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June 2023 Tax Summary

I. Decree NO. 36/2023/ND-CP on extending deadlines for paying excise taxes on domestically manufactured or assembled automobiles


Issued by: The Government of Vietnam. Issued date: June 21, 2023

Effective date: June 21, 2023 – January 01, 2024


On June 21, 2023, the Government issued Decree No. 36/2023/ND-CP on extending deadlines for paying excise taxes for domestically manufactured or assembled automobiles in 2023.


1. Extension of tax payment deadlines


The latest payment deadline for the excise tax incurred in the tax period of June, July, August and September 2023 for domestically manufactured or assembled automobiles is November 20, 2023.


2. Regulations for extension in some cases


The taxpayer additionally declares the tax declaration of the extended tax period, leading to an increase in the payable excise tax amount, and sends it to the tax authority before the extended tax payment deadline, then the extended tax amount should include the additional tax payable due to the additional declaration.

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Bản tin tổng hợp Thuế tháng 6/2023

The taxpayer is eligible for the extension to declare and submit excise tax declarations shall not have to pay the payable excise tax amount arising on the excise tax declaration during the extended period.


Enterprises that have branches and affiliated entities that submit separate excise tax declarations and also have automobile manufacturing or assembly activities, these branches and affiliated entities are also eligible for the extension to pay excise tax.


3. Time for submission of application for extension of the excise tax payment deadline


Taxpayers eligible for the extension shall submit a written request for extension of the excise tax payment deadline directly to the tax authority managing them once for all the extended periods with or without the excise tax declaration in accordance with the law on tax administration but no later than November 20, 2023.


II. Decree 41/2023/ND-CP stipulates the registration fees for cars, trailers or semi-trailers rowed by automobiles and similar vehicles manufactured and assembled domestically


Issued by: The Government. Issued date: June 28, 2023


On June 28, 2023, the Government issued Decree 41/2023/ND-CP regulating the registration fees for cars, trailers or semi-trailers towed by automobiles and vehicles similar to domestically manufactured and assembled cars.


1. Discount 50% of the fist – time registration fee for cars, trailers or semi-trailers towed by cars and similar vehicles manufactured and assembled domestically


Accordingly, registration fees for domestically manufactured and assembled cars, trailers, semi-trailers and similar vehicles will be reduced to 50% as specified in Decree No.10/2022/ND-CP issued on January 15, 2022, current Resolutions of the People's Council, People's Committees of provinces and cities under the central government on registration fees in localities.


III. Decree 26/2023/ND-CP on export duty schedule, preferential import duty schedules, list of goods and fixed duties, mixed duties, and out-quotal import duties.


Issued by: The Government. Issued date: May 31, 2023

Effective date: July 15, 2023


On May 31, 2023, as proposed by the Minister of Finance, the Government issued Decree No. 26/2023/ND-CP on export duty schedule, preferential import duty schedules, list of goods and fixed duties, mixed duties, and out- quotal import duties. Accordingly, the Decree has a few highlights as follows:


1. Export duty schedule, preferential import duty schedules according to the List of taxable goods:


1.1. Export duty schedule according to the List of taxable goods

- If the exported good is not in 211 groups in Annex I, it must be declared in the 8-digit code according to the Preferential import duty schedules specified in Section I, Annex II and does not have to be declared its tax rate on the declaration of exported goods.

- Exported goods of group No. 211 in the Export duty schedule must satisfy the following 02 conditions simultaneously:

  • Are not in the groups from No. 01 to 210;

  • Are processed directly from natural resources and minerals as main raw materials, with the total value of resources and minerals plus energy costs accounting for 51% or more of the production cost.

1.2. Preferential import tariff according to the List of taxable goods

- Section I: Prescribing preferential import duty rates for 97 chapters according to the List of import and export goods in Vietnam.

- Section II: Prescribing the List of goods and preferential import duty rates for some goods in Chapter 98 according to the List of import and export goods in Vietnam.

  • Goods that meet the conditions to be classified in Chapter 98 and are eligible for special preferential import duty rates may be applied to special preferential import duty rates.

  • When carrying out customs procedures, the declarants shall fill the column “Mã hàng tương ứng tại Mục I Phụ lục II” (Corresponding item code in Section I, Annex II) as stated in Chapter 98 and also write Code specified in Chapter 98 to the side.

