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January 2023 News Summary


1. Resolution No.69/2022/QH15 on the increase of statutory pay rate, pension, social insurance allowance

Issued by: The National Assembly of Vietnam, effective date: December 26, 2022


On November 11, 2022, The National Assembly approved resolution No.69/2022/QH15 on the state budget estimate in 2023. Accordingly, The Assembly resolves the implementation of policies on salary as follow:


· Postpone the implementation of the comprehensive reform of salary policies according to Resolution No. 27-NQ/TW dated May 21, 2018;


· From July 1, 2023:

- Increase the statutory pay rate of officials and public employees to VND 1,800,000 VND per month;

(Currently, the statutory pay rate is VND 1,490,000 per month according to Decree No. 38/2019/ND-CP).

- Increase 12.5% of the pension and social insurance allowance for subjects guaranteed by the state budget and provide additional support for people who retired before 1995 with low benefits;

- Increase the standard of allowance for meritorious people and ensure that such standard is not lower than the standard of poor households in urban areas and increase 20.8% of expenditures on social security policies that are being associated with the statutory pay rate.


· From January 1, 2023, increase occupational incentive allowance of officers of preventive and grassroots health care according to Conclusion No. 25-KL/TW dated December 30, 2021.


Continue to implement financial and income policies specific to agencies and units that are implementing them at the central level stipulated by competent authorities with several administrative agencies and units of the State until the comprehensive reform of salary policies.

2. Resolution No.7/NQ-CP on reduction of land rent and water surface rent of 2022 for objects affected by covid-19

Issued by: The Government, effective date: January 30, 2023


On January 30, 2023, The Government issued Resolution 7/NQ-CP on the reduction of land rent and water surface rent due to the impact of Covid-19 epidemic, effective from the date of promulgation.


Accordingly, 30% reduction of land rent and water surface rent for enterprises, households and individuals, who directly leased land by the State in the form of annual payment due to the impact of Covid-19 epidemic.


Thus, this regulation applies to enterprises, households and individuals whose business stopped due to the by the Covid-19 epidemic as prescribed at point a, section 3, part II of Resolution 11/NQ- CP in 2022.



3. Circular 79/2022/TT-BTC amending and supplementing legal documents on supporting documents for dependents

Issued by: Ministry of Finance, effective date: January 1, 2023


On 30 December 2022, the Ministry of Finance issued Circular 79/2022/TT-BTC to amend and supplement a number of legal documents as well as provide new regulations on documents to prove dependents for Personal Income Tax payment purposes. Accordingly, Circular 79/2022/TT-BTC amends and supplements Point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC as follows:


· In case of documents proving dependents: Supplement the Citizen ID card as an identification document of dependents;

. In case a household registration book is required: Amend the Resident registration book into a Certificate of Information on Residence or Notice of personal identification number and information in the National Database on Population or other documents issued by the Police authority.


4. Decree 6696/QD-TLD guiding on policy to support employees at enterprises reducing purchase orders

Issued by: Vietnam General Confederation of Labor, effective date: January 16, 2023


The General Confederation of Labor issued the Decision 6696/QD-TLD on January 16, 2023 regulating the implementation of policies to support trade union members, employees with reduced working hours or terminated labor contracts due to purchase orders being cut or reduced. Accordingly, the conditions and amounts for supporting due to reduced working time are as follows:


a. Conditions


· Union members and employees working under labor contracts at enterprises that have paid trade union fees before September 30, 2022 have their working hours reduced or stopped because of cutting or reduction of orders in enterprises;


· Having reduced daily working time, reduced number of working days in a week or month (excluding overtime reduction) or stopped working for 14 days or more from October 1, 2022 to the end of March 31, 2023;


· From October 1, 2022 to March 31, 2023: Income of any month is less than or equal to the regional minimum wage;


· The period of working hours reduction or cessation of work is from October 1, 2022 to March 31, 2023;


b. Amounts


· Employees who are union members, employees who are not union members but are women aged full 35 years or older, pregnant women, employees who are raising their own or adopted children or taking care of children under 6 years of age (only support for 1 person who is a mother or father or a substitute carer): VND 1,000,000;


· Employees who are not union members: VND 700,000.


