 
 RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/VNM/31/Rev.1 
26 April 2004 
 
 (04-1860) 
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 is being circulated at the request of the 
Delegation of the Socialist Republic of Viet Nam. 
 
_______________ 
  
 WT/ACC/VNM/31/Rev.1 
Page 2 TABLE 1: LEGISLATION ACTION PLAN TO IMPLEMENT WTO'S AGREEMENTS 
 
Expected Date of Submission 
No. Name of the Document Nature of Contents 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 Quarter I – 2004 Quarter IV - 2004  
2.  Law on Competition  Enhancing fair competition Quarter II-2004  Quarter II-2006 * 
3.  Law on Signing and Implementing 
International Treaties  Implementing  TRIPs, GATS, GATT 1994 and other 
Agreements  Quarter IV – 2004  Quarter IV – 2005   
4.  Law on Enterprises  Creating clear and level regulatory environment for all 
enterprises Quarter II- 2005 Quarter IV -2006 * 
5.  Issuing Law on Enacting Normative 
Legal Documents of the Local 
Government Assuring the principle of transparency Quarter III- 2004 Quarter II - 2005 * 
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 Article XV (Exchange Arrangements) of GATT 1994 Quarter IV – 2004 Quarter IV - 2005  
INVESTMENT POLICIES 
9.  Law on Foreign Investment in Viet 
Nam  (Amended) Improving the investment regime Quarter I-2004 Quarter II-2005 * 
10.  Law on Domestic Investment 
Promotion (Amended) Improving the investment regime Quarter II-2004 
 Quarter IV-2005 
 *  
  WT/ACC/VNM/31/Rev.1
 Page 3Expected Date of Submission 
No. Name of the Document Nature of Contents Government National 
Assembly/ 
Standing 
Committee of 
National Assembly Note 
TRADE IN GOODS 
11.  Ordinance on Anti-Dumping 
Measures Implementing Article VI of GATT 1994, Agreement on 
Implementation of Article VI of the GATT 1994 Quarter I-2004 Quarter IV- 2005  
12.  Ordinance on Countervailing 
Measures  Implementing Article 6, 10, 11, 12, 14, 15, 17, 18, 19, 20, 
22 of Agreement on Subsidies and Countervailing 
Measures Quarter I-2004 
 Quarter IV - 2005  
13.  Commercial Law (Amended) Implementing Articles XII, XIV of GATT 1994;  Articles 
1, 3 of the Agreement on Import Licensing Procedures  Quarter IV- 2004 
 Quarter IV - 2005  
14.  Ordinance on Tender Transparency in Government Procurement Quarter III - 2004 
 Quarter III - 2005  * 
TRADE IN SERVICES 
15.   Law on State Auditing  Creating clea r regulatory environment for trade in 
services Quarter II-2004 Quarter II - 2005 * 
16.  Law on Maritime (Amended) Creating clea r regulatory environment for trade in 
services Quarter IV-2004 Quarter IV – 2005  * 
17.  Law on Civil Aviation (Amended) Creating cl ear regulatory environment for trade in 
services Quarter IV-2004 Quarter IV – 2005  * 
18.  Law on Tourism  Creating clear re gulatory environment for trade in 
services Quarter II-2005 Quarter II – 2006  * 
19.  Law on Railway Creating clear regu latory environment for trade in 
services Quarter IV – 2004  Quarter II – 2005  * 
20.  Law on Credit Institutions 
(Amended) Creating clear regulatory environment for trade in 
services Quarter IV – 2004  Quarter II – 2005  * 
21.  Law on Electronic Commerce Creating clea r regulatory environment for trade in 
services Quarter II- 2005 Quarter IV -2006 * 
22.  Law on Securities  Creating clear regulatory environment for trade in 
services Quarter I – 2005  Quarter IV – 2006  * 
23.  Law on Lawyers  Creating clear re gulatory environment for trade in 
services Quarter I - 2006 Quarter IV -2007 * 
24.  Law on Inland Waterways Transport Creating clear regulatory environment for trade in 
services Quarter I - 2004 Quarter IV -2004 * 
25.  Law on Electricity Creating clear re gulatory environment for trade in 
services Quarter II - 2004 Quarter II -2005 * 
26.  Law on Publication Creating clear re gulatory environment for trade in 
services Quarter II - 2004 Quarter II - 2005  * 
27.  Law on Education Creating clear re gulatory environment for trade in 
services Quarter II - 2004 Quarter II - 2005  *  
 WT/ACC/VNM/31/Rev.1 
Page 4 Expected Date of Submission 
No. Name of the Document Nature of Contents Government National 
Assembly/ 
Standing 
Committee of 
National Assembly Note 
28.  Law on Medicine Creating clear re gulatory environment for trade in 
services Quarter IV - 2004 Quarter IV - 2005  * 
CVA  
29.  Law on Import - Export Duties  
(Amending Article 7) Conforming to Article 21 of CVA Quarter I – 2005  Quarter IV - 2005  
30.  Ordinance on Procedures for 
Settlement of Administrative Cases 
(Amended) Conforming to Article 11 of CVA, and other regulations 
of WTO Quarter II – 2004  Quarter II – 2005   
31.  Law on Claims and Denunciation 
(Amended) Conforming to Article 11 of CVA Quarter II - 2004 Quarter II - 2005  
32.  Code on Civil Proceedings Conforming to  the Article 11 of CVA; Articles 9, 
10,11,12,13,14, 41 of TRIPs  Quarter II – 2004  Quarter II – 2005  
  
