RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/VNM/31/Rev.2 
13 October 2004 
 (04-4291) 
Working Party on the  
Accession of Viet Nam Original:   English 
 
 
  
ACCESSION OF VIET NAM 
 
Legislation Action Plan to Implement WTO Agreements  
 
Revision  
  The following revised Legislation Action Plan, dated 5 October 2004, is being circulated at 
the request of the Delegation of Socialist Republic of Viet Nam. 
 
_______________ 
  
 WT/ACC/VNM/31/Rev.2 
Page 2 Table 1:  Legislation Action Plan to Implement WTO Agreements  
 
Expected date of submission 
(for consulting and/or approval) 
No. Name of the Document Nature of Content 
Government National Assembly/ 
Standing Committee 
of National 
Assembly Note 
General Regulation 
1.  Law on National Security  Conforming to Article XX and XXI of GATT 1994 and GATS Quarter I-2004 Quarter IV-2004  
2.  Law on Signing and Implementing 
International Treaties  Implementing TRIPS, GATS, GATT 1994 and other Agreements  Quarter IV-2004 Quarter IV-2005  
3.  Law on Competition  Enhancing fair competition Quarter II-2004 Quarter IV-2004 * 
4.  Law on Enterprises  Facilitating the developm ent of enterprises from different levels, 
ensuring non-discrimination principles. Quarter II-2005 Quarter IV-2005 * 
5.  Issuing Law on Enacting Normative 
Legal Documents of the Local 
Government Assuring the principle of transparency  Quarter III-2004 Quarter IV-2004 * 
Monetary and Fiscal Policies 
6.  Article 8 of Law on Value Added 
Tax (Amended) Conforming to Article III of GATT 1994 Quarter IV-2004 Quarter IV-2005  
7.  Article 7, Article 16 of Law on 
Excise Tax (Amended) Conforming to Article III of GATT 1994 Quarter IV-2004 Quarter IV-2005  
Foreign Exchange and Payments 
8.  Ordinance on Foreign Exchange Conforming to Article XV of GATT 1994 Quarter IV-2004 Quarter IV-2005  
Investment Policies 
9.  Law on Investment (including 
foreign and domestic investment) Improving the investment environment; implementing TRIMs; 
remaining non-discrimination principles. Quarter II-2005 Quarter IV-2005 * 
Trade in Goods 
10.  Commercial Law (Amended) Implementing Articles XI I, XIV of GATT 1994;  Articles 1, 3 of the 
Agreement on Import Licensing Procedures  Quarter IV-2004 
 Quarter II-2005  
11.  Ordinance on Tender Transparency in Government  Procurement Quarter II-2004 Quarter IV-2004  * 
Trade in Services 
12.   Law on State Auditing  Creating clear regulatory environm ent for trade in services Quar ter II-2004 Quarter II-2005 * 
13.  Law on Maritime (Amended) Creating clear regulatory environment for trade in serv ices Quarter IV-2004 Quarter IV-2005  * 
14.  Law on Civil Aviation (Amended) Creating clear regulatory enviro nment for trade in services Quarter IV-2004 Quarter IV-2005  *  
15.  Law on Tourism  Creating clear regulatory environment fo r trade in services Quarter II-2005 Quarter IV-2005  * 
16.  Law on Railway Creating clear regulatory environment for trade in services Quarter IV -2004  Quarter II-2005  * 
17.  Law on Electronic Commerce Creating clea r regulatory environment for trade in services Quarter IV-2005 Quarter II-2006 * 
                                                      
