1. Decision 1640/QD-bct on the final review results of the application of anti-dumping measures on some h-shaped steel products originating in the People’s Republic Of China
Issued by: The Ministry of Industry and Trade, effective date: September 6, 2022
From the conclusion of the official investigation of the Investigating Authority, it is determined that there is a possibility that: (i) the imported goods under investigation will continue to be dumped if the measure is terminated; (ii) the domestic industry will continue to suffer significant damage if the application of anti-dumping measures is terminated. Therefore, the Ministry of Industry and Trade issues Decision 1640/QD-BCT to request:
Extending the application time of anti-dumping measures for 5 years for some H-shaped steel products imported into Vietnam classified under HS codes 7216.33.11, 7216.33.19, 7216.33.90, 7228.70.10, 7228.70.90 originating in the People's Republic of China
Other decisions on exemption from the application of anti-dumping measures issued by the Minister of Industry and Trade before the effective date of this Decision shall continue to be valid until the expiry date of those.
This decision is effective from September 6, 2022
Procedures and dossiers for inspection and application of anti-dumping measures shall be carried out by the Customs authority in accordance with the notice attached to this Decision.
2. Decision 1510/QD-TCT on modification and supplementation of decision no. 1450/QD-TCT date 07/10/2021 Of The General Details Of Tax
Issued by: The General Department of Taxation , effective date: September 21, 2022
On September 21, 2022, the General Department of Taxation issued Decision No. 1510/QD-TCT amending and supplementing Decision No. 1450/QD-TCT (“Decision 1510”) regulating on components containing professional data of e-invoices and methods of transmission and reception with tax authorities.
Accordingly, amending and supplementing components containing professional data of electronic invoices and methods of transmission and reception with tax authorities. Some amendments related to the tax authority's code on e-invoices, digital signatures and other details are specified in the Appendix issued with Decision 1450.
3. Official letter 3805/TCHQ-TXNK dated september 14, 2022 on tax treatment of export processing enterprises processing for domestic enterprises
Issued by: The General Department of Customs, effective date: September 14, 2022
Regarding tax treatment in case goods processed by an EPE hired by an inland enterprise, the General Department of Customs guides as follows:
For domestic enterprises:
Regarding import tax: In case goods processed by an EPE hired by an inland enterprise, when receiving processed products from EPE, the inland enterprise must declare and pay import tax as prescribed in Clause 8, Article 16 of the Law export tax, import tax No. 107/2016/QH13, Clause 2, Article 22 of Decree No. 134/2016/ND-CP
Regarding VAT: Domestic enterprises must declare and pay VAT at the VAT taxable price specified in Clause 2, Article 7 of Circular No. 219/2013/TT-BTC
For export processing enterprises:
Regarding VAT: EPEs need to determine clearly whether the processing activities of the EPEs are part of the goods purchase and sale activities and activities directly related to the purchase and sale of goods in Vietnam to apply the VAT policy in accordance with the regulations. In case the processing activities of the EPEs are part of the goods purchase and sale activities and activities directly related to the purchase and sale of goods in Vietnam as prescribed in Clause 7 Article 30 of Decree No. 82/2018/ND-CP dated On May 22, 2018 (now Clause 6, Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government), the EPE must separately record, declare and pay VAT at the rate of 10%.
4. Official letter 3604/TCHQ- PC dated august 30, 2022 on penalties for administrative customs offences
Issued by: The General Department of Customs, effective date: August 30, 2022
Regarding the penalties for administrative customs offences, the General Department of Customs gave some comments as follows:
Decision on custody: There is no time limit for handing the decision on custody to violators or representatives of violating organizations; within 24 hours from the date of making the record, the person making the record must report to the persons who have the power to custody; the custody duration may be extended for the cases specified at Points b and c, Clause 1, Article 66 of the Law on Handling of Administrative Violations 2012, amended and supplemented in 2020.
Sanctions for acts related to goods labels: Goods in violation of regulations on goods labels; goods bearing forged trademarks or goods with counterfeit labels, packages; and goods sanctioned for administrative violations related to the labels and implemented of remedial measures forcibly removed from the territory of the Socialist Republic of Vietnam, forced to re-export or forced to destroy, no tax policy shall be applied and no penalties for tax violations.
5. Official letter 43567/CTHN-TTHT on e- invoices for sale of public property
Issued by: Hanoi Tax Department, effective date: September 5, 2022
On September 5, 2022, Hanoi Tax Department issued Official Letter 43567/CTHN-TTHT guiding the issuance of electronic invoices for public property.
In case the Center is assigned the task of organizing the sale of public property (subjects to the provisions of Clause 3, Article 23 of Decree No. 151/2017/ND-CP), the Center shall issue an invoice for the sale of public property to the buyer according to the regulations. E-invoices for the sale of public property are used when selling properties specified in Clause 3, Article 8 of Decree No. 123/2020/ND-CP.
The Center registers the use of electronic invoices for the sale of public property according to the provisions of Clause 1, Article 15 of Decree No. 123/2020/ND-CP. The content of the public property sale invoice shall comply with the instructions for issuing the public property sale invoice according to Form No. 08/TSC-HD issued together with the Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government which detailed a number of articles of the Law on Management and Use of Public Property.
6. Official letter 42535/CTHN-TTHT on declaration for replacement invoices and adjustment invoices
Issued by: Hanoi Tax Department, effective date: August 29, 2022
On August 29, 2022, Hanoi Tax Department issued Official Letter 42535/CTHN-TTHT to answer questions about tax policy.
In case the Company issues an adjusted invoice or a replacement invoice according to the provisions of Clause 2, Article 19 of the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, the Company makes additional declarations for the adjusted and replaced invoices in the tax period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 of the National Assembly Association and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government.
In case the Company makes additional declarations leading to an increase in the payable tax amount, the additional payable tax amount and late payment charge must be fully paid into the state budget as prescribed.
7. Official letter 42536/CTHN-TTHT on tax declaration for foreign contractors
Issued by: Hanoi Tax Department, effective date: August 29, 2022
On august 29, 2022, hanoi tax department issued official letter 42536/CTHN-TTHT replying on foreign contractor tax.
According to Clause 1, Article 81 of Circular No. 80/2021/TT-BTC stipulating the responsibilities of relevant organizations and individuals in Vietnam when buying goods and services from overseas suppliers:
“1. In case an organizations that is established and operating under Vietnam's law, an organization that is registered under Vietnam's law purchases goods or services from an overseas supplier or distributes goods or services on behalf of an overseas supplier that does not apply for taxpayer registration, declare and pay tax in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of this Circular, the buyer or distributor shall declare, deduct and pay tax on behalf of the overseas supplier in accordance with Circular No. 103/2014/TT-BTC dated 06/08/2014 of the Ministry of Finance.”
In case overseas supplier has applied for tax registration, tax declaration and direct tax payment in Vietnam according to the provisions of Articles 76, Article 77, Article 78, Article 79 of Circular No. 80/2021 /TT-BTC, organizations purchasing services from overseas suppliers are not required to declare, deduct and pay taxes on behalf of overseas suppliers.