1 | RESOLUTION 17/2022/UBTVQH15 EMPLOYEES’ MONTHLY, ANNUAL OVERTIME HOURS IN THE CONTEXT OF COVID-19 PREVENTION AND SOCIO-ECONOMIC DEVELOPMENT Issued by: National Assembly Standing Committee Effective date: April 1, 2022 | Previously, according to the provisions of the Labor Code, an employer has the right to request an employee to work overtime and shall ensure the total overtime working hours do not exceed 200 hours in 01 year, except for fields, works, jobs and cases prescribed by the Government. However, with the goal of economic recovery and development after more than 2 years of being affected by the Covid-19 pandemic, employees’ monthly, annual overtime hours are adjusted by the time Resolution 17/2022/UBTVQH15 came into effect as below: • The employer may request the employee for overtime work for more than 200 hours but not exceeding 300 hours in 01 year upon obtaining the employees’ acceptance (Clause 1 Article 1); • The employers, who are allowed to assign the employees for overtime as high as 300 hours in 01 year and have employees’ acceptance, may assign the employee for overtime work for more than 40 hours but not exceeding 60 hours in 01 month (Article 2). |
2 | RESOLUTION 18/2022/UBTVQH15 ON ENVIRONMENTAL PROTECTION TAX RATES FOR PETROL, OIL, LUBRICINE Issued by: National Assembly Standing Committee Effective date: April 1, 2022 | Given the gasoline prices continuously fluctuates, on March 23, 2022, the National Assembly Standing Committee issued the Resolution 18/2022/UBTVQH15 on environmental protection tax rates for gasoline, oil and grease. Accordingly, from April 1, 2022 to December 31, 2022, the environmental protection tax rate for gasoline (except ethanol), diesel oil, fuel oil, lubricants and grease and for kerosene reduces by 50% and 70% respectively. Specifically, the environmental protection tax rate after reduction is as follows: · Gasoline (except ethanol): 2,000 VND/liter; · Diesel oil: VND1,000 /liter; · The kerosene: VND300/liter; · Fuel oil: VND1,000/liter; · Lubricants: VND1,000 /liter; · Lubricant: VND1,000/kg. Particularly, the environmental protection tax rate for jet fuel shall be applied with the rate of VND1,500/liter as prescribed in Resolution 13/2021/UBTVQH15 dated December 31, 2021. |
3 | DECREE 32/2022/ND-CP PROVISIONS ON EXTENSION OF EXCISE TAX FOR DOMESTICALLY MANUFACTURED OR ASSEMBLED CARS Issued by: The Government Effective date: May 21, 2022 | On May 21, 2022, the Government issued Decree 32/2022/ND-CP on extending the deadline for paying excise tax for domestically manufactured or assembled cars. Accordingly, the procedures for extending the excise tax payment are prescribed as follows: · Taxpayers send a written request for extension of excise tax payment using the form in the Appendix attached to Decree 32/2022/ND-CP to the tax authority once for all the extended periods. · Taxpayers are solely responsible for the extension request to ensure the correct beneficiaries are extended. · Tax authorities are not required to notify taxpayers of their acceptance of the extension. - In case, during the extension period, if there is a basis determining the taxpayer is not eligible for the extension, the tax authority shall issue a written notice of termination of the extension. - Taxpayers fully pay tax amount and late payment charged during the extension period into the state budget. - In case after the expiry date of extension, the taxpayers must pay the outstanding tax, fine and late payment interest back to the state budget if they are determined not eligible for the extension · During the extended period of excise tax payment, the tax authority does not charge late payment interest for the extended excise tax amount. The deadline for paying excise tax on domestically manufactured and assembled cars arising in the tax period of June, July, August, and September 2022 has been extended to the end of November 20, 2022. |
4 | CIRCULAR 24/2022/TT-BTC AMENDING AND SUPPLEMENTING THE CIRCULAR NO. 48/2019/TT-BTC PROVIDING INSTRUCTIONS ABOUT THE PROVISIONS AT ENTERPRISES Issued by: The Ministry of Finance Effective date: May 25, 2022 | On May 7, 2022, the Ministry of Finance issued Circular 24/2022/TT-BTC Accordingly Government bonds, Government-guaranteed bonds, and municipal bonds are excluded from the list of objects allowed to make provision for loss in investments at enterprises. The balance of provisions for investments that enterprises made before the effective date of this Circular (if any) shall be reversed, recorded as deductions for expenses at the time of preparation of the financial statement of 2022. |