* Current regulations are already consistent with WTO rules. The promulgation of this legal document aims at improving transpare ncy and/or the legal effect of the 
current relevant regulations.  
  WT/ACC/VNM/31/Rev.2
 Page 3Expected date of submission 
(for consulting and/or approval) 
No. Name of the Document Nature of Content 
Government National Assembly/ 
Standing Committee 
of National 
Assembly Note 
18.  Law on Securities  Creating clear regulatory environment for trade in services Quarter II-2005  Quarter II-2006  * 
19.  Law on Lawyers  Creating clear regula tory environment for trade in services Quarter IV-2005 Quarter II -2006 * 
20.  Law on Electricity Creating clear regu latory environment for trade in servi ces Quarter II-2004 Quarter IV-2004 * 
21.  Law on Publication (Amended) Creating clear regulatory environm ent for trade in services Quar ter II-2004 Quarter IV-2004  * 
22.  Law on Education (Amended) Creating clear regulatory environment for trade in services Quarter IV-2004 Quarter II-2005  * 
23.  Law on Medicine Creating clear regulatory environment fo r trade in services Quarter IV-2004 Quarter II-2005  * 
Customs Valuation Agreement 
24.  Law on Import - Export Duties  
(Amended) Conforming to Article 21 of CVA Quarter I-2005  Quarter IV-2005  
25.  Ordinance on Procedures for 
Settlement of Administrative Cases (Amended) Conforming to Article 11 of CVA, and other regulations of WTO Quarter II-2004  Quarter IV-2004   
26.  Law on Customs (Amended) Conforming to Article 13 of CVA Quarter IV-2004 Quarter IV-2005  
TBT 
27.  Ordinance on Standardization Implementing Article 8 of the Agreement on Sanitary and 
Phytosanitary Measures and Articles 2 and 4 of the Agreement on 
Technical Barriers to Trade Quarter I-2006 Quarter II-2006  
* 
TRIPS 
28.  Civil Code (amended) Conforming to Article 2 of TR IPS Agreement  Quarter II-2004  Quarter II-2005  
29.  Law on the Implementation of Civil 
Judgments Implementing Article 9 of TRIPS Agreement relating to the Berne 
Convention Quarter IV-2005 Quarter II-2006  
30.  Law on Intellectual Property Implementing TRI PS Agreement  Quarter II-2005 Quarter II-2006  
  
 WT/ACC/VNM/31/Rev.2 
Page 4 Table 2:  List of Legal Documents Recently Prom ulgated (from 1 February 2004 to 15 September 2004)  
 