2. List of goods and import duty rates for goods subject to tariff quotas:


2.1. The import duty rates applicable to the quantity of goods imported within the tariff quota:

  • Goods that have an import quantity within the annual import tariff quota shall be applied to the preferential import duty rates specified in Section I, Annex II, or the special preferential import duty rates if conditions are met.

  • In case the Government issued Decrees with Special preferential schedules to implement International Treaties that stipulates the conditions for the application of the special preferential import duty rate within the tariff quota, the provisions of those Decrees shall be complied with.

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Bản tin tổng hợp Thuế tháng 6/2023

2.2. The import duty rates applicable to the quantity of goods imported out of tariff quota:

  • Goods that have an import quantity exceeding the annual import quota quantity shall be subject to the import duty rate of the out-quotal tariff according to Annex IV.

  • In case International Treaties stipulate import quota quantity and/or out-quota import duty rate, the provisions of Government Decrees on promulgation of the Special preferential import tariffs shall be applied to implement those International Treaties.

  • In case the out-quota tax rate under International Treaties is higher than the out-quota import duty rate specified in Annex IV, the out-quota import duty rate specified In Annex IV shall be applied.

IV. Circular NO. 38/2023/TT-BTC providing guidance on declaration and payment of fees for appraisal of environmental impact assessment reports performed by central authorities


Issued by

Effective date: August 1, 2023


On 8 June 2023, the Ministry of Finance issued Circular No. 38/2023/TT-BTC prescribing the collection, transfer, management and use of fees for appraisal of environmental impact assessment reports performed by central authorities.


Accordingly, the Circular guides the declaration and payment of fees for appraisal of environmental impact assessment reports as follows:

  • The organizations shall pay fees to the collectors from the time of submitting the application for appraisal to before holding the meeting of the Appraisal Council, the fee rates are specified in Circular No. 74/2022/TT-BTC.

  • The collector shall transfer the fee amount collected in the previous month to its dedicated account opened at the State Treasury by the 05th of each month.

Collectors shall declare, collect, transfer and finalize the fees arcording to the regulation.


The rates of fees for appraisal of environmental impact assessment reports by central authorities are specified in the Fee Schedule of this Circular.


Regarding the management and use of fees for appraisal of environmental impact assessment reports, the Circular stipulates:


- Collectors shall transfer 100% of their total fees collected to central-state budget (local-state budget). Expenditures on performance of appraisal and fee collection tasks shall be covered by funding derived from state budget and specified in the collector’s expenditure estimate under spending policies and limits prescribed by laws.

- If the collector is a central or local authority that is allowed to use a pre-determined amount of fees to cover expenditures as prescribed in Clause 1 Article 4 of Decree No. 120/2016/ND-CP:

  • Retain 65% of collected fees to cover expenditures incurred during the performance of appraisal and fee collection tasks.

  • Contribute 35% of collected fees to the central or local State Budget according to corresponding chapter, and sub-item of state budget index.

V. Circular 33/2023/TT-BTC on stipulating the determination of origin of exported and imported goods.


Issued by: The Ministry of Finance. Issued date: May 31, 2023

Effective date: July 15, 2023


On May 31, 2023, the Ministry of Finance issued Circular 33/2023/TT-BTC stipulating the determination of origin of exported and imported goods. Accordingly, the Circular has some following highlights:


1. Declaration and submission of C/O of exported goods


- When carrying out customs procedures, the declarant shall fill the origin of exported goods on the electronic customs declaration in " mô tả hàng hóa” (description of goods) in the following cases:

  • Exported goods that satisfy the conditions of Vietnamese origin: "good description#&VN".

  • Exported goods that originated from other countries: "good description#& (code of the country of origin)".

  • Exported goods that produced from many sources of raw materials originating from different countries, are not determined the origin or have only a few simple stages of assembly and processing performed in Vietnam, do not meet the above two cases: "good description#&KXĐ".

- In case of physical customs declaration, the origin of goods shall be declared in "xuất xứ” (origin).

  • If the origin of the exported good has been pre-determined under a notice given by the Director General of the General Department of Vietnam Customs, number, issue date and expiry date of that notice shall be declared in the “Giấy phép” (License).

