Decree 359/2025/ND-CP amending Decree 181/2025/ND-CP detailing the Law on Value-Added Tax

DECREE

Amending and supplementing a number of articles 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

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15, amended and supplemented under Law No. 90/2024/QH15 and Law No. 149/2025/QH15;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing a number of articles 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.

Article 1. Amending and supplementing a number of articles 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

1. To add Clause 1b after Clause 1, Article 4 as follows:

“1b. Enterprises, cooperatives, and cooperative unions purchasing crop, forest and livestock production products, and reared and fished aquaculture products that have not yet been processed into other products or have just undergone preliminary processing and are sold to other enterprises, cooperatives, or cooperative unions, shall not be required to declare or pay value-added tax but shall be entitled to deduct input value-added tax.

In which:

a) Enterprises, cooperatives, and cooperative unions paying value-added tax by the tax credit method and selling crop, forest and livestock production products, and reared and fished aquaculture products that have not yet been processed into other products or have just undergone preliminary processing to other enterprises, cooperatives, or cooperative unions at the commercial trading stage shall not be required to declare and pay value-added tax.

b) For enterprises, cooperatives, and cooperative unions that pay value-added tax by the tax credit method and sell crop, forest and livestock production products, and reared and fished aquaculture products which have not yet been processed into other products or have just undergone preliminary processing to production and business households, individuals, and other organizations and individuals, value-added tax shall be calculated at the tax rate of 5% as prescribed in Clause 3, Article 19 of this Decree.

c) Production and business households, individuals, enterprises, cooperatives, cooperative unions, and other economic organizations that pay value-added tax by the direct calculation method, when selling crop, forest and livestock production products, and reared and fished aquaculture products which have not yet been processed into other products or have just undergone preliminary processing at the commercial trading stage, shall calculate payable value-added tax on turnover at the rate of 1% multiplied by turnover.”

2. To annul Clause 3, Article 37 and Clause 3, Article 39.

Article 2. Implementation provisions

1. This Decree takes effect from January 01, 2026.

2. Business establishments falling within the cases eligible for tax refund as prescribed in Article 15 of the Law on Value-Added Tax that have submitted dossiers for value-added tax refund and whose dossiers have been received by the tax administration office before January 01, 2026, but for which the tax administration office has not yet issued a Decision on tax refund or a Decision on tax refund combined with offsetting against state budget revenues, shall not be required to satisfy the condition that the seller has declared and paid value-added tax as prescribed with respect to invoices issued to the business establishments requesting tax refund.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.