{"id":7926,"date":"2023-09-26T10:50:56","date_gmt":"2023-09-26T03:50:56","guid":{"rendered":"https:\/\/www.briswell-vn.com\/?p=7926"},"modified":"2023-09-26T10:50:56","modified_gmt":"2023-09-26T03:50:56","slug":"nghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet","status":"publish","type":"post","link":"https:\/\/www.briswell-vn.com\/en\/news\/nghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet\/","title":{"rendered":"DECREE 44\/2023\/ND-CP ON VAT REDUCTION"},"content":{"rendered":"

On June 30, 2023, The General Department of Taxation issued <\/span>Public Notice 05\/CD-TCT<\/span><\/a> about the implementation of <\/span>Decree 44\/2023\/ND-CP<\/span><\/a> stipulating the value-added tax (VAT) reduction policy according to <\/span>Resolution 101\/2023\/QH15<\/span><\/a> of The National Assembly.<\/span><\/p>\n

<\/h2>\n

Time Limit For Applying VAT Reduction Policy According To Decree 44\/2023\/ND-CP<\/b><\/h2>\n

The policy of reducing VAT as prescribed in <\/span>Decree 44\/2023\/ND-CP<\/span><\/a> is valid from July 1, 2023 to December 31, 2023.<\/span><\/p>\n

<\/h2>\n

Contents Of VAT Reduction Policy According To Decree 44\/2023\/ND-CP<\/b><\/h2>\n

Pursuant to the contents of Article 1 <\/span>Decree 44\/2023\/ND-CP<\/span><\/a>, reduce the VAT rate to 8% for groups of goods and services currently applying the 10% tax rate, except for the following groups of goods and services:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
Group of goods and services<\/b><\/th>\nApply tax policy<\/b><\/th>\nResearch base<\/b><\/th>\n<\/tr>\n<\/thead>\n
– Telecommunications, financial activities, banking, securities, insurance, real estate, metals and prefabricated metal products, mining products (excluding coal mining), coke, oil refined mines and chemical products.<\/span><\/p>\n

– Coal products are sold at stages other than mining.<\/span><\/td>\n

The new VAT reduction policy in 2023 is not applicable<\/span><\/td>\nAppendix I is attached <\/span>Decree 44\/2023\/ND-CP<\/span><\/a><\/td>\n<\/tr>\n
– For coal mined and sold (including the case of coal mined and then screened and classified according to a closed process to be sold)<\/span><\/td>\nApply the policy of reducing VAT from 10% to 8%<\/span><\/td>\nDecree 44\/2023\/ND-CP<\/span><\/a><\/td>\n<\/tr>\n
– Goods and services subject to excise tax<\/span><\/td>\nThe new VAT reduction policy in 2023 is not applicable<\/span><\/td>\nAppendix II is attached <\/span>Decree 44\/2023\/ND-CP<\/span><\/a><\/td>\n<\/tr>\n
– Information technology under the law on information technology<\/span><\/td>\nThe new VAT reduction policy in 2023 is not applicable<\/span><\/td>\nAppendix III is attached <\/span>Decree 44\/2023\/ND-CP<\/span><\/a><\/td>\n<\/tr>\n
– Goods and services are not taxable and subject to 5% VAT according to the Law on VAT<\/span><\/td>\nContinue to apply according to the previous VAT law, not apply the new VAT reduction policy in 2023<\/span><\/td>\nCircular No. 219\/2013\/TT-BTC<\/span><\/a><\/p>\n

Circular 26\/2015\/TT-BTC<\/span><\/a><\/p>\n

Circular 43\/2021\/TT-BTC<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h2>\n

VAT Reduction Level According To Decree 44\/2023\/ND-CP<\/b><\/h2>\n

Pursuant to the contents of Clause 2, Article 1 <\/span>Decree 44\/2023\/ND-CP<\/span><\/a>, the VAT reduction is regulated as follows:<\/span><\/p>\n\n\n\n\n\n\n
VAT calculation method<\/b><\/th>\nThe previous VAT rate<\/b><\/th>\nThe VAT rate after applying Decree 44\/2023\/ND-CP<\/b><\/th>\n<\/tr>\n<\/thead>\n
Deduction method<\/span><\/td>\n10%<\/span><\/td>\n8% – For the group of goods and services eligible for tax reduction<\/span><\/td>\n<\/tr>\n
Method of percentage on revenue (including business households and business individuals)<\/span><\/td>\nThe percentage of VAT calculation depends on each type of service and goods<\/span><\/td>\n20% discount rate for VAT calculation<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h2>\n

