Vietnamese
Here are the new points of Decree No. 44/2023/ND-CP compared with Decree No. 15/2022/ND-CP on tax exemption and reduction policies.
From the comparison, there are not many changes between Decree No. 44/2023 and Decree No. 15/2022 except for the HS codes under the List of imported and exported goods and services issued with Circular No. 31/2022/TT-BTC. In particulars:
Note:Blue - previous HS codes
Red - new HS codes
Decree No. 15/2022/ND-CP | Decree No. 44/2023/ND-CP |
1. Supplement the regulations for the coal mined for sale | |
No regulations | Corporations and economic groups that carry out a closed process to sell coal products are also subject to value-added tax reductions for sold coal products. |
2. Amend the regulations on adjusted invoices and tax declarations at the value-added tax rate/the percentage used to calculate value-added tax not been reduced | |
The seller and buyer shall make a record or written agreement specifying such error, at the same time, the seller shall issue an adjusted invoice for the buyer. | The seller and buyer shall make the invoice in accordance with law provisions on invoices and documents. Compared with the provisions prescribed in Point b, Clause 2, Article 19, Decree No. 123/2020/ND-CP, the buyer and seller can freely choose one of the forms as follows: - Make the adjusted invoices; or - Make the replaced invoices |
3. Annul the relevant regulations on pre-printed invoices which take the form of tickets with a printed face value (Clause 6, Article 1, Decree No. 15/2022); Deductible expenses upon determination of incomes liable to enterprise income tax (Article 2, Decree 15/2022) | |
APPENDIX I | |
4. Amend the HS codes of insecticides | |
3808.59.10 3808.61 3808.62 3808.69 3808.91 | 3808.59.11 3808.59.19 3808.61 3808.62 3808.69 3808.91 |
5. Supplement the HS codes on pesticides and miscellaneous chemical products used in agriculture | |
3808.52.10 3808.52.90 3808.59.91 3808.59.99 3808.99.10 3808.99.90 | 3808.52.10 3808.52.20 3808.52.90 3808.59.91 3808.59.99 3808.99.10 3808.99.90 |
6. Amend the HS codes of organic surface-active agents other than soap | |
3402.11 3402.12.00 3402.13 3402.19 | 3402.31 3402.39 3402.41.00 3402.42 3402.49 |
7. Amend the HS codes of unwrought copper or copper alloys, copper mattes, cement copper (precipitated copper) | |
7401.00.00 7402.00.00 74.03 7404.00.00 7405.00.00 | 7401.00.10 7401.00.20 7402.00.10 7402.00.90 74.03 7404.00.00 7405.00.00 |
8. To amend the HS codes of the reservoirs, tanks, and similar containers, of metals (25120, 251209) | |
73.09 73.10 73.11 7419.91.10 7419.99.92 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.90.00 8104.90.00 8105.90.00 8106.00.90 8107.90.00 8108.90.00 8109.90.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.99.00 8113.00.00 | 73.09 73.10 73.11 7419.20.20 7419.80.80 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.91.00 8103.99.00 8104.90.00 8105.90.00 8106.10.90 8106.90.90 8112.69.90 8108.90.00 8109.91.00 8109.99.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.39.00 8112.49.00 8112.99.00 8113.00.00 |
9. Amend the HS codes of bombs, grenades, torpedoes, mines, missiles | |
9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.00 | 9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 |
10. Amend the HS codes of parts and accessories of military weapons, revolvers, pistols, firearms and other arms | |
93.05 9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.00 9307.00.00 | 93.05 9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 9307.00.00 |
11. Amend the HS codes of springs and leaves for springs, of steel or copper | |
73.20 7419.99.40 7419.99.99 9114.10.00 | 73.20 7419.80.30 7419.80.90 9114.90.00 |
12. Amend the HS codes of chain (other than articulated link chain) and parts thereof, of steel or copper | |
73.15 7419.10.00 | 73.15 7419.20.10 7419.80.10 |
APPENDIX III-A | |
13. Amend the HS codes of Television cameras | |
8525.80.40 | 8525.81.20 8525.82.20 8525.83.20 8525.89.20 |
14. Amend the HS codes of cellular telephones of common kind | |
8517.12.00 | 8517.14.00 |
15. Amend the HS codes of smartphones | |
8517.12.00 | 8517.13.00 |
16. Supplement the HS codes of smartwatches | |
8517.62 | 8517.62 91.02 |
17. Amend the HS codes of aerials of all kinds and parts thereof. Transmission apparatus for radio-broadcasting or television; television cameras | |
8525.50.00 8525.60.00 8525.80 8529.10 8517.70.40 | 8525.50.00 8525.60.00 8525.81 8525.82 8525.83 8525.89 8529.10 8517.71.00 |
18. Amend the HS codes of radio-broadcast receivers, operating only with an external source of power, of a kind used in motor vehicles | |
8527.21.00 8527.29.00 | 8527.21.10 8527.21.90 8527.29.00 |
APPENDIX III-B | |
19. Amend the HS codes of accounting machines | |
8470.90.20 | 8470.90.90 |
20. Amend the HS codes of LED lights (LED) | |
8539.50.00 | 8539.51.00 8539.52.10 8539.52.90 |
21. Amend the notes at the end of Appendix I, Appendix III | |
With regard to HS codes in column (10) Part A and column (4) Part B in this Appendix: Commodities that are not eligible for VAT reduction classified in 02-digit, 04-digit, or 06-digit headings or subheadings include all articles in 08-digit subheadings of the same chapter or heading. | HS codes in column (10) and column (4), Part B of this Appendix are used for searching. The determination of HS codes for actually imported goods shall comply with the provisions on the classification of goods in the Law on Customs and legal documents guiding the implementation of the Law on Customs. |
Note: The HS codes are only for lookup, the determination of HS codes for imported goods shall comply with the provisions on goods classification in the Law on Customs and legal documents guiding the implementation of the Law on Customs.
