I. TAX POLICY
1. Reduce VAT by 2% in the first 6 months of 2025 (from 1 January 2025 to 30 June 2025)
Resolution No. 174/2024/QH15 dated November 30, 2024 of the National Assembly on the 8th Session, 15th National Assembly
Continue to reduce VAT rate by 2% for groups of goods and services specified in Point a, Section 1.1, Clause 1, Article 3 of Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies to support the Socio-economic Recovery and Development Program during the period from January 1, 2025 to June 30, 2025. Assign the Government to organize the implementation, take responsibility for ensuring the collection task and the ability to balance the budget The 2025 state budget has been decided by the National Assembly; immediately terminate the validity of the VAT exemption provision in Decision No. 78/2010/QD-TTg of the Prime Minister, creating a basis for tax authorities to have a legal basis and sanctions to manage the collection of foreign e-commerce platforms selling goods to Vietnam.
2. Instructions for using invoices of business households and business individuals
a. Business households using electronic invoices
– Business households using electronic invoices (excluding cases of using invoices for each occurrence) must implement the accounting regime and pay taxes according to the declaration method.
– Business households to apply electronic invoices need to have an email, a digital signature (issued through an organization providing certification services) and a computer connected to the internet or a mobile device with the electronic invoice application installed. Electronic invoices of business households are made through electronic invoice service providers (information about electronic invoice service providers is made public on the general department of taxation’s electronic information portal); or directly on the general department of taxation’s electronic information portal (for cases where business households declare taxes on each occurrence or business households in areas with difficult or especially difficult socio-economic conditions according to government regulations are eligible for exemption from invoice service fees for 12 months).
– Contractual households and households paying taxes on each occurrence that need invoices to be delivered to customers must request the tax authority to issue electronic invoices on each occurrence.
b. Business households using paper invoices purchased from the tax authority
– Business households using invoices purchased from the tax authority are business households in areas with difficult socio-economic conditions, especially difficult conditions according to the government’s regulations, do not conduct transactions with the tax authority by electronic means, do not have information technology infrastructure, do not have an accounting software system, do not have software to create electronic invoices to use electronic invoices and to transmit electronic invoice data to buyers and to the tax authority.
– Business households that are subject to purchasing invoices from the tax authority as mentioned above are only applicable for a maximum period of 12 months. The maximum period of 12 months is calculated once from the time of registration to start using invoices (for newly established business households after july 1, 2022).
– Business households that are subject to purchasing invoices from the tax authority mentioned above are responsible for submitting a report on the status of invoice usage and sending invoice data to the tax authority according to form no. 01/th-electronic invoice appendix ia issued with decree no. 123/2020/nd-cp together with submitting a tax declaration.
c. Business households using electronic invoices generated from cash registers
– Business households using electronic invoices generated from cash registers are: households and individuals doing business that pay taxes according to the declaration method and have activities of providing goods and services directly to consumers according to the business model (commercial centers; supermarkets; retail of consumer goods; food and beverage; restaurants; hotels; retail of modern medicine; entertainment services and other services) and choose to use electronic invoices generated from cash registers.
– Business households using electronic invoices generated from cash registers are not required to use digital signatures on invoices when selling goods or providing services, but must still use digital signatures when registering/changing registration information and sending electronic invoice data to the tax authority; expenses for purchasing goods and services using invoices generated from cash registers are determined to be expenses with sufficient legal invoices and documents when determining tax obligations; business households are proactive 24/7 in creating invoices and immediately handling errors for each transaction arising on the taxpayer’s cash register if the electronic invoice software with the tax authority’s code has been installed, generated from the cash register in the data format announced by the general department of taxation; at the end of the day, the business households only have to transfer the electronic invoice data used during the day to the tax authority through an organization providing services for receiving, transmitting, and storing electronic data. Source: hanoi.gdt.gov.vn
3. Guidance on VAT refund for exported goods
Official letter No. 5025/TCT-KK dated 6 November 2024 of the General Department of Taxation on VAT refund for export goods.
The General Department of Taxation received Official dispatch No. 1942/CTPHY-KK dated July 4, 2024 of the Phu Yen Provincial Tax Department requesting guidance on resolving VAT refund for export goods, Official dispatch No. 2997/CTBPH-KK dated September 5, 2024 of the Binh Phuoc Provincial Tax Department regarding difficulties in the process of classifying VAT refund dossiers. Regarding this issue, the General Department of Taxation has the following opinions:
Based on the provisions of Article 73, Clause 1, Article 75, Article 77 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;
Pursuant to Article 28 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance stipulating regulations on VAT refund dossiers;
Pursuant to Point b, Clause 1, Article 34 of Circular No. 80/2021/TT-BTC of the Ministry of Finance stipulating the settlement of tax refund dossiers for tax refund dossiers subject to pre-refund.