  • When carrying out customs procedures for exported goods, the customs declarant is not required to submit the C/O of goods to the customs office.

2. Declaration and submission of the C/O of imported goods


When carrying out customs procedures, the customs declarants have to submit the C/O of goods to the customs office in the following cases:

  • Customs declarants want to be eligible for special preferential tax rates;

  • Goods must have C/O to prove that they are imported from a country, group of countries or territory that is not included in the Consolidated List;

  • Goods must have C/O to identify that they are not imported from countries that pose a risk of causing harm to social safety, community health or environmental hygiene;

  • The imported goods are included in the Minister of Industry and Trade’s list of goods subject to anti-dumping duties, countervailing duties, safeguard measures, tariff quotas, measures against evasion of trade remedies or limits on quantity of goods.

In case goods are exempted from submission C/O of goods under an International Treaty of which Vietnam is a member, the customs declarant is not required to submit such C/O of goods.

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Bản tin tổng hợp Thuế tháng 6/2023

The customs declarant fills in “Phần ghi chú” (Notes) on the electronic customs declaration or "Chứng từ đi kèm" (Attached documents) on the paper customs declaration in the following cases:

  • Submitting documents when carrying out customs procedure: Reference number and date of issue of the C/O or code of the exporter eligible for C/O self-issuance;

  • Having been issued a notification of the result of the pre-determination of the origin that is still in force by the General Department of Customs: Number, date of issue of the notification;

  • Application of the C/O deduction: Date of issue, the issuer of the C/O deduction.

The customs declarant can declare additional information about the C/O of goods in case they have not yet declared or incorrectly declared when carrying out the customs procedure.


VI. Circular 36/2023/TT-BTC stipulating the collection rate, collection regimes, payment, management and use of fees for certification of origin (C/O)


Issued by: The Ministry of Finance. Issued date: June 06, 2023

Effective date: July 21, 2023


On June 6, 2023, the Ministry of Finance issued Circular 36/2023/TT-BTC stipulating the collection rate, collection regimes, payment, management, and use of fees for certification of origin (C/O). Accordingly, the Circular has a few points to note as follows:


1. Rates of fees for issuance of certificates of origin (C/O)

  • In case of issuance of certificates of origin: 60,000 VND for a full set of C/O;

  • In case of re-issuance of certificates of origin: 30,000 VND for a full set of C/O.

2. Declaration and payment of fees for the certification of origin (C/O)

  • The fee payer (the trader requesting the issuance of certificates of origin) shall pay fees to the collecting organization when submitting the application for issuance of certificates of origin.

VII. Decision 679/QD-TCT on value-added tax, peronal income tax, special comsumption tax refund process.


On May 31, 2023, the General Department of Taxation issued Decision 679/QD-TCT providing unanimity in the receipt and settlement of tax refunds for taxpayers.


Accordingly, the electronic tax refund requests submitted via the Web portal of the General Department of Taxation or via other Web portals will be processed according to the following procedures:

  • Step 1. Receipt of the taxpayer’s application file

The Web portal of the General Department of Taxation automatically checks the requests declared online by taxpayers before receiving.

  • Step 2. Send Notification of request receipt

The Web portal of the General Department of Taxation automatically generates a Notification of receipt or non-receipt of tax refund request according to form No. 01/TB-HT and sends to taxpayer within 15 minutes after receiving; specifically:


At the same time, the Web portal of the General Department of Taxation automatically transfers the request to the QHS module.

  • Step 3. Assign and transfer the received request to tax refund classification department

The QHS module automatically updates the classification department and transfers the electronically received tax refund request into the Tax refund module right after the receipt of the requests.


Provide details of the tax refund request, tax refund status, error code and corresponding tax refund order processing principles in categories 1; 2.1; 2.2; 2.3.


VIII. Decree 948/QD-BHXH amending and supplementing some articles of The Social Insurance collection process, health insurance, unemployment insurance, ocupational accident and disease insurance; management of social insurance book, health insurance cards issued by decision NO. 595/QD-BHXH dated APRIL 14, 2017 and decision NO. 490/QD-BHXH dated MARCH 28, 2023 by General Director OF Vietnam Social Insurance.


