RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/VNM/31
4 November 2003
(03-5885)
Working Party on the
Accession of Viet NamOriginal:  English
ACCESSION OF VIET NAM
Legislation Action Plan to Implement WTO Agreements
The Government of the Socialist Republic of Viet Nam has submitted the following
Legislation Action Plan to Implement WTO Agreements, with the request that it be circulated to the
members of the Working Party.
_______________WT/ACC/VNM/31
Page 2TABLE 1
Legislation Action Plan to Implement WTO Agreements
Expected date of submission
No. Name of the Document Nature of ContentGovernmentNational Assembly/
Standing Committee
of National Assembly
GENERAL REGULATION
1. Law on National Security Conforming to Article XX and XXI of GATT 1994 Quarter I – 2004 Quarter IV - 2004
2. Law on Competition Enhancing healthy competition Quarter II-2004 Quarter II-2006
3. Law on Signing and Implementing
International TreatiesImplementing  GATS, GATT 1994 and other Agreements Quarter II- 2005 Quarter II -2006
4. Law on Enterprises Creating clear and level regulatory environment for all enterprises Quarter II- 2005 Quarter IV -2006
MONETARY AND FISCAL POLICIES
5. Article 8 of Law on Value Added Tax
(Amended)Conforming to Article III of GATT 1994 Quarter IV – 2004 Quarter IV - 2005
6. 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
7. Ordinance on Foreign Exchange Article XV (Exchange Arrangements) of GATT 1994 Quarter IV – 2004 Quarter IV - 2005
INVESTMENT POLICIES
8. Law on Foreign Investment in Viet Nam
(Amended)Improving the investment regime Quarter I-2004 Quarter II-2005
9. Law on Domestic Investment Promotion
(Amended)Improving the investment regime Quarter II-2004 Quarter IV-2005
TRADE IN GOODS
10. Ordinance on Anti-Dumping Measures Implementing Article VI of GATT 1994, Agreement on
Implementation of Article VI of the GATT 1994Quarter I-2004 Quarter IV- 2005
11. Ordinance on Countervailing Measures Implementing Article 6, 10, 11, 12, 14, 15, 17, 18, 19, 20, 22 of
Agreement on Subsidies and Countervailing MeasuresQuarter I-2004 Quarter IV - 2005
12. Commercial Law (Amended) Implementing Articles XII, XIV of GATT 1994;  Articles 1, 3 of the
Agreement on Import Licensing ProceduresQuarter IV- 2004 Quarter IV - 2005
TRADE IN SERVICES
13. Ordinance on State Auditing Creating clear regulatory environment for trade in services Quarter II-2004 Quarter II - 2005
14. Law on Maritime (Amended) Creating clear regulatory environment for trade in services Quarter IV-2004 Quarter II-2006
15. Law on Civil Aviation (Amended) Creating clear regulatory environment for trade in services Quarter IV-2004 Quarter II-2006
16. Law on Construction Creating clear regulatory environment for trade in services Quarter II- 2005 Quarter IV -2006
17. Law on Tourism Creating clear regulatory environment for trade in services Quarter II-2005 Quarter IV -2006
18. Law on Railway Creating clear regulatory environment for trade in services Quarter II- 2005 Quarter IV -2006
19. Law on Credit Institutions (Amended) Creating clear regulatory environment for trade in services Quarter II- 2005 Quarter IV -2006
20. Ordinance on Electronic Commerce Creating clear regulatory environment for trade in services Quarter II- 2005 Quarter IV -2006WT/ACC/VNM/31
Page 3Expected date of submission
No. Name of the Document Nature of ContentGovernmentNational Assembly/
Standing Committee
of National Assembly
21. Law on Securities Creating clear regulatory environmen t for trade in services Quarter IV- 2005 Quarter IV -2007
22. Law on Lawyers Creating clear regulatory environment for trade in services Quarter I - 2006 Quarter IV -2007
CVA
23. Law on Import - Export Duties  (Amending
Article 7)Conforming  to Article 21 of CVA Quarter I – 2004 Quarter IV - 2005
24. Ordinance on Procedures for Settlement of
