1. CIRCULAR NO. 13/2023/TT-BTC GUIDING THE IMPLEMENTATION OF DECREE NO. 49/2022/ND-CP AND AMENDING CIRCULAR NO. 80/2021/TT-BTC REGARDING VALUE-ADDED TAX
Issued by: Ministry of Finance
Effective date: April 14, 2023
A number of Articles of Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance are amended including:
Regarding the value-added taxable (hereinafter referred as “VAT”) price of real estate transfer
Amended under the provisions of Clause 1, Article 1 of Decree 49/2022/ND-CP dated July 29, 2022, accordingly the VAT price is the real-estate transfer price minus (-) the land price deducted for value-added tax calculation. The cases in which the land price is deducted for VAT calculation and the cases of constructing or trading infrastructure and constructing houses for sale, transfer, or leaseare also specified in this article.
Regarding the VAT price of electricity production of the Vietnam Electricity:
Amended under the provisions of Clause 1, Article 1 of Decree 49/2022/ND-CP dated July 29, 2022, which stipulates VAT price for electricity of hydroelectric companies, thermoelectric companies and production companies excluding hydroelectricity and thermoelectricity that are keep- business-account units dependent on the Vietnam Electricity or Power Generation Corporations.
For business establishments eligible for VAT refund regarding investment projects:
Clause 2, Clause 3, Article 18 of Circular 219/2013/TT-BTC are replaced by Clause 3, Article 1 of Decree 49/2022/ND-CP, which stipulates requirements for VAT refund, cases that investment projects of business establishments of conditional business lines are eligible for VAT refund, business establishments that are ineligible for VAT refund may be permitted to transfer the tax that has yet to be deducted from investment projects to the next period.
Amending and supplementing point a.4 clause 2 Article 28 Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance on VAT refund dossiers for investment projects of business establishments having conditional business lines.
Among the tax refund dossiers that investment projects of business establishments having conditional business lines shall prepare as prescribed at Point a, Clause 2, Article 28 of Circular No. 80/2021/TT-BTC, the dossier specified at Point (a4) is amended: Copy of one of the licenses, certificates, or written confirmation or approval for these conditional business lines.
2. OFFICIAL LETTER NO. 406/TCT-DNNCN ON PROMOTING THE IMPLEMENTATION OF ELECTRONIC INVOICES WITH TAX AGENCY CODES GENERATED FROM CASH REGISTERS
Issued by: General Department of Taxation
Effective date: February 07, 2023
To better serve the use of e- invoices of direct-to-consumer businesses, the Tax Department has developed a solution and officially launched an e-invoice system generated from cash registers from December 15, 2022.
Accordingly, the benefits of e-invoices generated from cash registers compared to regular e-invoices which the Tax Department focus and strengthen propaganda to taxpayers are as follows:
The cash register can issue electronic invoices to customers immediately, even outside of business hours or late at night, as the invoice printed from the cash register is directly connected to the Tax Department’s electronic invoice system with its code, as required by regulations.
The seller can adjust any errors more proactively since electronic invoices generated from cash registers are sent at the end of the day in a batch, rather than individually as in the case of regular electronic invoices.
Multiple cash registers can be set up at one selling location to issue electronic invoices quickly and conveniently.
The electronic invoices generated from cash registers can provide additional information such as the buyer's ID card or citizen identification number (if the buyer does not have a tax code or cannot remember their tax code), thus better meeting customer requirements for invoices necessary for prize draws.
In addition, although the regulation allows taxpayers to use invoices with or without codes, and e-invoices generated from cash registers, there is a requirement for sellers to issue invoices to buyers when providing goods or services regardless of the value of each transaction. Buyers have the right to receive invoices for transparency in transactions, protect consumer rights, and also have the right to participate in the lucky invoice program which has been effectively implemented by the Tax Department recently.
3. DECISION NO. 115/QD-NTC ANNOUCING REVISED TAX PROCEDURES UNDER MANAGEMENT OF THE MINISTRY OF FINANCE
Issued by: Ministry of Finance
Effective date: February 6, 2023
According to the Decision, the Ministry of Finance revises tax deferral procedures in the following documents:
Decree No. 32/2022/ND-CP providing deferral of excise duties on domestically manufactured or assembled automobiles.
Decree No. 34/2022/ND-CP providing deferral of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rents.
Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance.
Procedure for tax deferral shall be carried out as follows:
Step 1: The taxpayer eligible for tax deferral shall make an application and submit it to the supervisory tax authority or revenue-managing tax authority.
Step 2: The tax authority shall receive and process the application:
- In case the application is submitted in person or by post to the tax authority, the tax official shall receive and process the application and return results as prescribed.
- In case the application is submitted via an online transaction, the tax authority shall receive, check and accept the application via the electronic data processing system.
Three methods for submission of the application for tax deferral:
Submit in person at the tax authority.
Send it by post.
Submit the application to the tax authority via the online transaction (the web portal of the General Department of Taxation/ Web portal of the competent regulatory agency or T-VAN service provider).
4. CIRCULAR 24/2022/TT-BLDTBXH ON PERQUISITES FOR EMPLOYEES WORKING IN DANGEROUS, HAZARDOUS CONDITIONS
Issued by: Ministry of Labour - Invalids and Social Affairs
Effective date: March 01, 2023
According to Circular 24/2022/TT-BLDTBXH of the Ministry of Labour - Invalids and Social Affairs, perquisites for employees working in dangerous, hazardous conditions shall be calculated on the basis of standard daily allowance and have monetary equivalent depending on the levels below:
Levels of perquisites:
Level 1: 13.000 VND.
