1. Decree No. 108/2015/ND-CP dated 28 October 2015 of the Government on detailed implementation of a number of Articles of the Law on Special Consumption Tax and the amended Law on Special Consumption Tax came into effect as from 1 January 2016.

The Decree stipulates the scope of adjustment, taxable objects, non-taxable objects, tax refund, tax rates, tax reduction and tax refund. In terms of regulations on the special excise duty on cars with 24 seats and below, the tax on such imported cars will be based on the importer's price. This importer’s price is never lower than 105 per cent of the selling price, which is the sum of the car's import price, import tax, and special excise tax at the import stage. If the charge is lower than this sum, the payable tax rate will be fixed by a tax agency following regulations on tax management.

As for 24-seat cars assembled and manufactured in Vietnam, the tax rate will be based on the carmakers' wholesale price. This will not fall more than 7 per cent short of the average charge exerted on automobile businesses.

2. Decree No. 109/2015/ND-CP dated 28 October 2015 of the Government on support of low-income people's artisans and elite artisans came into effect as from 1 January 2016.  

Accordingly, applicable beneficiaries are people's artisans and elite artisans recognized by the State, if their monthly income per capita is lower than the base line provided by the Government (VND1.15 million in this decree).

The grant of VND1 million will be applied to people specified at Points a, b and c, Clause 1, Article 2 of Decree 109/2015/ND-CP in case they belong to households with income per capita below 50 per cent of monthly salary base.

The grant of VND850,000 will be applied to people specified at Points a, b and c, Clause 1, Article 2 of this Decree in case they belong to households with income per capita ranging from 50 per cent of monthly salary base to the monthly salary base. People specified in Point d Clause 1, Article 2 of this Decree in case they belong to households with income per capita below 50 per cent of monthly salary base.

The grant of VND700,000 will be applied to people specified at Points d, Clause 1, Article 2 of this Decree in case they belong to households with income per capita ranging from 50 per cent of monthly salary base to the monthly salary base.

3. Decree No. 111/2015/ND-CP dated 3 November 2015 of the Government on the development of supporting industries came into effect as from 1 January 2016.  

According to the Decree, individuals and organizations conducting research and development on the priority list of spare parts can access assistance, funds, and other resources for research, development, and training.

Cooperation projects between manufacturers and those transferring technology will receive partial financial assistance. Manufacturing a prototype product on the priority list will also receive assistance of up to 50 per cent. The Government will also cover up to 75 per cent of the cost of technology transfers for projects using more than 85 per cent of raw materials from domestic mineral processing, including metallic and non-metallic ores, and petroleum products.

Furthermore, the Government issued the priority list of spare parts, laying an emphasis on products in garment and textile, footwear, car assembly, mechanical engineering, and high-tech industries.

4. Decree 113/2015/ND-CP provides special allowances, supplements, responsibility allowances and allowances for work in heavy, harmful and dangerous situations for teachers in public vocational education establishments.

Accordingly, teachers in charge of teaching the disabled in public vocational education establishments for people with disabilities, or classes for people with disabilities in public vocational education establishments, will enjoy responsibility allowances equal to 0.3 of base salary and allowances for teaching people with disabilities equal to 70 percent of current salaries, plus executive and/or seniority allowances (if any).

Teachers who are not specialized in teaching people with disabilities in classes in public vocational education establishments for people with disabilities will enjoy responsibility allowances equal to 0.3 of base salary and allowances for teaching people with disabilities equal to 40 percent of current salaries plus executive and/or seniority allowances (if any).

Besides, teachers specialized in teaching people with disabilities in social integration classes in public vocational education establishments will enjoy responsibility allowances equal to 0.2 of base salary and allowances for teaching people with disabilities with the following rates.

The rate of 35 percent of current salaries plus executive and/or seniority allowances (if any) will be applied to integration classes with 5 - below 10 per cent of disabled students; the rate of 40 percent of current salaries plus executive and/or seniority allowances (if any) will be applied to integration classes with 10 - below 20 percent of disabled students. The rate of 45 percent of current salaries plus executive and/or seniority allowances (if any) will be applied to integrated classes with 20 - below 30 percent of disabled students.

5. Decree No 115/2015/ND-CP dated 11 November 2015 of the Government guiding the implementation of some articles of the Law on Social Insurance of 2014 came into effect as from 1 January 2016. 

The Decree contains governmental guidance on the implementation of some articles of the Law on Social Insurance of 2014, provides detailed information on the payments and benefits of the social insurance regime for Vietnamese employees working under labor contracts.

The Law adds three more groups of subjects to be covered by compulsory social insurance. These are people working under labor contracts of a definite term between one full month and under three months; part-time communal cadres; and foreigners working in Vietnam and possessing work permits, practice certificates, or licenses issued by competent Vietnamese authorities.

Notably, from 1 January to 31 December 2017, social insurance premiums will be based on employees’ wages and allowances, stated in their labor contracts. However, from 1 January 2018 onwards, it will cover wages, allowances, and other additional payments stated in the labor contract. The social insurance premium is equal to 26 percent of employees’ income, 8 percent of which are payable by the employee, and the remaining 18 percent by enterprises.