5 | OFFICIAL LETTER 883/TCT-DNNCN ISSUED BY GENERAL DEPARTMENT OF TAXATION GUIDES IMPLEMENTATION OF PERSONAL INCOME TAX (PIT) FINALIZATION Issued by: The General Department of Taxation Effective date: March 24, 2022 | Aiming to ensure PIT finalization is consistent in accordance with the provisions of the PIT law and the current law on tax administration for the tax period 2021, on March 24, 2022, the General Department of Taxation has issued the Official Letter 883/TCT-DNNCN. This official letter has clearly indicated the individuals who must finalize personal income tax as well as the conditions and procedures for dependents deduction. In addition, the official letter also guides the important procedures for individuals to declare tax directly with Tax Authorities as follows: Dossier of declaration of PIT finalization · PIT finalization return form No. 02/ QTT-TNCN attached to Circular 80/2021/TT-BTC dated September 29, 2021. · Appendix for family deduction for dependents, form No. 02-1/BK-QTT-TNCN attached to Circular 80/2021/TT-BTC dated September 29, 2021. · Copies (photocopies from the original) of documents proving the tax withheld, temporarily tax paid in the year, and tax paid abroad (if any). · And other documents detailed in Clause 1, Article IV of this Circular. Address to submit the PIT finalization dossier: · Residents who have income in one place and are eligible to self-declare PIT during the year: submit a tax finalization declaration at the tax office where the individual directly declares tax during the year. · In case an individual earns salary or wages from two or more places, including the case where he has both incomes directly declared and deducted by the payer: submit the PIT finalization dossier at the tax office where the largest source of income in the year was paid. · In case the resident has the income (wage or salary) from 2 or more places and the PIT has been deducted by the income payers, the submission of dossier is specified in this official letter. The deadline for submitting the PIT finalization dossier · The last day of the 4th-month from the end of the calendar year. · In case the deadline for submitting tax finalization dossiers coincides with a prescribed holiday, the replacement deadline is the next working day of that holiday according to the provisions of the Civil Code. |
6 | OFFICIAL LETTER 1163/TCHQ-TXNK ON REGULATION ON IMPLEMENTATION OF TAX REFUND CQ ban hành: Tổng Cục Hải Quan Ngày hiệu lực: 5/4/2022 | Regarding tax refund and handling overpaid tax, many businesses still encounter many problems at Customs Departments of provinces and cities over the country. On April 5, 2022, the General Department of Customs issued Official Letter 1163/TCHQ-TXNK to control and regulate a number of issues related to tax refund as follows: · Receive and handle tax refund deadlines in accordance with the Law on Tax Administration, Decree 126/2020/ND-CP, Circular 06/2021/TT-BTC; · For tax refund dossiers subject to examination before tax refund but classified as subject to refund before inspection, then: · An inspection must be organized at the taxpayer's office for all of these cases according to the provisions of Clause 3, Article 12 of Circular 06/2021/TT-BTC. · Inspect and review cases of tax refund on goods imported for production and business but have been put into production for export and exported products according to the provisions of Article 36 of Decree 134/2016/ND-CP. In case tax has been refunded for goods imported for production or business that have been put into production for export but have not been exported to foreign countries or have not been exported to a non-tariff zone, then: Implement the recovery of the refunded tax amount according to regulations (Official Letter 6830/TCHQ-TXNK dated November 21, 2018, Official Letter 7565/TCHQ-TXNK dated December 25, 2018). |
7 | OFFICIAL LETTER NO. 1400/TCHQ-TXNK ON TAX POLICIES ABOUT RENTAL AND BORROWED GOODS FROM EXPORT PROCESSING ENTERPRISES Issued by: The General Department of Custom Effective date: April 21, 2022 | On April 21 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TNXK on the tax treatment rented and borrowed goods from export processing enterprises. Accordingly, the guidance on VAT for rented or borrowed goods in the form of temporary import for re-export is as follows: Clause 20, Article 5 of 2008 VAT Law is stated: “…goods temporarily imported for re-export; goods temporarily exported or re-imported..." are not subject to VAT. Pursuant to the above provisions, goods rented or borrowed by domestic enterprises from export processing enterprises or domestic enterprises that have registered declarations under the form of temporary import are not subject to VAT. In case the renting or borrowing term has expired, but the domestic enterprises continue to use goods and do not re-export immediately after the expiry date, they must declare and pay VAT together with import tax on new customs declaration according to the provisions of Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government If during the use of rented or borrowed goods that are damaged, cannot be re-exported, must be destroyed, and have been destroyed according to the provisions of law, domestic enterprises are not required to declare and pay VAT for these goods. |
