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

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:

Tin cùng chuyên mục

English translation of the 2025 Law Amending the Law on Treaties, No. 137/2025/QH15 is newly published

English translation of the 2025 Law Amending the Law on Treaties, No. 137/2025/QH15 is newly published

English translation of the 2025 Law Amending the Law on Treaties, No. 137/2025/QH15 is newly published

The 2025 Law Amending the Law on Treaties, No. 137/2025/QH15, will take effect on January 01, 2026. This Law focuses on reforming processes for the conclusion, accession to, and implementation of international commitments to enhance international integration efficiency and ensure the consistency of the legal system in the new context.

 

The English translation of Law Amending and Supplementing the Law on Judicial Records has been published

The English translation of Law Amending and Supplementing the Law on Judicial Records has been published

The English translation of Law Amending and Supplementing the Law on Judicial Records has been published

The Law Amending and Supplementing a Number of Articles of the Law on Judicial Records 2025, No. 107/2025/QH15, shall take effect on July 01, 2026, and focuses on amending key provisions to create a synchronous legal framework for judicial record management in the new period.

 

Strategy to help enhance Vietnam’s prestige, appeal on international arena

Strategy to help enhance Vietnam’s prestige, appeal on international arena

Strategy to help enhance Vietnam’s prestige, appeal on international arena

The target is set out in the Government’s strategy to promote Vietnam’s global image for the 2026–2030 period, with a vision to 2045, approved by the Prime Minister on January 27. The strategy underlines that promoting Vietnam's image abroad is not merely information activities, but a strategic "soft" tool serving the country's development.

List of special-purpose machinery serving agricultural production to 5% VAT from December 31, 2025

List of special-purpose machinery serving agricultural production to 5% VAT from December 31, 2025

List of special-purpose machinery serving agricultural production to 5% VAT from December 31, 2025

The Minister of Agriculture and Environment has promulgated Circular No. 101/2025/TT-BNNMT on providing guidance on other special-purpose machinery serving agricultural production not yet specified in Clause 6, Article 19 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025, detailing a number of articles of the Law on Value-Added Tax.