Decree 41/2022/ND-CP amending Decree 123/2020/ND-CP on invoices and documents and Decree 15/2022/ND-CP providing tax exemption and reduction policies under Resolution 43/2022/QH15

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents, and the Government’s Decree No. 15/2022/ND-CP of January 28, 2022, providing tax exemption and reduction policies under the National Assembly’s Resolution No. 43/2022/QH15, on fiscal and monetary policies in support of the Program on socio-economic recovery and development^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

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

Pursuant to the National Assembly’s Resolution No. 43/2022/QH15 of January 11, 2002, on fiscal and monetary policies in support of the Program on socio-economic recovery and development;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents, and the Government’s Decree No. 15/2022/ND-CP of January 28, 2022, providing tax exemption and reduction policies under the National Assembly’s Resolution No. 43/2022/QH15, on fiscal and monetary policies in support of the Program on socio-economic recovery and development.

Article 1. To amend and supplement Form No. 01/TB-SSDT provided in Appendix IB to the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents

To promulgate together with this Decree the Notice on receipt and results of processing of issued e-invoices containing errors provided in Form No. 01/TB-HDSS to replace Form No. 01/TB-SSDT provided in Appendix IB to the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents.

Article 2. To amend and supplement Clause 4, Article 1 of the Government’s Decree No. 15/2022/ND-CP of January 28, 2022, providing tax exemption and reduction policies under the National Assembly’s Resolution No. 43/2022/QH15, on fiscal and monetary policies in support of the Program on socio-economic recovery and development

“4. In case a business establishment specified at Point a, Clause 2 of this Article sells goods or provides services subject to different VAT rates, the VAT rate for a separate goods or service must be stated in the value-added invoice under Clause 3 of this Article.

A business establishment specified at Point b, Clause 2 of this Article shall clearly write the reduced VAT amount for a goods or service in the goods sale invoice under Clause 3 of this Article.”

Article 3. Organization of implementation and effect

1. This Decree takes effect on the date of its signing.

From February 1, 2022, through the effective date of this Decree, business establishments that have already complied with Article 2 of this Decree will still be eligible for VAT reduction, and be neither required to modify their value-added invoices nor subject to the sanctioning of tax- and invoice-related administrative violations.

2. The Ministry of Finance shall direct and organize the implementation of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related enterprises, organizations, business households, and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE MINH KHAI

* The Appendix to this Decree is not translated.