Level 2: 20.000 VND.
Level 3: 26.000 VND.
Level 4: 32.000 VND.
Rules for organizing perquisites:
Perquisites must be organized within the working shift or working day while adhering to food safety and hygiene and being convenient. In case perquisites are unfeasible on the spot, employers shall provide employees with the perquisites for employees to help themselves as per the law and employers must produce records of recipients in which employees sign and regularly inspect the use of perquisites of employees.
Perquisites must not be paid in form of money or included in salaries (or included in piece rate) as a substitute.
Perquisite costs shall be recorded as recurrent expenditure, business expenses as per the law. If employees meet all requirements for perquisites, specific perquisite levels for each profession and occupation are prescribed under Appendix I attached hereto and vary depending on working hour as follows:
If the employees’ working hour is 50% or more of regular working hour in a working day, they are eligible for full perquisite level.
If the employees’ working hour is less than 50% of regular working hour in a working day, they are eligible for half perquisite level.
If the employees work overtime, the standard allowance for perquisites shall be increased proportionally in accordance with the principles above.
With respect to occupations and professions with complicated working conditions where perquisites levels cannot be immediately determined in accordance with Appendix I attached hereto, employers must consolidate all titles for which perquisites are requested and submit to ministries or central departments or People’s Committees of provinces and central-affiliated cities and Ministry of Labor - War Invalids and Social Affairs.
5. OFFICIAL LETTER NO. 576/HQTPH-CM-TXNK ANNOUNCING THE SITUATION OF USING IMPORT TAX-EXEMPTED GOODS
Issued by: Ho Chi Minh Customs Department
Effective date: March 09, 2023
The Ho Chi Minh City Customs Department requests that the businesses register to carry out procedures in HCM Customs Area need to report the situation of using tax-exempted goods according to the prescribed form and within the stipulated time limit to the customs authority were receiving the list of tax exemptions. Specifically:
a) Object of notification:
The project owner is responsible for reporting the situation of using tax-exempted goods according to the prescribed information in Form No. 07 Appendix VIIa issued with Decree 18/2021/NĐ-CP through the Electronic Data Processing System or Form No. 18 Appendix VII issued with this Decree to the customs authority were receiving the list of tax exemptions for cases requiring notification of the list of tax exemptions.
b) Time and deadline for notification:
Annually, within 90 days from the end of the fiscal year, organizations and individuals shall report the situation of using tax-exempted goods in the fiscal year to the customs authority receiving the list of tax exemptions until the entire project ends or the goods are re-exported from Vietnam or when the tax-exempted goods change their purpose of use, are transferred for domestic consumption, or have been destroyed...
Note: In case the report on the situation of using tax-exempted goods does not submit within the deadline will result in administrative penalties under the provisions of point b, clause 3, Article 7 of Decree No. 128/2020/ND-CP dated October 19, 2020, of the Government on administrative penalties in the customs sector.
6. OFFICIAL LETTER NO. 897/TCHQ-GSQL ON CHILE’S CERTIFICATE OF ORIGIN
Issued by: General Department of Customs
Effective date: March 02, 2023
On March 2, 2023, based on Diplomatic Note No. 19/23 dated February 8, 2023, of the Embassy of the Republic of Chile in Vietnam, announced in Official Letter No. 76/XNK-XXHH, issued by the Ministry of Industry and Trade on February 17, 2023, on the mechanism of certificate of goods’ origin in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) of Chile, the General Department of Customs issued Official Letter No. 897/TCHQ -GSQL on Chile's certificate of origin.
Accordingly, the form of certificate of origin is guided as follows:
According to the announcement of the Embassy of the Republic of Chile on the implementation of provisions on rules of origin in Chapter 3 of the Agreement, Chile does not apply the form of the C/O (Certificate of Origin) issued by a competent authority as specified in Clause 5 of Appendix 3A of the CPTPP.
Chile applies the form of origin self-certification issued by the exporter in accordance with the provisions of Chapter 3 of the Agreement, internalized in Circular No. 03/2019/TT-BCT and Circular No. 62/2019/TT-BTC.
7. DECREE NO. 366/QD-BKHCN ON ANNOUNCEMENT OF ADDITIONAL PRODUCTS AND GOODS OF GROUP 2 BY MINISTRY OF SCIENCE AND TECHNOLOGY
Issued by: Ministry of Science and Technology
Effective date: March 14, 2023
On March 14, 2023, the Ministry of Science and Technology issued Decision No. 366/QD-BKHCN to announce the addition of products and goods of group 2 under the responsibility for management of the Ministry of Science and Technology in the Appendix issued together with this Decision, including:
Name of product: Stainless steel pipes.
HS Code (according to Circular 31/2022/TT-BTC):
- 7306.40.20
- 7306.40.90
- 7306.61.10
- 7306.61.90
- 7306.69.10
- 7306.69.90
Measures for managing imported goods:
- State inspection of quality after customs clearance.
- The basis for state inspection is based on the results of the certification, expertise of certificating organizations, the expertise of registered certification or the accredited expertise.
- Inspection agency: Agencies and units performing functions and tasks of quality measurement standards belong to provincial specialized agencies of Science and Technology