Issued by: Viet Nam Social Security. Issued date: June 5, 2023

Effective date: April 1, 2023


On June 5, 2023, Vietnam Social Security (VSS) issued Decision 948/QD-BHXH (Decision 948) amending and supplementing a number of regulations on social insurance (SI), health insurance (HI), unemployment insurance (UI), occupational accident and disease insurance (OADI), in which there are some highlights that employers and employees should note as follows:


- Amending and supplementing a number of articles of Decision 595/QD-BHXH dated April 14, 2017:

  • Abolish the regulation that trained and apprentice employees must pay SI premiums higher than 7% of the regional minimum wage.

  • Appendix 02 on the types of documents used as a basis for making a list of arrears of SI, HI, UI and OADI is also amended and supplemented, for details please find Appendix 02 attached to Decision 948.

- Amending and supplementing a number of articles of Decision No. 490/QD-BHXH dated March 28, 2023:

  • Regarding subjects participating in HI by household: The subjects of the household participating in HI: Persons named in the same household registered for permanent residence, except those who are specified in Clauses 1, 2, 3, 4, 8 Article 17 of Decision 595/QD-BHXH and those who has declared his/her temporary absence or who have participated in health insurance according to the above case.

  • Guidance on making a list and dossiers of employees who have paid one-time SI and have not yet enjoyed UI; termination or cancellation of unemployment benefits (Form D16-TS) send to the Collections Management Department/Team, books and cards to compare and re-confirm the data of the total unearned UI payment time on the nationwide collection database.

  • The automatic software system integrates the entire process for SI, HI, UI, OADI benefits settlement based on a unique social insurance number assigned to each participant

  • Detailed regulations on collection and issuance of SI books and HI cards for the last day of the month of implementation (Form 02-TS); Appendix about Types of papers used as a basis for issuance, recording and adjustment of SI books and HI cards for details please find details in Clauses 4, 5, 6, Article 2 of Decision 948.

- Guidelines for making reports on labor use and the list of participants in SI, HI and UI:


In Article 3 of Decision 948 amending and supplementing the Guidelines for preparation of reports on labor use and the list of participants in SI, HI and UI (Form D02-LT) issued together with Decision 1040/QD-BHXH dated August 18, 2020 as follows:

  • Column (27): write number; date, month, year of the labor contract (specify the term of labor contract, labor contract from day, month, year to day, month, year) or decision (recruitment, admission); suspending labor contracts, taking unpaid leave, ...

  • Specify the time (from day, month, year to day, month, year) of sick, maternity leave enjoying SI benefits; for employees who suffer from diseases on the list of diseases requiring long-term treatment while in hospital, together with their proofs.

  • Write down who is entitled to higher HI benefits if there are proofs such as: meritorious people, veterans, ....

- Amending and supplementing certain forms (according to Appendix I - List of modified and supplemented forms attached) regarding the List of waiting beneficiaries for retirement benefits with issued HI cards (Form C22-TS), Verification of voluntary SI and HI payment receipts (Form C17-TS) and some other forms.


IX. Decree 15/2023/QD-TTG stipulating the application of ordinary duty rate for imported goods.


Issued by: The Prime Minister. Issued date: May 31, 2023

Effective date: July 15, 2023


On May 31, 2023, the Prime Minister issued Decision 15/2023/QD-TTg stipulating the application of ordinary duty rates for imported goods. Accordingly, the Decision includes the following main contents:


- The ordinary import duty rates for imported goods issued in conjunction with this Decision include:

  • Import duty rate prescribed in Section I and Section II, Appendix II of Decree No. 26/2023/ND-CP dated May 31, 2023 of Government on export duty schedules, preferential import duty schedules, list of goods and fixed duties, mixed duties, and out- quota import duties.

  • The ordinary duty rates specified for each item in the Schedule of ordinary import duty rates for imported goods stipulated in the Appendix issued with this Decision.

- Imported goods that are not included in the Schedule of ordinary import duty in the Appendix issued with this Decision, and are not eligible for preferential duty rate or special preferential duty rate as specified in points a, b clause 3 Article 5 of the Law on Export and Import Duties dated April 6, 2016 shall be subject to an ordinary import duty rate equal to 150% of the preferential import duty rate applicable to each corresponding item in Appendix II of Decree No. 26/2023/ND-CP shall apply.

