List of outstanding new policies taking effect from early June 2023

New guidelines on classification of fixed assets of state agencies; amendments to application dossiers for amendments and supplements to electricity operation licenses... are prominent new policies that will take effect from the beginning of June 2023 (from June 1-10).

Điểm danh những chính sách mới nổi bật có hiệu lực từ đầu tháng 6/2023

Prominent new policies take effect from early June 2023.

1. Guidelines for classifying fixed assets of state agencies

This is the content of Circular 23/2023/TT-BTC dated April 25, 2023 guiding the management regime, depreciation and amortization of fixed assets at agencies, organizations, units and fixed assets assigned by the State to enterprises for management, excluding the State capital component in the enterprise.

Accordingly, the classification of fixed assets of state agencies is as follows:

- Classification by nature and characteristics of assets includes:

+ Tangible fixed assets are assets that have physical form, independent structure or are a system of many separate parts linked together to perform one or several specific functions.

+ Intangible fixed assets are assets without physical form that agencies, organizations, units, and enterprises have invested in creating assets or are formed through the process of operation.

+ Special fixed assets are assets whose formation cost cannot be determined or whose real value cannot be assessed but require strict management of physical objects (such as: antiques, exhibits in museums, mausoleums, ranked historical relics, ancient documents, rare documents...), fixed assets are the brand of public service units.

- Classification by origin of asset formation:

+ Fixed assets formed by purchase.

+ Fixed assets formed by construction investment.

+ Fixed assets assigned and transferred.

+ Fixed assets that are donated or promoted (including cases where the supplier exchanges old assets for new ones after a period of use according to the manufacturer/supplier's policy).

+ Fixed assets discovered to be in surplus during inventory (not yet tracked in accounting books).

+ Fixed assets of public service units are received after the expiration of the joint venture or association term as prescribed in Clause 6, Article 47 of Decree 151/2017/ND-CP.

+ Fixed assets formed from other sources.

Circular 23/2023/TT-BTC takes effect from June 10, 2023 and replaces Circular 45/2018/TT-BTC dated May 7, 2018.

2. Amending the application for amendment and supplement of electricity operation license

On April 21, 2023, the Minister of Industry and Trade issued Circular 10/2023/TT-BCT amending Circular 21/2020/TT-BCT regulating the order and procedures for granting electricity operation licenses, effective from June 9, 2023.

Accordingly, the application dossier for amending and supplementing the electricity operation license includes:

- In case of changing the name or head office address of the unit as prescribed in Clause 2, Article 14 of Circular 21/2020/TT-BCT, the dossier includes the following contents:

+ Application for electricity operation license according to Form 01 specified in the Appendix issued with Circular 21/2020/TT-BCT;

+ Copy of Business Registration Certificate or Establishment Decision, Establishment Certificate (for organizations without Business Registration Certificate) of the organization requesting the license.

- In case an organization requests a license to receive the transfer of assets or reduce part of the scope of operations from a unit that has been granted an electricity operation license, the application file to amend the electricity operation license includes:

+ Application for electricity operation license according to Form 01 specified in the Appendix issued with Circular 21/2020/TT-BCT;

+ Copy of the Business Registration Certificate or Establishment Decision or Establishment Certificate (for organizations without a Business Registration Certificate) of the organization requesting the license;

+ Documents proving the transfer of assets; documents proving the transfer of personnel or documents on the team directly managing technical, operational management, and consulting experts according to the corresponding provisions in Clause 3, Article 6, Clause 3, Article 7, Clause 3, Article 8 and Clause 3, Article 9 of Circular 21/2020/TT-BCT in case of personnel changes.

3. Instructions on the process of recognizing revolutionary activists before January 1, 1945

This is the content of Circular 14/2023/TT-BCA guiding the process of recognizing and implementing preferential treatment for people with revolutionary contributions under the responsibility of the Ministry of Public Security .

The procedure for recognizing revolutionary activists before January 1, 1945 is as follows:

- Individuals write a declaration according to Form No. 01, Appendix I, Decree 131/2021/ND-CP and send it to the People's Committee of the commune, ward or town where they permanently reside, along with one of the documents specified in Article 5 of Decree 131/2021/ND-CP.

- After receiving all the documents as prescribed in Clause 1 and Clause 2, Article 7 of Decree 131/2021/ND-CP transferred by the People's Committee at the commune level, the Standing Committee of the Central Public Security Party Committee assigns the Department of Organization and Personnel to preside over the appraisal and report.

- The Department of Personnel Organization, within 20 days from the date of receipt of all documents, is responsible for coordinating with the Public Security of relevant units and localities to verify and complete the dossier, request the Standing Committee of the Central Public Security Party Committee to consider and issue a decision to recognize revolutionary activists before January 1, 1945 according to Form No. 49, Appendix I, Decree 131/2021/ND-CP; transfer the dossier with the recognition decision to the Department of Labor - Invalids and Social Affairs where the beneficiary is a permanent resident to implement the preferential regime.

Circular 14/2023/TT-BCA takes effect from June 5, 2023 and replaces Circular 61/2013/TT-BCA.

4. Promulgate National Technical Regulations on Construction Classification for Construction Design

This is the content of Circular 05/2022/TT-BXD on QCVN 03:2022/BXD National technical regulation on Classification of works for construction design.

Accordingly, QCVN 03:2022/BXD National technical regulation on Classification of works for construction design is issued.

- This standard stipulates the classification of works according to the following criteria:

+ Consequences due to damage or destruction of building structures (hereinafter referred to as consequence level);

+ The design life of the project;

+ Technical classification of fire for buildings (or parts of buildings, hereinafter referred to as buildings), including: fire resistance level, structural fire hazard level and fire hazard group according to function.

- This standard applies to determine economic and technical solutions when designing civil, industrial, technical infrastructure and other house-type works.

- This standard applies when designing and constructing new works specified in 1.1.2 of this standard, and is encouraged to be applied when designing and renovating existing works.

- This standard applies to organizations and individuals involved in construction investment activities in Vietnam.

Circular 05/2022/TT-BXD takes effect from June 1, 2023 and replaces Circular 12/2012/TT-BXD dated December 28, 2012.

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