Tax policy
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8 charge and fee rates are reduced from October 01, 2022 30/09/2022
On September 29, 2022, the Minister of Finance issues the Circular No. 59/2022/TT-BTC providing a number of charge and fee rates to support and remove difficulties for transport business.
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Increase the register service price from October 08, 2022 30/09/2022
Takes effect on October 08, 2022, Circular No. 55/2022/TT-BTC amends and supplements a number of Articles of the Circular No. 238/2016/TT-BTC on the service price for technical safety and environmental protection inspection of currently circulating motor vehicles, equipment, and heavy-duty vehicles; assessment and calibration of equipment inspecting heavy-duty vehicles shall formally increase the register service price by more VND 10,000/time/vehicle compared with previous regulations.
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Excise tax 2022: Who will pay? What is the payable excise tax amount? 29/09/2022
Excise tax is applicable to a number of luxury goods, and services. The excise tax rate (tax rate) is relatively high compared with other taxes, even though, the excise tax rate of some goods is 150%.
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What is the payable excise tax rate? 27/09/2022
Although the excise tax rates of goods and services are different, the payable excise tax amount is defined in accordance with the common method, the payable excise tax amount is the excise taxed price multiplied by the excise tax rate.
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The excise tax rate (Updated in 2022) 25/09/2022
The excise tax rate is the tax payment level of some luxury goods and services such as tobacco, beer, liquor and beer...which have high tax rates.
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What is the environmental protection tax? What are taxable objects? 19/09/2022
Environmental protection tax is a popular type of tax that is applicable to commodities having bad impacts on the environment. So, what is the environmental protection tax? What are taxable objects?
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What is the excise tax? What are excise tax-liable goods and services? 19/09/2022
Excise tax is a tax imposed on a specific good or activity and is commonly levied on cigarettes, alcoholic beverages, soda, and gasoline. So, what is the excise tax? What are excise tax-liable goods and services?
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Today: the policy takes effect (September 17, 2022) 17/09/2022
On September 17, 2022, regulations on the rates, collection, remittance, management, and use of charges for exploitation and use of information in the national population database formally take effect.
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Non-agricultural land use tax: Who will pay? What is the rate? 16/09/2022
Non-agricultural land use tax is the compulsory payment for organizations, individuals, and households when using non-agricultural land.
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Value-Added Tax 2022: 8 regulations to know 15/09/2022
Value Added Tax (VAT) is popular with everybody. The rates of VAT include 0%, 5%, and 10%, within that 10% is the most popular rate.
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14 cases of tax exemption and reduction of non-agricultural land use tax 13/09/2022
Non-agricultural land use tax has a low tax rate (the maximum rate is 0.2%). Tax exemption of non-agricultural land use tax is the thing that everybody wants although the tax rate is not high.
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Methods for determining personal income tax 07/09/2022
Tax bases for incomes from business activities and incomes from salaries or wages can help employees and employers to calculate the taxable amount for employees.
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5 duty refund dossiers for import duty and export duty 06/09/2022
Enterprises must prepare full dossiers and submit the request via electronic data systems in accordance with the criteria in the form in order to get the duty refund for import duty and export duty. Here are the latest duty refund dossiers for import duty and export duty.
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4 notes on using e-invoices created from cash registers 05/09/2022
E-invoices with tax offices’ codes created from cash registers electronically connected to tax offices are applicable to a number of subjects of sales and service supplies. This is the suitable form with the current situation for suitable investment and easy usage.
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What is the use of an unlawful invoice? What are the fines? 05/09/2022
Many enterprises are using unlawful invoices; unlawfully using invoices for making the tax. Having a deep and right understanding of using unlawful invoices; unlawfully using invoices for making the tax and sanctioning levels shall help to avoid these behaviors.
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What is the sanctioning of the acts of making incorrect declarations to reduce payable tax amounts? 04/09/2022
Acts of making incorrect declarations to reduce payable tax amounts are considered as the administrative violations in tax and the statute of limitations for sanctioning of tax administration-related administrative violations is in the longer time compared with other administrative violations, in particulars, 05 years from the date of commission of the violations.
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Management procedure of e-invoice registration generated from cash registers 05/09/2022
The General Department of Taxation issues Decision No. 1391/QD-TCT on the promulgation of the Management procedure of e-invoice registrations which are attached with codes and generated from cash registers. The Decision takes effect on its date of signing (August 23, 2022).
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5 cases of duty refund for import duty and export duty 01/09/2022
A duty refund is the return of duty that is collected by authorized agencies from enterprises because the revenue is more than the payable tax amount or is not applicable to the payable objectives. Here are the cases of duty refund.
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New guidelines on the procedure of tax payment extension 29/08/2022
On August 24, 2022, the Ministry of Finance issues Decision No. 1710/QD-BTC on the administrative procedures which are amended and supplemented in tax under the administration of the Ministry of Finance.
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From September 15: administrative procedures amended in foreign exchange field 27/08/2022
On August 22, 2022, the State Bank of Vietnam issues the Decision No. 1453/QD-NHNN on the announcement of administrative procedures which are amended and supplemented, replaced, and annulled in the foreign exchange field.