levels; to suspend
the implementation of resolutions of the People’s Councils of provinces or
centrally run cities that contravene the Constitution, laws or documents of
state agencies at higher levels and, at the same time, to propose the Standing
Committee of the National Assembly to annul them; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. To
decide on and direct the negotiation of, and to direct the conclusion, and
accession to, or ratification of, treaties within the scope of the tasks and
powers of the Government; to organize the implementation of treaties to which
the Socialist Republic of Vietnam is a contracting party; </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. To
make reports to the People through the mass media on important issues falling
within the competence of the Government and the Prime Minister.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
99</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Ministers and Heads of ministerial-level agencies are members of the
Government, shall preside over their ministries or ministerial-level agencies,
and shall lead the work of their ministries or ministerial-level agencies;
shall perform the state management of the sectors and fields under their
charge; and shall organize and monitor nationwide the implementation of laws
concerning their sectors and fields.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Ministers and Heads of ministerial-level agencies shall report on their work to
the Government and Prime Minister; and make reports to the People on important
issues under their management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
100</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
Government, the Prime Minister, Ministers, and Heads of ministerial-level
agencies shall promulgate legal documents to perform their tasks and exercise
their powers, review the implementation of those documents, and deal with
unlawful documents in accordance with law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
101</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
President of the Central Committee of the Vietnam Fatherland Front and heads of
central bodies of socio-political organizations may be invited to meetings of
the Government that discuss relevant issues.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
VIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">THE PEOPLE’S COURTS AND THE PEOPLE’S PROCURACIES</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
102</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Courts are the judicial bodies of the Socialist Republic of Vietnam
and exercise judicial power.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Courts include the Supreme People’s Court and other Courts prescribed
by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
People’s Courts have the duty to safeguard justice, human rights, citizens’
rights, the socialist regime, the interests of the State, and the lawful rights
and interests of organizations and individuals.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
103</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Except in the case of trial by summary procedure, Assessors shall participate
in first-instance trials by the People's Courts.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
During a trial, the Judges and Assessors are independent and shall obey only
the law. Agencies, organizations or individuals are prohibited from interfering
in a trial by Judges and Assessors.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
People’s Courts shall hold their hearings in public. In a special case which
requires protection of state secrets, conformity with the fine customs and
traditions of the nation, protection of minors or protection of private life
and at the legitimate request of an involved party, the People’s Court may hold
a closed hearing.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4.
Except in the case of a trial by summary procedure, the People’s Courts shall
try cases on a collegial basis and make decisions by a vote of the majority.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
adversarial principle shall be guaranteed in trials.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">6. The
first-instance and appellate hearing system shall be guaranteed.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">7. The
right of the accused or defendants to a defense, and the right of involved
parties to protect their lawful interests, shall be guaranteed.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
104</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Supreme People’s Court is the highest judicial body of the Socialist Republic
of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Supreme People’s Court shall supervise the judicial work of other Courts,
unless otherwise prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Supreme People’s Court shall make overall assessment of adjudicating practices,
ensuring the uniform application of law in trial.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
105</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
term of office of the Chief Justice of the Supreme People’s Court follows the
term of the National Assembly. The appointment, relief from duty, dismissal,
and term of office of the Chief Justices of other Courts shall be prescribed by
a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Chief Justice of the Supreme People’s Court is responsible, and shall report on
his or her work, to the National Assembly. When the National Assembly is in
recess, he or she is responsible, and shall report on his or her work, to the
Standing Committee of the National Assembly and the President.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
reporting regime applicable to the Chief Justices of other Courts shall be
prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
appointment, approval, relief from duty, dismissal, and term of office of
Judges, and the election and term of office of Assessors, shall be prescribed
by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
106</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
judgments and decisions of the People’s Courts which have taken legal effect
must be respected by agencies, organizations and individuals and must be
strictly observed by the concerned agencies, organizations or individuals.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
107</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Procuracies shall exercise the power to prosecute and supervise
judicial activities.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Procuracies include the Supreme People’s Procuracy and other Procuracies
as prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
People’s Procuracies have the duty to safeguard the law, human rights,
citizens’ rights, the socialist regime, the interests of the State, and the
lawful rights and interests of organizations and individuals, thus contributing
to ensuring the strict and unified observance of the law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
108</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
term of office of the Procurator General of the Supreme People’s Procuracy
follows the term of the National Assembly. The appointment, relief from duty,
dismissal, and term of office of the Chief Procurators of other Procuracies and
of Procurators shall be prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
Procurator General of the Supreme People’s Procuracy is responsible, and shall
report on his or her work, to the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">When the
National Assembly is in recess, he or she is responsible, and shall report on
his or her work, to the Standing Committee of the National Assembly and the
President. The reporting regime applicable to the Chief Procurators of other
Procuracies shall be prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
109</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Procuracies shall be led by their Chief Procurators. The Chief
Procurator of a People’s Procuracy is subject to the leadership of the Chief
Procurator of the People’s Procuracy at a higher level. The Chief Procurators
of Procuracies at lower levels are subject to the unified leadership of the
Procurator General of the Supreme People’s Procuracy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
When exercising the power to prosecute or to supervise judicial activities, a
Procurator shall abide by the law and is subject to the direction by the Chief
Procurator of the People’s Procuracy.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
IX</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">LOCAL ADMINISTRATION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
110</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
administrative units of the Socialist Republic of Vietnam shall be defined as
follows:</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
country shall be divided into provinces and centrally run cities; A province
shall be divided into rural districts, towns, and provincial cities; a
centrally run city shall be divided into urban districts, rural districts,
towns, and equivalent administrative units;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">A
rural district shall be divided into communes and townships; a town or
provincial city shall be divided into wards and communes; and an urban district
shall be divided into wards.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">Special
administrative-economic units may be established by the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
establishment, dissolution, consolidation, separation or adjustment of the
boundaries of, an administrative unit must be consulted with local People and
must comply with the process and procedures prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
111</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Local administrations shall be organized in administrative units of the
Socialist Republic of Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2.
Local administration levels composed of the People’s Council and People’s
Committee shall be organized consistent with the characteristics of the rural
areas, urban areas, islands or special administrative-economic units prescribed
by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
112</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1.
Local administrations shall organize and ensure implementation of the
Constitution and law in their localities; decide on local issues prescribed by
a law; and submit to the examination and supervision by state agencies at
higher levels.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
tasks and powers of local administrations shall be determined on the basis of
determining the powers between state agencies at the central and local levels
and for each level of local administration.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3.
Local administrations may, as necessary, be assigned certain tasks of state
agencies at higher levels, along with the necessary means to ensure the
performance of those tasks.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
113</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Council is the local state power body, representing the will,
aspirations and right to mastery of the local People, shall be elected by the
local People, and is responsible to the local People and state agencies at
higher levels.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Council shall decide on local issues as prescribed by a law; and
supervise the observance of the Constitution and law in its locality and the
implementation of its own resolutions.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
114</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Committee at a local administration level, which shall be elected by
the People’s Council of the same level, is the executive body of the respective
People’s Council and is the local state administrative body, and is responsible
to the People’s Council and state administrative agencies at higher levels.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
People’s Committee shall organize implementation of the Constitution and law in
its locality and implementation of the resolutions of the People’s Council, and
perform the tasks assigned to it by state agencies at higher levels.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
115</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. A
People’s Council deputy shall represent the will and aspirations of local
People; shall maintain close ties with voters and be subject to their
supervision, meet and report to voters on his or her own activities and
activities of the People’s Council, respond to their requests and petitions;
and consider and press for the settlement of complaints and denunciations. A
People’s Council deputy has the task of mobilizing the People to implement the
Constitution, law, policies of the State, and resolutions of the People’s
Council, and encouraging the People to participate in the state management.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. A
People’s Council deputy has the right to raise questions to the Chairperson or
other members of the People’s Committee, Chief Justice of the People’s Court,
Chief Procurator of the People’s Procuracy, and Heads of the agencies of the
People’s Committee. The questioned persons shall present their answers before
the People’s Council. A People’s Council deputy has the right to make proposals
to state agencies, organizations, and units in the locality. The heads of those
agencies, organizations or units shall receive the deputy, then consider and
resolve the issues raised in his or her proposals.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
116</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
People’s Council and the People’s Committee shall report on the local situation
to the Vietnam Fatherland Front and mass organizations, listen to the opinions
and proposals of those organizations for strengthening the local administration
and socio-economic development; and coordinate with the Vietnam Fatherland
Front and mass organizations in encouraging the People, together with the
State, to perform socio-economic, national defense and security tasks in the
locality.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
President of the Vietnam Fatherland Front and heads of socio-political
organizations in the locality may be invited to sessions of the People’s
Council and to meetings of the People’s Committee of the same level that
discuss relevant issues.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
X</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">THE NATIONAL ELECTION COUNCIL, THE STATE AUDIT OFFICE</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
117</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
National Election Council shall be established by the National Assembly and has
the task of organizing the election of National Assembly deputies, and
directing and guiding the election of deputies to People’s Councils at all
levels.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
National Election Council is composed of the Chairperson, Vice Chairpersons and
Members.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
organization and specific tasks and powers of the National Election Council and
the number of its members shall be prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
118</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
State Audit Office shall be established by the National Assembly, operate
independently, abide only by the law, and audit the management and use of
public finance and assets.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
State Auditor General is the head of the State Audit Office and shall be
elected by the National Assembly. The term of office of the State Auditor
General shall be prescribed by a law. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
State Auditor General is responsible, and shall report on audit results and his
or her work, to the National Assembly. When the National Assembly is in recess,
he or she is responsible, and shall report on his or her work, to the Standing
Committee of the National Assembly. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
organization and specific tasks and powers of the State Audit Office shall be
prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Chapter
XI</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b><span style="color: black;">EFFECTIVENESS OF THE CONSTITUTION AND AMENDMENT TO THE
CONSTITUTION</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
119</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
Constitution is the fundamental and supreme law of the Socialist Republic of
Vietnam.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">All
other legal documents must conform to the Constitution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">All
violations of the Constitution shall be dealt with.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
National Assembly and its agencies, the President, the Government, People’s
Courts, People’s Procuracies, other agencies of the State and all the People
shall defend the Constitution.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">The
mechanism to defend the Constitution shall be prescribed by a law.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b><span style="color: black;">Article
120</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">1. The
President, the Standing Committee of the National Assembly, the Government or
at least one-third of the total number of the National Assembly deputies have
the right to propose the making of, or an amendment to, the Constitution. The
National Assembly shall decide on the making of, or amendment to, the
Constitution when at least two-thirds of the total number of the National
Assembly deputies vote for it.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">2. The
National Assembly shall establish a Constitution Drafting Committee. The
composition and number of members, tasks and powers of the Constitution
Drafting Committee shall be decided by the National Assembly at the proposal of
the Standing Committee of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">3. The
Constitution Drafting Committee shall draft the Constitution, collect the
opinions of the People on the draft, and submit it to the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">4. The
Constitution shall be adopted when at least two-thirds of the total number of
the National Assembly deputies vote for it. The holding of a referendum on the
Constitution shall be decided by the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<span style="color: black;">5. The
time limit for the promulgation and effective date of the Constitution shall be
decided by the National Assembly.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i><span style="color: black;">This
Constitution was adopted on November 28, 2013, by the XIIIth National Assembly
of the Socialist Republic of Vietnam, at its 6th session.-</span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
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<br /></div>
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<td style="border: none; height: .2in; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CHAIRPERSON OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
</td>
</tr>
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<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-7854658301322086128.post-62163238807114028442013-11-26T00:57:00.000-08:002015-06-05T10:07:51.867-07:00VIETNAM BIDDING LAW 2013 - Law No. 43/2013/QH13<!--[if gte mso 9]><xml>
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<b>NATIONAL
ASSEMBLY<br />
-------</b></div>
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<td style="border: none; height: 38.4pt; padding: 0in 5.4pt 0in 5.4pt; width: 270.65pt;" valign="top" width="361"><div align="center" class="MsoNormal" style="text-align: center;">
<b>SOCIALIST</b> <b>REPUBLIC
OF VIET NAM<br />
Independence - Freedom - Happiness<br />
----------</b></div>
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<td style="border: none; height: 16.35pt; padding: 0in 5.4pt 0in 5.4pt; width: 176.5pt;" valign="top" width="235"><div align="center" class="MsoNormal" style="text-align: center;">
Law No.
43/2013/QH13 </div>
</td>
<td style="border: none; height: 16.35pt; padding: 0in 5.4pt 0in 5.4pt; width: 270.65pt;" valign="top" width="361"><div align="right" class="MsoNormal" style="text-align: right;">
<i>Hanoi, November
26,2013</i></div>
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<br />
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<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>LAW</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
ON
BIDDING<br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i>Pursuant to the Constitution
of the Socialist Republic of Vietnam;</i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i>National Assembly promulgates
the Law on bidding.</i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 1.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>GENERAL
PROVISIONS</b></div>
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<b>Article 1. Scope of
regulation</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
This Law provides for state
management on bidding; responsibilities of concerned parties and activities of
bidding, including:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Selection of tenderers to
supply the advisory services, non-advisory services, goods, construction and
installation for:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Projects on development
investment financed by state of state agencies, political organizations,
socio-political organizations, professional-socio-political organizations,
socio-professional organizations, social organizations, units of People’s armed
forces, and public non-business units; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Projects on development
investment of state-owned enterprises;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Projects on development
investment other than cases defined at point a and point b of this Clause which
are financed by state, state-owned enterprises with level equal to 30% or more
or less than 30% but more than 500 billion VND in total invested capital of
project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Procurement financed by state
aiming to maintain regular activities of State bodies, political organizations,
socio-political organizations, socio-political-occupational organizations,
social organizations, socio-occupational organizations and units of the
People’s armed forces, and public non-business units; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Procurement financed by
state aiming to supply products and services in serve of public purpose;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Purchase of national reserve
goods financed by state;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) Purchase of drugs, medical
supplies financed state; medical insurance fund, revenues from services of
medical examination and treatment and other lawful revenues of public medical
establishments; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Selection of tenderers to
supply the advisory services, non-advisory services, goods on Vietnam’s
territory for implementation of overseas direct-investment projects of
Vietnamese enterprises which are financed by state with level equal to 30% or
more or less than 30% but more than 500 billion VND in total invested capital
of project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Selection of investors to
perform the investment projects in form of public-private partnership (PPP),
investment projects with land use; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Selection of tenderers in
petroleum field, except for selection of tenderers to supply petroleum services
related directly to activities of search, exploration and development of mines
and petroleum exploitation as prescribed by law on petroleum.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 2. Subjects of
application</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Organizations and individuals
that participate in or related to activities of bidding defined in Article 1 of
this Law. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Organizations and individuals
that have activities of bidding not within the governing scope of this Law may
choose to apply this Law. In case of choosing to apply, organizations and
individuals must observe the concerned provisions of this law and ensure
fairness, transparency and economic efficiency. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 3. Application of Law
on bidding, International treaties and international agreements</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Bidding activities must
comply with the provisions of this Law and other related laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Case of selecting by bidding
for provision of raw materials, fuel, materials, supplies, advisory services,
non-advisory services in order to ensure the continuity for production and
business and procurement with the aim to maintain regular activities of
state-owned enterprises; implementation of bidding packages of investment
projects in the form of public-private partnership, investment projects with
land use of the selected investors, enterprises must promulgate regulations on
choosing tenderers for unified application in enterprises on the basis of
ensuring objective of fairness, transparency, and economic efficiency. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. For selection of tenderers,
investors of projects financed by official development assistance (ODA)
capital, concessional loans arising from International treaties, international
agreements between Vietnam and donors, international treaties, international
agreements shall be applied.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. If International treaties to
which the Socialist Republic of Vietnam is a contracting party have provisions
on selection of tenderers and investors different from this Law, such
International treaties shall prevail.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 4. Interpretation of
terms</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
In this Law, the following terms
are construed as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Bidding guarantee means the
tenderer or investor provides security by one of the security methods of paying
a deposit, escrow or providing a letter of guarantee of credit institutions or
foreign banks’ branches which are established under Vietnamese law in order to
secure the liability in the bid participation of tenderer or investor for a definite
term as stipulated in the bid invitation documents, dossier of requirements.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Contract performance
guarantee means the tenderer or investor provides security by one of the
security methods of paying a deposit, escrow or providing a letter of guarantee
of credit institutions or foreign banks’ branches which are established under
Vietnamese law in order to secure the liability of the Contract performance by
tenderer or investor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Bid solicitor means a
professional agency or organization with sufficient capability to perform
bidding activities, including:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Investor or organization
which is decided for establishment or selected by the investor; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Estimation unit directly
using capital source for regular procurement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The unit of concentrated procurement:
</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Competent state agencies or
the affiliated organizations which are selected by the competent state
agencies.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. <i>Investor</i> means the
entity owning the financing capital or the entity assigned responsibility to
represent such owner, or the borrower directly managing and implementing
project. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. <i>Digital certificate </i>means
electronic certificate granted by providers of digital signature certificate
service in order to perform bidding via network on the national bidding network
system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. <i>Competent state agencies
mean agencies signing contracts with investors. </i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. <i>Short list means </i>list
of tenderers, investors winning pre-qualification for open bidding with
pre-qualification; list of tenderers invited for bid participation for limited
bidding; list of tenderers with dossiers of expression of interest meeting
requirements of dossiers of invitation for expression of interest.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. <i>Advisory service means one
or a number of activities including:</i> Preparation, assessment of the
planning report, overall development diagram, architecture; survey and making
of <span style="color: #222222;">pre-feasibility study report, feasibility study
report, environmental impact assessment report; survey and making of
engineering, estimate; preparation of dossiers of invitation for expression of
interest, dossier of invitation for pre-qualification, bid dossiers, dossiers
of requirements; assessment of dossiers of expression of interest, dossiers of </span>prequalification
participation, bid dossiers, dossiers of proposals; verification, appraisal;
supervision; management of project; arranging finance; audit, training,
transfer of technologies; other advisory services. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
9. <i>Non-advisory service means
one or a number of activities including:</i> Logistics, insurance,
advertisement, installation not belong to Clause 45 of this Article,
pre-acceptance test and operation run, holding of training, maintenance,
drawing maps and other activities not being advisory services defined at clause
8 of this article.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
10. <i>Project management
enterprise </i>means enterprise which is established by investor for
performance of investment project in form of private-public partnership or
investment project with land use.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
11. <i>Projects on development
investment (hereinafter collectively referred to as projects) include:</i>
programs or projects on investment in new construction; projects on renovation,
upgrading, expansion of projects invested in construction; projects on
procurement of assets, including equipment, machinery without installation;
projects on repair, upgrading of assets, equipment; projects, schemes on
planning; projects, subjects on scientific research, technology development,
application of technologies, technical support, basic survey; other programs,
projects, or schemes on development investment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
12. <i>Bidding </i>means the
process of selecting a tenderer to sign and implement contract of provision of
advisory services, non-advisory services, procurement of goods, construction
and installation; selecting an investor to sign and implement contract of
investment project in form of public-private partnership, investment project
with land use on the basis of ensuring competitiveness, fairness, transparency
and economic efficiency.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
13. <i>Bidding via network </i>means
bidding which is performed via use of the national bidding network system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
14. <i>International bidding </i>means
bidding in which both foreign and domestic tenderers and investors may
participate.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
15. <i>Domestic bidding </i>means
bidding in which only domestic tenderers and investors may participate.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
16. The bidding package price
means the value of a bidding package approved in the plan on selecting
tenderers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
17. <i>The bidding price</i>
means the price stated by a tenderer in application for bid participation,
quotation, including all costs for implementation of bidding package as
required by dossier of bid invitation, dossier of requirement.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
18. <i>The assessment price</i>
means the bidding price after the errors have been rectified and discrepancies
have been adjusted as required in dossier of bid invitation, minus the value of
discount (if any), plus elements to convert on a same ground for whole use life
cycle of goods and works. The assessment price is used to rank dossiers of bid
participation for bidding packages of procurement of goods, construction and
installation and the mixture bidding packages applying form of public bidding
or limited bidding. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
19. <i>Proposed bid-winning
price</i> means the bidding price of the tenderer who are proposed to win bid
after the errors have been rectified and discrepancies have been adjusted as
required by the bidding invitation documents, dossiers of requirements, minus
the value of discount (if any).</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
20. <i>Winning bid price</i>
means the price approved in the results of selection of tenderer<i>.</i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
21. <i>Contractual price </i>means
the price stated in written contract as the basis for advance payment, payment,
liquidation and finalization of contract<i>.</i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<i>22. Bidding package </i>means
a part of, or entire project, estimate of procurement; a bidding package may
comprise items for the procurement of similar goods for a number of projects or
a one-off procurement, procurement for a period in recurrent procurement,
concentrated procurement of goods.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
23. <i>Mixture bidding package </i>means
a bidding package comprising of engineering and goods provision (EP);
engineering, construction and installation (EC); goods provision and
construction and installation (PC); engineering, goods provision, construction
and installation (EPC); making project, engineering, goods provision,
construction and installation (turnkey).<i> </i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
24. <i>Bidding package with
small scale </i>means a bidding package with price in limitation prescribed by
the Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
25. <i>Goods include </i>machinery,
equipment, raw materials, fuel, materials, supplies, accessories; consumables;
drugs, medical supplies used for medical establishment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
26. <i>The national bidding
network system </i>means an information technology system which is set up and
managed by the state management agency of bidding activities with the aim to
perform unified management of information on bidding and bidding via network.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
27. <i>Dossiers of invitation
for expression of interest, dossiers of invitation for pre-qualification </i>mean
all documents including requirements on capability and experiences of
tenderers, investors as the basis for the bid solicitor to select list of
tenderers, investors winning pre-qualification, list of tenderers with dossiers
of expression of interest meeting requirements of dossiers of invitation for
expression of interest.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
28. <i>Dossiers of expression of
interest, dossiers of pre-qualification participation </i>mean all documents
which are made by tenderers, investors and submitted to the bid solicitor at
the requirements of dossiers of invitation for expression of interest, dossiers
of invitation for pre-qualification.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
29. <i>Bid invitation documents</i>
mean all of the documents used for open or limited bidding stipulating the
requirements for a project, bidding package and providing the legal basis for
tenderers, investors to prepare their bid dossiers and for the bid solicitor to
assess bid dossiers aimed at selection of a winning tenderer, or investor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
30. <i>Dossier of requirements </i>mean
all of the documents used for direct appointment of contractor, direct
procurement, competitive quotation including the requirements for a project,
bidding package and providing the basis for tenderers, investors to prepare
their dossier of proposals and for the bid solicitor to assess dossier of
proposals aimed at selection of a winning tenderer, or investor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
31. <i>Bid dossiers, dossiers of
proposals </i>mean all documents which<i> </i>are made by tenderers, investors
and submitted to the bid solicitor at the requirements of the bidding dossiers,
dossiers of requirements<i>.</i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
32. <i>Contract </i>means the
document signed between the investor and the selected contractor in
implementation of bidding package under project; between bid solicitor and the
selected contractor in regular procurement; between the
concentrated-procurement unit or unit with procurement need with the selected
contractor in the concentrated procurement; between competent state agency with
the selected investor or between the competent state agency and the selected
investor and project enterprise in the investor selection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
33. <i>Protest</i> means a
request from any tenderer, investor participating in tendering for
reconsideration of the results of selection of contractor, results of selection
of investor and regarding any other relevant matter during the process or
selecting contractor, investor when such tenderer or investor considers his
rights and interests have been adversely affected.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
34. <i>Competent person </i>means
person who decides on the approval of project or person who decides on
procurement as prescribed by law. In case of selection of investor, the
competent person means the head of competent state agency as prescribed by law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
35. <i>Head contractor </i>means
a tenderer liable for its participation in bidding which gives its name to a
tender, and which directly signs in and implements a contract if selected. Head
contractor may be dependent contractor or member of partnership of contractors.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
36. <i>Sub-contractor</i> means
a contractor performing part of the work of a tender package on the basis of a
contract signed with the head contractor. The special sub-contractor means a
sub-contractor performing special works of a tender package proposed by the
head contractor in bidding dossier, dossier of proposals on the basis of
requirements stated in bidding dossier, dossier of requirements. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
37. <i>Foreign contractor </i>means
an organization established under foreign law or an individual of foreign
nationality participating in bid in Vietnam. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
38. <i>Domestic contractor </i>means
an organization established under Vietnamese law or individual of Vietnamese
nationality participating in bid.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
39. <i>Public products and
services </i>mean the essential products and services for economic-social life
of country, population communities or assurance of national defense and
security which the State must organize implementation in the fields: Health,
education - training, culture, information, communications, science –
technology, natural resources - environment, transport and other fields as
prescribed by Government. Public products and services include the
public-interest products and services, and services for public career.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
40. <i>Appraisal in the course
of selecting contractor or investor</i> means check and assessment plan on selecting
contractors, investors, dossiers of invitation for expression of interest,
dossiers of invitation for pre-qualification, bidding dossiers, dossier of
requirements and results of invitation for expression of interest, results of
pre-qualification, results of selection of contractor, investor as the basis
for the authorized person to consider and make a decision on approval in
accordance with this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
41. <i>Time of bid closure </i>means
the expiry time of receiving dossiers of expression of interest, dossiers of
pre-qualification participation, bid dossiers, dossier of proposals.<i> </i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
42. <i>The validity duration of
bid dossiers, dossier of proposals</i> means number of days stipulated in
bidding dossier, dossier of requirements and calculated from the time of bid
closure to the end effect day as prescribed in bidding dossiers, dossiers of
requirements. From the time of bid closure until ending of 24 hours of day of
bid closure is calculated as 01 day.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
43. <i>The expert group</i>
includes individuals with capability and experiences set up by the bid
solicitor or the bid consultancy unit in order to assess dossiers of expression
of interest, dossiers of pre-qualification participation, bid dossiers, dossier
of proposals and perform other tasks during selection of contractors, investors.