8 | OFFICIAL LETTER 1312/LĐTBXH-ATLD PROVIDING GUIDANCE ON IMPLEMENTATION OF RESOLUTION NO. 17/2022/UBTVQH15 ABOUT ANNUAL AND MONTHLY OVERTIME HOURS FOR SOCIO-ECONOMIC RECOVERY AND DEVELOPMENT Issued by: Ministry Of Labor, War Invalids And Social Affairs Effective date: April 26, 2022 | In order to guide the Departments of Labor, War Invalids and Social Affairs of provinces, centrally run cities and enterprises to implement Resolution 17/2022UBTVQH15 on increasing overtime hours, Official Letter 1312/LDTBXH-ATLD was issued with the following key points: · The cases in which employers are permitted to assign their employees to work overtime for up to 300 hours per year are prescribed in clause 1 Article 1 of the Resolution and clause 3 Article 107 of the Labor Code. · All employees who are permitted to work overtime for up to 300 hours per year are also permitted to work overtime for more than 40 hours but not exceeding 60 hours per month from April 01, 2022. · When organizing overtime work for from more than 200 hours to 300 hours per year, employers must send notifications to Departments of Labor, War Invalids and Social Affairs as prescribed in clause 4 Article 107 of the Labor Code and Article 62 of Decree No 145/2020/ND-CP. Regulations of Resolution No. 17/2022/UBTVQH15 are implemented until the end of December 31, 2022, except for the case that the National Assembly decides to extend implementation period. |
9 | OFFICIAL LETTER 1399/LDTBXH-VL ON THE RECEIVING AND SETTLEMENT OF UNEMPLOYMENT BENEFITS ON THE NATIONAL PUBLIC SERVICE PORTAL Issued by: Ministry Of Labor, War Invalids And Social Affairs Effective date: May 4, 2022 | In order to promptly and conveniently handle the procedure for receiving unemployment benefits, employees now can perform and check this procedure on the National Public Service Portal (https://dichvucong.gov.vn) follow these steps: Step 1: Employees register for an account and log in on the National Public Service portal. Please note that: · Enter information on the application for unemployment benefits using form No. 01 attached to this Official Letter; · Attach documents including photocopies or scans of documents proving termination of labor contract or working contract as prescribed. Step 2: The National Public Service Portal will automatically transfer the employee’s information through the system of the Social Insurance agency. Step 3: The social insurance agency is responsible for checking after receiving the information · In case information of the social insurance book number and either the full name or the ID card/CCCD/passport number do not match the data of the social insurance agency => The National Public Service Portal will display an invalid result message as soon as the worker submits the application. · In case the information of the social insurance book number and either the full name or the ID/CCCD/passport number is the same as the data of the social insurance agency: within 2 working days from the date of receipt of information from the National Public Service Portal, social insurance agency must return information about the process of paying social insurance and unemployment insurance of employees, perform digital signature and transfer it back to the National Public Service Portal for submit online application to the employment service center. · In case the employee has not yet closed the social insurance book: The National Public Service Portal will display a notice immediately to the employee when submitting the application. Step 4: Within 16 working days from the date of receipt of unemployment insurance participation data of employees transferred by social insurance on the National Public Service Portal, staff of the Employment Service Center shall review and send dossiers of eligible employees to submit to the Department of Labor, War Invalids and Social Affairs in accordance with regulations. If the application is unsatisfactory, the officer will update the information to reject the application with a written explanation clearly stating the reason on the National Public Service Portal. Step 5: Within 2 working days from the date of receipt of the dossier transferred by the Employment Service Center, the Department of Labor, War Invalids and Social Affairs will respond with the results: · If the application is unsatisfactory, the officer updates the status of the rejection of the application and attaches a reply to the National Public Service Portal to notify the employee. · If the application is valid, the officer updates the status of the application and attaches the decision on unemployment benefits according to form 02 (with digital signature). When the application is approved or rejected, the employee will receive an SMS notification and display relevant information and documents on the National Public Service portal. |
