INSTRUCTIONS ON AUTHORIZING PIT FINALIZATION
09/03/2020
FROM FEBRUARY 25, 2020 THERE ARE TEN CASES TO BE EXEMPTED FROM BUSINESS LICENSE TAX
09/03/2020

CASES IN WHICH BAILIFFS MUST NOT ISSUE CERTIFIED REPORTS

According to Decree No. 08/2020/ND-CP issued by the Government on January 08, 2020 and coming into effect on February 24, 2020:

– Accordingly, nine (09) cases are prescribed in which bailiffs must not issue certified reports, specifically:

  • In completing their mission, bailiffs must not accept tasks related to their personal rights, interests and their relatives including: Spouse, natural child, adopted child; natural parents, foster parents, paternal grandparents, maternal grandparents, uncles, aunts and blood siblings of the bailiff, of the spouse of the bailiff; grandchildren of which the bailiff is the grandparent, uncle or aunt;
  • Violating laws on ensuring security, national defense including: Violating aims of security, national defense; leaking state secrets, disseminating news, documents, articles belonging to state secrets; violating regulations on exit, entry, movement within restricted areas, protected areas, safety perimeters of security, defense constructions and military zones; violating laws on protecting secrets, protecting security, national defense constructions and military zones;
  • Violating personal privacy, personal secrets, family secrets prescribed by Article 38 of the Civil Code; going against social ethics.
  • Verifying contents, signing of contracts, transactions which are prescribed by law to be within the practice scope of notary publics; verifying the accuracy, legality, compliance with social ethics of translations of paperwork, documents from Vietnamese into a foreign language or vice versa; verifying signatures, copies to be true to the original;
  • Recording events, acts of transferring land use rights, land ownership rights, properties without documents as proof of use rights, ownership as required by law;
  • Recording events, acts of carrying out illegal transactions of those requesting a certified report;
  • Recording events, acts of cadres, public servants, public employees, officers, professional servicemen, workers and national defense officials of agencies, units subordinate to the People’s Army, officers, non-commissioned officers, enlisted members of agencies, units subordinate to the People’s Public Security performing official duties;
  • Recording events, acts to which the bailiff does not directly witness;
  • Other cases prescribed by laws.

Best regards,