</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
44. Financed by the State means
the use of State Budget funds; national bonds, Governmental bonds, bonds of
local authorities; official development assistance capital, concessional loans
from donors; fund for development of non-business activities; credit facilities
for investment and development of the State; credit facilities guaranteed by
the Government, loans guaranteed by assets of state; investment and development
funds of State-owned enterprises, and value of land-use right.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
45. <i>Construction and
installation </i>include works of construction and installation of works and
work items.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 5. Eligibility of
tenderers, investors</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. A tenderer or investor being
an organization shall be deemed to be eligible when it satisfies the following
conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Having registration for
establishment and operation issued by the competent authority of country where
it is operating;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) It is an independent cost
accounting entity;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) It is not in the process of
dissolution; not concluded to fall into the state of bankruptcy or to be
insolvent as prescribed by law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) It has registered on the
national bidding network system;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) To ensure competitiveness in
bid as prescribed in Article 6 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) It is not in time banned from
bid participation; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) Its name is stated in short
list for case where the short list has been selected; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) It must have a partnership
with domestic contractors or use sub-contractors if it is foreign tenderer when
participating in international bid in Vietnam, unless domestic contractors have
not full capability to participate in any part of bidding package.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. A tenderer or investor being
an individual shall be deemed to be eligible when it satisfies the following
conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Having full capacity for
civil acts pursuant to the law of the country of which such individual is a
citizen;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Having an appropriate
professional certificate as prescribed by law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Having lawful registration
for operation as prescribed by law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Such individual is not being
examined for penal liability;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Such individual is not in
time banned from bid participation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Tenderers and investors with
eligibility as prescribed in Clause 1 and Clause 2 of this Article may
participate in bid with an independent status or partnership; in case of
partnership, it must have written agreement among members, in which clearly
stating responsibilities of head of partnership and general responsibilities,
separate responsibilities of each member in partnership. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 6. Ensuring
competitiveness in bid</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Tenderers submitting dossiers
of expression of interest, dossiers of pre-qualification participation must be
independent legally and independent financial with advisory tenderers for
making dossiers of invitation for expression of interest, dossiers of
invitation for pre-qualification; assessment of dossiers of expression of
interest, dossiers of pre-qualification participation; appraisal for results of
invitation for interest, results of pre-qualification.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Tenderers participating in
bid must be independent legally and independent financial with the following
parties:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Investment owner, bid
solicitor:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The advisory tenderers for
the making, verification, and appraisal of dossiers of design and estimate; the
making, verification of bidding dossiers, dossier of requirements; assessment
of bid dossiers, dossier of proposals; appraisal of results of selecting
tenderer of such bidding package;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Other tenderers that
participate in same bidding package for limited bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. A consultancy tenderer who
supervises implementation of a contract must be independent legally,
independent financially from the tenderer who performs the contract, the
consultancy tenderer who verifies such bidding package. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Investors participating in
bid must be independent legally and independent financial with the following
parties:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The consultancy tenderers for
bidding for investment projects in form of public-private partnership (PPP),
investment projects with land use, until day of signing the project contract; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The consultancy tenderer that
verifies the investment project in form of public-private partnership (PPP),
investment project with land use, until day of signing the project contract; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Competent state agencies, and
the bid solicitor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 7. Conditions for
issuing the bidding dossiers, dossier of requirements</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The bidding dossiers, dossier
of requirements of a bidding package may be only issued to select tenderers
when having full the following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The approved plan on
selection of tenderers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The approved bidding
dossiers, dossier of requirements include contents of requirements on
procedures for bidding, tables of bidding data; criteria for evaluation, forms
of bidding, volume table of bid invitation; requirements on progress,
techniques, quality; general conditions, specific conditions of contracts,
model contracts and other necessary contents;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Notice of bid invitation,
notice of quotation invitation or short list must be published as prescribed by
this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Capital sources for bidding
package are allocated under the implementation schedule of bidding package;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Content, list of goods,
services and estimates already been approved by competent person in case of
regular procurement and concentrated procurement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Ensuring the handing over of
construction ground under implementation schedule of bidding package.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Bidding dossiers, dossier of
requirements of a project may be only issued to select investors when having
full the following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Project under list of
projects announced by Ministries, Ministerial agencies, Governmental agencies,
the provincial/municipal People’s Committees as prescribed by law or projects
proposed by investors; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The approved plan on
selection of tenderers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The approved bidding
dossiers, dossier of requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Notice of bid invitation, or
short list must be published as prescribed by this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 8. Information of
bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. All information must be
published on the national bidding network system, bidding newspapers including:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The plan on selection of
tenderers, investors;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Notice of invitation for
expression of interest, notice of invitation for pre-qualification;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Notice of invitation for
quotation, notice of bid invitation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Short list;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Results of selection of
tenderers, investors;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Results of bid opening for
bidding via network;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) Information on handling of
violations of law on bidding;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) Legal documents on bidding;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
i) List of investment projects
in the form of public-private partnership, projects with land use; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
k) The database of tenderers,
investors, bidding experts, lecturers of bidding, and establishments of
training on bidding;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
l) Other relevant information.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The information defined at
Clause 1 this Article is encouraged to publish on websites of Ministries,
sectors and localities or on other means of mass media.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 9. Language to be
used in bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Language to be used in tendering
shall be Vietnamese in the case of domestic bidding, and English or Vietnamese
and English in the case of international bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 10. Currency to be
used in bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. For domestic bidding,
tenderers are only allowed to have bid quotation in Vietnam dong.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. For international bidding:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Bidding dossiers, dossier of
requirements must state the currency for bidding in bid dossiers, dossier of
proposals but not exceeding three currencies; for a specific work item, only
give bid quotation in a currency kind;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) In case where bidding
dossiers, dossier of requirements stipulate that tenderers may have bid
quotation in two or three currencies when assessing bid dossiers, dossier of
proposals, quotation must be converted into a currency kind; if having Vietnam
dong used in such currencies, quotation must be converted into Vietnam dong.
Bidding dossiers, dossier of requirements must stipulate the convertible
currency, time and bases to determine the exchange rate for converting; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) For domestic costs involving
implementation of bidding, tenderers must have a bid quotation in Vietnam dong;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) For overseas costs involving
implementation of bidding, tenderers may have a bid quotation in foreign
currency</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 11. Bidding guarantee</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Bidding guarantee shall apply
in the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Open bidding, limited bidding,
and competitive quotation for bidding package of non-advisory service
provision, goods procurement, construction and installation, and mixture
bidding package; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Open bidding and direct
appointment of contractor for selection of investor. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Tenderers and investors must
conduct measures for bidding guarantee before time of bid closure for bid
dossiers, dossiers of proposals; case of applying method of two-phase bidding,
tenderers must provide a bidding guarantee during phase two. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Value of bidding guarantee is
stipulated as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) For selection of tenderer,
value of bidding guarantee is stipulated in bidding dossiers, dossier of
requirements under a defined amount of between 1% and 3% of the bidding package
price basing on the scale and nature of each particular tender package;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) For selection of investor,
value of bidding guarantee is stipulated in bidding dossiers, dossier of
requirements under a defined amount of between 0.5% and 1.5% of total invested
capital basing on the scale and nature of each particular project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The validity duration of
bidding guarantee is stipulated in bidding dossier, dossier of requirements
equal to the term of validity of the bid dossiers, dossier of proposals plus
thirty (30) days. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. Case of extending the period
of validity of bid dossiers, dossiers of proposals after time of bid closure,
and the bid solicitor must require tenderers, investors to extend the period of
validity of their bidding guarantees for an equivalent term. In such a case,
tenderers, investors must extend the period of validity of their tender
guarantees and not be permitted to change the contents of their submitted bid
dossiers, dossiers of proposals. If any tenderer or investor refuses to extend
the period of validity, his bid dossier, dossier of proposals will be no valid
longer and be rejected, the party calling for tenders shall return or release
the biding guarantee to the tenderer, investor within 20 days, since the bid
solicitor receives a written refusal for extension.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. If a partnership participates
in bid, every member in partnership may perform separate bidding guarantee or
make agreement in which one member will be responsible for implementation of
its bidding guarantee or for bidding guarantee of other members in partnership.
Total value of bidding guarantee is not lower than the value required in
bidding dossiers, dossier of requirements. When having member in partnership
violating provision in Clause 8 of this Article, bidding guarantee of all
members in partnership will not be returned.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. The bid solicitor shall
return or release bidding guarantee to tenderers or investors who are not
selected under the duration specified in bidding dossier, dossier of
requirements but not exceeding 20 days, after the day of approving result of
selection of tenderer, investor. For the selected tenderer, investor, his
bidding guarantee will be returned or released after he provides a contract
performance guarantee as prescribed in Article 66 and Article 72 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. A Bidding guarantee shall not
be refunded in the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Tenderer or investor
withdraws bid dossier, dossier of proposals after time of bid closure when the
bid dossier, dossier of proposals still remains valid. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Tenderer or investor violates
law on bidding which leads to be cancelled bid as prescribed at Clause 4
Article 17 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Tenderer or investor fails to
provide a contract performance guarantee as prescribed at Article 66 and
Article 72 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) The tenderer fails or refuses
to negotiate and finalize the contract, within a period of twenty (20) days
from the date of receipt of notification of winning bid from the bid solicitor
or has negotiated and finalized the contract but refuses to sign the contract
except for <span style="color: #222222;">force majeure cases;</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) The investor fails or
refuses to negotiate and finalize the contract, within a period of thirty (30)
days from the date of receipt of notification of winning bid from the bid
solicitor or has negotiated and finalized the contract but refuses to sign the contract
except for force majeure cases.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 12. Time-limits
applicable during selection of tenderers, investors</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Time-limits applicable during
selection of tenderers:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The maximum time for approval
of plan on tenderer selection shall be 05 working days after receiving report
on appraisal;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Dossiers of invitation for
expression of interest, dossiers of invitation for pre-qualification, bidding
dossiers, dossier of requirements shall be issued after 03 working days from
the first day of publishing notice of invitation for submission of dossiers of
expression of interest, notice of pre-qualification invitation, notice of bid
invitation, notice of quotation invitation, sending of letters inviting
submission of bidding before time of bid closure;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Duration for preparing
dossiers of expression of interest shall be at least 10 days for domestic
bidding and 20 days for international bidding, from the first day when dossiers
of invitation for expression of interest are issued until day of bid closure time;
Tenderers must submit dossiers of expression of interest before time of bid
closure;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Duration for preparing
dossiers of pre-qualification participation shall be at least 10 days for
domestic bidding and 20 days for international bidding, from the first day when
dossiers of invitation for pre-qualification are issued until day of bid
closure time. Tenderers must submit dossiers of pre-qualification participation
before time of bid closure;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Duration for preparing
dossiers of proposals shall be at least 05 working days, from the first day
when dossiers of requirements are issued until day of bid closure time.