Administrative Cases (Amended)Conforming to Article 11 of CVA, and other regulations of WTO Quarter I - 2004 Quarter IV - 2005
25. Law on Claims and Accusation (Amended) Conforming to Article 11 of CVA Quarter II - 2004 Quarter II - 2005
26. Code on Civil Proceedings Conforming to the Article 11 of CVA; Articles 9, 10,11,12,13,14, 41
of TRIPsQuarter IV-2004 Quarter IV-2005
27. Law on Customs (Amended) Conforming to Article 13 of CVA Quarter IV – 2004 Quarter II - 2005
TBT
28. Ordinance on StandardizationImplementing Article 8 of the Agreement on Sanitary and
Phytosanitary Measures and Articles 2, 4 of the Agreement onTechnical Barriers to TradeQuarter I-2006 Quarter IV-2007
TRIPS
29. Civil Code (Amended) Conforming to Article 2 of TRIPs Agreement Quarter I - 2004 Quarter II - 2005
30. Law on the Implementation of Civil
JudgmentsImplementing Article 9 of TRIPs Agreement relating to the Berne
ConventionQuarter IV - 2004 Quarter III - 2005
SPS
31. Law on Fisheries Implementing Articles 2, 3, 5, 6 of the Agreement on Sanitary and
Phytosanitary Measures with respect to SPS measures for fish and fish
productsQuarter I-2004 Quarter II-
2005WT/ACC/VNM/31
Page 4TABLE 2:
List of Legal Documents Recently Promulgated (from 01.01.2002 to 15.09.2003)
I. ECONOMIC POLICIES
Number
(1)Date of
Issuance
(2)Name of the document
(3)Content of the document
(4)
GENERAL REGULATIONS
35/2002/QH10 19.04.2002 Law on the amendment of and supplement to a number of Articles of
the Labour Code.
93/2002/ND-CP 11.11.2002 Decree on the amendment of and supplement to a number of Articles
of the Decree No. 196/CP dated 31 December 1994 on regulations
detailing the implementation some Articles of the Labour Code oncollective labour arrangement.Amendment of and supplement to some Articles of the
Labour Code on labour contracts, collective labourarrangements, social insurance and other regulations onadministrative procedures toward simplifying theadministrative regulations on labour relations, extending theforeign invested enterprises' right of recruiting employment
41/2002/PL-UBTVQH1007.06.2002Ordinance on Most-Favoured-Nation and National Treatment in
International TradeRegulations on the scope, principles and conditions to apply
MFN and NT.
Consistent with WTO’s principle of non-discrimination and
conform to GATT , GATS & TRIPS
04/2003/QH11 26-06-2003 Law on Statistics Regulations on statistic activities, management of statistical
information and statistical system
MONETARY POLICIES
10/2003/QH11 26-06-2003 Law on the amendment and supplement to a number of Articles of the
Law on the State BankAmendment to regulations on explanation of terminology
of short-term transaction, refinancing.
INVESTMENT POLICIES
35/2002/ND-CP
29.03.2002Decree on amendment of and supplement to the A, B, C lists in the
Annex of Decree No 51/1999/ND-CP of July 8, 1999 on regulationsdetailing the Law on Domestic Investment Promotion (revised)Providing amendment of and supplement to the List of
business fields and sectors enjoying the investmentincentives, the List of areas under hard socio-economically
harsh  conditions enjoying investment incentives to
rationalise the investment incentive policy, making it moretransparent.
36/2003/QD-TTg 11.03.2003 Decision on regulations on capital contributions and shares purchased
by foreign investors in Vietnamese enterprisesIncreasing the proportion of equity that foreigners can buy
in Vietnamese enterprises up to 30%.
27/2003/ND-CP 19.03.2003 Decree on amendment of and supplement to Decree No. 24/2000/ND-
CP of July 31, 2000 on regulations detailing the Law on foreign
investment in Viet Nam.Extending the coverage of foreign-invested projects subject
to investment licence registration.
Elimination of export requirements for most of sectors.