How To Issue 8% VAT Invoice According To Decree 44\/2023\/ND-CP<\/b><\/h2>\n

According to <\/span>Decree 44\/2023\/ND-CP<\/span><\/a>, instructions for making an 8% VAT invoice are as follows:<\/span><\/p>\n

For business establishments that calculate VAT by the deduction method:<\/span><\/p>\n

When making a value-added invoice for goods and services eligible for VAT reduction:<\/span><\/p>\n

– At the \u201cVAT rate\u201d line, write: “8%<\/em>“.<\/span><\/p>\n

– Value-added tax; The total amount to be paid by the buyer is calculated and recorded at the tax rate of 8%.<\/span><\/p>\n

Note: In case a business establishment calculates VAT by the credit method when selling goods or providing services with different tax rates, the value-added invoice must clearly state the tax rate of each goods or service as prescribed in Clause 3, Article 1 <\/span>Decree 44\/2023\/ND-CP<\/span><\/a>.<\/span><\/p>\n

For business establishments (including business households and business individuals) that VAT is calculated according to the percentage method on revenue:<\/span><\/p>\n

When making sales invoices for goods and services eligible for VAT reduction:<\/span><\/p>\n

– In the column \u201cAmount\u201d – \u201cTh\u00e0nh ti\u1ec1n\u201d: Write the full amount of goods and services before reducing.<\/span><\/p>\n

– In the line \u201cTotal Amount\u201d – \u201cC\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d: Write the number that has reduced 20% of the percentage of revenue.<\/span><\/p>\n

Also note: \u201c<\/span>\u0111\u00e3 gi\u1ea3m\u2026 (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo <\/span><\/i>Ngh\u1ecb quy\u1ebft 101\/2023\/QH15<\/span><\/i><\/a>” – “<\/span>an amount of……., equivalent to 20% of the rate (%) used as the basis for calculating VAT, is reduced according to the Resolution No. 101\/2023\/QH15\u201d<\/span><\/i> on the issued invoice.<\/span><\/p>\n

 <\/p>\n

References:<\/p>\n

– Public Notice 05\/CD-TCT<\/span>: https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Cong-dien-05-CD-TCT-2023<\/a><\/p>\n

– Decree 44\/2023\/ND-CP<\/span>: https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-dinh-44-2023<\/a><\/p>\n

– Resolution 101\/2023\/QH15<\/span>: https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-101-2023-QH15<\/a><\/p>\n

– Circular No. 219\/2013\/TT-BTC: <\/span> https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-219-2013-TT-BTC<\/a><\/p>\n

– Circular 26\/2015\/TT-BTC:\u00a0<\/span> https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-26-2015-TT-BTC<\/a><\/p>\n

– Circular 43\/2021\/TT-BTC: <\/span>https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-43-2021-TT-BTC<\/a><\/p>","protected":false},"excerpt":{"rendered":"

On June 30, 2023, The General Department of Taxation issued Public Notice 05\/CD-TCT about the implementation of Decree 44\/2023\/ND-CP stipulating the value-added tax (VAT) reduction policy according to Resolution 101\/2023\/QH15 of The National Assembly. Time Limit For Applying VAT Reduction Policy According To Decree 44\/2023\/ND-CP The policy of reducing VAT as prescribed in Decree 44\/2023\/ND-CP is valid from July 1, 2023 to December 31, 2023. […]<\/p>\n","protected":false},"author":44,"featured_media":7920,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[4,9,64],"tags":[],"class_list":["post-7926","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-general","category-law"],"_links":{"self":[{"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/posts\/7926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/users\/44"}],"replies":[{"embeddable":true,"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/comments?post=7926"}],"version-history":[{"count":0,"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/posts\/7926\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/media\/7920"}],"wp:attachment":[{"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/media?parent=7926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/categories?post=7926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.briswell-vn.com\/en\/wp-json\/wp\/v2\/tags?post=7926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}