Tenderers must submit dossiers of proposals before time of bid closure;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Duration for preparing the
bid dossiers shall be at least 20 days for domestic bidding and 40 days for
international bidding, from the first day when bidding dossiers are issued
until day of bid closure time. Tenderers must submit the bid dossiers before
time of bid closure;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) The maximum time allowed for
assessment of dossiers of expression of interest, dossiers of pre-qualification
participation shall be 20 days, for dossier of proposals shall be 30 days, for
bid dossiers shall be 45 days in the case of domestic bidding, as from the date
of bid closure time until the date the bid solicitor submits to investment
owner for approving the results of tenderer selection. The maximum time allowed
for assessment of dossiers of expression of interest, dossiers of
pre-qualification participation shall be 30 days, for dossier of proposals
shall be 40 days, for bid dossiers shall be 60 days in the case of
international bidding, as from the date of bid closure time until the date the
bid solicitor submits to investment owner for approving the results of tenderer
selection. In necessary case, time for assessment of dossiers of bid dossier,
dossier of proposals may be prolonged but not exceed 20 days and must ensure
implementation schedule of project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) The maximum time for
appraisal shall be 20 days for each content of appraisal: plan on selection of
tenderer, dossiers of invitation for expression of interest, dossiers of
invitation for pre-qualification, bidding dossiers, dossier of requirements,
result of selection of tenderer after receiving full the submitted documents;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
i) The maximum time for
approving dossiers of invitation for expression of interest, dossiers of
invitation for pre-qualification, dossier of requirements, bidding dossiers
shall be 10 days, as from the date of receiving the written request for
approving dossiers of invitation for expression of interest, dossiers of
invitation for pre-qualification, dossier of requirements, bidding dossiers of
the bid solicitor or the appraisal report in case of having appraisal
requirement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
k) The maximum time for
approving or giving the handling opinion on result of tenderer selection shall
be 10 days, as from the date of receiving the written request for approving the
result of tenderer selection of the bid solicitor or the appraisal report in
case of having appraisal requirement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
l) The maximum period of
validity of a bid dossier, dossier of proposals shall be 180 days as from the
bid closure; in case of bidding package with bid scale, complex nature, bidding
package under two-phase bidding method, the maximum period of validity of a bid
dossier shall be 210 days, as from the bid closure. In necessary cases a
tenderer may request extension of the period of validity of his bid dossier,
dossier of proposals, and must ensure progress of project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
m) Time for sending a document
to modify a bidding dossier to tenderers already received bidding dossier shall
be 10 days minimally for domestic bidding and 15 days minimally for
international bidding before day of bid closure; for modification of dossier of
invitation for expression of interest, dossier of invitation for
pre-qualification, dossier of requirements, it shall be 03 working days
minimally before day of bid closure. If time for sending a document to modify
dossiers fail to meet provision at this point, the bid solicitor shall perform
extension of bid closure time respectively in order to ensure provision on time
for sending a document to modify a dossier of invitation for expression of
interest, dossier of pre-qualification invitation, bidding dossier or dossier
of requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
n) Time-limit for sending notice
of tenderer selection result to tenderers bidding via post, facsimile shall be
05 working days, as from the date of approving the result of tenderer
selection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The Government shall detail
time-limits applicable during selection of tenderer for bidding packages with
small scale, bidding packages with participation of community; time-limits
applicable during selection of investor; time-limits applicable during
selection of tenderer or investor via network.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 13. Expenses for bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Expenses of the process of
selection of contractor include:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Expenses for preparation of
dossiers of expression of interest, dossiers of pre-qualification
participation, bid dossiers, dossiers of proposals and participation in bidding
shall be borne by tenderers. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Expenses of process of tender
selection shall be included in total invested capital or estimated budget of
procurement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Dossiers of invitation for
expression of interest, dossiers of invitation for pre-qualification shall be
issued to tenderers free;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Bidding dossiers, dossiers of
requirements shall be sold or issued free to tenderers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Expenses of the process of
selection of investor include:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Expenses for preparation of
dossiers of pre-qualification participation, bid dossiers, dossiers of
proposals and participation in bidding shall be borne by investors; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Expenses of process of
investor selection shall be financed by state, other lawful capital sources and
included in total invested capital;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The investor who is selected
to perform project must pay expenses of process of investor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Dossiers of invitation for
pre-qualification, bidding dossiers, dossiers of requirements shall be sold to
investors.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Expenses of the process of
bidding via network include:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Expenses for participation in
the national bidding network system, expenses for publishing information of
bidding and other expenses;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Expenses for participation in
a bid, organization of bid as prescribed at Clause 1 and Clause 2 of this
Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 14. Preferential
treatment in</b> <b>selection of tenderers:</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Tenderers shall be enjoyed
preferential treatment when participating in domestic or international bidding
to supply goods of which costs for domestic production occupy 25% or more.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Entities entitled to
preferential treatment in international bidding to supply the advisory
services, non-advisory services, construction and installment include:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Domestic tenderers bidding
with independent or partnership status;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Foreign tenderers in
partnership with domestic tenderers in which the domestic tenderers take over
from 25% or more of work value of bidding package.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Entities entitled to
preferential treatment in domestic bidding to supply the advisory services,
non-advisory services, construction and installment include:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Tenderers employing female
laborers of 25 % or more of laborer quantity;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Tenderers employing laborers
being invalids, disable people of 25 % or more of laborer quantity;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Tenderers being small-size
enterprises. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Preferential treatment is
calculated to apply during assessing the bid dossiers, dossiers of proposals in
order to compare, rank the bid dossiers, dossiers of proposals according to one
of the following methods:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Plus more points into the
assessment point of tenderers belonging to entities entitled to preferential
treatment;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Plus more amount into the
bidding price or assessment price of tenderers not belonging to entities
entitled to preferential treatment;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. Entities and content or
preferential treatment in selection of tenderer specified in this Article shall
not apply in case where International treaties in which the Socialist Republic
of Vietnam is a contracting party or international agreements between Vietnam and
donors otherwise provides for preferential treatment in selection of tenderer.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 15. International
bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. International bidding shall
be held to select tenderer only when it meets one of the following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The donor of bidding package
requests for holding international bidding;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Tender packages for
procurement of goods where the goods are not yet able to be manufactured
domestically or able to be manufactured but fail to meet technical, quality or
price requirements. Cases of common goods, already been imported and offered
for sale in Vietnam, do not organize international bidding;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Bidding packages of providing
advisory service, non-advisory service, construction and installation, mixture
provision which domestic tenderers are not able to satisfy requirements of
bidding package performance.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Investment projects in form
of public-private partnership (PPP), investment projects with land use, except
for cases limited investment as prescribed by law on investment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 16. Conditions for
individuals to participate in bidding activities </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Individuals participating in
bidding activities must possess certificate of training on bidding and have
professional expertise, capability, experiences, language appropriate to the
requirements of the bidding package, project, except for individuals belonging
to tenderers, investors.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Individuals who directly
participate in making dossiers of invitation for expression of interest,
dossiers of invitation for pre-qualification, bidding dossiers, dossiers of
requirements; assessment of dossiers of expression of interest, dossiers of
pre-qualification participation, bid dossiers, dossier of proposals of professional
bidding organizations, enterprises, units operating in advisory for bidding,
professional management board of projects must have certificate of practicing
on bidding operation. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 17. Cases of bidding
cancellation</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. All bid dossiers, dossiers of
proposals failed to satisfy the requirements of the bid invitation documents,
dossier of requirements.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Alteration of the objectives
or scope of the investment stated in the bid invitation documents, dossier of
requirements.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The bid invitation documents,
dossier of requirements failed to comply with legislation on bidding or other
relevant legislation that lead to the failure of the selected tenderer or
investor to meet requirements to perform bidding package, project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. There is evidence showing the
handing, taking, brokerage of bribes, conclusion with each other in bidding,
fraud, taking advantage of positions, powers aiming to interfere illegally in
bidding activities that lead to the falsified result of selecting the tenderer,
investor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 18. Responsibilities
upon bidding cancellation</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Organizations and individuals
infringing law on bidding that lead to bidding cancellation as prescribed in
Clause 3 and Clause 4 Article 17 of this Law must compensate expenses for
related parties and be handled as prescribed by law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 19. Training and
capacity building on bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Facilities are entitled to
hold activities of training and capacity building on bidding for individuals
specified in Article 16 of this Law upon satisfying the following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Be established and operate as
prescribed by law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Have material facilities,
documents for teaching which meet standards as prescribed by state management
agencies on bidding activities;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Have contingent of lecturers
on bidding possessing certificate of practicing in bidding operation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Have name in list of
facilities of bidding training on the national bidding network system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Facilities of bidding
training have the following responsibilities:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Ensure quality of training
and capacity building; supply information on their training facilities to the
state management agencies on bidding operation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Perform activities of
training and capacity building on the basis of framework programs on training
in bidding and grant the certificates of bidding for learners in accordance
with regulations;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Store all dossiers of courses
of training and capacity building in bidding which are held by them in
accordance with regulations;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Conduct annual reports and
reports at the request of state management agencies of bidding operation about
situation of training and capacity building in bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 2.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>FORMS
AND METHODS OF SELECTION OF CONTRACTORS, INVESTORS AND PROFESSIONAL BIDDING
ORGANIZATIONS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 1. FORMS OF SELECTION
OF CONTRACTORS, INVESTORS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 20. Open bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Open bidding is form of
selection of contractors, investors in which the number of participating
tenders, investors shall be unrestricted.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Open bidding is applied to
bidding packages, projects under Scope of regulation of this Law, except for
cases specified in Articles 21, 22, 23, 24, 25, 26 and 27 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 21. Limited bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Limited bidding shall apply in
case where a bidding package has highly technical requirements or technical
peculiarities for which only a limited number of tenderers are capable of
satisfying the requirements of the bidding package.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 22. Direct
appointment of contractor</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Direct appointment of
contractor for contractor shall apply in the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Bidding packages need be
performed to immediately overcome or timely handle consequences caused by force
majeure event; bidding packages need be performed to ensure national secret;
bidding packages need be carried out immediately to not cause damages directly
to life, health and assets of population communities on geographical areas or
to not severely affect to adjacent projects; bidding package of purchasing
drugs, chemicals, supplies, and health equipment in order to carry out the work
of prevention and fighting of epidemics in urgent cases;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Urgent bidding packages need
be carried out aiming to protect national sovereignty, national borders, and
islands; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Bidding packages of provision
of advisory services, non-advisory services, procurement of goods which must
buy from contractors performed previously due to ensuring the compatibility of
technologies, copyright which not able to buy from other contractors; bidding
packages with nature of research, test; purchase of intellectual property
copyright; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Bidding packages provide
advisory service for making feasible study reports, construction designs which
have been appointed for authors of designs of works architectures who won in
selection or are selected when authors have full conditions and capability in
accordance with regulations; bidding packages of construction of statues,
reliefs, monumental paintings, art works in association with author right from
the creation stage to stage of construction of the works;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Bidding packages of
relocation of technical infrastructure works managed directly by a specialized
unit in order to serve the work of ground clearance; bidding packages of
detection and disposal of bombs, mines, explosives in order to prepare
construction of works;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Bidding packages of providing
public products and services, bidding packages with bidding package price in
the limitation allowed to apply direct appointment of contractor as prescribed
by Government in line with economic-social conditions in each period.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Implementation of direct
appointment of contractor for bidding packages defined at points b, c, d, dd
and e Clause 1 this Article must satisfy all the following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Having an approved decision
on investment, except for advisory bidding packages for project preparation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Having an approved plan on
selection of tenderers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Having been allocated capital
at the request of the implementation schedule of bidding package;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Having an approved estimate
in accordance with regulation, except for case of EP, EC, EPC bidding packages,
turnkey bidding packages; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Having time for
implementation of direct appointment of contractor as from the day of approving
dossier of requirements to day of signing contract not exceeding 45 days, case
of bidding packages with big scale, complex content not exceeding 90 days;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Contractor who is suggested
for direct appointment of contractor must have name in the database on
contractors of state management agencies on bidding operation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. For bidding packages under
cases of direct appointment of contractor specified at Clause 1 this Article
and satisfy conditions for direct appointment of contractor specified at Clause
2 this Article but still able to apply other forms of selection of contractor
defined at Articles 20, 21, 23 and 24 of this Law, encouraging to apply other
forms of selection of contractor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Direct appointment of
contractor for investor shall apply in the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) There is only one investor
registering implementation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) There is only one investor
able to perform due to concerning intellectual property, commercial secret,
technologies or capital arrangement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Investor proposing project
satisfy requirements of implementation project with feasibility and highest
efficiency in accordance with regulations of Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 23. Competitive
quotation</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Competitive quotation shall
apply to bidding packages with value in limitation as prescribed by Government
and belonging to one of the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Bidding package of
non-advisory services which are commonly used and simple; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Bidding package of
procurement of goods which are commonly used goods, readily available on the
market, have standardized technical features and are similar to each other in
quality; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Bidding package of construction
and installation of simple works which have had the approved construction
drawing design.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Competitive quotation is
performed when satisfying all following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Having an approved plan on
selection of tenderers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Having an approved estimate
in accordance with regulation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Having been allocated capital
at the request of the implementation schedule of bidding package.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 24. Direct
procurement</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Direct procurement shall
apply to bidding packages of procurement of similar goods of a same project,
estimated budget of procurement or of other project, estimate of procurement.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Direct procurement shall be
performed when satisfying all following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The contractor has won
bidding through open or limited bidding and has signed performance contract of
previous bidding package; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Bidding package has similar
content, nature, and scale less than 130% of bidding package signed contract
previously; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The unit price of the items
of a bidding package for which the form of direct procurement is applied shall
not exceed the unit price of the corresponding items of the previous similar
bidding package for which a contract was signed; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Time-limit from signing
contract of previous bidding package to day of approving result of direct
procurement does not exceed 12 months.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. If contractor performed the
previous contract fails to be able to continue implementation of bidding
package of direct procurement, form of direct procurement shall be applied to
other contractor if such contractor satisfies requirements on capability,
experiences, techniques and price according to the previous bidding dossier and
result of selection of contractor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 25.
Self-implementation</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Self-implementation shall apply
to bidding packages of projects and estimates of procurement in case
organizations directly managing and using such bidding packages have technical
and financial capability, and experiences satisfying requirements of bidding
packages.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 26. Selection of
tenderers, investors in special cases</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
In the case of a bidding
package, project with particular requirements for which the forms of selection
of contractor, investor stipulated in articles 20, 21, 22, 23, 24 and 25 of
this Law cannot be applied, the competent person shall prepare a plan for
selection of contractor, investor and submit it to the Prime Minister for
consideration and decision.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 27. Community’s
participation in performance </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Population communities,
organizations, teams, groups of workers in localities where have bidding
packages may be assigned to perform entire or part of such bidding package in
the following cases: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Bidding packages under the
national objective programs, support programs of hunger elimination, poverty
reduction for districts, communes in mountainous, deep-lying and remote areas,
islands, areas with special difficulty-stricken economic-social conditions; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Bidding packages with small
scale which population communities, organizations, teams, groups of workers may
undertake.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 2. METHODS OF SELECTION
OF CONTRACTORS, INVESTORS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 28. The one-phase
method with one dossier bag </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The one-phase method with one
dossier bag shall apply in the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Open bidding, limited bidding
for bidding package of non-advisory service provision; bidding package of
procurement of goods, construction and installation, mixture content with small
scale; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Competitive quotation for
bidding package of non-advisory service provision, goods procurement,
construction and installation; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Direct appointment of
contractor for bidding package of the advisory service provision, non-advisory
service provision, goods procurement, construction and installment, mixture
content;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Direct procurement for
bidding package of goods procurement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Direct appointment of
contractor for selection of investor. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Tenderers, investors may
submit bid dossiers, dossiers of proposals including technical proposals and
financial proposals at the request of bidding dossiers, dossiers of
requirements.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The bid opening shall be
conducted once for all bid dossiers, dossier of proposals.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 29. The one-phase
method with two dossier bags </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The one-phase method with two
dossier bags shall apply in the following cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Open bidding, limited bidding
for bidding package of provision of advisory services, non-advisory services,
goods procurement, construction and installation, mixture content; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Open bidding for selection of
investor. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Tenderer or investor may
submit concurrently both dossier of technical proposals and dossier of
financial proposals in a separate form at the request of bidding dossier.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Bid opening shall be
conducted twice. Dossiers of technical proposals shall be opened as soon as bid
closure. Tenderers or investors satisfying the technical requirements shall be
opened dossiers of financial proposals for assessment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 30. The two-phase
method with one dossier bag</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The two-phase method with one
dossier bag shall apply in cases of open bidding, limited bidding for bidding
package of procurement of goods, construction and installation, mixture content
with big scale and complex nature; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. In the first phase, tenderers
may submit technical proposals and financial plans at the request of bidding
dossiers but not yet had bidding price. On the basis of exchange with each
contractor participating in this phase, dossiers shall be determined for bid
invitation in second phase. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. In second phase, tenderers
participated in first phase shall be invited for submission of bid dossiers.
Bid dossiers include technical proposals and financial proposals at the request
of bidding dossier for second phase, in which included bidding price and
bidding guarantee.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 31. The two-phase
method with two dossier bags</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The two-phase method with two
dossier bags shall apply in cases of open bidding, limited bidding for bidding
package of goods procurement, construction and installation, mixture content
with new, complex and particular techniques and technologies; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. In first phase, tenderers
shall submit concurrently both dossier of technical proposals and dossier of
financial proposals in a separate form at the request of bidding dossier.
Dossiers of technical proposals shall be opened as soon as bid closure. On the
basis of assessment on technical proposals of tenderers in this phase, to
determine contents corrected in techniques in comparison with bidding dossier
and list of tenders satisfying requirements and being invited for bidding in
second phase. Dossier of financial proposals shall be opened in second phase.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. In second phase, tenderers
satisfying requirements in first phase shall be invited for submission of bid
dossiers. Bid dossiers include technical proposals and financial proposals at
the request of bidding dossier for second phase corresponding to content
corrected in techniques. In this phase, dossiers of financial proposals
submitted in first phase shall be opened concurrently with bid dossiers in
second phase for assessment. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Section 3. PROFESSIONAL
BIDDING ORGANIZATION</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 32. Professional
bidding organization</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Professional bidding
organization includes bidding agents, non-business units which are established
with function of performing professional tender.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The establishment and
operation of bidding agents shall comply with legislations on enterprises.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 3.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>THE
PLAN AND PROCESS OF TENDERER SELECTION</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 33. Principles of
making the plan on tenderer selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The plan on tenderer
selection shall be formulated for the entire project, estimate of procurement.
In case where there are inadequate conditions to formulate a plan on tenderer
selection for the entire project, estimate of procurement, it shall be
permitted to formulate a plan on tenderer selection for one or a number of
bidding packages to be implemented in advance. 2. A plan on tenderer selection
must set out clearly the number of tender packages and the contents of each
tender package. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Division of the project,
estimate of procurement into different tender packages shall be based on the
technical nature and the sequence for its implementation, ensuring unity within
the project, estimate of procurement and an appropriate size of bidding
package. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 34. Formulation of
plan on tenderer selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Bases to formulate plan on tenderer
selection for project:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Decision on approving project
or certificate of investment and relevant documents. For bidding packages which
must be implemented prior to a decision on approving project, based on decision
of head of investment owner or head of unit assigned task of preparation of
project, in case the investment owner has not yet been identified;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Capital sources for project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) International treaties,
international agreements for projects used official development assistance
capital, concessional loans; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Relevant legal documents.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Bases to formulate plan on
tenderer selection for regular procurement:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Standards, norms of
equipment, means of working of agencies, organizations, units and cadres, civil
servants, public employees; equipment, means of working existing which need be
replaced, purchased for supplementation, procured new ones to serve for work;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The approved decision on
procurement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The approved capital sources
and estimate for regular procurement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Scheme on procurement,
equipping for entire branch which has been approved by the Prime Minister (if
any);</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Result of price evaluation
of agencies and organizations with function providing service of price or
quotation evaluation (if any).</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Plan on contractor selection
may be formulated after decision on approving project, estimate of procurement
or concurrently with process of formulating project, estimate of procurement or
before decision on approving project for bidding package which need be
performed before decision on approving project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 35. Content of plan
on tenderer selection for each bidding package</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Name of bidding package:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Name of bidding package presents
nature, content and work scope of bidding package, in line with contents stated
in project, estimate of procurement. If bidding package includes many separate
parts, plan on tenderer selection should state the name describing basic
content of each part. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Price of bidding package:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Price of bidding package is
determined on the basis of total invested capital or estimated budget (if any)
for project; estimate of procurement for regular procurement. Price of bidding
package is included exactly and fully entire expenses for implementation of
bidding package, including reserve expenses, charges, fees and taxes. Price of
bidding package may be updated in time limit of 28 days before day of bid
opening if necessary; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) For bidding packages of
advisory service provision for formulation of pre-feasible study report,
feasible study report, price of bidding package shall be defined on the basis
of information on average price according to statistics of projects which have
been made in a defined duration; the estimated total invested capital based on
investment ratio norms of projects; preliminary total invested capital; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) If bidding package include
many separate parts, to clearly indicate the estimated price for each part in
price of bidding package. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Capital sources: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
For each bidding package, it
must clearly state capital sources or methods of capital arrangement, time of
capital allocation to pay for tenderer; case of using official development
assistance capital, concessional loans, it must clearly state name of donors
and structure of capital sources, including the financed capital, domestic
reciprocal capital. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Forms and methods of
selection of contractors:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
For each bidding packages, it
must clearly state forms and methods of selection of contractors; selection of
domestic or international contractor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. Time beginning of tenderer
selection: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Time beginning of tenderer
selection is calculated as from issuing bidding dossier, dossier of
requirements, and clearly indicated under month or quarter in year. Case of
open bidding with application of short-list selection procedures, time
beginning of tenderer selection is calculated as from issuing dossiers of
invitation for expression of interest, dossiers of invitation for
pre-qualification.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. Contract type:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Plan on selection of tenderer
must clarify contract type as prescribed in Article 62 of this Law as the basis
for formulation of dossiers of invitation for expression of interest, dossiers
of invitation for pre-qualification, bidding dossiers, dossier of requirements;
and signing contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. Time for contract
performance:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Time for contract performance is
number of days calculated from the effective date of contract until parties
fulfill obligations as prescribed in contract, exclusive of duration of
warranty obligation performance (if any).</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 36. Submission for
approval of plan on tenderer selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Responsibilities for
submission for approval of plan on tenderer selection:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Investment owner for project,
the bid solicitor for regular procurement shall be responsible for submission
of plan on tenderer selection to the competent person for consideration and
approval;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) For bidding packages which
need be implemented prior to a decision on approving project, in case where the
investment owner is identified, unit of investment owner shall submit the plan
on contractor selection to the head of investment owner for consideration and
approval. In case the investment owner has not yet been identified, unit
assigned task of preparation of project shall submit plan on tender selection
to the head of its unit for consideration and approval.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Documents to submit for plan
on tenderer selection include the following contents:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The implemented work part,
including content of work related to preparation of project, bidding packages
performed previously with the respective value and legal bases for implementation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The work part which is not
able to apply one of form of tender selection, including: operation of project
management board, organization of compensation and ground clearance,
commencement, inauguration, payment of loan interest and other affairs not able
to apply form of tenderer selection; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The work part in plan on
tenderer selection, including content of work and respective value forming
bidding packages which are performed in one of forms of tenderer selection
defined in Articles 20, 21, 22, 23, 24, 25, 26 and 27 of this Law. This part
must clarify bases of division of project, estimate of procurement into bidding
packages. For each bidding package, it must ensure to have full contents
specified in Article 35 of this Law. For bidding package not apply form of open
bidding, document to submit for plan on tender selection must clarify reason of
applying other selection form; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) The work part which have not
yet adequate conditions for formulating plan on tender selection (if any), in
which clarifying content and value of this work part;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Part of summing up values of
work parts specified in points a, b, c and d this Clause. Total value of this
part does not exceed the approved total invested capital of project or
estimated budget of procurement. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Documents enclosed with
report to submit for approval of plan on tenderer selection:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
When submitting for approval of
plan on tenderer selection, it must enclose copies of documents as the basis
for formulation of plan on tenderer selection as prescribed in Article 34 of
this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 37. Evaluation and
approval of plan on tenderer selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Evaluation of plan on
tenderer selection:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Evaluation of plan on
tenderer selection includes examination, assessment of contents as prescribed
in Articles 33, 34, 35 and 36 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Organization assigned
evaluation of the plan on tenderer selection shall formulate report on
evaluation and submit to the competent person for the approval;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Organization assigned
evaluation of the plan on tenderer selection shall make an evaluation report
and submit it to the head of investment owner or the head of unit assigned task
of preparation of project for approving plan on tenderer selection in case
where bidding package needs to be performed prior to decision on approval for
project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The approval for plan on
tenderer selection:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Based on the evaluation
report, the competent person shall approve the plan on tenderer selection in
writing in order to do as basis for selection of tenderer after project or estimate
of procurement has been approved or concurrently with decision on approving of
project, estimate of procurement in eligible case;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Based on the evaluation
report, the head of investment owner or the head of unit assigned task of
preparation of project shall approve plan on tenderer selection in case where
bidding package needs to be performed prior to decision on approval for
project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 38. The process of
tenderer selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The process of tenderer
selection for open bidding, limited bidding shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Prepare for selection of
tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Organize selection of
tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Assess the bid dossiers and
negotiate contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Submit, evaluate, approve and
publicize result of tenderer selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Finalize and sign contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The process of tenderer
selection for direct appointment of contractor shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) For direct appointment of
contractor according to the normal process including steps: Prepare for
tenderer selection; organize the tenderer selection; assess dossier of
proposals and negotiate on proposals of tenderers; submit, evaluate, approve
and publicize the result of tenderer selection; finalize and sign contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) For direct appointment of
contractor according to the simplified process including steps: Prepare and
send draft contract to tenderer; negotiate, finalize contract; submit, approve
and publicize the result of tenderer selection; sign contract. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The process of tenderer
selection for Competitive quotation shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) For competitive quotation
according to the normal process including steps: Prepare for tenderer
selection; organize the tenderer selection; assess dossier of proposals and
negotiate contract; submit, evaluate, approve and publicize the result of
tenderer selection; finalize and sign contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) For competitive quotation
according to the simplified process including steps: Prepare and send
requirement for quotation to tenderer; tenderers submit quotation; assess
quotations and negotiate contract; submit, approve and publicize the result of
tenderer selection; finalize and sign contract. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The process of tenderer
selection for direct procurement shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Prepare for selection of
tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Organize selection of
tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Assess the dossiers of
proposals and negotiate on proposals of tenderers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Submit, evaluate, approve and
publicize result of tenderer selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Finalize and sign contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The process of tenderer
selection for self-implementation shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Prepare for plan on
self-implementation and draft contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Finalize the plan on
self-implementation and negotiate, finalize contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Sign contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. The process of tenderer
selection for direct appointment of contractor shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Prepare and send reference
provisions to the individual advisory tenderers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The individual advisory
tenderers submit dossier of scientific curriculum vitae; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Assess dossier of scientific
curriculum vitae of individual advisory tenderers; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Negotiate, finalize contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Submit, approve and
publicize result of tenderer selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Sign contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. The process of tenderer
selection for bidding packages with participation of community in performance
shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Prepare plan on selecting
population communities, organizations, teams, groups of workers in localities
to carry out bidding package.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Organize selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Approve and publicize the
selection result;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Finalize and sign contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 4.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>METHODS
TO ASSESS BID DOSSIER, DOSSIER OF PROPOSALS; CONSIDERATION FOR RECOMMENDATION
AS THE WINNING TENDERER</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 39. Methods to assess
bid dossiers for bidding packages of the non-advisory service provision, goods
procurement, construction and installment, mixture content</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Method of lowest price:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) This method applies to simple
bidding packages with small scale in which technical, financial and commercial
proposals are considered as a same ground when satisfy requirements stated in
bidding dossier; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Criteria for evaluation of
bid dossier include: Evaluation criteria of capability, experiences and
criteria of bidding package;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) For the bid dossiers which
have been assessed to satisfy criteria for evaluation as prescribed at point b
this Clause, bidding prices after the errors have been rectified and
discrepancies have been adjusted are basis for comparison and ranking.
