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March 2024 News Summary

I. Determinately implement electronic invoices for each sale or petroleum retail business

Issued by: General Department of Taxation

Issue date: March 6, 2023

Implementing the Prime Minister's direction on strengthening the management and use of electronic invoices for petroleum retail business activities, The General Department of Taxation has issued many documents directing the Department of Taxation and assigned the Director of the Department of Taxation to directly direct local tax authorities to advise the People's Committees of provinces and cities to establish steering committees and interdisciplinary working groups and closely coordinate with departments and branches to synchronously and effectively deploy solutions to successfully implement e-invoices for each sale for petroleum retail business activities in the area.

However, implementation progress has been low, therefore, through Official Dispatch No. 837/TCT-DNL issued on March 6, 2024, the General Department of Taxation requested the Director of the Tax Department, especially the Director of the Department in provinces and centrally-run cities where the percentage of petroleum retail stores that prepare e-invoices for each sale is still low (according to attached Appendix 02) directly and drastically directs Strictly implement regulations on e-invoices for petroleum retail business activities, accordingly:

  • Further strengthen monitoring capacity and promptly support taxpayers in successfully issuing e-invoices for each sale at stores and petroleum retail businesses in the area.

  • The Tax Department proactively establishes inspection teams or advises the Provincial and City People's Committees to establish interdisciplinary inspection teams to carry out inspections at petroleum retail stores on the implementation of e-invoices and data connection with tax authorities according to the provisions of Decree No. 123/ND-CP, and carry out penalties according to legal regulations for cases of non-compliance or intentional non-compliance.

  • Based on local reality, the Tax Department proactively advises the People's Committee to direct authorities to consider requests to temporarily suspend business activities and revoke licenses and certificates of eligibility for petroleum trading according to regulations for petroleum retail stores, petroleum businesses do not comply with regulations on e-invoices in the Law on Tax Administration and Decree No. 123/2020/ND-CP until the end of March 31, 2024

II. Reporting and providing information on taxpayers who are business activities in transportation services by cars

Issued by: General Department of Taxation

Issue date: March 15, 2023

Implement instructions on organizing industry-wide online conferences to implement tax management and avoid tax loss for taxpayers with auto transport services business, on March 15, 2024, the General Department of Taxation issued Official Dispatch 1023/TCT-KK requesting the Tax Departments of provinces and centrally run cities to organize a review, report, and provide information about taxpayers having transportation service business activities on March 18, 2024 as follows:

1. Report on coordination with the Department of Transport and relevant state management agencies in tax administration for taxpayers with auto transport service business: Report clearly on the coordination work on granting licenses to operate transport businesses by car; Information about each vehicle's journey, information on the Transport Order, transport contract (information connection application if any).

2. Tax management of the Tax Department (including the Tax Department) for taxpayers with passenger transportation business by car: achieved results, management experience, tax law violations of taxpayers through inspection and examination, problems and policy inadequacies in tax management (if any).

3. Report on the status of declaration and payment to the budget of taxpayers operating car transport services in the period from 2021-2023 and the first quarter of 2024.

4. Review and supplement the list of taxpayers with auto transport business codes. For details on forms of car transport business, see Article 66, Road Traffic Law 2008.

III. Official letter No.764/TCT-DNNCN on determining taxable income form broker services agreements for selling and advertising goods

Issued by: General Department of Taxation

Issue date: March 1, 2024

On March 1, 2024, the General Department of Taxation issued Official Letter No. 764/TCT-DNNCN guiding determining taxable income from broker services agreements for selling and advertising goods.

Applicable subjects: Non-resident individuals who generate income from signing broker services agreement of selling and advertising goods with Vietnamese companies.

According to Article 2 of Circular No. 111/2013/TT-BTC issued on August 15, 2013 by the Ministry of Finance guiding the implementation of the PIT Law, this Official Letter specifies two cases for determining taxable income from broker services agreements for selling and advertising goods, including:

  • Incomes from business: Determined when the individual’s income is the income from freelance works of individuals in the fields that are licensed or certificated as prescribed by law;

  • Incomes from wages and remunerations: Determined when the individual’s income is the income in the forms of agent commission, brokerage commission,…

In case there are differences between the regulations in the Agreement and the regulations in the domestic tax law, the regulations of the Agreement shall apply

IV. Official letter No.1275/BYT-MT on strengthening the implementation of occupational health care and prevention of occupational diseases

Issued by: Ministry of Health

Issue date: March 19, 2024

On March 19, 2024, the Ministry of Health issued Official Letter No. 1275/BYT-MT to strengthen the mission of advanced care protection of the health of employees and effective prevention of occupational diseases (ODs).

In this Official Letter, the Ministry of Health requests the Chairpersons of the People's Committees of municipal provinces and cities to direct the Management Departments of industrial parks, industrial clusters, high-tech zones, export processing zones, and employers at workplaces to be responsible for ensuring occupational safety and hygiene (OSH) for employees.

