1. Decree no.49/2022/ND-CP about 6 land prices cases are deducted for value-added tax calculation
Issued by: Government , effective date: September 12, 2022
Pursuant to Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022 amending and supplementing Clauses 3 and 4, Article 4 of Decree 209/2013/ND-CP regarding real estate transfer, the value-added taxable price is the real-estate transfer price minus (-) the land price deducted for value-added tax calculation and takes effect from September 12, 2022. Accordingly, there are six cases which the land price is deducted for value-added tax calculation as follows:
In the case of receiving land assigned by the State to invest in the infrastructure and construct houses for selling, the land price that is deducted for value-added tax calculation, including the land use fees subject to transfer to the state budget according to regulations of laws on the collection of the land use fee, compensation, and site clearance amount (if any).
In the case of auctions for land use rights, the land price deducted for value-added tax calculation is the auction-winning land price.
In the case of renting land for the construction of infrastructure and houses for selling, the land price deducted for value-added tax calculation is the rental subject to transfer to the state budget according to laws on the collection of the land rental, water surface rental, compensation, and site clearance amount (if any).
In case business establishments receive the transferred land use rights from organizations and individuals, the land price deducted for value-added tax calculation is the land price at the time of receiving such transferred land use rights, excluding the infrastructure value.
In case business establishments receive land use rights from organizations and individuals as capital, the land price deducted for value-added tax calculation is the price prescribed in the capital contribution contract.
In case real estate business establishments implement according to the form of building-transfer (BT) and pay by the value of land use right, the land price deducted for value-added tax calculation is the price at the time of concluding the BT contract according to the law.
2. Changes to the compulsory unemployment insurance premium for employers
Issued by: Ministry of Industry and Trade, effective date: October 01, 2022
On September 24, 2021, the Government issued Resolution 116/NQ-CP on policies to support employees and employers affected by the COVID-19 pandemic from the Unemployment Insurance Fund.
Accordingly, the employer’s contribution rate has been reduced from 1 percent to 0 percent of the monthly wage fund for employees who have participated in Unemployment Insurance. In which, subjects entitled to a 1% reduction in unemployment insurance premiums are employers who are participating in unemployment insurance before October 1, 2021. The employers do not include state agencies, political organizations, socio-political organizations, units of people’s armed forces, and public service delivery units whose recurrent expenditures are financed by the state budget.
The time to reduce the payment is 12 months, from October 1, 2021 to September 30, 2022 inclusive. Thus, from October 1, 2022, the employer will not be able to reduce the unemployment insurance premium. The unemployment insurance premium will return to 1% of the monthly wage fund for employees who have participated in the Unemployment Insurance.
3. Decision 1991/QD-BCT on the application of temporary anti- dumping measures on some tables and chairs from Malaysia and People's Republic Of China
Issued by: The Ministry of Industry and Trade, effective date: October 15, 2022
At the request of the Director of the Trade Remedies Authority of Vietnam, the Ministry of Industry and Trade issued a decision to apply temporary anti-dumping measures to some of table and chair product originating from the People's Republic of China (China) as follows:
• For table products:
- Products with HS codes: 9403.30.00, 9403.60.90 and 9403.90.90
- Temporary anti-dumping duty rate: 35.20%
• For chair products:
- Products with HS codes: 9401.30.00, 9401.40.00, 9401.61.00, 9401.69.90, 9401.71.00, 9401.79.90, 9401.80.00, 9401.90.40, 9401.90.92 and 9401.90.99
- Temporary anti-dumping duty rate: 21.40%
• Effectiveness and duration of temporary anti-dumping duty:
- Effective date: The temporary anti-dumping duty takes effect 15 (fifteen) days after the decision on application of provisional anti-dumping tax is issued.
- Duration of application: The temporary anti-dumping duty has an application period of 120 (one hundred and twenty) days from the effective date (unless it is extended, changed or canceled in accordance with law).
- Application of anti-dumping duty with retroactive : Anti-dumping duty is applied retroactively to imported goods within 90 (ninety) days before the application of temporary anti-dumping tax if the goods are imported imports are determined to be dumped; The volume or quantity of dumped goods imported into Vietnam increased dramatically in the period from the time of investigation to the application of temporary anti-dumping duty and caused irreparable damage to the domestic manufacturing industry.
• Procedures and dossiers for inspection and application of temporarily anti-dumping duty include:
- Certificate of Origin (C/O); or
- Documents certifying the origin of goods in accordance with the provisions of:
Comprehensive and Progressive Agreement for Trans-Pacific Partnership;
Regional Comprehensive Economic Partnership Agreement;
Free Trade Agreement between the Socialist Republic of Vietnam and the European Union;
Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom of Great Britain and Northern Ireland; or
ASEAN Trade in Goods Agreement.
• Specific inspection contents are as follows:
- Case 1: If the customs declarant submits documents certifying the origin of goods from a country or territory other than China, he/she is not required to pay temporary anti-dumping tax.
- Case 2: In the remaining cases, the temporary anti-dumping tax rate as above applies.