Contractors shall be ranked corresponding to the bidding price after the errors
have been rectified and discrepancies have been adjusted, minus value of
discount (if any). The tenderer with lowest price shall be ranked the first.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Method of assessment price:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) This method applies to
bidding packages of which expenses may be converted on a same ground on
technical, financial and commercial elements for entire use life cycle of goods
or works; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Criteria for evaluation of
bid dossier include: assessment criteria of capability, experiences in case of
not applying pre-qualification; assessment criteria of technical aspect;
standards for determination of the assessment price.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Elements which are converted on
the same ground to determine the assessment price include: Necessary expenses
for operation, maintenance and other expenses related to origin of goods, loan
interest, progress, quality of goods or construction works of bidding package,
prestige of contractor through the progress and quality during implementation
of previous similar contracts and other elements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) For bid dossiers which have
passed step of technical assessment, comparison and ranking are based on the
assessment prices. The tenderer with lowest price shall be ranked the first.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Method of combination of
technical aspect and price:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) This method apply to bidding
packages of information technology, telecommunication or bidding packages of
goods procurement, construction and installation, mixture content when both the
method of lowest price and method of assessment price specified at Clause 1 and
Clause 2 of this Article fail to be able to apply;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Criteria for evaluation of
bid dossier include: assessment criteria of capability, experiences in case of
not applying pre-qualification; assessment criteria of technical aspect; and
the overall criteria for evaluation. The overall criteria for evaluation are
formulated on the basis of combination between technical aspect and price;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) For bid dossiers which have
passed step of technical assessment, comparison and ranking are based on the
overall points score respectively. The tenderer with the highest overall points
score shall be ranked the first.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. For assessment criteria of
capability, experiences, use criterion of pass or fail; for assessment criteria
of technical aspect, use method of marking a score or criterion of pass or
fail; for method of combination of technical aspect and price specified at
Clause 3 of this Article, use method of marking a score. When using method of
making a score, the score of minimum technical requirement must be stipulated
and not be less than 70% of the total points for technical aspects.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 40. Method to assess
bid dossier for bidding packages of advisory service provision</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. For advisory tenderer being
organization, apply one of the following methods:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Method of lowest price shall
be applied to the simple advisory bidding packages. Criteria for evaluation of
bid dossier are assessment criteria of technical aspect. For bid dossiers which
have passed step of technical assessment, base on the bidding price after the
errors have been rectified and discrepancies have been adjusted, minus value of
discount (if any). The tenderer with lowest price shall be ranked the first.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Method of fixed price shall
be applied to the simple advisory bidding packages, expenses for implementation
of bidding package are determined specifically and fixed in bidding dossier.
Criteria for evaluation of bid dossier are assessment criteria of technical
aspect. For bid dossiers which have passed step of technical assessment, the
bidding price after the errors have been rectified and discrepancies have been
adjusted, minus value of discount (if any) not exceeding expenses for
implementation of bidding package, based on technical points for comparison and
ranking. The tenderer with the highest technical point shall be ranked the
first.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Method of combination between
technical aspect and price shall be applied to the advisory bidding packages
that pay attention to quality and expenses for implementation of bidding
package. Criteria for evaluation of bid dossier are assessment criteria of
technical aspect and overall criteria for evaluation. The overall criteria for
evaluation are formulated on the basis of combination between technical aspect
and price; When formulating the overall criteria for evaluation, it must ensure
principle which the points for technical aspects shall account for between 70%
and 80% and the points for price shall account for between 20% and 30% of the
overall points score, percentage of points for technical aspects plus to
percentage of points for price shall be equal to 100%. The tenderer with the
highest overall points score is ranked the first.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Method of basing on technical
aspect shall apply to advisory bidding packages with high and particular
technical requirements. Criteria for evaluation of bid dossier are assessment
criteria of technical aspect. When formulating assessment criteria of technical
aspect, the score of minimum technical requirement must be stipulated and not
be less than 80% of the total points for technical aspects. Tenderer has bid
dossier satisfying the minimum technical points as prescribed and obtain the
highest technical points shall be ranked the first and invited to come for
opening dossier of financial proposals as basis for negotiating contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. For assessment criteria of
technical aspect specified at points a, b, c and d Clause 1 of this Article,
use the method of marking a score. When formulating assessment criteria of
technical aspect, the score of minimum technical requirement must be stipulated
and not be less than 70% of the total points for technical aspects, except for
case specified at point d Clause 1 of this Article.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. For advisory tenderers being
individuals, criteria for evaluation of bid dossiers shall be criteria for
evaluation of dossiers of scientific curriculum vitae and technical proposals
(if any). The tenderer with the best dossier of scientific curriculum vitae,
technical proposals and satisfying requirements of reference provisions shall
be ranked the first.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 41. Methods to assess
dossier of proposals</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Method to assess dossier of
proposals in competitive quotation shall comply with the method of lowest price
specified at clause 1 article 39 of this Law. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 42. Consideration for
recommendation as the winning tenderer for bidding packages of the advisory
service provision</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The advisory tenderer being
organization shall be considered for recommendation as the winning tenderer
upon satisfying the following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Having valid bid dossier and
dossier of proposals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Having technical proposals
satisfying requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Having the bidding price
after the errors have been rectified and discrepancies have been adjusted,
minus value of discount (if any) being lowest price for method of lowest price;
having the highest technical points for method of fixed price and method of
basing on technical aspect; having the highest overall points for the method of
combination between technical aspect and price;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Having the proposed
bid-winning price not exceeding the approved tender package price. If the
approved estimated budget of bidding package is lower than or higher than the
approved bidding package price, this estimate shall replace the bidding package
price as basis for consideration for recommendation as the winning tenderer.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The advisory tenderer being
individual shall be considered for recommendation as the winning tenderer upon
satisfying the following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The tenderer has the best
dossier of scientific curriculum vitae, technical proposals (if any) and
satisfying requirements of reference provisions;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The tenderer has the proposed
bid-winning price not exceeding the approved bidding package price. If the
approved estimated budget of bidding package is lower than or higher than the
approved bidding package price, this estimate shall replace the bidding package
price as basis for consideration for recommendation as the winning tenderer.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. For tenderers fail to be
selected, in notice of tenderer-selection result must clearly state the reason
thereof.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 43. Consideration for
recommendation as the winning tenderer for bidding the non-advisory service
provision, goods procurement, construction and installation and mixture content</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The supplier of non-advisory
service, goods, construction and installation, mixture content shall be
considered for recommendation as the winning tenderer upon satisfying the
following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Having valid bid dossier and
dossier of proposals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Having capability and experiences
satisfying requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Having technical proposals
satisfying requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Having deficient
discrepancies not exceeding 10% of bidding price;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Having the bidding price
after the errors have been rectified and discrepancies have been adjusted,
minus value of discount (if any) being lowest price for method of lowest price;
having the lowest assessment price for method of assessment price; having the
highest overall points for the method of combination between technical aspect
and price;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) The tenderer has the proposed
bid-winning price not exceeding the approved bidding package price. If the
approved estimated budget of bidding package is lower than or higher than the
approved bidding package price, this estimate shall replace the bidding package
price as basis for consideration for recommendation as the winning tenderer.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. For tenderers fail to be
selected, in notice of tenderer-selection result must clearly state the reason
thereof.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 5.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>CONCENTRATED
PROCUREMENT, REGUALR PROCUREMENT, PURCHASE OF DRUGS, MEDICAL SUPPLIES;
PROVISION OF PUBLIC PRODUCTS AND SERVICES</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 1. CONCENTRATED
PROCUREMENT</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 44. General
provisions on concentrated procurement</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Concentrated procurement
means a way to organize an open bidding in order to select contractor through a
concentrated procurement unit with the aim to reduce expenses, time, and focal
units of bidding organization, strengthen the <span style="color: #222222;">professionalism
in bidding, and contribute in increasing economic efficiency. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Concentrated procurement
shall apply in case where goods and services need to be procured with big
quantity, similar categories at one or many agencies, organizations,
enterprises or investment owners. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Concentrated procurement may
be performed in one of the following ways:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The concentrated procurement
unit gathers needs of procurement, conduct the selection of contractor,
directly sign contract with the selected contractor for goods or service
provision; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The concentrated procurement
unit gathers needs of procurement, conduct the selection of contractor, sign a
written framework agreement with one or many selected contractors as basis for
units which have need of direct procurement to sign contract with the selected
contractors for goods or service provision.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The concentrated procurement
unit shall conduct the selection of contractor on the basis of assigned tasks,
or sign contract with units which have need for procurement. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 45. Framework
agreement </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Framework agreement in the
concentrated procurement means a long-term agreement between the concentrated
procurement unit with one or many selected contractors, in which include
standards and conditions as basis for procurement according to each specific
contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Duration for use of framework
agreements shall be stipulated in plan on contractor selection but not exceed
03 years.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 2. REGULAR
PROCUREMENT</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 46. Conditions for
application</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
State bodies, political
organizations, socio-political organizations, socio-political-occupational
organizations, social organizations, socio-occupational organizations and units
of the People’s armed forces, and public non-business units may apply the
regular procurement of goods and services upon satisfying all the following
conditions: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Use the capital sources for
regular procurement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Goods and services under list
of goods and services allowed applying regular procurement to maintain regular
activities of agencies, organizations and units.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 47. Organizing
selection of tenderer</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Selection of tenderer in
regular procurement shall comply with Articles 38, 39, 40, 41, 42 and 43 of
this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The Government shall detail
on regular procurement. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 3. PURCHASE OF DRUGS
AND MEDICAL SUPPLIES</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 48. The selection of
tenderer for drugs and medical supplies provision</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Form, method, plan and
process of selection of tenderer and method of assessment of bid dossier,
dossier of proposals for selection of tenderer for drugs and medical supplies
provision shall comply with provisions at chapter II, III and IV of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Selection of tenderer for
drugs provision shall also be performed under form of price negotiation. Form
of negotiation shall be applied to bidding packages for purchase of drugs which
there are only one to two producers; original proprietary medicines, rare
drugs, drugs still in time protected copyright and other particular cases.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. A tenderer shall be
considered for the advisory tenderer being organization shall be considered for
recommendation as the winning tenderer upon satisfying the following
conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Conditions specified at
points a, b, d, dd and e Clause 1 Article 43 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Tenderer has technical
proposals which are assessed to satisfy requirements on quality, provision,
preservation and time limit for drugs use.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 49. Concentrated
purchase of drugs </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The concentrated purchase of
drugs shall be performed at national level and local level.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The Government shall provide
for the concentrated purchase of drugs and roadmap to perform the concentrated
purchase of drugs. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 50. Preferential
treatment in purchase of drugs</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The preferential treatment in
purchase of drugs shall comply with Article 14 of this Law. For drugs produced
domestically, and the Ministry of Health has announced as satisfaction of such
drugs for the requirements on medical treatment, price of drugs and ability of
provision, in bidding dossiers, dossier of requirements shall stipulate that
tenderers are not permitted to offer the import drugs.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 51. Responsibilities
of state management agencies in bidding of drugs and medical supplies</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The Ministry of Health shall
promulgate list of drugs involving bidding; list of drugs involving concentrated
bidding; and list of drugs allowed applying form of price negotiation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Government shall provide for
responsibilities of Ministries and sectors in bidding of drugs and medical
supplies, and the disclosure of prices of drugs and medical supplies according
to results of tenderer selection. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 52. Payment of
expenses for purchase of drugs and medical supplies</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
If non-public medical
establishments do not select to apply provisions of this Law for purchase of
drugs, medical supplies, such medical establishments shall only be paid from
medical insurance fund according to the drugs items and unit prices of drugs
and medical supplies already won bidding of the public medical establishments
at provincial level in the same localities.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 4. PROVISION OF
PUBLIC PRODUCTS AND SERVICES</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 53. Forms of
selection of tenderers</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The selection of tenderers for
provision of public products and service shall perform under forms of open
bidding, limited bidding, and direct appointment of contractor, competitive
quotation, direct procurement and self-implementation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 54. The process of
tenderer selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The process of tenderer
selection for provision of public products and services shall be implemented as
follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Prepare for selection of
tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Organize selection of
tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Assess the bid dossiers,
dossier of proposals and negotiate contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Submit, evaluate, approve and
publicize result of tenderer selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Finalize and sign contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 6.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>SELECTION
OF INVESTORS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 55. Plan on investor
selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Basis for plan on investor
selection:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Decision on approving
project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) International treaties,
international agreements for projects used official development assistance capital,
concessional loans; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Relevant documents.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Content of plan on investor
selection:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Name of project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Total invested capital and
total capital of project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Preliminary content of amount
financed by State, financial regime of State to support for implementation of
project (if any);</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Forms and methods of
selection of investors;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Time beginning of
organization for investor selection; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Contract type;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) Time for contract
performance.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 56. The process of
investor selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The process of investor
selection shall be implemented as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Prepare for selection of
investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Organize the selection of
investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Assess the bid dossiers,
dossiers of proposals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Submit, evaluate, approve and
publicize result of investor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Negotiate, finalize and sign
contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 57. Submitting,
appraising and approving the plan on selection of investor, dossier of
invitation for pre-qualification, result of pre-qualification, bidding dossier,
dossier of requirements and result of investor selection</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The bid solicitor shall
submit the plan on selection of investor, dossier of invitation for
pre-qualification, result of pre-qualification, bidding dossier, dossier of
requirements and result of investor selection to the competent persons,
concurrently organize appraisal.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Organizing the appraisal,
making report on appraisal of the plan on selection of investor, dossier of
invitation for pre-qualification, result of pre-qualification, bidding dossier,
dossier of requirements and result of investor selection to submit to the
competent persons.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Based on the submitted
dossier and report on appraisal, the competent persons shall approve the plan
on selection of investor, dossier of invitation for pre-qualification, result
of pre-qualification, bidding dossier, dossier of requirements and result of
investor selection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 58. Methods to assess
the bid dossiers</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Methods to assess the bid
dossiers include: Method of service price, method of State-contributed capital,
method of social benefits, state benefits and combination method. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Criteria for evaluation of
bid dossier include: criteria for evaluation on capability, experiences; criteria
for evaluation on technical aspect; and criteria for evaluation on financial
aspect. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 59. Consideration for
recommendation as the selected investor</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The selected investors must
satisfy all following conditions:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Having valid bid dossier and
dossier of proposals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Satisfying requirements on
capability and experiences;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Satisfying technical
requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Satisfying financial
requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Project obtains highest
efficiency.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. For investors not be
selected, in notice of result of investor selection must clearly state the
reason thereof.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 7.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>SELECTION
OF TENDERERS AND INVESTORS THOURGH NETWORK</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 60. Selection of
tenderers and investors through network</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. When selecting tenderers,
investors through network, the following contents and process shall be
performed on the national bidding network system: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Publishing information on
bidding as prescribed in Article 8 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Publishing dossiers of
invitation for expression of interest, dossiers of invitation for
pre-qualification, dossiers of requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Submission of bidding
guarantee, guarantee for performance of contract, partnership agreements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Submitting, withdrawing
dossiers of invitation for expression of interest, dossiers of invitation for
pre-qualification, bid dossiers, dossiers of proposals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Opening bid;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Assessing dossiers of
expression of interest, dossiers of pre-qualification participation, bid
dossiers, dossiers of proposals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) Sign contract and pay under
contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) Other relevant content.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The Government shall detail
selection of tenderers and investors through network and the roadmap for
application</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 61. Requirements for
the national bidding network system</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. It must publicize, not limit
the access of information.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Users may realize the real
time upon accessing the national bidding network system. Time on the national
bidding network system is the real time and standard time in bidding through
the national bidding network system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. It must operate continuously,
unified, be stable and safe on information, have ability to identify users,
keep confidential and entire data.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. It must perform the storage
of information and may retrieve histories of transactions on the national
bidding network system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. It must ensure that tenderers
and investors cannot send dossiers of expression of interest, dossiers of
pre-qualification participation, bid dossiers, dossiers of proposals to the bid
solicitor after bid closure. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 8.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>CONTRACT</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 1. CONTRACT WITH
CONTRACTOR</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 62. Contract type</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Lump-sum contract:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Lump-sum contract means
contract with fixed price during performance for all work contents in contract.
