1. Decree 51/2022/ND-CP amending of preferential import tax rates for gasoline products of group 27.10 in the preferential import tax tariff, issued with decree No. 57/2020/ND-CP dated may 25, 2020 by the government
Issued by: The Government, effective date: August 8, 2022
Previously, according to Appendix II – Preferential import tariff according to the List of taxable goods specified in Clause 1, Article 2 of Decree No. 57/2020/ND-CP dated May 25, 2020, the preferential import tax rate for gasoline in group 27.10 is 20%.
On August 8, 2022, the Government issued Decree 51/2022/ND-CP (“Decree 51”) amending the preferential import tax rates for gasoline products in heading 27.10, reduced to 10% compared to previous regulations.
The list of gasoline products in group 27.10 eligible for preferential import tax rate reduction to 10% is detailed in the Appendix attached to Decree 51.
2. Decree 49/2022/ND-CP amendments and supplements to a number of articles of decree no. 209/2013/nd-cp instructions to the law on value additional tax amended and supplemented by decree no. 12/2015/ND-CP, decree no. 100 /2016/ND-CP and decree no. 146/2017/ND-CP
Issued by: The Government, effective date: September 12, 2022
According to Clause 3, Article 1 of Decree 49/2022/ND-CP, additional cases of investment projects of conditional business line shall be refunded value-added tax for investment projects:
Investment projects in the investment stage, according to the provisions of the investment law and specialized law, which has been granted a business license by a competent state agency in one of the following forms: License or certificate or written confirmation or approval.
Investment projects in the investment stage, according to the provisions of the investment law, the specialized law is not required to request a competent state agency to issue a business license for a conditional investment or business line in one of the following forms: License or certificate receipt or written confirmation, approval.
Investment projects in accordance with the provisions of the investment law and specialized laws are not required to have a business license for conditional investment and business lines in one of the following forms: License or certificate or written confirmation, acceptance favorable.
3. Official letter 2216/BHXH-CSXH dated august 12, 2022 on the continuation of payment for support for workers according to resolution no. 03/2021/UBTVQH15 of national assembly standing committee
Issued by: Vietnam Social Insurance, effective date: August 12, 2022
Official Letter 2216/BHXH-CSXH provides guidance:
- The beneficiaries of the support who have submitted their dossiers within the prescribed time limit and have been summarized and reported by the provincial/city social insurance agency to report to the Vietnam Social Security include:
Workers who are participating in the unemployment insurance by September 30, 2021 (excluding workers working in state agencies, political organizations, socio-political organizations, people's armed forces, and public service providers with recurrent expenditures guaranteed by the state budget);
Workers who have stopped their participation in the unemployment insurance as a result of the termination of employment contracts or working contracts from January 1, 2020 to September 30, 2021 with the period of contribution to the unemployment insurance retained according to regulations of laws on occupation, excluding beneficiaries of monthly retirement pensions.
- Execution time: The payment shall be completed by September 10, 2022.
4. Official letter 40217/CTHN-TTHT on handling of erroneous invoices
Issued by: Hanoi Tax Department, effective date: August 16, 2022
In order to clarify some problems related to electronic invoices in case of errors, on August 16, 2022 Hanoi Tax Department has issued Official Letter 40217 /CTHN-TTHT providing guidance as below:
In case the Company uses e-invoices according to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government, has issued an e-invoice sending to the buyer, then discovered errors in the amount written on the e-invoice (unit price of goods and services) and selectedto issue an e-invoice adjusting the erroneous one; the adjustment e-invoices shall bear the text “Điều chỉnh cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm” (“This invoice corrects the invoice form No……….., reference No………, No………dated……….”) according to the instructions at point. b1 Clause 2 Article 19 of Decree No. 123/2020/ND-CP. This case is not required to send Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ND-CP to tax authorities.
5. Official letter 39060/CTHN-TTHT on e-invoice issuance according to decree 123/2020/NĐ-CP
Issued by: Hanoi Tax Department, effective date: August 09, 2022
On August 9, 2022, Hanoi Tax Department issued Official Letter 39060/CTHN-TTHT on e-invoice issuance under Decree 123/2020/NĐ-CP for goods transshipped. Accordingly, the Hanoi Tax Department has the following comments:
When selling goods and providing services, the Company must issue an invoice to deliver to the buyer according to the provisions of Clause 1, Article 4 of Decree 123/2020/NĐ-CP dated October 19, 2020 of the Government. Goods transshipped are not subject to value added tax as prescribed in Clause 20, Article 4 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.
In case goods are not subject to value-added tax, "KCT" must be written in the item "tax rate" on the VAT invoice according to the instructions in Decision No. 1450/QD-TCT dated October 7, 2021 of the General Department of Taxation.