33.  Law on Customs (Amended) Conforming to Article 13 of CVA Quarter IV – 2004 Quarter II - 2005  
TBT  
34.  Ordinance on Standardization Implementing Article 8 of the Agreement on Sanitary and 
Phytosanitary Measures and Articles 2, 4 of the 
Agreement on Technical Barriers to Trade Quarter I-2006 Quarter IV-2007  
TRIPS  
35.  Civil Code (amended) Conforming to Article 2 of TRIPs Agreement  Quarter II – 2004  Quarter II - 2005  
36.  Law on the Implementation of Civil 
Judgments Implementing Article 9 of TRIPs Agreement relating to 
the Berne Convention Quarter IV - 2004 Quarter III -2005  
 
Note: (*)  Current regulations are already consistent with WTO rules. The promulgation of this legal document aims at improving  
transparency and/or the legal effect of the current relevant regulations.   
  WT/ACC/VNM/31/Rev.1
 Page 5TABLE 2: LIST OF LEGAL DOCUMENTS RECENTLY PROMULGATED  
(From 15.09.2003 to 31.04.2004)  
I. Economic policies 
No. Number of document Date of issuance Name of document Content of document 
GENERAL REGULATIONS 
1. 13/2003/QH11 26/11/2003 Land Law Regulations on management and use of land. 
2. 144/2003/N Đ-CP 28/11/2003 Decree No. 144/2003/N Đ-CP dated 
28 November 2003 Regulations on stock exchange and securities. 
3. 122/2003/N Đ-CP  22/10/2003 Decree No. 122/2003/N Đ-CP dated 
22 October 2003  Establishment of National Scientific and Technological Development Fund. 
4. 105/2003/N Đ-CP   
 17/09/2003 
 Decree No. 105/2003/N Đ-CP dated 
17 September 2003  Detailed regulations and guidance on implementation of several Articles of 
Labour Code on recruitment and management of foreign labourers working in 
Viet  Nam. 
5. 01/2004/Q Đ-TTg  05/01/2004 Decision No. 01/2004/Q Đ-TTg dated 
5 January 2004 State confidential list, top confiden tial issues of People’s Courts.  
6. 272/2003/Q Đ-TTg 31/12/2003 Decision No. 272/2003/Q Đ - TTg 
dated 31 December 2003 Approval of the 2003 scientific and technological development strategy of Viet  
Nam. 
7. 237/2003/Q Đ-TTg 13/11/2003 Decision No. 237/2003/Q Đ-TTg 
dated 13 November 2003  State confidential list, top confidential issues in financial sector. 
8. 236/2003/Q Đ-TTg 13/11/2003 Decision No. 236/2003/Q Đ-TTg 
dated 13 November 2003  State confidential list, top confidentia l issues in foreig n affairs sector. 
9. 230/2003/Q Đ-TTg 12/11/2003 Decision No. 230/2003/Q Đ-TTg 
dated 12 November 2003 The use of state loan capital designated for investment and development to 
implement the program of strengthening canals, rural transport, rural 
infrastructure for production villages and for aquaculture development. 
10. 229/2003/Q Đ-TTg 07/11/2003 Decision No. 229/2003/Q Đ-TTg 
dated  07 November 2003 Setting up of a website of the Government of the Socialist Republic of Viet  
Nam. 
11. 212/2003/Q Đ-TTg 21/10/2003 Decision No. 212/2003/Q Đ-TTg 
