[{"data":1,"prerenderedAt":372},["ShallowReactive",2],{"news-item-\u002Fnews\u002Fnghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet":3},{"id":4,"title":5,"body":6,"category":359,"created by":360,"date":361,"description":362,"extension":363,"meta":364,"navigation":365,"path":366,"sections":367,"seo":368,"stem":369,"thumbnail":370,"__hash__":371},"content_en\u002Fnews\u002Fnghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet.md","DECREE 44\u002F2023\u002FND-CP ON VAT REDUCTION",{"type":7,"value":8,"toc":351},"minimark",[9,33,41,48,54,61,173,179,186,231,237,244,247,250,265,272,275,278,286,304,307],[10,11,12,13,20,21,26,27,32],"p",{},"On June 30, 2023, The General Department of Taxation issued ",[14,15,19],"a",{"href":16,"rel":17},"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FCong-dien-05-CD-TCT-2023-trien-khai-Nghi-dinh-44-2023-ND-CP-giam-thue-gia-tri-gia-tang-571347.aspx",[18],"nofollow","Public Notice 05\u002FCD-TCT"," about the implementation of ",[14,22,25],{"href":23,"rel":24},"https:\u002F\u002Fxaydungchinhsach.chinhphu.vn\u002Ftoan-van-nghi-dinh-44-2023-nd-cp-ve-giam-thue-gia-tri-gia-tang-119230630185610998.htm",[18],"Decree 44\u002F2023\u002FND-CP"," stipulating the value-added tax (VAT) reduction policy according to ",[14,28,31],{"href":29,"rel":30},"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FBo-may-hanh-chinh\u002FNghi-quyet-101-2023-QH15-ky-hop-thu-5-Quoc-hoi-khoa-XV-571915.aspx",[18],"Resolution 101\u002F2023\u002FQH15"," of The National Assembly.",[34,35,37],"h2",{"id":36},"time-limit-for-applying-vat-reduction-policy-according-to-decree-442023nd-cp",[38,39,40],"strong",{},"Time Limit For Applying VAT Reduction Policy According To Decree 44\u002F2023\u002FND-CP",[10,42,43,44,47],{},"The policy of reducing VAT as prescribed in ",[14,45,25],{"href":23,"rel":46},[18]," is valid from July 1, 2023 to December 31, 2023.",[34,49,51],{"id":50},"contents-of-vat-reduction-policy-according-to-decree-442023nd-cp",[38,52,53],{},"Contents Of VAT Reduction Policy According To Decree 44\u002F2023\u002FND-CP",[10,55,56,57,60],{},"Pursuant to the contents of Article 1 ",[14,58,25],{"href":23,"rel":59},[18],", 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:",[62,63,64,86],"table",{},[65,66,67],"thead",{},[68,69,70,76,81],"tr",{},[71,72,73],"th",{},[38,74,75],{},"Group of goods and services",[71,77,78],{},[38,79,80],{},"Apply tax policy",[71,82,83],{},[38,84,85],{},"Research base",[87,88,89,108,121,134,147],"tbody",{},[68,90,91,99,102],{},[92,93,94,95,98],"td",{},"- 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.",[96,97],"br",{},"- Coal products are sold at stages other than mining.",[92,100,101],{},"The new VAT reduction policy in 2023 is not applicable",[92,103,104,105],{},"Appendix I is attached ",[14,106,25],{"href":23,"rel":107},[18],[68,109,110,113,116],{},[92,111,112],{},"- For coal mined and sold (including the case of coal mined and then screened and classified according to a closed process to be sold)",[92,114,115],{},"Apply the policy of reducing VAT from 10% to 8%",[92,117,118],{},[14,119,25],{"href":23,"rel":120},[18],[68,122,123,126,128],{},[92,124,125],{},"- Goods and services subject to excise tax",[92,127,101],{},[92,129,130,131],{},"Appendix II is attached ",[14,132,25],{"href":23,"rel":133},[18],[68,135,136,139,141],{},[92,137,138],{},"- Information technology under the law on information technology",[92,140,101],{},[92,142,143,144],{},"Appendix III is attached ",[14,145,25],{"href":23,"rel":146},[18],[68,148,149,152,155],{},[92,150,151],{},"- Goods and services are not taxable and subject to 5% VAT according to the Law on VAT",[92,153,154],{},"Continue to apply according to the previous VAT law, not apply the new VAT reduction policy in 2023",[92,156,157,162,163,162,168],{},[14,158,161],{"href":159,"rel":160},"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FThong-tu-219-2013-TT-BTC-huong-dan-Luat-thue-gia-tri-gia-tang-va-Nghi-dinh-209-2013-ND-CP-220761.aspx",[18],"Circular No. 219\u002F2013\u002FTT-BTC","  ",[14,164,167],{"href":165,"rel":166},"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FThong-tu-26-2015-TT-BTC-huong-dan-12-2015-ND-CP-thue-gia-tri-gia-tang-sua-doi-39-2014-TT-BTC-267174.aspx",[18],"Circular 26\u002F2015\u002FTT-BTC",[14,169,172],{"href":170,"rel":171},"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FThong-tu-43-2021-TT-BTC-sua-doi-Khoan-11-Dieu-10-Thong-tu-219-2013-TT-BTC-477641.aspx",[18],"Circular 43\u002F2021\u002FTT-BTC",[34,174,176],{"id":175},"vat-reduction-level-according-to-decree-442023nd-cp",[38,177,178],{},"VAT Reduction Level According To Decree 44\u002F2023\u002FND-CP",[10,180,181,182,185],{},"Pursuant to the contents of Clause 2, Article 1 ",[14,183,25],{"href":23,"rel":184},[18],", the VAT reduction is regulated as follows:",[62,187,188,207],{},[65,189,190],{},[68,191,192,197,202],{},[71,193,194],{},[38,195,196],{},"VAT