Download the file to look up which goods are not eligible for VAT reduction in Vietnam under Decree 72
Download the file to check which goods are not eligible for VAT reduction according to Decree 72
To download the file to check which goods are not eligible for VAT reduction according to Decree 72/2024/ND-CP, including appendices 1, 2, 3, as follows:
Download the file to check ... download
What are regulations on the VAT reduction in Vietnam from 2021 until the end of January 1, 2025?
- Legal documents on VAT reduction in 2021
+ Decree 92/2021/ND-CP guides Resolution 406/NQ-UBTVQH15 on solutions to support businesses and individuals affected by the Covid-19 pandemic (Document expired)
++ Reduction of 30% of corporate income tax payable for the 2021 tax period for enterprises specified in clause 1, Article 1 of Decree 92/2021/ND-CP, with revenue in the 2021 tax period not exceeding VND 200 billion and revenue in the 2021 tax period reduced compared to the revenue in the 2019 tax period.
- Legal documents on VAT reduction in 2022
+ Resolution 43/2022/QH15 on fiscal and monetary policies to support the program for economic and social recovery and development.
++ Reduction of VAT from 10% to 8% in 2022 for specific groups of goods and services currently applying the 10% VAT rate.
+ Decree 15/2022/ND-CP regulates tax exemption and reduction policies according to Resolution 43/2022/QH15.
++ Detailed guidance on reducing VAT from 10% to 8%;
++ Issuance of the list of goods and services not eligible for VAT reduction.
+ Official Dispatch 370/TCHQ-TXNK from the General Department of Customs on implementing Decree 15/2022/ND-CP.
++ Guiding customs declarants on declaring 8% VAT on the VNACCS/VCIS system.
+ Official Telegram 01/CD-TCT from the General Department of Taxation on implementing the detailed regulation decree on tax exemption and reduction policies following Resolution 43/2022/QH15.
++ The General Department of Taxation requires the implementation of tax exemption and reduction policies as per Resolution 43/2022/NQ-QH15.
+ Official Telegram 02/CD-TCT from the General Department of Taxation about strengthening the implementation of VAT reduction according to Resolution 43/2022/QH15 and Decree 15/2022/ND-CP.
++ Strengthen communication, guide the public and businesses to issue VAT invoices applying the VAT rate of 8% as regulated.
+ Official Dispatch 521/TCHQ-TXNK from the General Department of Customs on the implementation of Decree 15/2022/ND-CP
++ Guidance on VAT declaration for imported goods based on actual import, comparison with goods subject to VAT and applicable VAT rates according to regulations. VAT reduction policy for imported goods.
+ Official Dispatch 642/TCHQ-TXNK from the General Department of Customs on VAT rate declaration for import goods not eligible for tax reduction according to Decree 15/2022/ND-CP
++ Guidance on determining the name and applying HS codes for goods not eligible for VAT reduction.
+ On March 23, 2022, the Ministry of Finance issued Official Dispatch 2688/BTC-TCT on VAT at Decree 15/2022/ND-CP.
++ Guidance on groups of goods and services not eligible for VAT reduction and the timing of invoicing.
- Legal documents on VAT reduction in 2023
+ Decree 44/2023/ND-CP of the Government of Vietnam on VAT reduction policy according to Resolution 101/2023/QH15 dated June 24, 2023, of the National Assembly
++ Continue reducing VAT from 10% to 8% until the end of 2023
+ Resolution 101/2023/QH15 on the Fifth Session, 15th National Assembly
++ Implement a 2% reduction in VAT rate from July 1, 2023, to December 31, 2023.
- Legal documents on VAT reduction in 2024
+ Decree 94/2023/ND-CP on VAT reduction policy according to Resolution 110/2023/QH15 dated November 29, 2023, of the National Assembly
++ Reduce VAT from January 1, 2024, to June 30, 2024.
+ Decree 72/2024/ND-CP on VAT reduction policy according to Resolution 142/2024/QH15
++ Reduce VAT from July 1, 2024, to January 1, 2025.
Download the file to check which goods are not eligible for VAT reduction in Vietnam according to Decree 72? (Image from the Internet)
What is the deadline for submitting monthly, quarterly VAT returns in Vietnam in 2024?
According to Article 44 Law on Tax Administration 2019 as stipulated:
Deadline for submission of tax returns
- The deadline for submission of tax returns for taxes declared monthly, quarterly is stipulated as follows:
a) No later than the 20th day of the following month for taxes declared and paid monthly;
b) No later than the last day of the first month of the following quarter for taxes declared and paid quarterly.
...
According to the regulations, in 2024, the deadlines for submitting monthly, quarterly VAT returns are as follows:
- No later than the 20th day of the following month for taxes declared and paid monthly
- No later than the last day of the first month of the following quarter for taxes declared and paid quarterly.
- Download the file to look up which goods are not eligible for VAT reduction in Vietnam under Decree 72
- How to download the latest 2024 HTKK software (version 5.2.4) from the General Department of Taxation of Vietnam?
- Is there a Draft outline for the Law on Personal Income Tax replacing the Law on Personal Income Tax 2007 in Vietnam?
- What is the reference number of the tax receipt in Vietnam? What is the use of a reference number of the tax receipt when the tax receipt is burned?
- What is a form number of the receipt in Vietnam? Does the report on the use of receipts include the contents of the form number of the receipt?
- What is the environmental protection fee for natural gas obtained in the process of extraction of crude oil in Vietnam?
- What are cases of cancellation of outstanding tax in Vietnam?
- When are household businesses eligible for cancellation of outstanding tax in Vietnam?
- Is cell phone allowance subject to personal income tax in Vietnam?
- What is the VAT declaration form for computer-generated lottery business in Vietnam?
