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APRIL 2023 NEWS SUMMARY

1. 12/2023/ND-CP extending payment deadline of value added tax, corporate income tax, personal income tax, and land rant for 2023.01


Issued by: The Government

Effective date: April 14, 2023 to the end of December 31, 2023


Accordingly, eligibility for extension and extension of tax and land rent payment deadline in 2023 are prescribed as follows:


Eligibility for extension: Enterprises, organizations, households, household businesses, and individuals engaging in manufacturing and business activities in economic sectors specified in Article 3 of this Decree such as agriculture, forestry, and fishery; food processing and production; textile; construction; transport and storage; …

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APRIL 2023 NEWS SUMMARY

Extended payment deadline of monthly, quarterly Value Added Tax (hereinafter referred as “VAT”) shall be as follows:

  • The deadline to pay VAT for the March 2023 tax period is no later than October 20, 2023.

  • The deadline to pay VAT for the April 2023 tax period is no later than November 20, 2023.

  • The deadline to pay VAT for the May 2023, June 2023, July 2023, August 2023 tax period is no later than December 20, 2023.

  • The deadline to pay VAT for the Q1 2023 tax period is no later than October 31, 2023.

  • The deadline to pay VAT for the Q2 2023 tax period is no later than December 31, 2023.

Note: The above extended payment deadline does not apply to import VAT.


Extension of tax payment deadline for provisional Corporate Income Tax (hereinafter referred as “CIT”) payment: extended payment deadline for provisional CIT of the first and second quarters of the 2023 corporate income tax calculation period of enterprises and organizations is 03 months from the end of the CIT payment period in accordance with the law on tax administration.


In case of VAT and personal income tax (hereinafter referred as “PIT”) of household businesses and individual businesses: Extension of the time limit for payment of VAT and PIT for the amount of tax payable arising in 2023 of business households and individuals is no later than December 30, 2023.


For land rent: Extension of the time limit for paying land rent for 50% of the arising land rent payable in 2023 of enterprises, organizations, households and individuals subject to regulations, the extension period is 06 months from May 31, 2023 to November 30, 2023.

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APRIL 2023 NEWS SUMMARY

2. Decision 490/QD-BHXH 2023 amending and supplementing some articles of collection process of the social insurance, heal insurance, unemployment insurance, occupational accident and occupational disease insurance; management of social insurance book, health insurance cards announced by decision no.595/QD-BHXH dated April 14,2017 by the general director of social insurance of Vietnam and amendment and addition to article 01 of decree no 505/QD-BHXH dated March 27, 2020 of the general director of social insurance of Vietnam.


Issue by: Vietnam Social Security

Effective Date: April 01, 2023


Accordingly, Decision 490/QD-BHXH amends the deadline for paying unemployment insurance premiums as follows:

  • From April 1, 2023, employers must pay unemployment insurance and deduct the employee's salary monthly to pay at the same time to the Unemployment Insurance Fund. (According to Decision 595/QD-BHXH, there are some cases where employers are entitled to deduct unemployment insurance contributions once every 3 months or every 6 months).

  • According to Decision 490/QD-BHXH dated March 28, 2023, enterprises, cooperatives, individual business households, cooperative groups operating in the fields of agriculture, forestry, fishery and salt industry that pay wages according to products and contracts can apply for monthly social insurance payments. (According to the old regulations, these units can only register for the method of paying social insurance once every 3 months or every 6 months). In addition, notes on changes in forms, deadlines for making and sending reports on collection management and issuance of social insurance books and health insurance cards are also specified in this Decision

3. Official letter 791/BHXH-CĐ 2023 dossier for one-time social 03 insurance benefit.


Issue by: Ho Chi Minh City Social Security

Effective Date: March 06, 2023


Accordingly, from February 15, 2023, the dossier for one -time social insurance benefits for cases of dangerous diseases is as follows:

  • For people suffering from one of the following cancers, polio, cirrhosis of the liver ascites, leprosy, severe tuberculosis, HIV infection that has progressed to AIDS: A one -time social insurance application is the original or a valid copy of the hospital discharge certificate or a summary of the medical record showing one of the above-mentioned diseases.

