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July 2022 News Summary


1. Decree No 32/2022/ND-CP on deferral of exercise tax on motor vehicles produced or assembled in Vietnam.

Issued by: The Government, effective date: May 21, 2022


On May 21, 2022, the Government issued Decree No. 32/2022/ND-CP on the extension of of special consumption tax (“SCT”) submission on motor vehicles produced or assembled in Vietnam applies to enterprises manufacturing, assembling motor vehicles in Vietnam; tax authorities; other relevant organizations and individuals. The Payment of SCT incurred in the periods of June, July, August and September of 2022 will be extended to the end of November 20, 2022.


According to the Decree, procedures for the extension of SCT on motor vehicles produced or assembled in Vietnam are prescribed as follows:


- Taxpayers shall send an application form for the extension of SCT payment according to the Appendix attached to Decree No. 32/2022/ND-CP to tax authority, which will be used for all extended periods requested.


- The taxpayers shall be responsible for their eligibility for the extension.


- The tax authority is not required to notify the taxpayers if the application is approved.

+ In case there is the evidence that the taxpayers are not eligible for the extension during the extension period, the tax authority shall issue a written notification of extension termination.

The taxpayers must fully pay tax and late payment interest accrued during the extension period to the state budget.

+ In case the taxpayers are found to be ineligible for ghe extension after the extension period, the taxpayers must pay tax arrears, fine and late payment interest to the state budget.


- The tax authority shall not charge late payment interest on the amount of tax eligible for the extension during the extension period.


2. Decision No 1421/QD-BTC of the ministry of finance of Vietnam regarding disclosingthe list of periodic tax-related reports under the management of the ministry of finance of Vietnam

Issued by: The Ministry of Finance, effective date: July 15, 2022


Decision No 1421/QD-BTC of the ministry of finance of Vietnam regarding disclosingthe list of periodic tax-related reports under the management of the ministry of finance of Vietnam

On July 15, 2022, the Ministry of Finance of Vietnam promulgated Decision No. 1421/QD-BTC disclosing the List of Periodic Tax-Related Reports under the management of the Ministry of Finance of Vietnam.


- According to Decision No. 1421/QD-BTC , there is 01 newly promulgated periodic tax-related report:

+ Report on the use of fees and charges receipts (for electronic receipts).


- Decision No. 1421/QD-BTC discloses 4 replaced periodic tax-related reports:

+ Report on the use of receipts;

+ Report on the use of fees and charges receipts (for paper receipts);

+ Summary table of electronic stamp data to be sent to tax authorities (which replaces the report on the use of stamps of domestically produced alcohol);

+ Summary table of electronic receipts to be sent to tax authorities (which replaces the report on electronic receipt transmission);


- Decision No. 1421/QD-BTC removes 3 periodic reports:

+ Report on printing/provision of receipt printing software

+ Report on printing/provision of receipt printing software/provision of electronic receipt solutions.

+Table of receipt payment.


Decision No. 1421/QD-BTC of the Ministry of Finance of Vietnam comes into force as of July 15, 2022.



3. Circular 45/2022/TCT-BTC amending and supplementing circular 143/2015/tt-btc instructions for customs procedure and management of car and motorcycle of subjects permitted to import and import without commercial purpose.

Issued by: The General Department of Taxation, effective date: July 27, 2022


On July 27, 2022, the General Department of Taxation issued Circular 45/2022/TCT-BTC amending and supplementing Circular No. 143/2015/TT-BTC dated September 11, 2015 of the Minister of Finance on regulations customs procedures and manage cars and motorcycles of subjects permitted to import or temporarily import for non-commercial purposes.


Accordingly, the General Department of Taxation provided the conditions for imported and temporary imported cars and motorcycles of Point b, Clause 2, Clause 3, Article 3; Procedures for import and temporary import of cars and motorcycles of Article 5; supplement and amend dossiers and procedures for re-export of cars and motorbikes temporarily imported for duty-free under Article 7 of Point c, Clause 2, Article 7; amending and supplementing conditions, dossiers and procedures for transfer, donation or donation of automobiles and motorbikes (hereinafter referred to as transfer of cars and motorbikes) temporarily imported for duty-free from the point d of Clause 2 Article 8 and amendment to Article 10 on Organization of Implementation.