Payment for lump-sum contract shall be performed many times during implementation
or once upon finishing contract. Total amounts paid to contractor until
finishing obligations under contract shall be equal to the price stated in
contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) When applying the lump-sum
contract, prices of bidding packages as the basis for consideration for
recommendation as the winning tenderer must include expenses for risk elements
which may happen during the course of implementation of contract, reserve
expenses for slippage in price. Bidding price must include all expenses for
risk elements and expenses for slippage in price which may happen during the
course of implementation of contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Lump-sum contract is type of
basic contract. When deciding on application of contract types defined at
Clause 2 and Clause 3 of this Article, the person approving the plan on
tenderer selection must ensure that such contract types are more appropriate
than lump-sum contract. For bidding packages of simple advisory service
provision, and non-advisory service provision; bidding packages for goods procurement,
construction and installation, mixture content with small scale must apply form
of lump-sum contract; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) For bidding packages of
construction and installation, during the course of negotiating and finalizing
contract, the relevant parties need review the table of work volume under the
approved design; if the tenderer or the bid solicitor detects that the tables
of work quantity and volume are not exact in comparison with design, the bid
solicitor shall report to the investment owner for consideration to decide on
adjustment of the work volume in order to ensure the conformity with design;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) When applying the lump-sum
contract, the investment owner for project, the bid solicitor for regular
procurement, the concentrated procurement units or units with need of
procurement for the concentrated procurement shall be responsible for the
accuracy of work quantity and volume In case of using advisory tenderer to make
dossier of design, bidding dossier, dossier of requirements, in contract
between investment owner, bid solicitor, concentrated procurement unit or unit
which has need of procurement with the advisory tenderer must have provisions
on responsibilities of parties in handling or compensation in case of
calculating wrongly the work quantity and volume. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Contract based on fixed unit
price:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Contract based on fixed unit
price means contract with unit price not changeable during performance of all
work contents in contract. The contractor will be paid according to the
practical work quantity and volume which are tested for acceptance as
prescribed on the basis of the fixed unit price in contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Contract based on modifiable
unit price:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Contract based on modifiable
unit price means contract with changeable unit price based on agreements in
contract for all work contents in contract. The contractor will be paid
according to the practical work quantity and volume which are tested for
acceptance as prescribed on the basis of the unit price in contract or the
modified unit price.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Time-based contract:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Time-based contract means
contract which is applied to bidding packages providing advisory service. The
contractual price is calculated on the basis of working time according to
month, week, day, hour and costs other than remuneration. The contractor will be
paid according to the practical working time on the basis of remuneration
corresponding to the title and work stated in contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 63. Dossier of
contract </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Contractual dossier includes
the following documents:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Written contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Annex of contract including
the detailed list of work scope, price table, and implementation schedule (if
any);</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Decision on approving the
result of contractor selection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Apart from documents
specified at Clause 1 of this Article, depend on scale, nature of bidding
package, contractual dossier may include one or a number of the following
documents:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The written record of
finalizing contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The written agreement of
parties about contractual conditions, including general conditions and specific
conditions;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Bid dossier, dossier of
proposals and documents to clarify these dossiers of the selected contractor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Bidding dossier, dossier of
requirements and documents amending and supplementing these dossiers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Relevant documents.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. When having changes of contents
within contract, parties must sign appendices for supplementation to contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 64. Conditions for
signing contract </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. At time of signing, bid
dossier and dossier of proposals of the selected contractor are still valid.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. At time of signing, the
selected contractor must ensure to meet requirements on technical and financial
capability for implementation of the bidding package. In necessary case, the
investment owner for a project, the bid solicitor for regular procurement, the
concentrated procurement unit or unit with need of procurement for the
concentrated procurement may conduct verification of information on capability
of tenderer, if the tenderer still satisfies requirements for implementation of
bidding package, parties will sign contract. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The investment owner for a
project, the bid solicitor for regular procurement, the concentrated
procurement unit or unit with need of procurement for the concentrated
procurement must ensure conditions on funding for advance payment, payment funding,
ground for implementation and other necessary conditions for carrying out the
bidding package on the schedule. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 65. Contract with the
selected contractor</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. After selecting contractor,
the investment owner for a project, the bid solicitor for regular procurement,
the concentrated procurement unit or unit with need of procurement for the
concentrated procurement and the selected contractor must sign contract to
perform the bidding package. For partnership contractor, all members
participating in partnership must directly sign and affix their seal (if any)
on the written contract. The contract signed between parties must comply with
provisions of this Law and other provisions of relevant legislation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. A bidding package may be
performed according to one or many contract; in a contract may apply one or
many contract kinds specified at Article 62 of this Law. Case of applying many
contract kinds, it must clarify the contract kind respectively with each
content of specific work.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Contract signed between
parties must conform to content in bidding dossier, dossier of requirements,
bid dossier, dossier of proposals, result of contractual negotiation, and
decision on approving result of contractor selection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Contractual price does not
exceed the bid-winning price. Case of supplementing the work volume apart from
bidding dossier, dossier of requirements, leading to the excess of contractual
price in comparison with the bid-winning price, the contractual price must be
ensured to not exceed the approved price of bidding package or estimate; if
project, estimate on procurement include many bidding package, total
contractual price must ensure to not exceed total the invested capital and
estimated budget already been approved. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The Government shall provide
for content of contract involving bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 66. Guarantee for
contract performance</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Guarantee for contract
performance shall be applied to the selected contractors, except for
contractors which provide the advisory services, the selected contractors
according to form of self-implementation and participation in implementation of
community.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The selected tenderer must
provide a contract performance guarantee prior to the date on which the
contract takes effect.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Based on scale, nature of
bidding package, the value of a contract performance guarantee shall be
stipulated in the bid invitation documents, dossiers of requirements at a
definite level of between 2% and 10% of the bid-winning price.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The term of validity of a
contract performance guarantee shall be calculated from the effective day of
contract until the date parties finish contractual obligations or until the day
of transfer of warranty obligations in case of having provisions on warranty.
Case of extending the contract performance period, it must require the tenderer
to extend respectively term of validity of contract performance guarantee. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The contractor shall not be
entitled to the return of the contract performance guarantee in the following
cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The contractor refuses to
perform the contract after the date the contract takes effect;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The contractor violates
agreements in contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The contractor performs
contract later than the progress due to the contractor’s fault but refuse to
extend the validity of contract performance guarantee.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 67. Principles of
adjustment to contract</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Adjustment to contracts must
be specified specifically in the written contract, written agreement on
contractual conditions (if any). </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Adjustment to contracts shall
only apply within term of validity of contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Adjustment to contract price
shall only apply contract based on fixed unit price, contract based on
modifiable unit price and time-based contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The adjusted contract sum
shall not exceed the bidding package price or estimated budget already been
approved. Case of projects, estimates on procurement including many bidding
packages, the adjusted contract sum shall not exceed the total invested
capital, the estimated budget for procurement already been approved.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. For contracts based on
modifiable unit price, the adjustment of unit price shall be performed as from
time of arising the elements causing changes of price and only be applied for
the performed volume in accordance with the progress stated in contract or the
adjusted progress as prescribed in Clause 6 and Clause 7 of this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. The contract implementation
schedule shall be only adjusted in the following case:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Case of force majeure, not
relating to any violation or mistake of parties in contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Changes of the work scope,
design, measures for construction due to objective requirements affect to the
contract implementation schedule;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Handing over of ground
inconsistently with agreements in contract affect to the contract
implementation schedule but cause is not fault of contractor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. Cases of adjustment to the
contract implementation schedule which do not prolong the progress of finishing
project, contractual parties may agree and unify such adjustments. Case of
adjustment to the contract implementation schedule which prolong the progress
of finishing project, it must report to the competent person for consideration
and decision.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 2. CONTRACT WITH
INVESTOR</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 68. Contract type</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Contracts in selection of
investor include: Building-Operation-Transfer (BOT) contract,
building-transfer-operation (BTO) contract, building- owning-operation (BOO)
contract, building-transfer (BT) contract and other contractual kinds as
prescribed by law on investment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 69. Contractual
dossier </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Contractual dossier includes
the following documents:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Written contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Appendices of contract (if
any);</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The written record of
contractual negotiation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Decision on approving the
result of investor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) The written agreement of
parties about contractual conditions, including general conditions and specific
conditions;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Bid dossier, dossier of
proposals and documents to clarify these dossiers of the selected investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) Bidding dossier, dossier of
requirements and documents amending and supplementing these dossiers;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) Relevant documents.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. When having changes of
contents within contract, parties must sign appendices for supplementation to
contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 70. Conditions for
signing contract </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. At time of signing, bid
dossier and dossier of proposals of the selected investor are still valid.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. At time of signing, the
selected investor must ensure to meet requirements on technical and financial
capability for implementation of the project. In necessary case, the competent
person may conduct verification of information on capability of investor, if
the investor still satisfies requirements for implementation of project,
parties will sign contract. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The competent state agencies
must ensure conditions on capital financed by state, ground for implementation
and other necessary conditions for carrying out the project on the schedule. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 71. Contract with the
selected investor</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. After selecting investor, the
competent state agencies shall sign contract with the selected investor or the
selected investor and project management enterprise. For partnership investor,
all members participating in partnership must directly sign and affix their
seal (if any) on the written contract. The contract signed between parties must
comply with provisions of this Law and other provisions of relevant
legislation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Contract signed between
parties must conform to content in bidding dossier, dossier of requirements,
bid dossier, dossier of proposals, result of contractual negotiation, and
decision on approving result of investor selection and written agreement on
investment.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 72. Contract
performance guarantee </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The selected investor must
provide a contract performance guarantee prior to the date on which the
contract takes effect.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Based on scale, nature of
project, the value of a contract performance guarantee shall be stipulated in
the bid invitation documents, dossiers of requirements at a definite level of
between 1% and 3% of total invested capital of project.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The term of validity of a
contract performance guarantee shall be calculated from the day of officially
signing contract until the date works is completed and tested for acceptance or
until the date conditions of service provision guarantee are completed as
prescribed in contract. Case of extending the contract performance period, it
must require the investor to extend respectively term of validity of contract
performance guarantee. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The investor shall not be
entitled to the return of the contract performance guarantee in the following
cases:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The investor refuses to
perform the contract after the date the contract takes effect;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The investor violates
agreements in contract;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The investor performs
contract later than the progress due to the investor’s fault but refuse to
extend the validity of contract performance guarantee.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 9.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>RESPONSIBILITIES
OF PARTIES IN SELECTION OF TENDERERS, INVESTORS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 73. Responsibilities
of the competent person</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To approve the plan on
selection of tenderer, investor, except for case defined at point a Clause 1
Article 74 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To resolve protests during
selection of tenderer, investor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To deal with breaches of
bidding in accordance with this Law and other relevant laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To cancel bid as prescribed
at Clauses 2, 3 and 4 Article 17 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To suspend bid, to refuse
recognition of result of selecting tenderer, investor, or to declare invalidity
to decisions of the investment owner, the bid solicitor when detecting
violations of bidding or other provisions of relevant law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. To inspect, supervise,
monitor the work of bidding and contract performance. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. For the selected contractor,
apart from provisions at Clauses 1, 2, 3, 4, 5 and 6 of this Article, the
competent person shall have the following responsibilities: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) To adjust tasks and
competence of investor in case of failing to meet legislation on bidding and
requirements of project, bidding package;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To require the investment
owner, the bid solicitor to supply dossiers, documents in order to serve the
inspection, supervision, monitoring, settlement of protests, handling of
violations on bidding and works defined at Clause 4 and clause 5 of this
article; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) To give opinions on handling
of complex circumstances at the proposal of the investment owner defined at
point a clause 2 Article 86 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. For the selected investor,
apart from provisions at Clauses 1, 2, 3, 4, 5 and 6 of this Article, the
competent person shall have the following responsibilities: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) To decide on selection of the
bid solicitor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To approve dossier of
invitation for pre-qualification, result of pre-qualification, bidding dossier,
dossier of requirements, result of investor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) To make a decision dealing
with any exceptional situation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) To sign and manage the
contract performance;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) To cancel bid as prescribed
at Clause 1 Article 17 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) To require the bid solicitor
to supply dossiers, documents in order to serve the inspection, supervision,
monitoring, settlement of protests, handling of violations on bidding and works
defined at Clause 4 and clause 5 of this article; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
9. To decide on establishment of
the bid solicitor with personnel satisfying the conditions as prescribed by
this Law in case of investor selection for regular procurement: If the
personnel fails to satisfy, the competent person must conduct selection of a
professional bidding organization to act as the bid solicitor or to perform
some of tasks of the bid solicitor. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
10. To pay compensation for loss
and damage to relevant parties pursuant to this Law if such loss and damage was
caused by the competent person’s fault</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
11. To make explanations for
observance with provisions in this article at the request of superior agencies,
inspection agencies, state management agencies on bidding activities. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
12. To perform other tasks as
prescribed in this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 74. Responsibilities
of the investment owner</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To approve contents during
tenderer selection including:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Plan on selection of
tenderers in case where the bidding package is performed prior to decision on approving
the project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Dossier of invitation for
expression of interest, dossier of invitation for pre-qualification, short
list;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Bidding dossier, dossier of
requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) List of ranked contractors;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Result of selection of
tenderers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To sign or authorize for
signing and manage the contract performance with contractor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To decide on establishment of
the bid solicitor with personnel satisfying conditions as prescribed in this
Law. If the personnel fail to satisfy, it must conduct selection of a
professional bidding organization to act as the bid solicitor or to perform
some of tasks of the bid solicitor. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To make a decision dealing
with any exceptional situation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To resolve protests during
selection of tenderers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. To maintain confidentiality
of relevant documents during selection of tenderers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. To archive relevant
information during selection of tenderers as prescribed by law on archival and
regulations of Government.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. To report the annual bidding
work.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
9. To pay compensation for loss
and damage to relevant parties pursuant to this Law if such loss and damage was
caused by the competent person’s fault.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
10. To cancel bid as prescribed
at Clause 1 Article 17 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
11. To be legally liable before
law and competent person for the process of selection of contractor. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
12. To provide information,
relevant documents and make explanations on observance with provisions in this
Article at the request of superior agencies, inspection agencies, state
management agencies on bidding activities. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
13. If the investment owner
currently being the bid solicitor, the investment owner must take
responsibilities specified in Article 75 of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
14. To perform other tasks as
prescribed in this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 75. Responsibilities
of the bid solicitor</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. For tenderer selection to
perform bidding packages of project:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) To conduct preparations for
tender selection; to organize tender selection, and to assess dossiers of
expression of interest, dossiers of pre-qualification participation, bid
dossiers, dossiers of proposals;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To decide on establishment of
expert group;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) To request tenderers to
clarify their dossiers of expression of interest, dossiers of pre-qualification
participation, bid dossiers and dossiers of proposals during the process of
dossier assessment;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) To submit for approval of the
result of short list selection and result of tenderer selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) To negotiate and finalize
contract with tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) To pay compensation for loss
and damage to relevant parties pursuant to this Law if such loss and damage was
caused by the bid solicitor’s fault.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) To maintain confidentiality
of relevant documents during selection of tenderers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) To ensure honesty,
objectivity and impartiality throughout the process of tenderer selection.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
i) To provide information to the
bidding newspaper and to the national bidding website; to provide information
and relevant documents and make explanations on observance with provisions in
this Clause at the request of competent person, investment owner, inspection agencies,
state management agencies on bidding activities;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
k) To be legally liable before
law and investment owner for the process of selection of contractor. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. For selection of tenders in
regular procurement, apart from provisions at points a, b, c, d, dd, e, g, h
and i Clause 1 this Article, the bid solicitor must take the following
responsibilities:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) To approve the bidding
dossier, dossier of requirements;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To approve the result of
tenderer selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) To sign and manage the
contract performance with contractor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) To make a decision dealing
with any exceptional situation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) To resolve protests during
selection of tenderers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) To cancel bid as prescribed
at Clause 1 Article 17 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) To be legally liable before
law and competent person for the process of selection of contractor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) To archive relevant
information during selection of tenderers as prescribed by law on archival and
regulations of Government;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
i) To provide information to the
bidding newspaper and to the national bidding website; to provide information
and relevant documents and make explanations on observance with provisions in
this Clause at the request of competent person, investment owner, inspection
agencies, state management agencies on bidding activities;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
k) To report the annual bidding
work.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. For selection of investors</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) To conduct preparations for
investor selection; to organize investor selection; to assess dossiers of
pre-qualification participation, bid dossiers, dossiers of proposals in
accordance with this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To decide on establishment of
expert group;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) To request investors to
clarify their dossiers of pre-qualification participation, bid dossiers and
dossiers of proposals during the process of dossier assessment;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) To submit for approval of
dossier of invitation for pre-qualification, result of pre-qualification,
bidding dossier, dossier of requirements, result of investor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) To negotiate contract with
investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) To pay compensation for loss
and damage to relevant parties pursuant to this Law if such loss and damage was
caused by the bid solicitor’s fault;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) To maintain confidentiality
of relevant documents during selection of investors;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) To archive relevant
information during selection of investors as prescribed by law on archival and
regulations of Government;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
i) To resolve protests during
selection of investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
k) To ensure honesty,
objectivity and impartiality throughout the process of investor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
l) To provide information to the
bidding newspaper and to the national bidding website; to provide information
and relevant documents and make explanations on observance with provisions in
this Clause at the request of competent person, inspection agencies, state
management agencies on bidding activities;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To perform other tasks as
prescribed in this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 76. Responsibilities
of the expert groups</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To be honest, objective and
impartial throughout the process of implementation of tasks.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To conduct assessments of
dossiers of expression of interest, dossiers of pre-qualification
participation, bid dossiers, dossiers of proposals correctly in accordance with
the requirements.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To report the bid solicitor
about result of assessing dossiers of expression of interest, dossiers of
pre-qualification participation, bid dossiers, dossiers of proposals and list
of the ranked tenderers, investors.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To maintain confidentiality
of relevant documents during selection of tenderers, investors.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To reserve their own
opinions.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. To pay compensation for loss
and damage to relevant parties pursuant to this Law if such loss and damage was
caused by the expert group’s fault.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. To provide information,
relevant documents and make explanations on observance with provisions in this
Article at the request of competent person, the bid solicitor, inspection
agencies, state management agencies on bidding activities. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. To perform other tasks as
prescribed in this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 77. Responsibilities
of the tenderers and investors</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To request the bid solicitor
to clarify dossier of invitation for expression of interest, dossier of
invitation for pre-qualification, bidding dossier, dossier of requirements.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To fulfill the contractual
undertakings provided to the sub-contractors (if any).</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To lodge protests, to make
complaints and denunciations regarding bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To comply with the provisions
of the law on bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To be honest and accurate
during the process of participation in bidding and while lodging protests or
making complaints and denunciations.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. To pay compensation for loss
and damage to relevant parties pursuant to this Law if such loss and damage was
caused by the expert group’s fault.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. To provide information,
relevant documents and make explanations on observance with provisions in this
Article at the request of competent person, the bid solicitor, inspection
agencies, state management agencies on bidding activities. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. To perform other duties in
accordance with this Law and other relevant laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 78. Responsibilities
of the evaluating organizations</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To act independently and to
comply with the provisions of this Law and other relevant laws when conducting
evaluations.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To request the investment
owner and the bid solicitor to provide all relevant documents and data.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To maintain confidentiality
of documents and data throughout the process of evaluation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To be honest, objective and
impartial throughout the process of evaluation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To reserve their own opinion
and to bear liability for their evaluation report.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. To pay compensation for loss
and damage to relevant parties pursuant to this Law if such loss and damage was
caused by their fault.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. To provide information,
relevant documents and make explanations on observance with provisions in this
Article at the request of competent person, the investment owner, the bid solicitor
for regular procurement, concentrated procurement, inspection agencies, state
management agencies on bidding activities.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. To perform other tasks as
prescribed in this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 79. Responsibilities
of the bid solicitor in participation in the national bidding network system</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
In addition to responsibilities
defined in Article 75 of this Law, the bid solicitor participating in the
national bidding network system shall have the following responsibilities: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To equip an information