Permitting the establishment of share-holding foreign-invested enterprises.Allowing investors to change the form of investment (orform of incorporation)WT/ACC/VNM/31
Page 5Number
(1)Date of
Issuance
(2)Name of the document
(3)Content of the document
(4)
99/2003/ND-CP 28-08-2003 Decree on promulgation of regulations on hi-tech parks Promulgation of regulations on hi-tech parks inclu ding
preferential treatments applied for Export Processing Zone,establishing procedures, operations of enterprises withinExport Processing Zone
STATE OWNERSHIP AND EQUITIZATION
51/2001/QH10 07.01.2002The National Assembly's Resolution on amendment of and supplement
to some Articles of the 1992 Constitution of the Socialist Republic of
Viet Nam.
287/2002/NQ-UBTVQH1029.01.2002Resolution on regulations on implementation of some articles of
Resolution on amendment of and supplement to some Articles of the1992 Constitution of the Socialist Republic of Viet Nam.Recognizing and confirming the roles of all economic
sectors
49/2002/ND-CP 24.04.2002 Decree on amendment of and supplement to some Articles of the
Decree No. 103/1999/ND-CP dated 10 September 1999 on theassignment, sale, contracting out, and leasing State-owned enterprises:
enterprise types of which the State does not need to retain shares and
enterprises which are not subject to equitization, authority to approveplans of assignment, sale, contracting out, and leasing State-ownedenterprises.Enhancing the process of equitizing State-owned
enterprises
58/2002/QD-TTg 26.4.2002 Decision on the issuance of criteria for classifying State- owned
enterprises and State corporations.Enhancing the process of equitizing State-owned
enterprises
260/2002/QD-BKH 10.05.2002 Decision promulgating a list of sectors in which foreign investors may
purchase shares of non-State enterprises in accordance with the Law on
Promotion of Domestic Investment.Enhancing the process of equitizing State-owned
enterprises
64/2002/ND-CP 19.06.2002 Decree on transforming State-owned enterprises into joint stock
companies ("equitized").Replacing the Decree No. 44/1998/ND-CP of 29 June 1998
in order to speed up equitization of State-owned enterprises
895/QD-TTg 04.10.2002 Decision on approval of the Master plan for restructuring and
renovation of State-owned enterprises under the Northern FoodCorporation for the period of 2002-2005.Enhancing the process of equitizing State-owned
enterprises
152/2002/QD-TTg 07.11.2002 Decision on approval of the Master plan on restructuring and
renovation of State-owned enterprises under the Ministry of Trade for
the period of 2002-2005.Enhancing the process of equitizing State-owned
enterprises
174/2002/QD-TTg 02.12.2002 Decision on organisation and operation of Assistance Fund for
restructuring and equitisation of State enterprises.Enhancing the process of equitizing State-owned
enterprises
38/2003/ND-CP 15-04-2003 Decree on transforming foreign invested enterprises into joint stock
companiesRegulations and guidelines on procedures and conditions
for transforming  foreign invested enterprises into jointstock companiesWT/ACC/VNM/31
Page 6II. FRAMEWORK FOR MAKING AND ENFORCING POLICES
Number
(1)Date of
Issuance
(2)Name of the document
(3)Content of the document
(4)
01/2002/ND-CP 03.01.2002 Decree on amendment of and supplement to some Articles of the
Decree No.01/CP dated 03 January 1996 on regulations on penalty foradministrative violations in trading sector.Improving government's management in trading sector;
enhancing the effectiveness of border measures.
02/2002/QH11 16.12.2002 Law on amendment of and supplement to some Articles of the Law on
Procedures for Promulgating Legal documents.Amendment of and supplement to currently applicable
regulations towards improving the transparency and
predictability in the process of drafting and promulgatinglegal documents and reforming the regulations onassessment and approval of laws.Conform to the WTO regulations on transparency
08-2003-PL-UBTVQH1124/02/2003 Ordinance on Commercial Arbitration. Regulations on structure, organisation, authority of
arbitrators, procedures for dispute settlements by
arbitration, making them consistent with international rules
and practices
III. POLICIES AFFECTING TRADE IN GOODS
Number
(1)Date of
Issuance
(2)Name of the document
(3)Content of the document
(4)
REGULATIONS ON IMPORT
42/2002/PL-UBTVQH1007.06.2002 Ordinance on Safeguard Measures. Regulations on safeguard measures; conditions and
procedures to apply safeguard measures on commoditiesimported into Viet Nam.Conform to Article XIX of the GATT, and WTO's Agreementon Safeguards.