In case the Company supplies different types of goods, the name of the goods must be detailed for each category according to the guidance in Article 10 of Decree 123/2020/ND-CP dated October 19, 2020 of the Government. The time of issuing e-invoices is determined according to the provisions of Article 9 of Decree 123/2020/ND-CP dated October 19, 2020 of the Government.
6. Official letter 3466/TCHQ-TXNK on tax refund of on-spot goods imported in manufacturing for export
Issued by: General Department of Customs, effective date: August 19, 2022
To answer the problems of the business community about the slow processing of tax refund by the customs authority in cases of on-spot imported goods to export the General Department of Customs has comments as follows:
- Subjects of paid import tax refund: The on-spot importer has paid import tax on goods for production and business purposes, have put locally imported products into the production of export goods and have actually exported products to foreign countries or into non-tariff zones.
- Dossier and procedures for import tax refund: Comply with the provisions of Article 36 of Decree No. 134/2016/ND-CP dated September 1, 2016, Article 12 of Circular No. 06/2021/TT-BTC dated 22 January 2021 of the Ministry of Finance
- Refund time: Tax refund dossiers are classified into dossiers subject to inspection before tax refund and dossiers subject to tax refund first (according to Article 73 of the Law on Tax Administration No. 38/2019/QH14, Article 22 of Decree No. 126/2020/ND-CP)
For dossiers eligible for tax refund before inspection, the time for processing tax refund dossiers is latest 06 working days from the date on which the customs authority gives notice of the acceptance of the dossier and the time for processing the refund dossier
For dossiers subject to inspection before tax refund, latest 40 days from the date on which the customs authority issues a written notice of acceptance of the dossier and the time for processing tax refund dossiers.
7. Official letter 8042/BTC-TCHQ on the use of invoice for on- spot import and export goods
Issued by: General Department of Customs, effective date: August 12, 2022
Implementing the Government's Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents, the Ministry of Finance provides guidance on the submission of invoices when carrying out on-spot export and import procedures for domestic enterprises declaring and paying VAT by deduction method selling goodsfor export processing enterprises and enterprises in non-tariff zones (including export processing establishments) as follows:
When carrying out on-spot export procedures: The customs declarant shall carry out customs procedures as prescribed in Clause 58, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 and submit the Ex-warehousing and internal transfer shipping slip (photocopy) instead of VAT invoice.
When carrying out on-spot import procedures: The customs declarant shall carry out customs procedures as prescribed in Clause 58, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 and submit the customs dossier with VAT invoice (photocopy) to the customs authority.
8. Official letter 3159/TCHQ-TXNK on correcting the classification of goods
Issued by: General Department of CustomsThe General Department of Taxation, effective date: August 01, 2022
By reviewing the declaration status for nonwovens combined with plastics, which are usually “imitation leather” items made up of non-woven fabrics impregnated and coated with plastics, found incomplete, unclear and insufficient basis to apply the goods code and incorrect classification status for the above goods, the General Department of Customs has the following comments:
Local declaration:
Declaring the name of the goods is incomplete: does not specify the composition and quantity of fabric and plastic, does not state the processing method, the combination of materials to form the product, the use of the goods... not enough basis specify a specific code
Declare the name of the goods does not match the declared code
The classification of goods:
The classification of "imitation leather" goods made from nonwovens and plastics must be based on the composition of the nonwovens/plastics, the proportions of the nonwovens/ plastics, the method of combination of the components, the role use (surface layer/reinforcement layer) of nonwovens/plastics components, whether the plastic coating is visible to the naked eye, the use of the goods, etc., refer to the provisions of Legal Notes include: Note 1 (h) Part XI, Note 3 Chapter 56, Refer to the Detailed Notes to HS Chapter 39, Detailed Explanatory Note to heading 56.03, the rules of classification are applied to determine the code of goods
Some cases should be noted:
Nonwovens, wholly covered with plastics or coated or covered on both sides with plastics, sheets, sheets and strips of cellular plastics combined with nonwovens, of which the nonwovens are merely reinforcing materials then classified in chapter 39
The " imitation leather" is made up of non-woven fabric impregnated, coated, covered or laminated with plastic on one side, not yet specifically described in the headings and related legal notes, detailed notes, It is necessary to consider which ingredients give the product a basic characteristic, then classify according to that ingredient according to rule 3b.
In case it is not possible to identify the ingredients giving the basic characteristics to the product, they shall be classified according to rule 3c.
Thereby, businesses need to pay attention to follow the instructions from the Customs Department of the province/city to declare accurately according to the prescribed requirements.