The Law Clerk would like to send to customers a summary of documents related to the policy of reducing VAT from 10% to 8% in 2022 for everyone's convenience to monitor and grasp.
Article table of contents
| Document |
Date issued |
Agency issued |
main content |
| Resolution 43/2022/QH15 on fiscal and monetary policies to support the program of socio-economic recovery and development. |
11/01/2022 |
Congress |
2% VAT reduction in 2022 with some groups of goods and services being applied at 10% VAT rate (remaining 8%). |
| Notice 27/TB-TCT on upgrading software for invoicing to meet regulations on reducing value-added tax rates in Resolution 43/2022/QH15 |
January 27, 2022 |
General Department of Taxation |
The General Department of Taxation upgraded the application: Adding a tax rate of 8% (similar to the tax rate of 5%, 10%) for users to choose when making invoices directly on the tax authority's system. |
| Decree 15/2022/ND-CP stipulating tax exemption and reduction policies according to Resolution 43/2022/QH15 on fiscal and monetary policies to support the socio-economic recovery and development program |
January 28, 2022 |
Goverment |
Regulations on groups of goods and services eligible for VAT reduction and detailed instructions for making invoices to receive VAT reduction from 10% to 8%. |
| Dispatch 01/CD-TCT on the implementation of the Decree guiding the tax exemption and reduction policies according to Resolution 43/2022/QH15 on fiscal and monetary policies to support the Socio-economic recovery and development program |
January 28, 2022 |
Director General of the General Department of Electricity Tax |
Request Tax Departments to actively propagate and disseminate to taxpayers in the area to promptly reduce VAT to 8% in order to remove difficulties for taxpayers in the current period. |
| Official Letter 370/TCHQ-TXNK implementing Decree 15/2022/ND-CP |
January 28, 2022 |
General Department of Customs |
Guidance on the list of goods that are not eligible for VAT reduction and instructions on declaring them on the VNACCS/VCIS system. |
| Dispatch 02/CD-TCT on accelerating the implementation of value-added tax reduction in accordance with the provisions of Resolution 43/2022/QH15 and Decree 15/2022/ND-CP |
09/02/2022 |
General Director of the General Department of Electricity Tax. |
Request to strictly comply with regulations on reducing the VAT rate of 2% in 2022. Strictly handle cases where the 8% VAT rate is not applied as prescribed. |
| Official Letter 2688/BTC-TCT on Value Added Tax (VAT) in Decree 15/2022/ND-CP . |
March 23, 2022 | The financial | Guidance on VAT reduction, which includes: + Groups of goods and services not eligible for VAT reduction; + Time to issue invoices for VAT reduction |
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