6. Decree No. 117/2015/ND-CP dated 12 November 2015 of the Government on establishment, management and use of housing and real estate market information system came into effect as from 1 January 2016.

According to the Decree, the system will be built uniformly nationwide and will include a database on housing projects and the real estate market, an information technology infrastructure, and a software system to serve housing management and operations.

The new regulation also addresses violations in the building, management, and use of the system, including providing inaccurate, inadequate, and untimely information on the housing and real estate market. Falsifying or leaking, as well as illegal misappropriation, misuse or distortion of information and data will be offences punishable by law.

7. Decree No. 122/2015/ND-CP dated 14 November 2015 of the Government on region-based minimum wages for employees working for companies, cooperative unions, cooperatives, cooperative groups, farms, households, individuals and organizations hiring employees under labor contracts came into effect as from 1 January 2016.

According to the Decree, applicable to employees working for companies, cooperative unions, cooperative groups, farms, households, individuals, and organization hiring employees under labor contracts, regional minimum wages will be raised by an average 12.4 per cent, or VND250,000-400,000 ($11.1-17.8) per month, depending on geographical regions.

8. Decree No. 123/2015/ND-CP dated 15 November 2015 of the Government detailing and providing measures to implement the Law on Civil Status came into effect as from 1 January 2016. The Decree covers regulations on submission of required papers for registration of birth, marriage and death.

9. Decree No. 124/2015/ND-CP dated 19 November 2015 of the Government amending a number of articles of the Government’s Decree No. 185/2013/ND-CP of 15 November 2013, on sanctioning of administrative violations in commercial activities, production of and trading in counterfeit or banned goods and protection of consumers’ interests took effect as from 5 January 2016.

10. Decree No. 125/2015/ND-CP dated 4 December 2015 of the Government on management of flight operation will take effect as from 26 January 2016.

This Decree stipulates in detail the organization and use of the airspace; grant of flight permits; coordination of management of civil and military air navigation; and management of special air navigation, applies to Vietnamese organizations and individuals and foreign organizations and individuals related to the organization and use of the airspace; grant of flight permits; coordination of management of civil and military air navigation; and management of special air navigation.

11. Beside the documents mentioned as above, other legal normative documents also come into effect as from January 2016, including:

- Decision No. 46/2015/QD-TTg of the Prime Minister dated 28 September 2015 on the financial support for workers took effect as from 1 January 2016;

- Decision No. 52/2015/QD-TTg dated 20 October 2015 of the Prime Minister on management of border trade activities with bordering countries took effect as from 1 January 2016;

- Decision No. 53/2015/QD-TTg dated 20 October 2015 of the Prime Minister on policies for boarding students at schools, colleges and vocational schools took effect from 1 January 2016;

- Decision No. 57/2015/QD-TTg dated 16 October 2015 of the Prime Minister on policies for youth volunteer activities took effect from 1 January 2016;

- Decision No. 58/2015/QD-TTg dated 17 November 2015 of the Prime Minister on standards, quotas, management and use of equipment and machines at State agencies, organizations, and public service units took effect from  1 January 2015;

- Decision No. 59/2015/QD-TTg dated on 19 November 2015 of the Prime Minister on multidimensional approach to poverty for the period 2016-2020 will take effect from 5 January 2016;

- Circular No. 60/2015/TT-BGTVT dated 2 November 2015 of the Ministry of Transport amending and supplementing a number of articles of the Minister of Transport’s Circular No. 63/2014/TT-BGTVT of 7 November 2014, on provision and management of by-car transport services and road transport support services took effect as from 1 January 2016;

- Circular No. 24/2015/TT-NHNN dated 8 December 2015 of the State Bank of Vietnam on the provision of foreign-currency loans by credit institutions and foreign bank branches to resident clients came into effect as from 1 January 2016;

- Circular No. 180/2015/TT-BTC dated 13 November 2015 of the Ministry of Finance guiding the registration of securities trading in the unlisted public company market     took effect as from 1 January 2016;

- Circular No. 23/2015/TT-BKHCN dated of 13 November 2015 of the Ministry of Science and Technology on import of used machinery, equipment and technological lines came into effect as from 1 January 2016;

- Circular 47/2015/TT-BLDTBXH dated 16 November 2015 of the Ministry of Labor – Invalids and Social Affairs specifying changes in salary payment term took effect as from 1 January 2016;

- Circular No. 14/2015/TT-BKHDT dated 17 November 2015 of the  Ministry of Planning and Investment issuing the list of machines, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products which can be produced at home took effect as from 1 January 2016;

- Circular No. 45/2015/TT-BYT dated 30 November 2015 of the Ministry of Health on healthcare worker’ uniforms came into effect as from 1 January 2016;

- Circular No. 23/2015/TT-NHNN dated 4 December 2015 of the State Bank of Vietnam amending a number of articles of the Regulation on compulsory reserves applicable to credit institutions promulgated with the State Bank Governor’s Decision No. 581/2003/QD-NHNN of  9 June 2003 will come into effect as from 28 January 2016./.