5. Resolution 30/2022/UBTVQH15 on increase environmental protection taxes on petrol, oil and grease from january 1, 2023

Issued by: The Standing Committee of the National Assembly, effective date: January 1, 2023


The Standing Committee of the National Assembly passed Resolution 30/2022/UBTVQH15 dated December 30, 2022 on environmental taxes for petrol, oil and grease. Accordingly, the environmental protection taxes from January 1, 2023 to December 31, 2023 are regulated as follows:

The environmental taxes on petrol, oil and grease from January 1, 2024 shall comply with the provisions of Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on Environmental tax schedule.


Resolution 30/2022/UBTVQH15 takes effect


6. Decree No.129/2022/ND-cp issuing vietnam’s special preferential import tariff schedule for implementation of the regional comprehensive economic partnership in 2022 – 2027 period

Issued by: The Government, effective date: December 30, 2022


On December 30, 2022, The Government promulgates a Decree promulgating Vietnam’s special preferential import tariff schedule for implementation of the Regional Comprehensive Economic Partnership in the 2022 – 2027 period. Accordingly, the special preferential import tariff schedule for the implementation of the RCEP Agreement are guided as follows:


• Conditions for claiming special preferential import tariff rates:


1. They are included in the special preferential import tariff schedule enclosed herewith.


2. They are imported from member states of the RCEP Agreement, including the following countries and territories: Brunei Darussalam, Kingdom of Cambodia, Republic of Indonesia, Lao People's Democratic Republic, Malaysia, Republic of Singapore, Kingdom of Thailand, Australia, The People’s Republic of China (or China), The Republic of Korea (or Korea), Japan, New Zealand.


3. They meet origin criteria (including provisions on direct consignment) and are supported by valid proofs of origin as prescribed in the RCEP Agreement and regulations of law in force.


• Special preferential import tariff rates:


1. If goods imported from one of the member states of the RCEP Agreement (including Vietnam's free trade zones) meet the conditions laid down in this Decree and are subject to the same RCEP rate specified in tariff schedules in the Annexes enclosed herewith, the RCEP rate in the Annex providing the tariff schedule for that member state will apply.


2. If goods imported from one of the member states of the RCEP Agreement (including Vietnam's free trade zones) meet the conditions laid down in this Decree and are subject to different RCEP rates specified in tariff schedules in the Annexes enclosed herewith, the applied RCEP rate shall be:


a) The tariff rate specified in the Annex providing the tariff schedule for the member state that is the country of origin in accordance with regulations of law;


b) Notwithstanding Point a of this Clause, the importer may make a claim for the RCEP rates at either:


- The highest tariff rate in tariff schedules in the Annexes enclosed herewith that applies to the same originating good from any of the member states of the RCEP Agreement (including Vietnam's free trade zones) contributing originating materials used in the production of such good, provided that the importer is able to prove such claim;


- The highest tariff rate in the Annexes enclosed herewith applies to the same originating good from any of the member of the RCEP Agreement (including Vietnam's free trade zones).




7. Official Letter No. 39/TCHQ-GSCL on re-exporting of imported materials.

Issued by: The General Department of Customs, effective date: January 04, 2023


The General Department of Customs received complaints from some enterprises about the liquidation of raw materials by re-exporting to overseas customers. To ensure uniform implementation, the General Department of Customs has the following comments:


• Customs procedures: Pursuant to Clause 5, Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015 (amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ ND-CP dated April 20, 2018 of the Government) and Clauses 1 and 2, Article 21 of Circular No. 38/2015/TT-BTC dated March 25, 2015 (amended and supplemented in Clause 10, Article 1 of Circular No. Circular No. 39/2018/TT-BTC dated April 20, 2018) in case an enterprise liquidates imported materials by exporting to overseas customers, the enterprise is not required to carry out the procedures of repurposed goods (register the declaration under the code A42), but carry out customs procedures for re-export of raw materials as prescribed.


• Customs procedure codes : The customs procedure code of the export declaration in this case uses the code B13 - export of imported goods; the condition is the goods have not been processed and prepared in Vietnam.


• Customs supervision and reconciliation: Customs Departments of provinces and cities, when carrying out procedures for exporting goods according to code B13, shall supervise and reconcile customs dossiers and actual goods to identify goods that have not been processed and prepared to carry out tax-free procedures as prescribed. In case there is no basis to determine that the re-exported goods under the code B13 originate from imports or the goods have been processed or prepared in Vietnam, the tax policy as prescribed shall be applied and transfer to post-customs clearance inspections for clarification.


January 2023 News Summary
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