Circular 13/2023/TT-BTC guiding Decree 49/2022/ND-CP detailing Law on Value-Added Tax

  • Summary
  • Content
  • Status
  • Vietnamese
  • Download
Save

Please log in to use this function

Send link to email

Please log in to use this function

Error message
Font size:

ATTRIBUTE

Circular No. 13/2023/TT-BTC dated February 28, 2023 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022, amending and supplementing a number of articles of the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax which had a number of articles amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP, and amending and supplementing the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021
Issuing body: Ministry of FinanceEffective date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Official number:13/2023/TT-BTCSigner:Cao Anh Tuan
Type:CircularExpiry date:Updating
Issuing date:28/02/2023Effect status:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Fields:Electricity , Land - Housing , Tax - Fee - Charge

SUMMARY

Amend a number of provisions on VAT

On February 28, 2023, the Ministry of Finance issues Circular No. 13/2023/TT-BTC guiding the implementation of the Government's Decree No. 49/2022/ND-CP dated July 29, 2022, amending and supplementing a number of articles of the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax (VAT), which had a number of articles amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP, and amending and supplementing the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021.

Accordingly, for real estate transfer specified in Circular No. 219/2013/TT-BTC, the taxable price shall comply with Clause 1 Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022. The taxable prices for power production activities of the Vietnam Electricity specified in Circular No. 219/2013/TT-BTC also comply with Clause 1 Article 1 of Decree No. 49/2022/ND-CP.

Also in accordance with this Circular, in addition to the documents specified in the previous regulations the documents relating to VAT refund applicable to investment projects currently in the investment phase of establishments engaged in sectors and trades subject to conditional business investment, for which competent state agencies have granted permission for doing business in sectors or trades subject to conditional business investment  specified in Clause 3 Article 1 of Decree No. 49/2022/ND-CP  also include: A copy of the license, certificate or written certification or approval for doing business in sectors or trades subject to conditional business investment.

This Circular takes effect from April 14, 2023.

For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known

THE MINISTRY OF FINANCE

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 13/2023/TT-BTC

 

Hanoi, February 28, 2023

 

CIRCULAR

Guiding the implementation of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022, amending and supplementing a number of articles of the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax which had a number of articles amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP, and amending and supplementing the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021[1]

 

Pursuant to the June 3, 2008 Law on Value-Added Tax and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Laws on Taxes, and the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration;

Pursuant to the June 13, 2019 Law on Tax Administration;

Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Laws on Taxes, and amending and supplementing a number of articles of the Decrees on taxes;

Pursuant to the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, detailing and guiding the implementation of a number of articles of the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration;

Pursuant to the Government’s Decree No. 146/2017/ND-CP of December 15, 2017, amending and supplementing a number of articles of the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, and the Government’s Decree No. 12/2015/ND-CP of February 12, 2015;

Pursuant to the Government’s Decree No. 49/2022/ND-CP of July 29, 2022, amending and supplementing a number of articles of the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax which had a number of articles amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing the implementation of a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of the General Department of Taxation,

The Minister of Finance promulgates the Circular guiding the implementation of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022, amending and supplementing a number of articles of the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax which had a number of articles amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP, and amending and supplementing the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021, as follows:

 

Article 1. To amend and supplement a number of articles of the Ministry of Finance’s Circular No. 219/2013/TT-BTC of December 31, 2013 (which was amended and supplemented under the Ministry of Finance’s Circular No. 26/2015/TT-BTC of February 27, 2015, and Circular No. 130/2016/TT-BTC of August 12, 2016), as follows:

1. To amend and supplement Clause 10, Article 7 as follows:

“10. For real estate transfer activities, the taxable prices must comply with Clause 1, Article 1 of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022.”

2. To amend and supplement Clause 13, Article 7 as follows:

“13. The taxable prices for power generation activities of the Vietnam Electricity must comply with Clause 1, Article 1 of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022.”

3. To replace Clauses 2 and 3, Article 18 with the new Clause 2 below:

“2. Business establishments are entitled to value-added tax refund for investment projects under Clause 3, Article 1 of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022.”

Article 2. To amend and supplement Point a.4, Clause 2, Article 28 of the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021, as follows:

“a.4/ For investment projects of establishments engaged in sectors and trades subject to conditional business investment in the investment phase for which competent state agencies have granted a written permission for doing business in sectors or trades subject to conditional business investment in accordance with the law on investment and specialized laws as specified in Clause 3, Article 1 of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022: a copy of the license, certificate, written certification or written approval for conducting a sector or trade subject to conditional business investment.”

Article 3. Effect

1. This Circular takes effect on April 14, 2023.

2. The provisions on value-added tax refund for investment projects of establishments engaged in sectors and trades subject to conditional business investment of Clause 3, Article 1 of this Circular shall apply from the effective date of the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, as specified in Clause 2, Article 2 of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022.

In case a business establishment is subject to adjustment of value-added tax amounts, late-payment interests, or fines for tax-related administrative violations (if any) as specified in Clause 2, Article 2 of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022, the adjustment shall be as follows:

a/ In case the tax office has promulgated the decisions on revocation of refunded tax amounts, late-payment interests and fines for tax-related administrative violations, it shall issue an adjustment decision according to Form No. 38 provided in the Appendix to the Government’s Decree No. 118/2021/ND-CP of December 23, 2021. In case the business establishment has made additional declaration of the refunded value-added tax amount subject to recovery, the business establishment and tax office shall apply Form No. 02/KTT provided in Appendix I to the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021, in order to adjust the refunded value-added tax amount subject to recovery and late-payment interest.

b/ The refunded value-added tax amount subject to recovery (even in cases in which the business establishment has yet to clear the refunded value-added tax amount subject to recovery against the payable value-added tax amount arising in production and business activities and cases in which the business establishment has cleared the refunded value-added tax amount subject to recovery against the payable value-added tax amount arising in production and business activities), late-payment interest and fine for tax-related administrative violations (if any) already remitted into the state budget before the effective date of this Circular shall be handled under Article 25 and Section 2, Chapter V of the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021. The refund of the overpaid amount compared to the refunded value-added tax amount subject to recovery after the handling of the refunded value-added tax amount subject to recovery under this Point shall be made with the use of the funding sources for value-added tax refund.

Any problems airing in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for timely settlement.-

For the Minister of Finance
Deputy Minister
CAO ANH TUAN


[1]  Công Báo Nos 623-624 (20/3/2023)

Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

Circular 13/2023/TT-BTC DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 13/2023/TT-BTC PDF (Original)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

ENGLISH DOCUMENTS

Official Gazette
Circular 13/2023/TT-BTC DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 13/2023/TT-BTC PDF

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

LuatVietnam's translation
Circular 13/2023/TT-BTC DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 13/2023/TT-BTC PDF

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192

related news

SAME CATEGORY

loading