calculation method",[71,198,199],{},[38,200,201],{},"The previous VAT rate",[71,203,204],{},[38,205,206],{},"The VAT rate after applying Decree 44\u002F2023\u002FND-CP",[87,208,209,220],{},[68,210,211,214,217],{},[92,212,213],{},"Deduction method",[92,215,216],{},"10%",[92,218,219],{},"8% - For the group of goods and services eligible for tax reduction",[68,221,222,225,228],{},[92,223,224],{},"Method of percentage on revenue (including business households and business individuals)",[92,226,227],{},"The percentage of VAT calculation depends on each type of service and goods",[92,229,230],{},"20% discount rate for VAT calculation",[34,232,234],{"id":233},"how-to-issue-8-vat-invoice-according-to-decree-442023nd-cp",[38,235,236],{},"How To Issue 8% VAT Invoice According To Decree 44\u002F2023\u002FND-CP",[10,238,239,240,243],{},"According to ",[14,241,25],{"href":23,"rel":242},[18],", instructions for making an 8% VAT invoice are as follows:",[10,245,246],{},"For business establishments that calculate VAT by the deduction method:",[10,248,249],{},"When making a value-added invoice for goods and services eligible for VAT reduction:",[251,252,253,262],"ul",{},[254,255,256,257,261],"li",{},"At the “VAT rate” line, write: \"",[258,259,260],"em",{},"8%","\".",[254,263,264],{},"Value-added tax; The total amount to be paid by the buyer is calculated and recorded at the tax rate of 8%.",[10,266,267,268,271],{},"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 ",[14,269,25],{"href":23,"rel":270},[18],".",[10,273,274],{},"For business establishments (including business households and business individuals) that VAT is calculated according to the percentage method on revenue:",[10,276,277],{},"When making sales invoices for goods and services eligible for VAT reduction:",[251,279,280,283],{},[254,281,282],{},"In the column “Amount” - “Thành tiền”: Write the full amount of goods and services before reducing.",[254,284,285],{},"In the line “Total Amount” - “Cộng tiền hàng hóa, dịch vụ”: Write the number that has reduced 20% of the percentage of revenue.",[10,287,288,289,292,293,299,300,303],{},"Also note: “",[258,290,291],{},"đã giảm… (số tiền) tương ứng 20% mức tỷ lệ % để tính thuế giá trị gia tăng theo"," ",[14,294,296],{"href":29,"rel":295},[18],[258,297,298],{},"Nghị quyết 101\u002F2023\u002FQH15","\" - \"",[258,301,302],{},"an amount of......., equivalent to 20% of the rate (%) used as the basis for calculating VAT, is reduced according to the Resolution No. 101\u002F2023\u002FQH15”"," on the issued invoice.",[10,305,306],{},"References:",[251,308,309,316,323,330,337,344],{},[254,310,311,312],{},"Public Notice 05\u002FCD-TCT: ",[14,313,315],{"href":16,"rel":314},[18],"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FCong-dien-05-CD-TCT-2023",[254,317,318,319],{},"Decree 44\u002F2023\u002FND-CP: ",[14,320,322],{"href":23,"rel":321},[18],"https:\u002F\u002Fxaydungchinhsach.chinhphu.vn\u002Ftoan-van-nghi-dinh-44-2023",[254,324,325,326],{},"Resolution 101\u002F2023\u002FQH15: ",[14,327,329],{"href":29,"rel":328},[18],"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FBo-may-hanh-chinh\u002FNghi-quyet-101-2023-QH15",[254,331,332,333],{},"Circular No. 219\u002F2013\u002FTT-BTC: ",[14,334,336],{"href":159,"rel":335},[18],"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FThong-tu-219-2013-TT-BTC",[254,338,339,340],{},"Circular 26\u002F2015\u002FTT-BTC:  ",[14,341,343],{"href":165,"rel":342},[18],"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FThong-tu-26-2015-TT-BTC",[254,345,346,347],{},"Circular 43\u002F2021\u002FTT-BTC: ",[14,348,350],{"href":170,"rel":349},[18],"https:\u002F\u002Fthuvienphapluat.vn\u002Fvan-ban\u002FThue-Phi-Le-Phi\u002FThong-tu-43-2021-TT-BTC",{"title":352,"searchDepth":353,"depth":353,"links":354},"",2,[355,356,357,358],{"id":36,"depth":353,"text":40},{"id":50,"depth":353,"text":53},{"id":175,"depth":353,"text":178},{"id":233,"depth":353,"text":236},"news","THANH PHAM NGOC GIANG","2023-09-26","On June 30, 2023, The General Department of Taxation issued Public Notice 05\u002FCD-TCT about the implementation of Decree 44\u002F2023\u002FND-CP stipulating the value-added tax (VAT) reduction policy according to Resolution 101\u002F2023\u002FQH15 of The National Assembly. Time Limit For Applying VAT Reduction Policy According To Decree 44\u002F2023\u002FND-CP The policy of reducing VAT as prescribed in Decree 44\u002F2023\u002FND-CP is valid from July 1, 2023 to December 31, 2023","md",{},true,"\u002Fnews\u002Fnghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet",null,{"title":5,"description":362},"news\u002Fnghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet","https:\u002F\u002Fs3-ap-southeast-1.amazonaws.com\u002Fhomepage-media\u002Fwp-content\u002Fuploads\u002F2023\u002F08\u002F24153928\u002FPIC-news-Final.png","s3U0rPyfyNhNwDwM6xlGvPFNzpcAaJbgBPK9E3qauzE",1782263086024]