  • For people suffering from other diseases: Dossier is a medical assessment record, which must clearly conclude the contents of diseases and illnesses with a decrease in working capacity of 81% or more and unable to self-control or perform activities to serve personal daily living needs without having someone to monitor, support, and take care of them completely.

4. Circular no. 08/2023/TT-BCT amending, supplementing some articles stimulating a detailed list regarding HS codes of exported and imported goods promulgated together with some circular of the minister of industry and trade 04.


Issue by: Ministry of Industry and Trade

Effective Date: May 16, 2023


I. A number of Articles of Circular No. 12/2018/TT-BCT dated June 15, 2018 are amended and supplemented including:

  • Regarding the list of used consumer goods, medical devices and vehicles prohibited from import:

- The detailed list in Appendix I is stipulated in Article 3, Circular No. 12/2018/TT-BCT, replaced by Appendix I issued accompanied by Circular No. 08/2023/TT/BCT (as provided in Article 1, Clause 1);

  • Regarding the list of goods temporarily suspended from trading for temporary import, re-export and merchanting trade:

- The detailed list in Appendix II is stipulated in Article 4, Clause 1, Circular No. 12/2018/TT-BCT, which is replaced by Appendix II issued accompanied by Circular no. 08/2023/TT/BCT (as provided in Article 1, Clause 2).

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APRIL 2023 NEWS SUMMARY

II. A number of Articles of Circular No. 41/2019/TT-BCT dated December 16, 2019 are amended and supplemented including:

  • Regarding the detailed list of rice for export and corresponding HS codes:

- The detailed list in Appendix I provided for in Article 1 of Circular No. 41/2019/TT-BCT is replaced by Appendix III issued accompanied by Circular no. 08/2023/TT/BCT (regulated in Article 2, Clause 1);

  • Regarding the detailed list of tobacco raw materials and cigarette papers and corresponding HS codes:

- The detailed list in Appendix VI is stipulated in Article 6, Clause 1 of Circular No. 41/2019/TT-BCT, replaced by Appendix IV issued accompanied by Circular no. 08/2023/TT/BCT (as provided in Article 2, Clause 2);

  • Regarding the detailed list of specialty machinery and equipment in tobacco industry and corresponding HS codes:

- The detailed list in Appendix VII is stipulated in Article 6, Clause 2 of Circular No. 41/2019/TT-BCT is replaced by Appendix V issued accompanied by Circular no. 08/2023/TT/BCT (as provided in Article 2, Clause 3).

5. Official no. 1236/TCHQ-GSQL on constructioning inspection, control and supervision of goods in transit, temporarily imported for re-exporting goods, goods from bonded house.


Issue by: General Department of Customs

Effective Date: March 21, 2023


Accordingly, there are a number of issues that enterprises need to pay attention to as follows:

  • Regarding temporary import and re - export business goods, goods in transit and goods from bonded house:

- Re - exporting goods, goods transported from bonded house to the export gate to export abroad through the border gate must be re-exported through the international gate and the main gate.

- Goods are only allowed to be exported and re-exported according to the place of exportation and border gate of exportation registered on the customs declaration, it is not allowed to divide containers, subdivide shipments to export through the trails, opening, border landmark.

  • For the transport of goods re - exported, exported:

- For containers: Not torn, punctured; locking arm, latch with hole to be sealed by the customs authority; e hinges and ears of the container are strictly according to the standards that have been certified by the competent authority.

- For vans: Not torn, or punctured; locking arm, latch with hole to ensure the seal of the customs authority.

  • For the transportation of transit goods, goods from bonded warehouse or from the place of storage for goods re-imported to export to export gate

- Ensure the status of customs seal, means of storage.

- Vehicles must go on schedule, on time, on electronic positioning; Customs authorities will perform monitoring and supervising by electronic sealing during the transport process.



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