technology infrastructure which meets requirements of bidding through network;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To manage and not disclose
secret key of the granted digital certificate. In case where a bid solicitor
lost digital certificate or detect the illegal use of digital certificate, it
must notify immediately to the provider of digital signature certification
service for cancelation and grant of new digital certificate; to expand the
term of validity of digital certificate to ensure the digital certificate to be
valid during the process of bidding;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To be legally liable before
law for accuracy and honesty of information registered or published on the
national bidding network system when sign in by their digital signature;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To check and certify the
publishing of their information entered in the national bidding network system;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To comply with provisions of
this Law and other provisions of relevant legislation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 80. Responsibilities
of the tenderers and investors participating in the national bidding network
system</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
In addition to responsibilities
defined in Article 77 of this Law, the tenderers and investors participating in
the national bidding network system also have the following responsibilities: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To equip an information
technology infrastructure when participating in bidding through network;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To manage and not disclose
secret key of the granted digital certificate. If users of tenderers or
investors lost or detect the third party’s use of their digital certificate,
they must change the secret key of digital certificate, cancel digital
certificate under guide of the provider of digital signature certification
service; extend the validity term of the digital certificate to ensure the
digital certificate to be invalid during the process of participation in
bidding; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To be legally liable before
law for accuracy and honesty of information registered or published on the
national bidding network system when sign in by their digital certificate;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To be responsible for result
when participating in bidding through network in case of having incident due to
the network system at the side of tenderers or investors which make documents
to be not able to be open or not readable;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To comply with provisions of
this Law and other provisions of relevant legislation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 10.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>STATE
MANAGEMENT ON BIDDING ACTIVITIES</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 81. Content of state
management on bidding activities</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Promulgating, disseminating,
propagating, guiding and organizing implementation of legal documents and
policies on bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Granting certificates of
practicing in bidding operation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Managing the work of training
and capacity building on bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Summarizing, assessing and
reporting on the status of implementation of bidding activities.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. Administering on a nationwide
basis the tendering information system. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. Monitoring, supervising,
checking, inspecting, resolving protests, complaints and denunciations
regarding tendering, and dealing with breaches of the law on bidding in
accordance with this Law and other relevant laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. Conducting international
cooperation on bidding.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 82. Responsibilities
of Government and the Prime Minister </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The Government shall exercise
unified administration of bidding throughout the country.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The Prime Minister shall
discharge the following responsibilities: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Make decisions on the bidding
issues stipulated in article 73 of this Law for projects under his competence;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Approve plan on selection of
tenderers, investors in special cases;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Direct the work of conducting
inspections and of resolving complaints, denunciation and dealing with breaches
of the law on In cases where a minister, head of a ministerial equivalent body
or chairman of a people's committee at any level is concurrently the authorized
person, then such minister, head or chairman must also discharge the responsibilities
stipulated in article 60 of this Law bidding in accordance with this Law and
the other relevant law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Discharge other
responsibilities in accordance with this Law and other relevant laws.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 83. Responsibilities
of the Ministry of Planning and Investment</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To be responsible before the
Government for the exercise of unified state administration of bidding
activities nationwide as prescribed in Article 81 of this Law. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. In addition to provision at
Clause 1 this Article, the Ministry of Planning and Investment shall have the
following responsibilities: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) To evaluate plans on
selection of contractor, investor in projects under the consideration and
decision competence of the Prime Minister;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To build up, manage, guide
use of the national bidding website and bidding newspaper;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) To perform other tasks on
bidding as assigned by Government and the Prime Minister. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 84. Responsibilities
of ministries, ministerial equivalent bodies, and all level people's committees</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Ministries, ministerial
equivalent bodies, and all level people's committees shall, within their tasks
and powers, have the following responsibilities: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To exercise administration of
bidding work; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Summarizing, assessing and
reporting on the status of implementation of bidding activities;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To resolve protests regarding
bidding; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To conduct checks and
inspections, resolve complaints, denunciation, and with breaches of the law on
bidding;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To organize the capacity
building of bidding knowledge for cadres, civil servants and public employees
engaged in bidding work;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. In cases where a minister,
head of a ministerial equivalent body or chairman of a people's committee at
any level is concurrently the authorized person, then such minister, head or
chairman must also discharge the responsibilities stipulated in article 73 of
this Law; if being investment owner, he must also discharge the
responsibilities stipulated in article 74 of this Law. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 85. Responsibilities
of the organization operating the national bidding network system</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. To manage and operate the
national bidding network system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. To maintain confidentiality
of documents and data throughout the process of bidding through net work in
accordance with regulations.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To supply services to guide
investment owners, the bid solicitor, tenderers, investors in bidding through
network, and registering, publishing information on the national bidding
network system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. To save information in serve
of searching, monitoring, supervising, checking, inspecting and auditing.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. To publicize conditions on
information technology infrastructure of users when participating in bidding
through network.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 86. Dealing with
exceptional situations</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Dealing with exceptional
situations means settlement of cases arising in bidding which have not yet been
stipulated specifically clearly in law on bidding. The person making a decision
on dealing with any exceptional situation in tendering shall be responsible
before the law for his decision on the basis of ensuring the following
principles:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Ensuring competitiveness,
fairness, transparency and economic efficiency;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Acting on the basis of the
approved plan on selection of tenderer, investor, dossiers of invitation for
expression of interest, dossiers of invitation for pre-qualification, bidding
dossiers, dossier of requirements, dossiers of expression of interest, dossiers
of pre-qualification participation, bid dossiers, dossiers of proposals; result
of selection of tenderer, investor; the contract signed with selected tenderer,
investor; practical situation of implementation of bidding packages and
projects.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Competencies for dealing with
exceptional situations in bidding:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) For tenderer selection to
perform bidding packages of project, the person making decision to deal with
exceptional situations is investment owner. In complex cases, the investment
owner may make decision on dealing with exceptional situations after consulting
the competent person;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) For selection of tenders in
regular procurement, concentrated procurement, the person making decision to
deal with exceptional situations is the bid solicitor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) For investor selection, the
person making decision to deal with exceptional situations is competent person.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 87. Inspection,
examination and supervision of bidding activities </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Inspection of bidding
activities:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Bidding inspections shall be
carried out and applied to organizations and individuals who are involved in
bidding activities specified in this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The bidding Inspectorate
shall be the specialized inspectorate for the tendering sector. The
organization and operations of the bidding Inspectorate shall be implemented in
accordance with the law on inspections.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Checks of bidding activities:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Checks of bidding activities
include:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
checks of promulgation of
documents guiding on bidding of Ministries, sectors, localities and
enterprises; checks of training on bidding, checks of formulation and approval
of plan on selection of tenderer, investor; checks of selection of tenderer,
investor; conclusion in contracts and other activities involving bidding; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Checks of bidding shall be
conducted regularly or irregularly under decisions on the heads of agencies
competent to check.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Supervision of bidding
activities:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Supervision of bidding
activities is regular work of the competent person aiming to ensure the
observance of process of selection of contractor and investor with this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 88. Complaints and
denunciation</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The making of complaints and
denunciations and the resolution of such complaints and denunciations on
bidding shall be implemented in accordance with the law on complaints and
denunciations.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 11.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>BANNED
ACTS AND DEALING WITH BREACHES OF BIDDING</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 89. Banned acts in
bidding</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The handing, taking,
brokerage of bribes.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. Taking advantage of
positions, powers aiming to interfere illegally in bidding activities. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Conclusion with each other in
bidding, including the following acts:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Agreeing on bidding
withdrawal or withdrawal of bidding application already been submitted
previously so that one party or parties in agreement win bid;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Agreeing to let one or many
parties to prepare bid dossier for parties of bidding so that one party may win
bid;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Agreeing on refusal for goods
provision, refusal for signing contract of sub-contractor, or forms which cause
other difficulties to parties which refuse to participate in agreement.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Fraudulence including the
following acts:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Providing a wrong
presentation intentionally or falsifying information, dossier or documents of a
party in bidding with the aim to obtain financial benefits or other benefits or
with the aim to avoid any obligation;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Individuals who directly
assess dossiers of expression of interest, dossiers of pre-qualification
participation, bid dossiers, dossiers of proposals, evaluate result of
selection of short list, result of selection of investor, tenderer,
intentionally providing wrong report or untrue information falsifying the
result of selection of tenderers, investors.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Tenderers, investors
intentionally provide dishonest information in dossiers of expression of
interest, dossiers of prequalification participation, bid dossiers, dossiers of
proposals falsifying the result of selection of tenderers, investors.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. Interference including the
following acts:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Destroying, cheating,
changing, hiding proof or reporting contrary to the truth; threatening,
disturbing or suggesting with any party with the aim to prevent the
clarification of acts of handing, taking, brokerage of bribes, fraudulence or
conclusion with functional agencies, authorized agencies in conducting
supervisions, checks, inspections and audit; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Acts that impede tenderers,
investors, competent agencies involving supervision, check, inspection and
audit.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. Failing to ensure the
fairness, transparency, including the following acts:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Participation in the capacity
of a tenderer, investor in a bidding package, project for which such
participant is also the bid solicitor, investment owner or person executing
tasks of the bid solicitor, investment owner;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To formulate, concurrently
evaluate dossier of invitation for expression of interest, dossier of
invitation for pre-qualification, bidding dossier, dossier of requirements for
a same bidding package, project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) To evaluate bid dossiers,
dossier of proposals, concurrently evaluate result of selection of tenderer,
investor for a same bidding package, project;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) To be an individual of the
bid solicitor, investment owner but directly participate in the process of
selection of tenderer, investor or participate in expert groups, evaluation
groups for result of selection of tenderer, investor or be the head of
competent state agency, investment owner, the bid solicitor for bidding
packages, projects in which his or her natural parent, parent-in-law, spouse,
natural child, adopted child, son or daughter-in-law or sibling participates
give their name in bidding or are representatives in law of tenderers, investors
participating in bid;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Participation by a tenderer
in bidding for goods procurement, construction and installation in a bidding
package for which such participant previously has provided consultancy
services; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Provision of one's name as
the tenderer for a bidding package belonging to a project of an organization or
body for which such person worked, within a period of 12 months from the date
on which such person ceased to work for such body or organization;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
g) To be advisory tenderer for
supervision concurrently provide the verification advisory for the bidding
package which is under supervision of tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
h) Application of a form of
selection of contractor, investor other than open tendering when the conditions
stipulated in this Law have not been satisfied;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
i) Imposition of specific
requirements regarding brand names and country of origin of goods in bid
invitation documents applicable to bidding package for procurement of goods,
for construction and installation and mixture bidding packages when applying
forms of open bidding, limited bidding; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
k) Division of a project,
estimate for procurement into bidding packages contrary to the provisions in
this Law with the aim to apply direct appointment of contractor or limit
participation of tenderers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
7. Disclosure, receipt of the
following data and information regarding selection of tenderer, investor,
except for cases defined at point b clause 7 and point e clause 8 article 73,
clause 12 Article 74, point i Clause 1 Article 75, Clause 7 Article 76, Clause
7 Article 78, point d Clause 2 and point d clause 4 Article 92 of this Law:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Contents of dossiers of
invitation for expression of interest, dossiers of invitation for
pre-qualification, bid invitation documents prior to the stipulated date for
issuance of such documents;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Contents of dossiers of
expression of interest, dossiers of pre-qualification participation, bid
dossiers, dossiers of proposals, notebooks and minutes of tender consideration
meetings, comments and assessments regarding each dossier of expression of
interest, dossier of pre-qualification participation, dossier of proposals
prior to the announcement of the short list, results of selection of
contractor, investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) Requests for clarification of
bid dossiers, dossiers of proposals made by the bid solicitor and responses of
tenderers, investors during the process of assessment of bid dossiers, dossiers
of proposals prior to announcement of the results of selection of contractor,
investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) Reports by the bid solicitor,
by the expert group, evaluation report, report of advisory tenderer, report of
relevant specialized agencies during the process of selection of contractor,
investor prior to announcement of the results of selection of contractor,
investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) Result of selection of contractor,
investor prior to the stipulated time for announcement;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) Other documents during the
process of selection of contractor, investor which are stamped
"confidential" as prescribed by law. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
8. Bid transfer including the
following acts:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Contractor transfer to other
contractor a part of work under bidding package at value of 10% or more of less
than 10% but over 50 billion VND (after deducting part of work under
responsibilities of sub-contractors calculated on the signed contractual price;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The investment owner or
supervision advisory accepts for contractor to transfer work under duty of
contractor, deducted part of work under duty of sub-contractors as stated in
contract.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
9. Holding selection of
contractor when the financing source for the bidding package has not yet been
determined, resulting in insolvency of the contractor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 90. Dealing with
violations</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. Any organization or
individual who breaches the law on bidding and other relevant law shall,
depending on the nature and seriousness of violation, be disciplined,
sanctioned administratively or liable to criminal prosecution; in case where
violation of law on bidding causes damages to benefits of state, the lawful
rights and benefits of organizations and individuals, the offender must pay
compensation as prescribed by law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. In addition to being dealt
with pursuant to the provisions in clause 1 of this article, depending on the
nature and seriousness of violation, organizations and individuals breaching
law on bidding shall be also banned participation in bidding activities and put
into list of infringing contractors on the national bidding network system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. Competence of banning
participation in bidding activities is prescribed as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The competent persons shall
issue decisions on banning participation in bidding activities for projects,
estimate of procurement under their management; case of serious violation, they
may suggest the Ministers, Heads of ministerial-level agencies, chairpersons of
the provincial/municipal People’s Committees to issue decision on banning
participation in bidding activities within management of Ministries, sectors
and localities or suggest the Minister of Planning and Investment to issue
decisions on banning participation in bidding activities nationwide; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The Ministers, Heads of
ministerial-level agencies, chairpersons of provincial/municipal People’s
Committees shall issue decisions on banning participation in bidding activities
within management of their Ministries, sectors and localities for cases
suggested by the competent persons as prescribed at point a this Clause; </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) The Minister of Planning and
Investment shall issue decisions on banning participation in bidding activities
nationwide for cases suggested by the competent persons as prescribed at point
a this Clause.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. Disclosure of dealing with
violations:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) Decisions on dealing with
violations must be sent to the dealt organizations and individuals, the
relevant agencies and organizations, concurrently be sent to the Ministry of
Planning and Investment for monitoring and summing up;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) Decisions on dealing with
violations must be published on bidding newspaper, the national bidding network
system.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 12.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>RESOLUTION
OF PROTESTS AND DISPUTES IN BIDDING</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 1. RESOLUTION OF
PROTESTS REGARDING BIDDING </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 91. Resolution of
protests regarding bidding </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. When consider that lawful
rights and benefits are severely affected, the contractors and investors have
rights:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) To make protests to the bid
solicitor, investment owner, competent person about matters during selection of
contractor, investor; result of selection of contractor, investor according to
the process of resolution of protests specified in Article 92 of this Law;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) To institute court
proceedings at any time, including time of resolution of protests or after
having result of resolution of protests.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. In case where contractors,
investors instituted court proceedings, they are not entitled to send protest
to the bid solicitor, investment owner, or the competent person. If in the
process of resolution of protests, contractors, investors instituted court
proceedings, the resolution of protests shall be terminated immediately.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 92. The process of
resolution of protests </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. The process of resolution of
protests regarding matters during selection of tenderers shall be implemented
as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) A contractor may send a
written protest to the investment owner for project; the bid solicitor for
regular procurement, concentrated procurement since happening matters and prior
to having notice of result of contractor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The investment owner, the bid
solicitor shall be responsible to have a document to resolve a protest made by
a tenderer within a time-limit of a maximum 07 working days from the date of
receipt of the written protest of the tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) If the investment owner, the
bid solicitor has no document to resolve the protest or if the tenderer
disagrees with the result of resolution of protest, the tenderer shall have the
right to lodge the protest with the authorized person within 05 working days,
as from the expired day of replying or day of receiving document of resolution
of protest made by investment owner, the bid solicitor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) The authorized person shall
be responsible to resolve a protest made by a tenderer within a time-limit of a
maximum 15 working days from the date of receipt of the written protest of the
tenderer.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The process of resolution of
protests regarding result of selection of tenderers shall be implemented as
follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) A tenderer may send a written
protest to the investment owner for project; the bid solicitor for regular
procurement, concentrated procurement in period of 10 days after having notice
of result of contractor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The investment owner, the bid
solicitor shall be responsible to have a document to resolve a protest made by
a tenderer within a time-limit of a maximum 07 working days from the date of
receipt of the written protest of the tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) If the investment owner, the bid
solicitor has no document to resolve the protest or if the tenderer disagrees
with the result of resolution of protest, the tenderer shall have the right to
lodge the protest with the authorized person and the Consulting Council for
resolution of protests within 05 working days, as from the expired day of
replying or day of receiving document of resolution of protest made by
investment owner, the bid solicitor. The Minister of Planning and Investment
shall establish a Consulting Council for Resolution of Protests at central
level; the Ministers, Deputy Ministers of Ministerial agencies shall establish
the Councils at ministerial level; the heads of state management agencies on
bidding at localities shall establish the Councils at local level;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) When receiving written
protest, the Consulting Councils for Resolution of Protests shall be entitled
to request the tenderers, investment owners, the bid solicitor and relevant
agencies for information provision in order to consider and have written report
to the competent person about the plan and content or replying protest within
20 days, after receiving the written protest made by the tenderer;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) In necessary case, the
Consulting Councils for Resolution of Protests shall, based on the written
protest made by the tenderer, suggest the competent person to consider for
temporary suspension of the bid. If accepting, within 05 working days, after
receiving the document of the Consulting Council for Resolution of Protests,
the competent person shall issue a written notice about temporary suspension of
the bid. The document of temporary suspension of the bid must be sent to the
investment owner, the bid solicitor, tenderer within 03 working days after
issuing the written notice about temporary suspension of the bid. Duration of
temporary suspension of the bid shall be calculated from the date the
investment owner, the bid solicitor receive the notice of temporary suspension
until the competent person issues a document to resolve protest;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) The competent person shall issue
decision on resolution of protest regarding result of selection of tenderer
within 05 working days, after receiving the written opinion of the Consulting
Council for Resolution of Protests.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. The process of resolution of
protests regarding matters during selection of investors shall be implemented
as follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) The investor may send a
written protest to the bid solicitor as from happening events and prior to
having notice of result of selection of investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The bid solicitor shall be
responsible to have a document to resolve a protest made by an investor within
a time-limit of a maximum 15 days from the date of receipt of the written
protest of the investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) If the bid solicitor has no
document to resolve the protest or if the investor disagrees with the result of
resolution of protest, the investor shall have the right to lodge the protest
with the authorized person within 05 working days, as from the expired day of
replying or day of receiving document of resolution of protest made by the bid
solicitor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) The authorized person shall
be responsible to resolve a protest made by an investor within a time-limit of
a maximum 05 working days from the date of receipt of the written protest of
the investor.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
4. The process of resolution of
protests regarding result of selection of investor shall be implemented as
follows:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
a) An investor may send a
written protest to the bid solicitor in period of 10 days after having notice
of result of investor selection;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
b) The bid solicitor shall be
responsible to have a document to resolve a protest made by an investor within
a time-limit of a maximum 15 days from the date of receipt of the written
protest of the investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
c) If the bid solicitor has no
document to resolve the protest or if the investor disagrees with the result of
resolution of protest, the investor shall have the right to lodge the protest
with the authorized person and the Consulting Council for resolution of
protests within 05 working days, as from the expired day of replying or day of
receiving document of resolution of protest made by the bid solicitor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
d) When receiving written
protest, the Consulting Councils for Resolution of Protests shall be entitled
to request the investors, the bid solicitor and relevant agencies for
information provision in order to consider and have written report to the
competent person about the plan and content or replying protest within 30 days,
after receiving the written protest made by the investor;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
dd) In necessary case, the
Consulting Councils for Resolution of Protests shall, based on the written
protest made by the investor, suggest the competent person to consider for
temporary suspension of the bid. If accepting, within 10 days, after receiving
the document of the Consulting Council for Resolution of Protests, the
competent person shall issue a written notice about temporary suspension of the
bid. The document of temporary suspension of the bid must be sent to the bid
solicitor, investor within 05 working days after issuing the written notice
about temporary suspension of the bid. Duration of temporary suspension of the
bid shall be calculated from the date the bid solicitor receives the notice of
temporary suspension until the competent person issues a document to resolve
protest;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
e) The competent person shall issue
decision on resolution of protest regarding result of selection of investor
within 10 days, after receiving the written opinion of the Consulting Council
for Resolution of Protests.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
5. If a tenderer or investor
sends a written protest directly to the competent person without observance
with the processes of resolution of protests specified in this Article, such
written protest shall not be considered for settlement.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
6. The Government shall detail
this Article. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>SECTION 2. RESOLUTION OF
DISPUTES IN BIDDING BY COURTS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 93. The principles of
resolution </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
Resolution of disputes in
bidding by courts shall comply with law on civil procedures.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 94. The right to
request Court for application of temporary emergency measures</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
When instituting, parties have
the right to request the Court for immediate temporary suspension of bid
disclosure; approval of short list; approval of result of selection of
tenderer, investor; conclusion in a contract; performance of contract, and
other temporary emergency measures as prescribed by law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Chapter 13.</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<b>IMPLEMENTATION
PRVISIONS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 95. Effect</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