4. Circular 12/2022/TT-BCT stipulating working hours and rest time for employees working in gas works operation
Issued by: Ministry of Industry and Trade, effective date: September 09, 2022
According to Circular 12/2022/TT-BCT stipulating employees who operate, maintain and repair the gas distribution pipeline system and gas works work in shifts and working sessions as follows:
Working shift does not exceed 12 hours in a day; Maximum session is 7 days.
Ensure that the total number of working hours of the shift and the number of overtime hours do not exceed 12 hours in a day; the number of overtime hours must not exceed 300 hours in a year.
5. Circular No. 59/2022/TT-BTC on several fees and charges for support for difficulties in transport business activities.
Issued by: The Ministry of Finance, effective date: September 29, 2022
On September 29, 2022, the Ministry of Finance of Vietnam promulgated Circular No. 59/2022/TT-BTC on several fees and charges for support for difficulties in transport business activities.
According to the Circular, several fees and charges in transport business activities have been reduced by 20 to 50% from October 1 to December 31, 2022. Specifically:
A decrease of 20% for fees for the tonnage of vessels in domestic maritime activities; fees for the assurance of domestic maritime activities; fees for entering and exiting seaports for domestic maritime activities;
A decrease of 20% for fees for 7 out of 10 fee collection contents in the 2 fees for appraisal and issuance of diplomas, licenses, and certificates in civil aviation activities; issuance of permits to enter and exit restricted areas at airports and airfields; fees for registration for secured transactions for aircraft;
A decrease of 50% for fees for the use of railway infrastructure;
A decrease of 50% for fees for inland waterway reports and fees for entering and exiting inland waterway ports.
6. Official letter 4344/TCHQ dated october 17, 2022 on imported goods for building epe
Issued by: The General Department of Customs, effective date: October 17, 2022
Regarding import tax on goods imported by contractors from abroad to build factories, offices, install equipment for export processing enterprises (EPEs), the General Department of Customs has comments are as follows:
• Customs dossiers, procedures from June 5, 2018 to present:
- Customs documents: According to Clause 5, Article 1, Circular No. 39/2018/TT-BTC amending and supplementing Article 16, Circular No. 38/2015/TT-BTC:
“Goods imported by contractors from abroad to bring directly into the non-tariff zone to build factories, offices, install equipment according to the bidding results: 01 copy of the sales contract into the non-tariff zone according to the bidding results or designate in which, the winning bid price does not include import tax.”
- Customs procedures: According to Clause 51, Article 1, Circular No. 39/2018/TT-BTC amending and supplementing Article 75, Circular No. 38/2015/TT-BTC stipulating cases where contractors import goods for building factories, offices, installing equipment for EPEs, customs procedures shall be carried out at the Customs Sub-Departments managing EPEs; The import contractor shall declare the import customs return according to the instructions in Appendix II issued with this Circular, the item "Notes" shall declare the contract number as prescribed at Point g, Clause 3, Article 16 of this Circular and right after the customs clearance, the goods must be brought directly to the EPE. After 30 days from the end of the contract, the EPE and the importing contractor shall report the quantity of imported goods to the customs office where the EPE is managed, using form No. 20/NTXD-DNCX/GSQL in Appendix V issued with this Circular.
• Import tax policy from June 5, 2018 to present
- According to Clause 5, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Article 16 of Circular No. 38/2015/TT-BTC, Clause 51, Article 1 of Circular No. 39/2018/TT-BTC amending, supplementing Article 75 of Circular No. 38/2015/TT-BTC, in case contractors import goods from abroad to build workshops, working offices, and install equipment for EPEs, they are not required to declare, pay import tax.
- In case the contractor imports goods from abroad to build factories, offices, install equipment for EPEs, and fails to meet the requirements on customs documents and procedures in Clause 5, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Article 16 of Circular No. 38/2015/TT-BTC, Clause 51, Article 1 of Circular No. 39/2018/TT-BTC amending and supplementing Article 75 of Circular No. 38 /2015/TT-BTC, they must declare and pay import tax.
7. Legal Notice No 257/TB-BCT Dated October 10, 2022 On Printing Certificates Of Origin On Normal A4 Paper
Issued by: The Ministry of Industry and Trade, effective date: October 15, 2022
To facilitate and reduce costs for businesses to promote exports, the Ministry of Industry and Trade announced:
From October 15, 2022, traders applying for the issuance of the types of C/O listed below can re-form C/O and self-print from the System of Management and Issuing Electronic Origin Certificates of the Ministry of Industry and Trade at https://ecosys.gov.vn. The C/O form must be printed on white paper, A4 size according to ISO standards. Types of C/O include: form D, AANZ, AK, AI, AJ, E, AHK, RCEP, CPTPP, VK, VJ, VC, VN-CU and S.
The above C/O forms issued by the Ministry of Industry and Trade to traders can still be used until April 15, 2023.
The Ministry of Industry and Trade has informed the competent authorities of the partner countries about the above content. If any problems arise during the implementation, please contact the Ministry of Industry and Trade (Agency of Foreign Trade) for timely handling.
(Contact information: Tel: 024 2220 2468, 2220 5444 or 2220 5361; email: xnk-xxhh@moit.gov.vn).