64/2003/ND-CP 11-06-2003 Decree on amendment and supplement to Decree No. 174/1999/ND-
CP of 9 December 1999 on gold trading management of the
governmentElimination of State-trading in gold.
Conform to WTO's provisions, including Art. XVII of GATT
1994
91/2003/QD-TTg 05-09-2003 Decision on application of tariff quota to import goods in Viet Nam Regulations on application of tariff  quota to import goods in
Viet Nam
APPLICATION OF INTERNAL TAXES
76/2002/ND-CP 13.09.2002 Decree on the amendment of and supplement to a number of Articles
of the Decree No. 79/2000/ND-CP dated 29/12/2000 on regulationsdetailing the implementation of Law on Value Added Tax.Amendment of regulations on VAT refund to provide a level
playing field, reducing fraudulence in import-export activities.Improving management on VAT collection and refund.
95/2002/ND-CP 11.11.2002 Decree on amendment of and supplement to Paragraph 3, Article 1 ofWT/ACC/VNM/31
Page 7Number
(1)Date of
Issuance
(2)Name of the document
(3)Content of the document
(4)
the Decree No.76/2002/ND-CP dated 13 September 2002 onamendment of and supplement to a number of articles of the DecreeNo. 79/2000/ND-CP dated 29 December 2000 on regulationsdetailing the implementation of the Law on Value Added Tax.
08/2003/QH11 26-06-2003 Law on the amendment and supplement to the Law on Excise Tax Amendment and supplement to regulations on su bject to
excise tax, tax rate, tax return.
07/2003/QH11 26-06-2003 Law on the amendment and supplement to a number of Articles of
the Law on Value Added taxAmendment to a number of regulations of Law on Value
Added tax concerning to subject to non-taxable coverage,taxed price and tax rate.
CUSTOMS VALUATION
60/2002/ND-CP 06.06.2002 Decree on regulations on customs valuation for imported goods, in
conformity with principles of the Agreement to implement Article
VII of the General Agreement on Trade and TariffsRegulations on customs valuation for imported goods, in
conformity with principles of the Agreement to implement
Article VII of the General Agreement on Tariffs and Trade,
methods to calculate customs values of imported goods, rightsand obligations of people making customs declaration andcustoms agencies (first, applied to imports from ASEANcountries)
DOMESTIC REGULATIONS AFFECTING EX PORTATION AND IMPORTATION OF GOODS
57/2002/ND-CP 03.06.2002 Decree on regulations detailing implementation of Ordinance on fees
and chargesProvision of detailed regulations for the Ordinance on fees
and charges: authority to promulgate regulations on fees and
charges; principles to determine fee and charge levels;
collection,  management and use of fees and charges on theprinciple that fees and charges are equivalent to cost ofservices provided
59/2002/ND-CP 04.06.2002 Decree on elimination of some licenses and replacement of some
licenses with other management methodsRegulations on elimination of some licenses, replacement of
some licenses with other management methods with a view toenhancing trading activities.
11/2002/ND-CP 22.01.2002 Decree on regulations detailing the exportation, importation, re-
exportation and internal importation from the sea of specimens of
wild animals and plants.Regulations detailing the exportation, importation, re-
exportation and internal importation from the sea of
specimens of wild animals and plants in accordance with the
CITES and regulations of the Socialist Republic of Viet Nam.
 TECHNICAL BARRIERS TO TRADE, STANDARDS AND CONFORMITY MEASURES
06/2002/ND-CP 14.01.2002 Decree on regulations detailing the implementation of Ordinance on
measurementRegulations detailing the implementation of Ordinance on
measurement, concerning measurement units, measurementstandards, verification of measurement equipment, correctionof measurement equipment; and production, exportation,importation of measurement equipment and line inspection on
measurement.