1. This Law takes effect on July
01, 2014.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
2. The bidding Law No.
61/2005/QH11 shall cease to be effective on the effective date of this Law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
3. To annul section 1 Chapter VI
of the Construction Law No. 16/2003/QH11 and Article 2 of the Law amending and
supplementing a number of articles of the laws concerning capital construction
investment No. 38/2009/QH12.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<b>Article 96. The detailed
provision </b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The Government shall detail
Articles, Clauses as assigned in this Law. </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
This Law was passed by
Legislature XIII of the National Assembly of the Socialist Republic of Vietnam
at its 6th Session on 26 November 2013.</div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-insideh: cell-none; mso-border-insidev: cell-none; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 163.8pt;" valign="top" width="218"><div class="MsoNormal">
<br /></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 279.0pt;" valign="top" width="372"><div align="center" class="MsoNormal" style="text-align: center;">
<b>THE CHAIRMAN OF
THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
<br /></div>
<br />Unknownnoreply@blogger.com7tag:blogger.com,1999:blog-7854658301322086128.post-70020682782119755852013-11-25T00:58:00.000-08:002015-06-05T10:07:38.794-07:00VIETNAM RECEPTION OF CITIZEN LAW 2013 - Law No: 42/2013/QH13<!--[if gte mso 9]><xml>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
<b>THE NATIONAL
ASSEMBLY<br />
--------</b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="center" class="MsoNormal" style="text-align: center;">
<b>SOCIALIST
REPUBLIC OF VIETNAM<br />
Independence - Freedom - Happiness<br />
---------------</b></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 167.4pt;" valign="top" width="223"><div align="center" class="MsoNormal" style="text-align: center;">
Law No<span lang="VI" style="mso-ansi-language: VI;">: </span>42/2013/QH13</div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 275.4pt;" valign="top" width="367"><div align="right" class="MsoNormal" style="text-align: right;">
<i>Hanoi</i><i><span lang="VI" style="mso-ansi-language: VI;">, </span>25 November 2013</i></div>
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<br />
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">LAW</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<span style="color: black;">ON RECEPTION OF CITIZENS</span><br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">Pursuant to the Constitution of the Socialist Republic of
Vietnam; </span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">The National Assembly promulgates the Law on Reception of
Citizens.</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter I</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">GENERAL PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 1.</span></b><span style="color: black;"> Scope of
regulation</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. This Law prescribes the responsibility for receiving
citizens; rights and obligations of persons making complaints, denunciations,
petitions and reports; the organization of citizen reception activities at
citizen reception offices and citizen reception places of agencies,
organizations and units, and conditions to ensure citizen reception activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The reception of representatives of agencies or
organizations making complaints, petitions or reports and reception of
foreigners making complaints, denunciations, petitions or reports are the same
as citizen reception.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 2.</span></b><span style="color: black;">
Interpretation of terms</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In this Law, the terms below are construed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1.<i> Citizen reception</i> means the reception by an
agency or organization or a unit or person provided in Article 4 of this Law of
a citizen to listen to and receive his/her complaint, denunciation, petition or
report and gives him/her explanations and instructions on making complaints,
denunciations, petitions or reports in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Citizen reception includes regular, periodical and
irregular receptions of citizens.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2.<i> Petition or report</i> means a citizen’s provision of
information, presentation of opinions and expectations, or suggestion of
solutions to a competent agency, organization, unit or person regarding matters
related to the implementation of guidelines, policies and laws and management
work in all fields of social life under the responsibility of that agency,
organization, unit or person.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3.<i> Citizen reception places</i> include citizen
reception offices, citizen reception places or other places arranged by
agencies, organizations or units responsible for citizen reception, which must
be publicly notified or notified in advance to received persons.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 3.</span></b><span style="color: black;"> Principles
of citizen reception</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Citizen reception must be conducted at citizen reception
places of agencies, organizations or units.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Citizen reception must ensure publicity, democracy and
timeliness; simple and convenient formalities; confidentiality and safety for
denunciators in accordance with law; objectivity, equality and
non-discrimination.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Respect and facilitation for citizens to make
complaints, denunciations, petitions and reports in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 4.</span></b><span style="color: black;">
Responsibility for citizen reception</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. State agencies responsible for receiving citizens
include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The Government;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Ministries, ministerial-level agencies; directorates and
equivalent organizations; state management departments;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ People’s Committees of all levels;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Specialized agencies of provincial-level People’s
Committees; specialized agencies of district-level People’s Committees;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Agencies of the National Assembly;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ People’s Councils of all levels;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ People’s Courts, People’s Procuracies and State Audit
Offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. National Assembly deputies and deputies of People’s
Councils of all levels shall receive citizens in accordance with this Law and
other relevant legal documents.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Within the ambit of their functions, tasks and powers,
political organizations, the Vietnam Fatherland Front Committee,
socio-political organizations, government-attached agencies and public
non-business units shall receive citizens in conformity with the requirements,
scope and characteristics of their operations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Pursuant to this Law, central agencies of political
organizations, the Vietnam Fatherland Front Committee and socio-political
organizations shall prescribe citizen reception at agencies and organizations
within their systems. The Government shall prescribe citizen reception at
government-attached agencies and public non-business units.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 5.</span></b><span style="color: black;"> Management
of citizen reception work</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government shall uniformly perform the state management
of citizen reception work; and directly manage citizen reception work of state
administrative agencies at central and local levels.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The Government Inspectorate shall take responsibility
before the Government for performing the state management of citizen reception
work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Ministries, ministerial-level agencies and People’s
Committees of all levels shall manage citizen reception work within the ambit
of their tasks and powers.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The National Assembly Standing Committee shall direct,
regulate and coordinate the organization of citizen reception activities of
National Assembly agencies and deputies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within the ambit of their tasks and powers, the Supreme
People’s Court, the Supreme People’s Procuracy and the State Audit Office shall
organize and manage citizen reception work of People’s Courts, People’s
Procuracies of all levels, and units of the State Audit Office respectively.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The agencies specified in this Clause shall periodically
review and report on results of citizen reception under their management to the
Government for summarization and reporting to the National Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 6.</span></b><span style="color: black;"> Prohibited
acts</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Harassing, troubling or obstructing persons making
complaints, denunciations, petitions or reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Showing irresponsibility in receiving citizens; losing
or distorting information or documents provided by persons making complaints,
denunciations, petitions or reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Showing discrimination when receiving citizens.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Taking advantage of the rights to complain, denounce,
petition and report in order to cause public disorder.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. Distorting or slandering, causing damage to agencies,
organizations, units or individuals.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. Intimidating or offending citizen reception agencies,
organizations, units or officers or other officials on duty.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">7. Inciting, forcing, inducing, dragging or bribing others
to crowd at citizen reception places.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">8. Violating other rules and regulations on citizen
reception.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter II</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">RIGHTS AND OBLIGATIONS OF
PERSONS MAKING COMPLAINTS, DENUNCIATIONS, PETITIONS OR REPORTS; RESPONSIBLITIES
OF CITIZEN RECEPTION OFFICERS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 7.</span></b><span style="color: black;"> Rights and
obligations of persons making complaints, denunciations, petitions or reports</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When entering a citizen reception place, a person making
a complaint, denunciation, petition or report has the following rights:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To present his/her complaint, denunciation, petition or
report;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To receive instructions and explanations about contents
related to his/her complaint, denunciation, petition or report;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To complain about or denounce illegal acts of the
citizen reception officer;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To receive a notice of the receipt and results of
settlement of his/her complaint, denunciation, petition or report;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To use an interpreter in case he/she is not proficient
in Vietnamese;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Other rights in accordance with the law on complaints
and denunciations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When entering a citizen reception place, a person making
a complaint, denunciation, petition or report has the following obligations:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To state his/her full name and address or produce
his/her personal identity paper or letter of authorization (if any);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To show proper attitude toward and respect for the
citizen reception officer;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To truthfully present the matter and provide information
and documents related to his/her complaint, denunciation, petition or report;
to sign or press his/her fingerprint to certify the presented contents recorded
by the citizen reception officer;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To strictly observe the rules on citizen reception and
instructions of the citizen reception officer;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ In case many persons make complaints, denunciations,
petitions or reports on the same matter, they shall appoint a representative to
present their complaints, denunciations, petitions or reports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To take responsibility before law for his/her complaint
or denunciation.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 8.</span></b><span style="color: black;">
Responsibilities of a citizen reception officer</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When receiving citizens, to be properly dressed and wear
the civil servant or public employee card or badge under regulations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To request persons making complaints, denunciations,
petitions or reports to state their full names and addresses or produce their
personal identity papers and letters of authorization (if any); clearly present
their complaints, denunciations, petitions or reports in writing or verbally;
and provide information and documents necessary for receiving and processing
the matter. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To show proper attitude toward and respect for citizens,
to listen to and receive written complaints, denunciations, petitions or
reports, or fully and precisely record the contents of the presented complaints,
denunciations, petitions or reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To give explanations and instructions for persons making
complaints, denunciations, petitions or reports to observe guidelines,
policies, laws, conclusions and legally effective settlement decisions of competent
agencies; to refer persons making complaints, denunciations, petitions or
reports to agencies or persons competent to settle their complaints,
denunciations, petitions or reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To directly process or classify, forward or submit to
competent persons for settlement complaints, denunciations, petitions or
reports; to notify results of settlement of complaints, denunciations,
petitions or reports to citizens.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. To request violators of the rules of the citizen
reception place to terminate their violations; when necessary, to make records
of violations and request functional agencies to handle violations in
accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 9.</span></b><span style="color: black;"> Cases of
refusal of citizen reception</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">A citizen reception officer may refuse to receive a person
at a citizen reception place when:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. That person is drunk due to the use of stimulants or
suffers a mental illness or another disease which deprives him/her of the
capacity to perceive or control his/her acts.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. That person intimidates or offends the citizen reception
agency, organization, unit or officer or other officials on duty, or violates
the rules of the citizen reception place.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. That person makes a complaint or denunciation about a
case which has been settled properly in accordance with policies and law and
examined, reviewed and notified in writing by competent state agencies and
he/she has been received and provided with explanations and instructions but
deliberately makes the complaint or denunciation to prolong the case.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Other cases as prescribed by law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter III</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CITIZEN RECEPTION AT
CENTRAL, PROVINCIAL- AND DISTRICT-LEVEL CITIZEN RECEPTION OFFICES; CITIZEN
RECEPTION AT COMMUNAL LEVEL</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 10.</span></b><span style="color: black;"> Citizen
reception offices</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A citizen reception office is a place where citizens may
directly come to make complaints, denunciations, petitions or reports to
leaders of the Party and the State at central or local level, where
representatives of a number of central or local agencies and organizations
regularly participate in citizen reception and where leaders of the Party and
the State at central or local level receive in person citizens in necessary
cases.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Citizen reception offices include:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Central citizen reception offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Citizen reception offices in provinces and centrally run
cities (below referred to as provincial-level citizen reception offices);</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Citizen reception offices in urban and rural districts
and provincial cities and towns (below referred to as district-level citizen
reception offices).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Citizen reception boards shall be formed to directly
manage citizen reception offices at each level and coordinate with
representatives of concerned agencies and organizations in regularly receiving
citizens at citizen reception offices, and shall perform the following tasks
and powers:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To organize the reception of citizens making complaints,
denunciations, petitions or reports at citizen reception offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
b/ To
give explanations and instructions for citizens to make complaints,
denunciations, petitions or reports in accordance with law;</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To classify and process complaints, denunciations,
petitions or reports received at citizen reception offices; to forward those
which fall outside the scope and responsibility of settlement of the agencies
or organizations that regularly participate in receiving citizens at citizen
reception offices;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To monitor and urge competent agencies, organizations
and units to handle, and reply on the settlement of, complaints, denunciations,
petitions or reports forwarded by citizen reception boards;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To review the situation and results of citizen
reception work at citizen reception offices; to periodically and irregularly
report them to competent agencies and organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Agencies and organizations that participate in receiving
citizens at citizen reception offices shall send their representatives to
regularly participate in receiving citizens at citizen reception offices to
receive complaints, denunciations, petitions and reports under their
responsibilities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government shall detail the tasks, powers and organizational
structures of citizen reception boards; and the arrangement of physical
foundations of citizen reception offices; and issue the regulation on
coordination of citizen reception activities at citizen reception offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 11.</span></b><span style="color: black;"> Citizen
reception at central citizen reception offices</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Central citizen reception offices shall be based in
Hanoi and Ho Chi Minh City for receiving citizens who make complaints,
denunciations, petitions or reports to the central agencies of the Party, the
President and agencies of the National Assembly and the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The central citizen reception board is under the
Government Inspectorate and shall directly manage central citizen reception
offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Party Central Committee Office, the Inspection
Commission and Internal Affairs Commission of the Party Central Committee, the
President Office, the Government Office, and the People’s Aspirations Board of
the National Assembly Standing Committee shall appoint their representatives to
coordinate with the central citizen reception board in regularly receiving
citizens at central citizen reception offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The scope of receiving and handling complaints,
denunciations, petitions and reports at central citizen reception offices is
prescribed as follows: </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Representatives of the Party Central Committee Office
shall receive and handle petitions and reports on the line and policies of the
Party; and complaints and denunciations about party building work and other
matters within the tasks and powers of the central party commissions, except
the matters specified at Points b and c of this Clause;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Representatives of the Party Central Committee’s
Inspection Commission shall receive and handle petitions and reports related to
the functions, tasks and powers of the party inspection commissions of all
levels; and complaints and denunciations about matters related to party
discipline, qualities of officials and party members, and activities within
party organizations falling under the competence of the Party Central Committee’s
Inspection Commission;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Representatives of the Party Central Committee’s
Internal Affairs Commission shall receive and handle petitions and reports
related to the functions, tasks and powers of the internal affairs commissions
of all levels; and complaints and denunciations about internal affairs and
corruption prevention and control;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Representatives of the People’s Aspirations Board of the
National Assembly Standing Committee shall receive and handle complaints,
denunciations, petitions and reports addressed to the National Assembly
Chairperson and National Assembly agencies;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ Representatives of the President Office shall receive
and handle complaints, denunciations, petitions and reports related to the
functions, tasks and powers of the President;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ Representatives of the Government Office shall receive
and handle complaints, denunciations, petitions and reports related to the
guidelines, policies and decisions of the Government and the Prime Minister,
and to the responsibilities of multiple ministries and sectors;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
g/ The
central citizen reception board shall receive and handle complaints,
denunciations, petitions and reports other than those specified at Points a, b,
c, d, dd and e of this Clause.</div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The Government General Inspector and Chairperson of the
Government Office shall receive in person citizens at central citizen reception
offices at least 1 day a month and irregularly receive citizens in the cases
specified in Clause 3, Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The Government General Inspector shall issue rules on
citizen reception at central citizen reception offices.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 12.</span></b><span style="color: black;"> Citizen
reception at provincial-level citizen reception offices</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The provincial-level citizen reception office shall be
organized in every province or centrally run city for receiving citizens who
make complaints, denunciations, petitions or reports to the provincial or
municipal Party Committee (below referred to as provincial-level Party
Committee), National Assembly deputy delegation and provincial-level People’s Council
and People’s Committee.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The provincial-level citizen reception board shall be
established by the provincial-level People’s Committee, under the
provincial-level People’s Committee Office and led by a Deputy Chief of the
Office, and shall directly manage the provincial-level citizen reception
office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Office, the Inspection Board and the Internal
Affairs Board of the provincial-level Party Committee, the Office of the
National Assembly deputy delegation and the provincial-level People’s Council
shall send their representatives to coordinate with the provincial-level
citizen reception board in regularly receiving citizens at the provincial-level
citizen reception office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The scope of receiving and handling complaints,
denunciations, petitions and reports at the provincial-level citizen reception
office is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Representatives of the provincial-level Party Committee
Office shall receive and handle petitions and reports on the line and policies
of the Party; and complaints and denunciations about party building work and
other matters related to the tasks and powers of the provincial-level Party
Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Representatives of the Inspection Board of the
provincial-level Party Committee shall receive and handle petitions and reports
related to the functions, tasks and powers of the Inspection Boards of the
Party Committees of the provincial and lower levels; and complaints and
denunciations about matters related to party discipline, qualities of officials
and party members, and activities within Party organizations falling under the
competence of the Inspection Board of the provincial-level Party Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Representatives of the provincial-level Internal Affairs
Board shall receive and handle petitions and reports related to the functions,
tasks and powers of the provincial-level Internal Affairs Board; and complaints
and denunciations about internal affairs and corruption prevention and control
falling under the competence of the provincial-level Internal Affairs Board;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Representatives of the Office of the National Assembly
deputy delegation and the People’s Council shall receive citizens making
complaints, denunciations, petitions or reports to National Assembly deputies
of the local National Assembly deputy delegation and the provincial-level
People’s Council related to the performance of the tasks and powers of the
National Assembly and the People’s Council;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ The provincial-level citizen reception board shall
receive and handle complaints, denunciations, petitions and reports related to
responsibilities of the provincial-level People’s Committee and its
chairperson, matters to be reported to the provincial-level People’s Committee
chairperson for direction; matters on the guidelines and decisions of the
provincial-level People’s Committee; and complaints, denunciations, petitions
and reports other than those specified at Points a, b, c and d of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The provincial-level People’s Committee chairperson
shall receive in person citizens at the provincial-level citizen reception
office at least 1 day a month and irregularly receive citizens in the cases
specified in Clause 3, Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The provincial-level People’s Committee chairperson
shall issue rules on citizen reception at the provincial-level citizen
reception office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 13.</span></b><span style="color: black;"> Citizen
reception at district-level citizen reception offices</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The district-level citizen reception office shall be
established in every rural district, urban district, provincial town and
provincial city for receiving citizens making complaints, denunciations,
petitions or reports to the district-level Party Committee, People’s Council
and People’s Committee. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The district-level citizen reception board shall be
established by the district-level People’s Committee, under the Office of the
district-level People’s Council and People’s Committee, and led by a Deputy
Chief of the Office, and shall directly manage the district-level citizen
reception office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Office and Inspection Board of the district-level
Party Committee shall send representatives to coordinate with the
district-level citizen reception board in regularly receiving citizens at the
district-level citizen reception office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. The scope of receiving and handling complaints,
denunciations, petitions and reports at the district-level citizen reception
office is prescribed as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Representatives of the district-level Party Committee
Office shall receive and handle petitions and reports on the line and policies
of the Party; and complaints and denunciations about party building work
falling within the competence of the district-level Party Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Representatives of the Inspection Board of the
district-level Party Committee shall receive and handle petitions and reports
related to the functions, tasks and powers of the Inspection Boards of the
Party Committees of district and lower levels; and complaints and denunciations
about matters related to party discipline, qualities of officials and party
members, and activities within Party organizations falling under the competence
of the Inspection Board of the district-level Party Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The district-level citizen reception board shall receive
and handle complaints, denunciations, petitions and reports related to the
performance of the tasks and powers of the district-level People’s Council;
responsibilities of the district-level People’s Committee and its chairperson,
matters to be reported to the district-level People’s Committee chairperson for
direction; matters on guidelines and decisions of the district-level People’s
Committee, and complaints, denunciations, petitions and reports other than
those specified at Points a and b of this Clause.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. The district-level People’s Committee chairperson shall
receive in person citizens at the district-level citizen reception office at
least 2 days a month and irregularly receive citizens in the cases specified in
Clause 3, Article 18 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">6. The provincial-level People’s Committee chairperson
shall issue rules on citizen reception at the district-level citizen reception
office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 14.</span></b><span style="color: black;"> Tasks and
powers the head of a citizen reception board</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To manage and administer activities at the citizen
reception office; to administer and assess the task performance of citizen
reception officers of agencies and organizations regularly participating in
receiving citizens at the citizen reception office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To assign civil servants to regularly receive citizens
at the citizen reception office.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To assume the prime responsibility for, and coordinate with
representatives of agencies and organizations participating in regularly
receiving citizens at the citizen reception office, and other concerned
agencies and organizations in, preparing the citizen reception by leaders of
central, provincial- and district-level party and state agencies, National
Assembly deputies and People’s Council deputies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. To request or propose related agencies, organizations
and units to send responsible persons to the citizen reception office for
participation in receiving citizens in complicated or other necessary cases.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">5. To request or propose competent agencies, organizations,
units or persons to handle violators of the law on citizen reception or rules
and regulations on citizen reception.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 15.</span></b><span style="color: black;"> Citizen
reception in communes, wards and townships</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Citizen reception by the Party Committees, People’s
Councils and People’s Committees of communes, wards or townships shall be
conducted at the offices of the People’s Committees of communes, wards or
townships (below referred to as commune-level People’s Committees).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The commune-level People’s Committee chairperson shall
personally manage citizen reception work at the commune level and perform the
following tasks:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To issue rules on citizen reception;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To arrange a convenient place and other necessary
conditions for receiving citizens at the office of the commune-level People’s
Committee;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To appoint citizen reception officers;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To receive in person citizens at the office of the