Applicable subjects: All domestic workplaces.

Responsibilities of domestic workplaces:

  • To inform, propagate, and educate on harmful factors, OSH measures, and OD prevention at the workplace for employees;

  • To strictly comply with the regulations of the law on OSH; organize OSH safety training thoroughly; improve working conditions; care and improve health, and prevent ODs for employees, especially those working in arduous, hazardous, and dangerous occupations.

  • To conduct self-inspection, risk assessment, and implement OSH safety measures to minimize the risk of occupational accidents and ODs.

  • To coordinate with trade unions to propagate and guide employees to comply with the law on OSH safety and the internal rules, procedures, standards, regulations, and norms on OSH safety.

This Official Letter takes effect from the date of signing.

V. Official letter No.553/HQTPHCM-TXNK on notifying the status of use of imported tax-free goods

Issued by: Ho Chi Minh City Customs Department

Issued date: 08 March, 2024

Regarding problems with notifying the use of imported duty-free goods, Ho Chi Minh City Customs Department has announced as follows:

1. Notifying entities

The project owner shall submit the notification of use of duty-free goods according to Form No.07 in Appendix VIIa hereof via the electronic data processing system or Form No. 18 in Appendix VII hereof to the customs authority that receives the duty-free list (in case registration of the duty-free list is mandatory)

2. Time and deadline for notification

Every year within 90 days from the end of the fiscal year, the project owner shall submit the notification of use of duty-free goods in the fiscal year to the customs authority that receives the duty-free list until the entire project is shut down or all goods have been exported from Vietnam or when the duty-free imports are repurposed and sold domestically, or destroyed

3. Penalties for administrative offences

Failure to submit a report on the use of duty-free goods on time as prescribed in Clause 15, Article 1 of Decree No. 18/2021/ND-CP amending and supplementing Decree No. 134/2016/ND-CP will be fined as administrative offences according to the provisions of Point b, Clause 3, Article 7 of Decree No. 128/2020/ND-CP stipulating penalties for administrative offences in the field of customs.

VI. Official letter No.1008/TCHQ-TXNK on temporarily imported tax-free goods then change of use purpose

Issued by: General Department of Customs

Issued date: 12 March, 2024

Responding to the request for guidance on tax policies for goods temporarily imported tax-free and then changed for use or domestic consumption, the General Department of Customs has the following opinions:

Pursuant to Point c, Clause 9, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13 stipulates: “Goods temporarily imported for re-export or goods temporarily exported for re-import within a certain period of time, including: Goods temporarily imported or exported for warranty, repair, or replacement are exempt from export or import duties”

Pursuant to the provisions in Clause 5, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP stipulates: “5. If exports or imports are classified as regulated entities required to pay export and import taxes, excise duties, value-added taxes, environmental taxes, or of which export and import taxes are exempted or the tax rate and flat-rate duty are imposed according to the tariff quota, and the cargos are customs released or cleared but then subject to changes in entities that are not required to pay taxes or in purposes for which exports and imports are exempted from paying taxes; exports and imports are taxed for flat-rate duty or at the rate that conforms to the tariff quota; imports are raw materials used for processing or manufacturing exports and temporarily imported—re-exported products that have been released or cleared but then their use purpose has changed for domestic consumption, new customs declarations shall be submitted instead. Policies on management of exports and imports; and policies on taxes levied on exports and imports shall be implemented at the time when new customs declarations are registered, except cases where all of polices on management of exports and imports have been fully implemented at the time when the initial customs declaration is registered.”

Pursuant to the above regulations, in cases where an enterprise temporarily imports goods for warranty, repair, or replacement purposes and then re-exports them, the goods are tax-exempt, but then change the purpose of use or change the target. In case of domestic consumption, a new customs declaration must be declared, policies on management of exported and imported goods, and tax policies on exported and imported goods shall be implemented at the time of registration of the new customs declaration.

VII. Official letter No.185/GSQL-GQ4 on problems with C/O form E

Issued by: The Customs Control and Supervision Department

Issued date: 7 February, 2024

Reply to the official letter of the Ho Chi Minh City Customs Department regarding the fact that some HS codes on C/O form E are different from HS codes according to the Notice of Classification Analysis Results, the Customs Control and Supervision Department has the following opinion:

Pursuant to Clause 2, Article 16 of Circular No. 33/2023/TT-BTC of the Ministry of Finance, in case the origin criteria recorded on the Certificate of Origin are that the goods are produced entirely from originating materials, differences in commodity codes do not affect the validity of documents confirming the origin of (except in cases where the origin criteria applied according to the commodity code on the customs declaration must meet WO). The customs authority accepts the certificate of origin in cases where there is no other doubt about the accuracy of the information declared on the certificate of origin.

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March 2024 News Summary - RSM Hanoi
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