On Monday, June 24th, under the chairmanship of National Assembly Chairman Tran Thanh Man, the National Assembly continued its twenty-third day of work at the 7th Session of the 15th National Assembly at the National Assembly building in Hanoi .

Morning
Under the direction of Vice Chairman of the National Assembly Nguyen Khac Dinh, the National Assembly held a plenary session in the hall, carrying out the following contents:
Content 1: The National Assembly heard Ms. Le Thi Nga, Member of the Standing Committee of the National Assembly and Chairwoman of the National Assembly's Judicial Committee, present the report explaining, receiving feedback, and revising the draft Law on the Organization of People's Courts (amended).
Then, the National Assembly voted to pass the Law on Organization of People's Courts (amended) by electronic voting, with the following results: 464 delegates participated in the vote (equal to 95.28% of the total number of National Assembly delegates); 459 delegates approved (equal to 94.25% of the total number of National Assembly delegates); 4 delegates did not approve (equal to 0.82% of the total number of National Assembly delegates); 1 delegate did not vote (equal to 0.21% of the total number of delegates).
Content 2: The National Assembly discussed in the hall the draft Law on Prevention and Combat of Human Trafficking (amended). At the discussion session, 24 National Assembly deputies spoke, of which the majority of opinions highly agreed on the necessity of amending the Law on Prevention and Combat of Human Trafficking to ensure the consistency of the legal system and overcome shortcomings in the implementation of current laws on prevention and combat of human trafficking.
In addition, delegates also thoroughly analyzed and assessed the practical situation, existing problems and obstacles, and proposed solutions to revise and improve many contents and provisions of the draft law, specifically: the scope and subjects of regulation; acts of human trafficking; acts strictly prohibited in human trafficking activities; State policies on preventing and combating human trafficking; regulations on exemption from criminal liability and administrative handling for victims forced to commit illegal acts; beneficiaries and support regimes; initial hardship allowances and loan support for victims; the principle of gender equality; reporting, informing, and denouncing violations; protective measures and applicable authority; information dissemination and education on preventing and combating human trafficking; management of security and order, etc.
Delegates suggested considering and supplementing a number of regulations such as: regulations related to the act of buying and selling fetuses in the womb; regulations on the prohibited act of intentionally reporting, denouncing, accusing or making false statements about the prevention and combat of human trafficking; clarifying the regulations on exemption from criminal liability and administrative handling of victims forced to commit illegal acts; supplementing specific regulations on the establishment, management and operation of facilities to receive and support victims on the basis of meeting their gender needs, rights and legitimate and legal interests; regulations on assigning responsibility to the agency where the victim resides in monitoring and supporting the victim's reintegration, providing the most effective support for victims, especially women, children and minors; the responsibility of the Vietnam Women's Union and the Ho Chi Minh Communist Youth Union in preventing and combating human trafficking; considering adding the subject of criminal responsibility as a commercial legal entity for the crime of human trafficking; Research budget allocation for localities with difficulties in preventing and combating human trafficking; prioritize budget allocation for areas with serious and complicated human trafficking situations; supplement the concept of human trafficking to ensure more comprehensiveness...
At the end of the discussion, Minister of Public Security Luong Tam Quang spoke to explain and clarify a number of issues raised by National Assembly delegates.
Afternoon
Under the direction of Vice Chairman of the National Assembly Nguyen Duc Hai, the National Assembly held a plenary session in the hall, carrying out the following contents:
Content 1: The National Assembly listened to Member of the National Assembly Standing Committee, Chairman of the National Assembly's Finance and Budget Committee Le Quang Manh present a Report explaining, receiving and revising the draft Resolution on approving the 2022 state budget settlement.
Then, the National Assembly voted to pass the Resolution on approving the 2022 state budget settlement by electronic voting, with the following results: 460 delegates participated in the vote (equal to 94.46% of the total number of National Assembly delegates); 459 delegates approved (equal to 94.25% of the total number of National Assembly delegates); 1 delegate did not approve (equal to 0.21% of the total number of National Assembly delegates).
Content 2: The National Assembly discussed in the hall the draft Law on Value Added Tax (amended). At the discussion session, 19 National Assembly deputies spoke, and 1 delegate debated. Through the discussion, the deputies agreed on the necessity of amending the Law on Value Added Tax to overcome the shortcomings and limitations of the current Law, institutionalizing the Party's policy on amending and supplementing laws on taxes and fees according to market principles, in line with international practices, associated with restructuring revenue sources, expanding the tax base, improving the efficiency of tax administration and applying reasonable tax rates.
In addition, delegates focused on discussing specific contents such as: taxpayers; non-taxable subjects; taxable price; tax rate; tax rate applicable to fertilizers; input VAT deduction; additional deduction declaration; VAT refund; conditions for deduction with 0% tax rate; time for determining VAT...
Delegates requested that the drafting agency clarify the legal basis and assess the impact of determining cases exempt from output value-added tax (VAT) as stipulated in Decree No. 209/2013/ND-CP, which would no longer allow input VAT deduction and output VAT exemption as defined in the draft Law; carefully assess the impact of changing fertilizers from tax-exempt to subject to a 5% tax rate; clearly define the legal status of individual and corporate taxpayers to ensure legal standing and legal entity; design tax policies according to a roadmap; carefully identify specific cases of 0% tax deduction to be included in the Law, and not leave it to the Government to regulate issues that are already clear; and consider increasing budget revenue by adjusting VAT…
At the end of the discussion, Minister of Finance Ho Duc Phoc spoke to explain and clarify a number of issues raised by National Assembly delegates.
Tuesday, June 25, 2024, Morning: The National Assembly voted to approve the Resolution ratifying the United Kingdom and Northern Ireland's accession to the Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP); discussed the draft Law on Notarization (amended) in the plenary session; then, the National Assembly held a closed-door meeting to consider and decide on matters within its jurisdiction. Afternoon: The National Assembly continued its closed-door meeting to consider and decide on matters within its jurisdiction.
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