Thứ Năm, 02/03/2023, 16:50

Tăng giảm cỡ chữ:

The Ministry of Finance issues the new Circular on Value Added Tax

Tác giả: Kim Anh

On February 28, 2023, the Ministry of Finance issues Circular No. 13/2023/TT-BTC on amending and supplementing a number of regulations on value-added tax.

Accordingly, Circular 13 amends, and supplements a number of articles of Circular No. 219/2013/TT-BTC as follows:

- To amend and supplement Clause 10, Article 7 as follows: For real estate transfer, the taxable price shall comply with Clause 1 Article 1 of the Decree No. 49/2022/ND-CP.

new-circular-on-value-added-tax — *The Ministry of Finance issues the new Circular on Value Added Tax (Illustration)*

- To amend and supplement Clause 13, Article 7 as follows: The taxable prices for power production activities of the Vietnam Electricity shall comply with Clause 1 Article 1 of the Decree No. 49/2022/ND-CP.

- To replace Clause 2, Clause 3 Article 18 as follows: Business establishments shall be entitled to tax refunds for investment projects under Clause 3 Article 1 of the Decree No. 49/2022/ND-CP.

- Documents for tax refund of investment projects of establishments engaged in sectors and trades subject to conditional business investment, including: A copy of the license, certificate or written certification or approval for doing business in sectors or trades subject to conditional business investment.

Circular No. 13/2023/TT-BTC takes effect on April 14, 2023.

1900 6192 để được giải đáp qua tổng đài

090 222 9061 để sử dụng dịch vụ Luật sư tư vấn (CÓ PHÍ)

Đánh giá bài viết:

Chủ đề:
Tax policy

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