CIRCULAR

GUIDELINES FOR IMPLEMENTATION OF GOVERNMENT’S DECREE NO. 49/2022/ND-CP DATED JULY 29, 2022 ON AMENDMENTS TO GOVERNMENT'S DECREE NO. 209/2013/ND-CP DATED DECEMBER 18, 2013 ON ELABORATION AND GUIDELINES FOR IMPLEMENTATION OF CERTAIN ARTICLES OF THE LAW ON VALUE-ADDED TAX AMENDED BY DECREE NO. 12/2015/ND-CP, DECREE NO. 100/2016/ND-CP, AND DECREE NO. 146/2017/ND-CP AND AMENDMENTS TO CIRCULAR NO. 80/2021/TT-BTC DATED SEPTEMBER 29, 2021 OF THE MINISTRY OF FINANCE

Pursuant to the Law on Value-Added Tax dated June 03, 2008 and Law on amendments to the Law on Value-Added Tax dated June 19, 2013;

Pursuant to the Law on amendments to some Articles of Laws on Taxation dated November 26, 2014 and Law on amendments to some Articles of Law on Value-Added Tax, Law on Special Excise Duties and Law on Tax administration dated April 06, 2016;

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

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on elaboration and guidelines for implementation of some Articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on elaboration of implementation of Law on amendments to some Articles of Laws and Decrees on Taxation;

Pursuant to the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 on elaboration and guidelines for implementation of some Articles of Law on amendments to some Articles of Law on Value-Added Tax, Law on Special Excise Duties and Law on Tax Administration;

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Pursuant to Government’s Decree No. 49/2022/ND-CP dated July 29, 2022 on amendments to some Articles of Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on elaboration and guidelines for implementation of some Articles of Law on Value-Added Tax amended by Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP, and Decree No. 146/2017/ND-CP;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration;

Pursuant to Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation;

The Minister of Finance hereby promulgates a Circular on guidelines for implementation of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022 on amendments to Government's Decree No. 209/2013/ND-CP dated December 18, 2013 on elaboration and guidelines for implementation of certain Articles of the Law on Value-Added Tax amended by Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP, and Decree No. 146/2017/ND-CP and amendments to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance

Article 1. Amendments to a number of Articles of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended by Circular No. 26/2015/TT-BTC dated February 27, 2015, Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance)

1. Clause 10 Article 7 shall be amended as follows:

“10. Regarding real estate transfer, the taxable price shall be determined in accordance with regulations in Clause 1 Article 1 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022.”

2. Clause 13 Article 7 shall be amended as follows:

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3. Clauses 2 and 3 of Article 18 shall be replaced by the new Clause 2 below:

“2. Business establishments eligible for VAT refund regarding investment projects shall comply with regulations in Clause 3 Article 1 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022.”

Article 2. Amendments to Point a.4 Clause 2 Article 28 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance

“a.4) Regarding investment projects of business establishments having conditional business lines in the investment stage that have been granted licenses for conditional business lines by competent state agencies according to regulations of laws on investment and specialized laws under regulations in Clause 3 Article 1 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022: Copy of one of the licenses, certificates, or written confirmation or approval for these conditional business lines.

Article 3: Entry into force

1. This Circular comes into force as of April 14, 2023.

2. Regulations on the value-added tax refund for investment projects of business establishments having conditional business lines specified in Clause 3 Article 1 of this Circular shall be applicable from the effective date of Government's Decree No. 100/2016/ND-CP dated July 01, 2016 according to regulations in Clause 2 Article 2 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022.

Adjustments to value-added tax, late payment interest, and fines for administrative violations of tax (if any) according to regulations in Clause 2 Article 2 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022:

a) If a tax agency has issued decision to reclaim VAT refunds, impose late payment interest and fines for administrative tax offences, such tax agency shall issue a decision on adjustment according to Form No. 38 attached to Government’s Decree No. 118/2021/ND-CP dated December 23, 2021.  If the business establishment has additionally declared the reclaimed VAT refund, such business establishment and tax agency shall adjust the reclaimed VAT refund and late payment interest according to Form No. 02/KTT attached to Circular No. 80/2021/TT-BTC dated September, 29 2021 of the Ministry of Finance to.

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The difficulties that arise during the implementation must be reported to the Ministry of Finance for research and consideration./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan