
On the morning of November 10, the National Assembly held group discussions. The Nghe An National Assembly delegation discussed in Group 3 with the National Assembly delegations of Quang Ngai and Bac Kan provinces on the draft Law on Roads; the draft Law on Road Traffic Order and Safety and the draft Resolution on the application of additional corporate income tax according to regulations against global tax base erosion.
Attending the discussion session were Senior Lieutenant General Tran Quang Phuong - Member of the Party Central Committee, Vice Chairman of the National Assembly, representative of Quang Ngai delegation.
Comrade Thai Thanh Quy - Member of the Party Central Committee, Secretary of the Provincial Party Committee, Chairman of the Provincial People's Council, Head of the Provincial National Assembly Delegation chaired the discussion session.

SOCIAL PSYCHOLOGY IS NOT YET ASHAMED OF VIOLATING TRAFFIC LAWS
Discussing the draft Law on Road Traffic Order and Safety, delegate Hoang Thi Thu Hien - Permanent Vice President of the Women's Union of Nghe An province mentioned many contents related to the regulations in the draft that are unreasonable compared to reality.
In particular, the delegate cited data showing that an average of 10,000 people die each year due to traffic accidents. According to statistics, there were 687 attacks on traffic police, resulting in 8 soldiers being killed and 234 soldiers being injured, of which 1 in 3 causes - according to the Ministry of Public Security, was due to the driver, accounting for 90%. The delegate said that the regulations on law dissemination and propaganda for this draft law need to be different from other laws. That is, propaganda work must be directed to raise awareness and culture of traffic participation.

The delegate of Nghe An delegation expressed concern that the social psychology does not feel truly ashamed when violating traffic laws, but instead immediately calls for help, begs... "The law must have regulations and sanctions to overcome this situation in reality," said delegate Hoang Thi Thu Hien.
She also supports solutions to install surveillance cameras, form smart and mobile traffic command centers, cover traffic blind spots and detect and handle all traffic violations, thereby raising awareness of traffic drivers. However, the draft law has not specified regulations on how the traffic command center operates;...

Also related to the above draft law, Mr. Hoang Minh Hieu - Standing Member of the National Assembly's Law Committee, delegate of Nghe An delegation expressed concern when stipulating: Motor vehicles and specialized motorbikes participating in traffic must meet one of the following conditions: having a journey monitoring device; device to collect data, images of the driver, data, images to ensure journey safety according to regulations.
He said that implementing this regulation would cost the entire society a relatively large amount of money to equip the journey monitoring device and especially related to the requirement of protecting personal data. Therefore, the delegate of Nghe An delegation suggested that it would be more reasonable to retain the current regulations, which only require the installation of journey monitoring devices for service business vehicles.
In addition, delegate Hoang Minh Hieu also shared the view that it is necessary to consider not to include regulations on smart vehicles, specifically self-driving cars, in the law at this time. Because this type of vehicle is facing many legal issues.

Regarding the Draft Law on Road Traffic Order and Safety, Major General Tran Duc Thuan - Standing Member of the National Assembly's Defense and Security Committee, delegate of Nghe An delegation expressed interest in road traffic rules because they regulate the behavior of traffic participants.
He said that the National Assembly's Defense and Security Committee has recommended that the Government report on major violations of rules, so that it can study them for prevention; so that National Assembly deputies have a basis to develop rules on road traffic.
CAREFULLY CALCULATE GLOBAL MINIMUM TAX REGULATIONS
Discussing the draft Resolution on applying additional corporate income tax according to regulations against global tax base erosion, Deputy Chairman of the National Assembly's Finance and Budget Committee Nguyen Van Chi - a delegate from Nghe An, commented that the issuance of the resolution aims to form a policy for foreign investors in Vietnam subject to OECD tax adjustments on global minimum tax to pay taxes.

The 142-member Organization for Economic Cooperation and Development (OECD) has agreed to impose a global minimum tax of 15% on profits for multinational corporations with global revenues of more than 750 million euros and profits of more than 10% of revenue. The tax rule is expected to be implemented from the beginning of 2024, to prevent a race for preferential tax rates between countries.
However, according to the viewpoint of the delegate of Nghe An, the draft Resolution still has unresolved issues such as the case of foreign investors who have just entered Vietnam, what is the tax mechanism for them?
As for current investors who are enjoying tax exemptions and reductions, and even some investors who are enjoying large tax incentives, if the global minimum tax is collected, the tax rate will certainly affect investors' interests.
Meanwhile, investors' interests or incentives for investors are not only guaranteed by legal regulations on investment guarantees, but also by bilateral and multilateral investment protection agreements that Vietnam has signed.
Once their interests are affected, investors may file a lawsuit with international courts, and the possibility of Vietnam losing the lawsuit is very high. Therefore, according to the delegates, this is a reality and the Government needs to take it into account.

In addition, delegates also said that it is necessary to stipulate that this Resolution takes priority over regulations on investment incentives in case of conflicts in tax declaration and payment; at the same time, there should also be sanctions in case investors do not declare and pay taxes according to the Resolution;...
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