No. Number of document Date of issuance Name of document Content of document 
ECONOMIC POLICIES 
General Regulations 
1.  05/2004/CT-TTg 09/02/2004 Directive of the  Prime Minister Guidance on implementation of Land Law. 
2.  104/2004/N Đ-CP 23/3/2004 Decree of the Governme nt Regulations on Official Gazette. 
3.  40/2004/N Đ-CP  13/2/2004 Decree of the Government  Detailed regulations and guidance on implementation of the Law 
on Statistic. 
Monetary Policy 
4.  20/2004/QH11 15/6/2004 Law on Credit Institutions (amended)    
Investment Policy 
5.  53/2004/Q Đ-TTg 5/4/2004 Decision of the Prime Minister Providing investment incentives to High-tech Zones 
6.  149/2004/N Đ-CP 27/7/2004 Decree of the Government Detailed regulations on licensing water resource exploring, 
exploitation and usage. 
State Ownership and Equitization 
7.  84/2004/Q Đ-TTg 13/5/2004 Decision of the Prime Minister Providing a number of State-owned enterprises for pilot 
equitisation. 
8.  43/2004/TT-BTC 20/5/2004 Circular of the  Ministry of Finance Guidance on settlement of loss incurred in transition from State -
owned enterprises to join-stock companies.  
9.  40/2004/TT-BTC 13/5/2004 Circular of the Ministry of Finance Guidance on accountin g regime for equitisation of State-owned 
enterprises. 
10.  39/2004/TT-BTC 11/5/2004 Circular of the Ministry of Finance Guidance on procedure and settlement of financial issues related to 
purchasing, selling, handing ov er, receiving enterprises’ 
outstanding debt and properties. 
11.  153/2004/N Đ-CP 9/8/2004 Decree of the Government  Detailed regulations on administration of State-owned enterprises 
and conversion of such enterprises into other forms of corporations and its subsidiaries.  
FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
12.  15/2004/CT-TTg 19/4/2004 Directive of the Prime Minister Guidance on implementation of Code on Criminal Proceedings.  
13.  126/2004/N Đ-CP  26/5/2004 Decree of the Government  Detailed regulations on administrative penalty on breaches related 
to construction activities, urban infrastructure and housing 
management.     
14.  121/2004/N Đ-CP  12/5/2004 Decree of the Government Detailed regulations on administrative penalty for protecting 
environment.  
15.  100/2004/N Đ-CP  25/2/2004 Decree of the Government Detailed re gulations on administrative penalty on tax breaches.  
16.  31/2004/TT-BTC 12/4/2004 Circular of the Ministry of Finance Guidance on implementation of Decree No. 118/2003/N Đ-CP on 
administrative penalty on breaches related to insurance activities. 
17.  06/2004/TT-BTC 04/2/2004 Circular of the Ministry of Finance Guidance on implementation of Decree No. 106/2003/N Đ-CP on 
administrative penalty on breaches related to fee and charge issues.  
  WT/ACC/VNM/31/Rev.2
 Page 5No. Number of document Date of issuance Name of document Content of document 
18.  24/2004/QH11 15/6/2004 Code  on Civil Proceedings  
19.  26/2004/QH11 15/6/2004 Law on Claims and Denunciation 
(Amended)  
20.  142/2004/N Đ-CP 8/7/2004 Decree of the Government Detailed regulations on administrative penalty on 
telecommunication and postal services 
21.  137/2004/N Đ-CP 16/6/2004 Decree of the Government Detailed regulations on administrative penalty on violation of 
Vietnam’s continental shelf and seas. 
22.  138/2004/N Đ-CP 17/6/2004 Decree of the Government Detailed regulations on administrative penalty on customs issues. 
23.  150/2004/N Đ-CP 29/7/2004 Decree of the Government Detailed regulations on administrative penalty on mineral activities 
POLICIES AFFECTING TRADE IN GOODS 
Regulations on Import 
24.   16/8/2004 Ordinance on anti-subsidy  
Application of Tariff and Internal Taxes 
25.  99/2004/N Đ-CP 25/2/2004 
 Decree of the Government Promulgating the List of imported goods and tariff rate in the 
period of 2004-2008 for implementing Early Harvest Program 
under ASEAN-China Agreement on economic cooperation.  
26.  16/2004/TT-BTC  10/3/2004 Circular of the Ministry of Finance Detailed regulations on implementation of Decree No. 99/2004/N Đ-
CP promulgating the List of imported goods and tariff rate in the period of 2004-2008 for implementing Early Harvest Program under 
ASEAN-China Agreement on economic cooperation 
27.  19/2004/Q Đ-BTC 16/2/2004 Decision of the Minister of Finance  Promulgating the List of imported goods and tariff rate in the 
period of 2003-2005 for implementing Viet Nam-US Agreement on textiles.  
28.  151/2004/N Đ-CP 5/8/2004 Decree of the Government Detailed regulations on amendment of tariff rate on goods in the 
period of 2003-2006 for implementing CEPT. 
29.  152/2004/N Đ-CP 6/8/2004 Decree of the Government Detailed regulations on amendment of Decree No.164/2003/N Đ-
CP implementing Law on enterprise income tax. 
30.  148/2004/N Đ-CP 23/7/2004 Decree of the Government Detailed regulations on amendment of Article 7.1 Decree  
No. 158/2003/N Đ-CP dated 10/12/2003 implementing the Law on 
Value Added Tax and the Law on amendment and supplement to a 
number of articles of the Law on Value Added Tax. 
SPS 
31.  168/2004/N Đ-CP 7/9/2004 Decree of the Government Detailed regulations on implementing some articles of Ordinance 
on Safety Food.  
 WT/ACC/VNM/31/Rev.2 
Page 6 No. Number of document Date of issuance Name of document Content of document 
POLICIES AFFECTING TRADE IN SERVICES 
Telecommunication – Information Services 
32.  24/2004/N Đ-CP  14/1/2004 Decree of the Government Detailed regulations on implementing Ordinance on 
Telecommunication and Postal Services  
33.  160/2004/N Đ-CP 3/9/2004 Decree of the Government Detailed regulations on implementing some articles of Ordinance 
on telecommunication and postal services, related to 
telecommunication. 
34.  159/2004/N Đ-CP 31/8/2004 Decree of the Government Detailed regulations on science and technology information 
35.  157/2004/N Đ-CP 18/8/2004 Decree of the Government Detailed regulations on implementing some articles of Ordinance 
on telecommunication and postal services, related to postal issues. 
Construction Services 
36.  87/2004/Q Đ-TTg 19/5/2004 
 Decision of the Prime Minister Regulations on management of foreign contractor in construction 
activities.   
37.  08/2004/CT-TTg 8/3/2004 Directive of the Prime Minister Guidance on implementation of Construction Law. 
Transportation Services 
38.  23/2004/QH11 15/6/2004 Law on Inland Waterways Transport  
 
 
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