Pursuant to the above legal provisions, for tax refund dossiers subject to pre-refund, the tax authority shall base on the tax refund dossier of the taxpayer and the information about the taxpayer managed by the tax authority in the database to conduct an inspection of the taxpayer’s dossier at the tax authority’s headquarters to determine the subject and case of tax refund.
In case the information declared on the tax refund dossier is different from the management information of the tax authority, the tax authority shall notify in writing for the taxpayer to explain and supplement the information. The time for explanation and additional information is not included in the time limit for processing tax refund dossiers. In case the tax authority conducts post-refund inspection and examination of dossiers subject to pre-refund as prescribed in Article 77 of the Law on Tax Administration No. 38/2019/QH14, the tax authority shall review and compare the taxpayer’s bank payment documents. Based on the results of the review and comparison, the tax authority shall determine the tax amount eligible for refund and process the taxpayer’s tax refund request dossier as prescribed.
4. Instructions for tax declaration and payment for contracted households
a. Contracted tax declaration
– Contracted households declare stable contracted tax once a year according to form 01/CNKD issued with Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance provided by the tax authority from November 20, 2024 to December 15, 2024.
– Business lines are declared according to the list of business lines in the Vietnam Economic Sector System issued with Decision 27/2018/QD-TTG dated July 6, 2018 of the Prime Minister.
– Contracted households that need to use invoices to deliver to customers must request the tax authority to issue them for each occurrence. Contracting households are responsible for storing and presenting to the tax authority invoices, documents, contracts, and records proving the legality of goods and services when requesting invoices for each occurrence. In particular, contracted households doing business at border markets, border gate markets, and markets in border gate economic zones in Vietnam must store invoices, documents, contracts, and records proving the legality of goods and present them when requested by competent state management agencies.
– For contracted households that use invoices issued by the tax authority for each occurrence, the revenue and the lump-sum tax rate determined from the beginning of the year do not include the revenue and tax due to the use of invoices.
– Contracted households can declare taxes electronically at the website address thuedientu.gdt.gov.vn “INDIVIDUAL” subsystem, or on the National Public Service Portal.
b. Submitting tax declarations
– Contracting households shall submit the stable tax declaration at the beginning of the year according to form No. 01/CNKD to the Tax Declaration Receiving Working Group located at the People’s Committee of the commune, ward or town no later than December 15, 2024.
– In the case of newly-commissioned households (including households that have dissolved or temporarily suspended business and then resumed business, households that declare and convert to the contract method), households with changes during the year (contracting households that convert to the declaration method, contracting households that change their business lines, contracting households that change their business scale during the year), they shall submit the tax declaration according to form No. 01/CNKD to the LXP tax team or the one-stop department no later than the 10th day from the date of starting business, or converting the tax calculation method, or changing the business line, or changing the business scale.
– For households requesting to issue invoices for each occurrence, the tax declaration dossier includes:
+ Tax declaration for business households and business individuals according to form No. 01/CNKD issued with Circular 40/2021/TT-BTC;
+ Copy of economic contract providing goods and services in the same industry as the business activities of the household;
+ Copy of minutes of acceptance and contract liquidation;
+ Copy of documents proving the origin of goods and services such as: List of purchased agricultural products if they are domestic agricultural products; List of goods purchased and exchanged by border residents if they are imported goods by border residents; Invoices delivered by the seller if they are imported goods purchased from domestic business organizations and individuals; related documents to prove if the goods are self-produced or supplied by individuals;…
The tax authority has the right to request the presentation of the original for comparison and confirmation of the accuracy of the copy compared to the original.
c. Instructions for paying lump-sum tax
– The lump-sum tax payer shall pay tax to the state budget or pay tax through an authorized collection organization (if any) according to the payment notice of the tax authority.
– The payment notice of the tax authority shall be sent to the lump-sum tax payer no later than january 20, 2025 for households that have been stable since the beginning of the year, or the 20th of each month for new lump-sum tax payers that have started business during the year and households that have had changes during the year. In case the household is stable at the beginning of the year, the tax authority will send the payment notice along with the public list of lump-sum tax payers in the same locality/industry. In case the tax authority has made public on the tax authority’s electronic information portal, the public list of contracting households in the same locality/industry shall not be sent. Contracting households shall access the tax authority’s information portal to look up, compare, and give opinions on the above public list.
– The deadline for tax payment is the last day of the month. In case the contracted household has just started doing business or has changed its business activities, the deadline for tax payment for the month of starting doing business or having changed its business activities is the last day of the following month.