commune-level People’s Committee office at least 1 day a week and irregularly
receive citizens in the cases specified in Clause 3, Article 18 of this Law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To closely coordinate with related agencies,
organizations and units in receiving citizens and handling cases involving many
people making complaints, denunciations, petitions or reports on the same
matter; to ensure safety and order for citizen reception activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To review the situation and results of citizen reception
work and periodically and irregularly report thereon to competent agencies and
organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IV</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CITIZEN RECEPTION AT STATE
ADMINISTRATIVE AGENCIES; PEOPLE’S COURTS; PEOPLE’S PROCURACIES AND THE STATE
AUDIT</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 16.</span></b><span style="color: black;">
Organization of citizen reception at state administrative agencies</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Ministries and ministerial-level agencies shall
establish a citizen reception section or arrange civil servants of their
inspectorates to receive citizens.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Ministers and heads of ministerial-level agencies shall
prescribe the citizen reception by their attached organizations in conformity
with the requirements, organizational characteristics and operations of each
organization.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Specialized agencies of provincial-level People’s
Committees shall arrange civil servants of their inspectorates to receive
citizens.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Provincial-level People’s Committee chairpersons shall
prescribe the citizen reception by agencies under specialized agencies of
provincial-level People’s Committees and by specialized agencies of
district-level People’s Committees in conformity with the requirements, organizational
characteristics and operations of each agency.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Government, the Government Inspectorate, the
Government Office, provincial-level People’s Committees, district-level
People’s Committees, provincial-level People’s Committee Offices and Offices of
district-level People’s Councils and People’s Committees having regularly
participated in receiving citizens at central, provincial-level and
district-level citizen reception offices shall not arrange places for regular
citizen reception in their agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 17.</span></b><span style="color: black;"> Citizen
reception at People’s Courts, People’s Procuracies and State Audit Offices</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Supreme People’s Court, People’s Courts of all
levels, the Supreme People’s Procuracy, People’s Procuracies of all levels, the
State Audit Office and regional State Audit Offices shall organize citizen
reception and arrange citizen reception places of their agencies to receive
complaints, denunciations, petitions and reports of citizens.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within the ambit of their tasks and powers, the Chief
Justice of the Supreme People’s Court, the Procurator General of the Supreme
People’s Procuracy and the State Auditor General shall prescribe the
organization of citizen reception by their agencies, People’s Courts, People’s
Procuracies of all levels, and regional State Audit Offices, respectively.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 18.</span></b><span style="color: black;">
Responsibilities of heads of agencies for citizen reception</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. To lead, direct and organize citizen reception work of
their agencies:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ To issue rules and regulations on citizen reception;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ To arrange convenient places for citizen reception; to
ensure necessary physical foundations for citizen reception;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ To assign cadres and civil servants to regularly receive
citizens;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ To closely coordinate with related agencies,
organizations and units in receiving citizens and handling cases involving many
people making complaints, denunciations, petitions or reports on the same
matter; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">dd/ To examine and urge responsible agencies,
organizations, units and persons under their management to abide by the law on citizen
reception;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">e/ To ensure safety and order for citizen reception
activities;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">g/ To report on the situation and results of citizen
reception work to competent agencies and organizations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. To receive in person citizens at least 1 day a month at
citizen reception places of their agencies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. To irregularly receive citizens in the following cases:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Pressing and complicated cases involving many people and
related to responsibilities of many agencies, organizations and units, or about
which opinions of agencies, organizations and units remain divergent; </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Cases, without prompt direction and consideration, may
cause serious consequences, lead to destruction of state or collective
property, harm the life or property of people, or affect security, political
stability or social order and safety.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. When receiving citizens, to reply on the settlement of
cases to citizens. If unable to reply immediately, to direct agencies,
organizations, units, civil servants or public employees under their management
in promptly considering and settling the cases and notifying the time of reply
to citizens.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 19.</span></b><span style="color: black;"> Citizen
reception places</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Citizen reception places of agencies, organizations and
units must be located in convenient positions and have necessary physical foundations
for citizens to present their complaints, denunciations, petitions or reports
easily and conveniently.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">At citizen reception places must be posted up rules on
citizen reception of agencies or units, guidelines on the process of receiving
citizens and settling complaints, denunciations, petitions and reports in
accordance with law, and the information specified in Clause 2, Article 24 of
this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall prescribe in detail the arrangement
of physical foundations of citizen reception places.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter V</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CITIZEN RECEPTION BY
NATIONAL ASSEMBLY AGENCIES, NATIONAL ASSEMBLY DEPUTIES, PEOPLE’S COUNCILS AND
DEPUTIES OF PEOPLE’S COUNCILS OF ALL LEVELS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 20.</span></b><span style="color: black;"> Citizen
reception by National Assembly agencies</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. National Assembly agencies shall organize citizen
reception at citizen reception places of the National Assembly, or citizen
reception places selected by National Assembly agencies when necessary, in
order to receive complaints, denunciations, petitions and reports of voters. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The National Assembly Standing Committee shall direct,
regulate, coordinate and organize citizen reception by National Assembly
agencies and National Assembly deputies.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The People’s Aspirations Board of the National Assembly
Standing Committee shall assist the latter in organizing citizen reception by
National Assembly agencies and National Assembly deputies; and represent
National Assembly agencies to regularly receive citizens at central citizen
reception offices and citizen reception places of the National Assembly.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. The Ethnic Council and Committees of the National
Assembly shall assign representatives of their standing bodies to receive
citizens making complaints, denunciations, petitions or reports; study and
handle complaints, denunciations, petitions and reports on the fields under
their responsibilities; and coordinate with the People’s Aspirations Board and
concerned agencies in receiving citizens when necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 21.</span></b><span style="color: black;"> Citizen
reception by National Assembly deputies</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. National Assembly deputies shall receive citizens at
provincial-level citizen reception offices or citizen reception places arranged
by National Assembly deputy delegations as assigned by heads of National
Assembly deputy delegations or when necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The agenda on citizen reception by National Assembly
deputies shall be notified to National Assembly deputies at least 10 working
days before the date planned for reception. When unable to receive in person
citizens according to the notified agenda, a National Assembly deputy shall report
such to the head of the National Assembly deputy delegation at least 5 working
days before the date planned for reception.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. When citizens request to meet National Assembly deputies
to present their complaints, denunciations, petitions or reports, National
Assembly deputies shall arrange time to receive them. If unable to receive them
yet, National Assembly deputies shall assign persons to receive their written
complaints, denunciations, petitions or reports, or make appointment to receive
citizens at appropriate time.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. National Assembly deputy delegations shall organize
citizen reception by National Assembly deputies; assist National Assembly
deputies in forwarding written complaints, denunciations, petitions or reports
and monitoring and urging the settlement of complaints, denunciations,
petitions and reports of citizens forwarded by National Assembly deputies or
National Assembly deputy delegations to competent agencies, organizations or
units.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 22.</span></b><span style="color: black;"> Citizen
reception by People’s Councils and deputies of People’s Councils of all levels</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Provincial- or district-level People’s Council deputies
shall receive citizens at the citizen reception office of the respective level
or at citizen reception places of the localities which they represent as
arranged by the standing body of the People’s Council of the respective level.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Commune-level People’s Council deputies shall receive
citizens at the office of the commune-level People’s Committee.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The standing bodies of provincial- and district-level People’s
Councils and commune-level People’s Council chairpersons shall organize citizen
reception by People’s Council deputies of their levels; work out the agenda on
citizen reception by People’s Council deputies; assign civil servants to
regularly receive citizens at provincial- and district-level citizen reception
offices; and organize citizen reception by People’s Council deputies at citizen
reception places of the localities which the deputies represent. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. People’s Council deputies shall receive citizens as
assigned according to the agenda. When receiving complaints, denunciations,
petitions or reports of citizens, People’s Council deputies shall study them
and guide citizens in sending their complaints, denunciations, petitions or
reports to relevant competent agencies, organizations or persons. When
necessary, People’s Council deputies shall directly or via the standing body of
the People’s Council of the respective level or via the commune-level People’s
Council chairperson forward citizens’ written complaints, denunciations,
petitions or reports to competent agencies, organizations or units and monitor
and urge their settlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 23.</span></b><span style="color: black;"> Detailed
provisions on citizen reception by agencies of the National Assembly, National
Assembly deputies, People’s Councils and People’s Council deputies of all
levels</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The National Assembly Standing Committee shall prescribe in
detail citizen reception by agencies of the National Assembly, National
Assembly deputies, People’s Councils and People’s Council deputies of all
levels.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VI</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CITIZEN RECEPTION BY
AGENCIES, ORGANIZATIONS, UNITS AND INDIVIDUALS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 24.</span></b><span style="color: black;">
Announcement of citizen reception by agencies, organizations, units and
individuals</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Central and provincial- and district-level citizen
reception boards shall post up at citizen reception offices the agenda on
citizen reception by leaders of central or local party and state agencies and
lists of agencies, organizations and units with representatives to participate
in citizen reception, and matters to be settled at each citizen reception.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies, organizations or units shall post up
information on citizen reception by their agencies, organizations or units at
their offices and citizen reception places and on their websites (if any).</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Information to be announced includes:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The citizen reception place;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Time of regular citizen reception;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Agenda on citizen reception by the head of the agency,
organization or unit; participants and tentative contents of regular citizen
reception.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. Agendas on citizen reception by representatives of the
Ethnic Council and Committees of the National Assembly, National Assembly
deputies and People’s Council deputies must be posted up at citizen reception
places of the National Assembly, National Assembly deputy delegations and
provincial-, district- and commune-level People’s Councils.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">4. Citizen reception agendas provided in Clause 1, at Point
c, Clause 2, and in Clause 3 of this Article must be posted up at least 5
working days prior to the date of citizen reception. If unable to receive
citizens according to the announced agenda for plausible reasons, the citizen
reception date may be delayed but a tentative time for citizen reception must
be specifically notified at the citizen reception place.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 25.</span></b><span style="color: black;"> Receipt
and initial processing of complaints, denunciations, petitions and reports</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A citizen reception officer shall receive citizens
making complaints, denunciations, petitions or reports and request them to
state their full names and addresses or produce their personal identity papers
and letters of authorization (if any); receive their complaints, denunciations,
petitions or reports, or guide them in presenting the matter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Contents of the matter presented must be recorded in the
citizen reception book, including the serial number and date of reception, full
name, address, contents of the matter, the process of consideration and
settlement by competent agencies, organizations or units (if any); request and
proposal of the person making the complaint, denunciation, petition or report;
receipt and handling of the matter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of unavailability of a written complaint,
denunciation, petition or report, the citizen reception officer shall guide the
making thereof, or shall fully and precisely write contents of the complaint,
denunciation, petition or report and request the citizen to sign or press
his/her fingerprint on this record for certification. If the contents presented
are unclear and incomplete, the citizen reception officer shall request
additional presentation on the matter or supplementation of documents and
evidence.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case there are complaints as well denunciations,
petitions or reports in a single petition, the citizen reception officer shall
guide the citizen concerned to write separate petitions for complaints and
denunciations, petitions or reports to competent agencies, organizations and
units in accordance with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 26.</span></b><span style="color: black;">
Classification and forwarding of contents of complaints, denunciations,
petitions and reports to competent agencies and persons for processing and
settlement</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. In the course of citizen reception, complaints and
denunciations shall be classified and forwarded to competent agencies,
organizations, units and persons for processing and settlement as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The citizen reception officer shall receive information
and enclosed documents and evidence and report them to a competent person for
processing, if his/her agency, organization or unit is competent to settle the
complaints or denunciations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The citizen reception officer shall refer the person
making complaints or denunciations to a competent agency, organization or unit
for making complaints or denunciations if his/her agency, organization or unit
is not competent to settle such complaints or denunciations. If an agency,
organization or unit of a lower level is competent to settle complaints or
denunciations but such complaints or denunciations have not been settled, the
citizen reception officer shall report such to a competent person for
requesting that agency, organization or unit to settle the complaints or
denunciations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ If the complaints or denunciations have been settled
according to policies and law, the citizen reception officer shall give
explanations and instructions for the person making complaints or denunciations
to comply with the decision on settlement of such complaints or denunciations
and the decision on handling of denounced violations, and request that citizen
to stop his/her complaints or denunciations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ In case of receiving complaints or denunciations not
submitted in person by the person making such complaints or denunciations, the
citizen reception officer shall classify and process such complaints or
denunciations in accordance with the law on complaints and denunciations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. In the course of citizen reception, petitions and
reports shall be classified and forwarded to competent agencies, organizations,
units and persons for processing and settlement as follows:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The citizen reception officer shall report petitions or
reports to a competent person for study, consideration and settlement or
assignment of a section to study, consider and settle such petitions or
reports, if his/her agency, organization or unit is competent to settle them;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ The citizen reception officer shall forward the petition
or the record of the contents presented by the person making the petition or
report to a competent agency, organization or unit for study, processing,
consideration and settlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 27.</span></b><span style="color: black;">
Responsibility for notification to citizen reception boards and citizen
reception officers of the settlement of forwarded complaints, denunciations,
petitions and reports</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A competent person of an agency, organization or unit
shall consider, handle or assign a specialized section to consider, handle and
notify the handling results of complaints, denunciations, petitions and reports
forwarded by the citizen reception section of his/her agency, organization or
unit to the citizen reception officer for notification to persons making
complaints, denunciations, petitions or reports according to Clause 1, Article
28 of this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies, organizations or units receiving complaints
and denunciations forwarded by National Assembly agencies, National Assembly
deputies, People’s Council deputies or citizen reception boards shall consider
and settle those complaints and denunciations in accordance with law and notify
the results to the forwarding agencies or persons within 7 working days after
settling a matter. In case such matter has been settled, they shall immediately
notify such to the forwarding agencies or persons.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 28.</span></b><span style="color: black;">
Notification of handling results of complaints, denunciations, petitions and
reports</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. Within 10 working days after receiving a complaint,
denunciation, petition or report, a citizen reception officer shall directly
reply or notify in writing to the person making that complaint, denunciation,
petition or report of one of the following information:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ The complaint, denunciation, petition or report has been
processed for settlement;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ More processing time is needed to consider the
complaint, denunciation, petition or report as additional verification is
required according to the Law on Complaints or the Law on Denunciations;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ The complaint or denunciation is rejected because it
does not fall under the settling competence of the agency, organization or unit
or the conditions for processing that complaint or denunciation are not fully
met;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ The complaint, denunciation, petition or report has been
forwarded to a competent agency, organization, unit or person for settlement.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Agencies, organizations and persons competent to settle
complaints and denunciations shall notify settlement results to persons making
complaints and denunciations in accordance with the law on complaints and denunciations.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">Within 5 working days after receiving a notice provided in
Clause 2, Article 27 of this Law, National Assembly agencies, National Assembly
deputies, People’s Council deputies or citizen reception boards shall notify
persons making complaints or denunciations of settlement results, if these
persons have previously so requested.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">RESPONSIBILITY FOR
RECEIVING AND HANLDING COMPLAINTS, DENUNCIATIONS, PETITIONS OR REPORTS ON THE
SAME MATTER MADE BY MANY PEOPLE</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 29.</span></b><span style="color: black;">
Appointment of representatives for making complaints, denunciations, petitions
or reports on the same matter </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">When many people make complaints, denunciations, petitions
or reports on the same matter at a citizen reception place, the citizen
reception officer shall request them to appoint a representative to present
their complaints, denunciations, petitions or reports (below referred to as
representative). This representative must be one among those persons making
complaints, denunciations, petitions or reports. The appointment of a
representative must be made in writing and signed by all persons making
complaints, denunciations, petitions or reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case the number of persons making complaints,
denunciations, petitions or reports is between 5 and 10, 1 or 2 representatives
may be appointed. If this number is more than 10, more representatives may be
appointed but must not exceed 5. Representatives shall take responsibility
before law for the lawfulness of their representation and the written
appointment of representatives.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 30.</span></b><span style="color: black;"> Receipt
and handling of complaints, denunciations, petitions or reports on the same
matter made by many people at citizen reception places </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The head of an agency, organization, unit or citizen
reception board where many persons making complaints, denunciations, petitions
or reports gather, shall directly receive or assign a person to receive their
representative, listen to contents of their complaints, denunciations,
petitions or reports presented by this representative, and receive their complaints,
denunciations, petitions or reports together with information and documents
provided by the representative.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">In case of unavailability of written complaints,
denunciations, petitions or reports, the citizen reception officer shall either
request the representative to make a written one, or shall fully and precisely
record the matter presented by the representative, read out this record and
request the representative to sign or press his/her fingerprint on this record
for certification.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">If his/her agency, organization or unit is competent to
settle the complaints, denunciations, petitions or reports, the citizen
reception officer shall receive and consider processing the matter for
settlement and notify the representative of the persons making the complaints,
denunciations, petitions or reports of the handling results in accordance with
law. If not, he/she shall forward such complaints, denunciations, petitions or
reports or refer the persons making complaints, denunciations, petitions or
reports to an agency competent to settle the matter.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. For complicated complaints, denunciations, petitions or
reports involving many matters to be settled by different levels and sectors
which have been considered and settled by many agencies, organizations and units,
or cases involving many people with complicated developments, the head of an
agency, organization, unit or citizen reception board shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Assume the prime responsibility for, or coordinate with
related agencies, organizations and units or the representative of the People’s
Committee of the locality where arise the complaints, denunciations, petitions
or reports in, receiving the representative of the persons making complaints,
denunciations, petitions or reports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Request related agencies, organizations and units to
provide information and documents; assign responsible persons to receive the
representative of the persons making complaints, denunciations, petitions or
reports.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">3. In case the persons making complaints, denunciations,
petitions or reports commit provocative acts or cause disorder or intimidate
citizen reception officers and officials on duty, the head of the agency,
organization, unit or citizen reception board or the person managing the
citizen reception place shall promptly send more citizen reception officers and
request the police office or functional agencies to promptly take handling
measures.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 31.</span></b><span style="color: black;">
Responsibility of heads of agencies, organizations and units for coordination
in receiving and handling cases involving many persons making complaints,
denunciations, petitions or reports</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. When receiving a request from the head of an agency,
organization, unit, citizen reception board or the citizen reception place, the
head of a related agency, organization or unit shall:</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">a/ Assign a responsible person to receive or directly
receive the representative of persons making complaints, denunciations,
petitions or reports;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">b/ Provide information and documents on the matter
involving the complaints, denunciations, petitions or reports at the request of
competent persons;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">c/ Settle the matter under his/her competence or direct
agencies, organizations or units under his/her management to settle the matter
in accordance with law;</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">d/ Assume the prime responsibility for mobilizing,
persuading and taking measures for citizens to return to their localities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Within the ambit of their tasks and powers, heads of
police offices shall take, or coordinate with citizen reception boards and
related agencies, organizations and units in taking, measures to ensure public
order at places where many people come to make complaints, denunciations,
petitions or reports on the same matter; and handle violators in accordance
with law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 32.</span></b><span style="color: black;">
Responsibilities of the Government General Inspector, the Minister of Public
Security and chairpersons of the People’s Committees of Hanoi and Ho Chi Minh
City</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The Government General Inspector and the Minister of
Public Security shall, within the ambit of their tasks and powers, guide,
examine and urge chairpersons of People’s Committees, police offices and
inspection agencies of all levels and other state agencies in handling cases
involving many people making complaints, denunciations, petitions or reports on
the same matter. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The chairpersons of the People’s Committees of Hanoi and
Ho Chi Minh City shall assist and coordinate with the Government General
Inspector and the Ministry of Public Security in handling cases involving many
people making complaints, denunciations, petitions or reports on the same
matter at central citizen reception offices when so requested.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter VIII</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">CONDITIONS FOR ENSURING
CITIZEN RECEPTION ACTIVITIES</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 33.</span></b><span style="color: black;"> Conditions
for ensuring citizen reception activities</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. The State shall adopt policies and ensure funds for
citizen reception activities, apply information technology and other technical
means to develop a national database on citizen reception and handling of
written complaints, denunciations, petitions and reports of citizens to serve
citizen reception work.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. The Government shall detail conditions for ensuring
citizen reception activities.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 34.</span></b><span style="color: black;"> Criteria,
regimes and policies for citizen reception officers</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">1. A citizen reception officer must possess moral qualities
and professional qualifications, be conversant with policies of the Party and
laws of the State, practical and enthusiastic, have the ability to mobilize and
persuade the public, and be physically fit and responsible for the assigned
tasks.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">2. Citizen reception officers are entitled to allowance for
citizen reception and other benefits as prescribed by the Government.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Chapter IX</span></b></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto; text-align: center;">
<b><span style="color: black;">IMPLEMENTATION PROVISIONS</span></b></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 35.</span></b><span style="color: black;"> Effect</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">This Law takes effect on July 1, 2014.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The provisions on citizen reception of Chapter V of Law No.
09/1998/QH10 on Complaints and Denunciations which was amended and supplemented
under Law No. 26/2004/QH11 and Law No. 58/2005/QH11, and Chapter V of Law No.
02/2011/QH13 on Complaints, cease to be effective on the effective date of this
Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<b><span style="color: black;">Article 36.</span></b><span style="color: black;"> Detailing</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<span style="color: black;">The National Assembly Standing Committee, the Government
and other competent agencies and organizations shall detail the articles and
clauses as assigned in this Law.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<i><span style="color: black;">This Law was passed on November 25, 2013, by the XIII<sup>th</sup>
National Assembly of the Socialist Republic of Vietnam at its 6th session.-</span></i></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-margin-bottom-alt: auto;">
<br /></div>
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<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 314.4pt;" valign="top" width="419"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; text-align: center;">
<b><span style="color: black;">CHAIRMAN OF THE NATIONAL ASSEMBLY<br />
<br />
<br />
<br />
<br />
Nguyen Sinh Hung</span></b></div>
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