Conform to Agreement on TBTWT/ACC/VNM/31
Page 8Number
(1)Date of
Issuance
(2)Name of the document
(3)Content of the document
(4)
SANITARY AND PHYTOSAN ITARY MEASURES (SPS)
58/2002/ND-CP 03.06.2002 Decree on promulgation of regulation on plant protection; Regulation
on phytosanitary and Regulation on pesticides.Promulgation of Regulation on plant protection; Regulation
on phytosanitary and Regulation on pesticide in order to
protect the life and health of people, plants and animals.Conform to Article XX, General exemption, Agreement onSPS
12/2003/PL-UBTVQH1126-07-2003 Ordinance on Food Hygiene and Safety Regulations on food hygiene and safety in production and
trade; prevention and cure of toxic and food poisoning andfood-transmitted diseases.
Conform to the Agreement on SPS
TRADE RELATED INVESTMENT MEASURES(TRIMS)
147/2002/QD-TTg 25.10.2002 Decision on the mechanism to govern the importation and
exportation, production, assembly of two-wheel motorbikes and their
spare-parts in the period from 2003 to 2005.Gradually replacing the policies on management of
motorbikes importation by domestic management policies;
eliminating the policy of imposing tariff in proportion withlocalization ratio, aiming at eliminating the localization policyin the motorbike production sector
PRICING POLICIES
40/2002/PL-UBTVQH1010.05.2002 Ordinance on Prices. Regulations on the State management of prices and on the
rights of organizations, individuals producing and doingbusiness in Viet Nam to self-determine the prices control of
monopoly price.
124/2002/QD-TTg 20.09.2002 Decision on electricity prices. Narrowing the gap between local and foreign customers for
domestic electricity prices with a view to finally phasing out
dual pricing.WT/ACC/VNM/31
Page 9IV. TRADE IN SERVICES
Number
(1)Issued date
(2)Name of the document
(3)Content of the document
(4)
 BUSINESS SERVICES
87/2002/ND-CP 05.11.2002 Decree on the supply and use of consulting service Enhancing the effectiveness and transparency of domest ic
regulations with respect to consulting services.
24/2003/ND-CP 13.03.2003 Decree on regulations detailing the Ordinance on Advertisement Regulations on business conditions for Vie tnamese entities
and individuals, foreign entities and individuals to provideadvertisement services for businesses, goods and services
COMMUNICATION SERVICES
43/2002/PL-UBTVQH1011.06.2002 Ordinance on Post and Telecommunication. Regulations on posts and telecommunication activities,
radio frequency, rights and obligations of organizations,
individuals engaging in posts and telecommunication
activities.
FINANCIAL SERVICES
79/2002/ND-CP 04.10.2002 Government Decree on organization and operation of financial
companiesForms of financial companies allowed to carry out
operations in Viet Nam, conditions for the establishmentand operation of financial companies
03/2003/QH11 26-06-2003 Law on Accounting Regulations  on accounting principles, system, accountant
and professional activities
TOURISM AND RELATED SERVICES
50/2002/ND-CP 25.04.2002 Decree on regulations on penalty for administrative violations in
tourism sector.Including: behaviors violating regulations on State
management over activities of tourist guides; tour operationactivities; operation of tourist housing places; activitiesdamaging landscapes, environment, law and order at tourist
places and areas and other violations in tourism sector.
LEGAL SERVICES
87/2003/ND-CP 22-07-2003 Decree on practice by foreign law firm and lawyers in Viet Nam Regulations on conditions, licensing proce dure, rights and
obligations of foreign law firm and lawyers in Viet Nam
V. TRADE RELATED INTELLECTURE PROPERTY RIGHTS (TRIPS)
Number
(1)Issued date
(2)Name of the document
(3)Content of the document
(4)
42/2003/ND-CP 02-05-2003 Decree on the Industrial Property Protection for Layout Design of
Integrated CircuitsNew regulation on the Industrial Property Protection for
Layout Design of Integrated Circuits conforms to BTA andTRIPs Agreement of WTO
__________