dated  21 October 2003  State confidential list, top confidential issues in resources and environmental 
sector. 
12. 187/2003/Q Đ-TTg 15/09/2003 Decision No. 187/2003/Q Đ-TTg 
dated  15 September 2003  Promulgation of Regulation on petrol and gasoline business. 
13. 21/2003/CT-TTg 02/10/2003 Instruction No. 21/2003/CT-TTg 
dated  02 October 2003  Enhancement of registration of  guaranteed transactions. 
STATE OWNERSHIP AND EQUITIZATION 
14. 14/2003/QH11 26/11/2003 
 Law on State-owned Enterprises Regulations on organisation and operation of state-owned enterprises. 
15. 271/2003/Q Đ-TTg 31/12/2003 Decision No. 271/2003/Q Đ - TTg 
dated  31 December 2003 Promulgation of Regulation on supervision and evaluation of effect of state-
owned enterprises’ operation. 
16. 263/2003/Q Đ-TTg 15/12/2003 Decision No. 263/2003/Q Đ - TTg 
dated  15 December 2003 Trial organisation and operation under holding company – subsidiary form in 
Linksin Printing Paper and Package Import-Export Company. 
17. 246/2003/Q Đ-TTg 18/11/2003 Decision No. 246/2003/Q Đ-TTg 
dated  18 November 2003  Approval of the master plan on  Restructuring of state-owned enterprises under 
Viet  Nam Petroleum and Gas Corporation up to 2005.  
 WT/ACC/VNM/31/Rev.1 
Page 6 No. Number of document Date of issuance Name of document Content of document 
18. 243/2003/Q Đ-TTg 17/11/2003 Decision No. 243/2003/Q Đ-TTg 
dated  17 November 2003  Restructuring and trial operation of Viet  Nam Fisheries Corporation in the form 
of holding company – subsidiary. 
19. 219/2003/Q Đ-TTg 28/10/2003 Decision No. 219/2003/Q Đ-TTg 
dated  28 October 2003  Approval of the master plan on  Restructuring of state-owned enterprises under 
Viet  Nam Electricity Co rporation up to 2005. 
20. 207/2003/Q Đ-TTg  09/10/2003 Decision No. 207/2003/Q Đ-TTg 
dated  09 October 2003 Trial organisation and operation of Transport and Ship Leasing Company in the 
form of holding company - subsidiary. 
21. 198/2003/Q Đ-TTg  24/09/2003 Decision No. 198/2003/Q Đ-TTg 
dated  24-09-2003  Trial organisation and operation of Transport Services Company No. 2 in the 
form of holding company - subsidiary. 
22. 194/2003/Q Đ-TTg 17/09/2003 Decision No. 194/2003/Q Đ-TTg 
dated  17-09-2003  Restructuring of Northern Coal Processing and Trading Company into Northern 
Coal Processing and Trading Company Limited Liability Company. 
23. 193/2003/Q Đ-TTg 17/09/2003 Decision No. 193/2003/Q Đ-TTg 
dated  17-09-2003  Amendment of the master plan on  Re structuring of state-owned enterprises 
under National Scientific and Technological Center in the period of 2003 – 2005. 
24. 189/2003/Q Đ-TTg  15/09/2003 Decision No. 189/2003/Q Đ-TTg 
dated  15-09-2003 Restructuring of Mechanical and Tran sport Corporation into Viet  Nam 
Automobile Industry Corporation with trial operation in the form of holding 
company - subsidiary. 
 