According to new regulations, dossiers of import and temporary import of cars and motorbikes include:

  • Declaration of imported goods;

  • 01 copy of bill of lading or other transport document of equivalent value;

  • Certificate of registration for quality inspection, technical safety and environmental protection of imported motor vehicles (for cars);

  • Certificate of registration for inspection of quality, technical safety and environmental protection of imported motorcycles, mopeds/motorcycles and mopeds (for motorcycles);

  • 01 original of power of attorney as prescribed by law (if any);…

  • This Circular also provides guidance regarding the order and procedures for import and temporary import


4. Official letter no 2414/TCT-DNN issued by the general department of taxation dated july 07, 2022 about guidance on pit policy for foreign employees

Issued by: The General Department of Taxation, effective date: July 07, 2022


Regarding the polices and methods of declaring and calculating PIT for foreign employees, on July 7, 2022, the General Department of Taxation issued Official Letter 2414/TCT-DNN with specific content. can be as follows:


According to Points a and b, clause 1, clause 2, Article 1 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law on Amendments and Supplements a number of articles of the Law on Personal Income Tax and the Government's Decree No. 65/2013/ND-CP detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law Personal income tax instructions:

  • In case the individual who is a foreigner working in Vietnam for a period of 5 years under aassigment/secondement contract, that individual shall declare and calculate PIT for 2021 PIT return according to the progressive tax rate.


According to Point a, Clause 1, Article 6 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding:

  • In case during a calendar year, a foreign stays in Vietnam for less than 183 days, but within 12 consecutive months from the first day of presence in Vietnam, he/she stays in Vietnam for 183 days or more, the first tax period of that individual is defined as 12 consecutive months from the first date of presence in Vietnam. From the second year, the tax period is based on the calendar year.


5. Official Letter No.2455/TCT-DNNCN on implementation and operation of e-invoices, certificates

Issued by: The General Department of Taxation, effective date: July 12, 2022


On July 1, 2022, the regulation on compulsory application of the electronic invoices and certificates as prescribed in Decree 123/2020/ND-CP took effectiveness. Accordingly, to apply these certificates, enterprises need the detailed guidance from the tax authorities regarding the procedures. However, up to now, there are still many problems in the implementation of the above regulation because the instructions of the local tax departments have many differences and lack of details, which leads to that many enterprises have been confused during the compliance process.


To address the above issue, on July 12, 2022, the General Department of Taxation issued the Official Letter No.2455/TCT-DNNCN providing some guidances for this problem.

Accordinfly, the official letter focuses on two main documents: Electronic Receipts and Electronic certificates of Personal income tax withholding. Specifically:

  • For electronic receipts: The General Department of Taxation is in the process of developing a standard format of electronic receipt data and the implementation process. Therefore, till the issuance of official guidance document from the General Department of Taxation, organizations (including UNIT organizations) still continue to use paper , self-printed, purchased-from-tax-authorities or electronic receipts according to Circular No. 32/2011/TT-BTC.

  • For electronic certificates of Personal income tax (“PIT”) withholding: organizations that applies electronic certificates of PIT withholding are not compulsorily required to register, notify, issue and transmit electronic data to the Tax authorities’ system. Organizations tht withholds tax may self-develop a software system by their owns to use the e-certificates as long as ensuringmandatory contents prescribed in Clause 1 Article 32 of the Decree No. 123/2020/ND-CP from July 01, 2022, the Tax authorities shall stop selling certificates of PIT withholding Organizations that have certificates in stock shall continute using the paper certificates..

In conclusion, as of the present, organizations need to update the following issues and processes to avoid making mistakes:

  • For electronic receipts: postpone the process of applying till the issuance of official guidance from the General Department of Taxation;

  • For electronic certificates of PIT withholding: continue to follow the conversion procedures according to the previous guidances excepted for organizations that have not yet met the requirements about internal information system. During the time of preparing for the internal system, such organizations can continue to use self-printed or ordered certificates; it is not required to cancel the paper certificate immediately in the QII/2022’s report as advised by the previous guidance.


6. Official letter 12/CD-TCT regarding the apply of environmental protection tax rates for gasoline, oil and grease according to resolution 20/2022/UBTVQH15 dated 06 july 2022

Issued by: The General Department of Taxation, effective date: July 08, 2022


Official letter 12/CD-TCT regarding the apply of environmental protection tax rates for gasoline, oil and grease according to resolution 20/2022/UBTVQH15 dated 06 july 2022 On 06 July 2022, the National Assembly Standing Committee issued Resolution No. 20/2022/UBTVQH15 stipulating the environmental protection tax rate for gasoline, oil and grease.


Accordingly, the environmental protection tax rates for gasoline, oil, grease and lubricants from July 11, 2022 to the end of December 31, 2022 are prescribed as follows:

  • Gasoline (except ethanol) is 1,000 VND/liter;

  • Flight fuel is 1,000 VND/liter;

  • Diesel oil remaining 500 VND/liter;

  • Kerosene still holds 300 VND/liter;

  • Fuel oil remaining 300 VND/liter;

  • Lubricating oil is 300 VND/liter;

  • Lubricant is 300 VND/kg.

From January 1, 2023, the environmental protection tax rate for gasoline, oil and grease will continue to comply with the provisions of Section I, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 of the National Assembly Standing Committee.


The environmental protection tax rate for gasoline, oil and grease specified in Section 1, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 will not be applied for the period from July 11, 2022 to December 31, 2022.


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