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Bản tin tổng hợp Thuế tháng 6/2023

X. Official letter NO 2121/TCT-CS about the guidance on invoice issuance with the reduction of 2% in value-added tax (VAT) to decree 15/2022/ND-CP


Issued by: General Department of Taxation. Issued date: May 29, 2023


In order to assist enterprises in complying with the regulations on reducing the VAT rate according to Decree 15/2022/ND-CP, the General Department of Taxation issued Official Letter No. 2121/TCT-CS guiding on application of VAT rate for some below cases in May 29, 2023.


1. In 2023, the seller issues adjustment or replacement invoice for goods and services eligible to VAT reduction and sold in 2022

  • If there is no impact on the value of goods or VAT amount, or adjustment to the taxable price, the adjustment or replacement invoice will be applied the VAT rate of 8%;

  • If there is an error in the quantity of goods, the adjustment or replacement invoice will be applied the VAT rate in accordance with the regulations at the time of issuing the adjustment or replacement invoice.

2. In 2023, the purchaser returns goods with a VAT rate of 8% that were purchased in 2022

  • The seller issues invoice for the return of goods to make an adjustment or replacement with the VAT rate of 8%. The seller and buyer shall agree to clearly state the returnable goods in the agreement.

3. The invoice reflecting trade discounts for goods sold in 2022 with VAT rate of 8% has been issued from January 1, 2023

  • If the discount amount is recorded in the final purchase or in the subsequent period after December 31, 2022, the discount amount for sold goods will be adjusted in taxable price, the applicable tax rate is based on the prevailing regulations at the time of invoice issuance;

  • If the discount amount is recorded upon the completion of a discount program after December 31, 2022, the seller issues an adjustment invoice and applies an 8% VAT rate at the time of the sale.

4. Goods and services were sold/provided/handed-over from Feb 1, 2022 to December 31, 2022, but invoices are issued in 2023

  • Invoices issued under a wrong time are eligible for VAT reduction according to Decree 15/2022/ND-CP;

  • Are subjected to administrative penalties for issuing invoices at a wrong time.

XI. Official letter 1880/BHXH-CSXH regarding the implementation of social insurance regime for imployees of units with insufficicent social insurance contribution.


Issued by: Viet Nam Social Security. Effective date: June 21, 2023


On June 21, 2023, the Social Insurance Agency of Vietnam issued guidelines on implementing social insurance policies for workers employed by units that have not paid sufficient social insurance contributions.


The guidelines provide more detailed instructions on the following topics:


1. Units that have not paid sufficient social insurance contributions include:


- Units undergoing bankruptcy procedures

- Units that have received bankruptcy judgments from the Court

- Units that are no longer operating at the registered address

- Units that do not have legal representatives


2. Confirmation of the period of participation in social insurance on the social insurance book:


Confirming the period of participation in social insurance on the social insurance book for workers as a basis for resolving social insurance policies. Confirmation should be provided until the actual payment period.


3. Social insurance contributions for workers:


For workers who meet the age requirement for receiving a pension and have contributed to social insurance for a period of at least 10 years but less than 20 years (excluding periods of unpaid contributions), they have the option to make a one-time voluntary social insurance contribution to fulfill the remaining years required to be eligible for a monthly pension. The contribution amount can be chosen by the worker according to legal provisions.


4. Resolving sick leave under social insurance for workers:


The guidelines provide instructions for resolving the following policies:

- Sick leave and maternity leave

- Retirement benefits

- Funeral benefits


Principles for receiving these benefits include:

- The benefit amount is based on the actual payment period

- When the unpaid social insurance contributions are made up by the unit or other financial sources, the benefit levels will be adjusted accordingly, and the differential amount will be supplemented to the worker


Note: Cases regarding funeral benefits are not considered


The resolution of funeral benefits is not considered for cases where the worker has a total mandatory social insurance contribution period of 15 years or more (including the period of actual contributions being less than 15 years), and the worker has eligible family members and requests to receive monthly funeral allowances.


5. Procedures for implementation:


The guidelines provide instructions on documentation and procedures for the following policies:

- Sick leave, maternity leave, and recuperation allowance

- Maternity leave

- Retirement benefits, funeral benefits

- Documentation and procedures for cases where there is no legal representative


June 2023 Tax Summary
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