II. Enforcement 
No. Number of document Date of issuance Name of document Content of document 
1. 19/2003/QH11 26/11/2003 Law on Criminal Proceedings Regulations on procedures of prosecution, inspecti on, jurisdiction and 
enforcement of criminal cases. 
2. 135/2003/N Đ-CP  14/11/ 2003 Decree 135/2003/N Đ-CP dated  14 
November 2003  Regulations on examination and settlement of legal documents 
3. 134/2003/N Đ-CP  14/11/2003 Decree 134/2003/N Đ-CP dated  14 
November 2003  Detailed regulations on implementing some articles of the Ordinance on 
Settlement of Administrative Cases 2002  
4. 118/2003/N Đ-CP  13/10/2003 Decree 118/2003/N Đ-CP dated  13 
October 2003  Regulations on settlement procedures of administrative cases in the insurance 
sector  
  
  WT/ACC/VNM/31/Rev.1
 Page 7III. Policies affecting trade in goods 
No. Number of document Date of issuance Name of document Content of document 
REGULATIONS ON IMPORT 
1. 150/2003/N Đ-CP 08/12/2003 Decree No.  150/2003/N Đ-CP 
dated  8-12-2003 Detailed regulations on implementing the Ordinance on Safeguards. 
2. 252/2003/Q Đ-TTg 24/11/2003 Decision 252/2003/Q Đ-TTg dated  
24 November 2003  Regulations on controlling frontier tr affic with adjacent countries. 
APPLICATION OF INTERNAL TAXES 
1. 164/2003/N Đ-CP 22/12/2003 
 Decree 164/2003/N Đ-CP dated  22-
12-2003 Detailed regulations on implementing Law on Corporate Income Tax  
2. 158/2003/N Đ-CP 10/12/2003 
 Decree 158/2003/N Đ-CP dated  10-
12-2003 Detailed regulations on implementing Law on Value Added Tax and Law 
providing amendment of and addition to a number of articles of the Law on 
Value Added Tax  
3. 149/2003/N Đ-CP 04/12/2003 Decree 149/2003/N Đ-CP dated  4-
12-2003 Detailed regulations on implementing Law on Excise Tax and Law providing 
amendment of and addition to a number of articles of the Law on Excise Tax  
4. 129/2003/N Đ-CP  03/11/2003 Decree 129/2003/N Đ-CP dated  03 
November 2003 Detailed regulations on implementing Resolution No. 15/2003/QH11 dated 17 
June 2003 of the National Assembly on exemption of agricultural land tax. 
SANITARY AND PHYTOSANITARY MEASURES (SPS) 
1. 17/2003/QH11 26/11/2003 Law on Fisheries Regulations on fisheries activities. 
2. 15/2004/PL-
UBTVQH11 24/3/2004 Ordinance on Plant Varieties Regulations on management, reservation and trading of plant varieties;  
management of plant varieties quality; protection of new plant varieties. 
3. 16/2004/PL-
UBTVQH11 24/3/2004 Ordinance on Animal Breeds Regulations on management, reservation and trading of animal breeds; 
management of animal breeds quality. 
PRICING POLICIES 
1. 170/2003/N Đ-CP   25/12/2003 
 Decree No.  170/2003/N Đ-CP 
dated  25-12-2003  Detailed regulations on implementing some articles of the Price Ordinance   
 
IV. Policies affecting trade in services 
No. Number of document Date of issuance Name of document Content of document 
TELECOMMUNICATION – INFORMATION SERVICES  
1. 125/2003/N Đ-CP  29/10/2003 Decree 125/2003/N Đ-CP dated  29 
October 2003  Regulations on international multimodal transportation  
 
2. 217/2003/Q Đ-TTg 27/10/2003 Decision 217/2003/Q Đ-TTg dated  
27 October 2003 Regulations on controlling prices of telecommunication and postal services  
CONSTRUCTION SERVICES 
1. 16/2003/QH11 26/11/2003 Construction Law Regulations on construction activities  
 
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