10 | OFFICIAL LETTER 1606/TCHQ-TXNK PROVIDING GUIDANCE ON TAX POLICIES FOR RENTAL PROCESSING GOODS BUT THE ENTITY HAS NO MANUFACTURING, PROCESSING FACILITIES Issued by: General Department of Customs Effective date: May 6, 2022 | In case goods are imported for processing for foreign traders, then hiring to reprocess all goods under the processing contract but the taxpayer (signing a processing contract with a foreign trader) does not yet have the right to own or use exported goods processing facilities, the enterprise that reprocesses all of the tax payers' goods has the right to own or use the processing facility, the goods imported for processing for foreign traders of the company are not eligible for tax exemption. The basis for determining the above-mentioned goods eligible for tax exemption is detailed in Clause 2, Article 10 of Decree No. 134/2016/ND-CP as amended and supplemented in Clause 4, Article 1 of Decree No. 18/2021/ ND-CP, which emphasizes: “b) The taxpayer or processor hired by the taxpayer has the right to ownership or enjoyment of the processing facility in Vietnam and equipment in the facility and has submitted the facility notification, the processing contract, sub-processing contract and their appendices to the customs authority in accordance with customs law…" |
11 | OFFICIAL LETTER 8875/CTHN-TTHT PROVIDING GUIDANCE ON HANDLING FORMER E-INVOICES WITH ERRORS AFTER SWITCHING TO NEW E-INVOICES Issued by: The Department of Hanoi Taxation Effective date: March 17, 2022 | On March 17, 2022, the Department of Hanoi Taxation issued the Official Letter No. 8875/CTHN-TTHT guiding handling former invoices with errors after switching to new e- invoices. Specifically, in case enterprises have switched to using a new e-invoice under Decree No.123/2020/ND-CP, former invoices made under the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government including errors must be handled according to the guidance in Clause 6, Article 12, Circular 78/2021/TT-BTC. Accordingly, the parties (buying and selling) must make an agreement clearly stating the error, and at the same time, the sellers must notify the tax authorities according to Form No. 04/SS-HDDT issued together with Decree No. 123/2020/ ND-CP and make a new e-invoice to replace the incorrect invoices. |
12 | OFFICIAL LETTER 1604/TCT-KK PROVIDING GUIDANCE FOR IMPLEMENTATION OF RECEIVED AND SETTLEMENT OF FIRST TIME TAX REGISTRATION AND CHANGE OF TAX REGISTRATION INFORMATION OF NON-BUSINESS INDIVIDUALS Issued by: The General Department of Taxation Effective date: May 16, 2022 | In order to implement the national digital transformation for the period 2022-2025, on May 16, 2022, the General Department of Taxation issued Official Letter 1604/TCT-KK through the national public service portal connected to the national population database. Accordingly, the steps to receive taxpayers' first electronic tax registration dossiers on the e-commerce portal of the General Department of Taxation are as follows: Step 1: The taxpayer uses the provided account to log in to the National Service Portal and select "First time tax registration". Step 2: The National Service Portal changes to the e-commerce portal of the General Department of Taxation. Step 3: The electronic portal of the General Department of Taxation checks whether taxpayers have a tax code: · Tax code issued: Displays "Number of papers with tax identification number"; · Tax code has not been issued: Displayed for taxpayers to select the first-time registration object. Step 4: The e-commerce portal of the General Department of Taxation accesses the national population database to query personal information and return results: · No data: Notice "Personal information in the National Database on population is incomplete/invalid". In case the taxpayer enters the correct information but does not have the data, the police office should update it. · Have complete data: Display information form 05-DK-TCT, perform step 5. Step 5: The taxpayer checks the information on form 05-DK-TCT and adds missing information. · If the information on the declaration matches your personal information, go to step 6. · If the information does not match, report: "The taxpayer did not submit the application to the tax office and contact the commune/ward agency where the individual registered to permanently reside for instructions on adjusting the information". Step 6: The e-commerce portal of the General Department of Taxation checks the professional rules for information received from the national database on population and taxpayer information. Step 7: The e-commerce portal of the General Department of Taxation saves the file and automatically transfers the information to the TMS system as soon as the application is successfully submitted |