– In case the contracted household requests to issue invoices for each occurrence of the tax authority, the deadline for tax payment for revenue on the invoice is the deadline for tax declaration for revenue on the invoice.
– After paying tax to the state budget, the contracting household shall receive a tax payment document, which is a payment slip certified by a commercial bank (in case of electronic payment) or a payment slip certified by the state treasury (in case of direct payment at the treasury) or a tax, fee, and charge receipt from a tax collection organization (in case of tax collection authorization) or a tax, fee, and charge receipt from the tax authority (in case of contracting households in an area without a collection point, not yet authorized to collect tax and located in a difficult or extremely difficult area according to regulations on commune-level administrative units in a difficult area) as a basis for determining that the contracting household has fulfilled its tax payment obligation.
– The contracting household may pay tax electronically through: the general department of taxation’s electronic information portal, the national public service portal, the etax mobile application; the electronic transaction channel of a bank or an intermediary payment service provider.
d. Public disclosure of household information
– The tax authority shall publicly disclose household contract information for the first time from December 20, 2024 to December 31, 2024; the second time no later than January 30, 2025 until the end of the year. Public information includes: List of households not subject to tax; List of households subject to tax.
– Location and form of information disclosure
+ Post public documents at the One-stop Department of the tax branch/regional tax branch; PEOPLE’S COMMITTEE of the district; at the door, gate or location convenient for accessing information, suitable location of the headquarters of the PEOPLE’S COMMITTEE of the commune, ward, town; headquarters of the Tax Team; Market Management Board.
+ Send public documents to the People’s Council and Fatherland Front of the district, ward, commune, ward, town.
+ Publicly post information on contracted households by location on the Tax Industry’s Electronic Information Page.
+ Publicly post information on contracted households by location on the Business Household Digital Map function on the eTax Mobile application and on the Tax Industry’s Electronic Information Page.
+ Business households, citizens, enterprises, state management agencies and other organizations can look up public information on business households paying taxes by the contracted method on the eTax Mobile application or access the address: http://gdt.gov.vn to look up public information. Source:hanoi.gdt.gov.vn
5. Refund of VAT on exported goods
Official Letter No. 5055/TCT-CS dated November 7, 2024 of the General Department of Taxation on VAT.
The General Department of Taxation received Official Letter No. 2262/CTHNA-TTKT2 dated August 26, 2024 of the Ha Nam Provincial Tax Department on VAT. Regarding this issue, the General Department of Taxation has the following opinions:
In the case where TTD Minerals and Import-Export Company Limited purchases stone powder products from manufacturing enterprises for export, the application of value-added tax policy to exported products from natural resources and minerals of TTD Minerals and Import-Export Company Limited shall comply with the provisions of Decree No. 146/2017/ND-CP dated December 15, 2017 of the Government and guidance in Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Ministry of Finance. In case the exported products of the seller to TTD Minerals and Import-Export Company Limited are subject to determining the value of resources, minerals and energy costs on the cost of production of the product, the enterprises directly producing the products are responsible for determining the value of resources, minerals plus energy costs on the cost of production of the products and providing information for TTD Minerals and Import-Export Company Limited to declare and pay value added tax when exporting the above products according to regulations. According to the official dispatch of the Tax Department of Ha Nam province, there is not enough information on determining the proportion of value of resources, minerals and energy costs on the cost of production of the products.
II. LABOR – EMPLOYMENT
1. Report on foreign labor use in 2024 must be submitted from 15 December 2024 to 5 January 2025
Official Letter No. 28950/SLĐTBXH-VL-ATLĐ dated November 18, 2024 of the Department of Labor, War Invalids and Social Affairs of Ho Chi Minh City. HCM on the implementation of reporting on the situation of foreign labor use in 2024.
According to Article 6 of Decree 152/2020/ND-CP (amended and supplemented by Decree 70/2023/ND-CP), reporting on the use of foreign workers is regulated as follows:
– Before July 5 and January 5 of the following year, foreign employers shall report the first 6 months of the year and annually on the situation of foreign labor use according to Form No. 07/PLI Appendix I issued with Decree 70/2023/ND-CP.
– The time for closing the data for the first 6 months of the year is calculated from December 15 of the year before the reporting period to June 14 of the reporting period, the time for closing the data for annual reporting is calculated from December 15 of the year before the reporting period to December 14 of the reporting period.
– Form of receiving report: businesses access the Google Form link: https://forms.gle/8mCzzjMCBv5Zt4Ze6
2. Báo cáo sử dụng lao động phải nộp trước ngày 05/12
Công văn số 28690/SLĐTBXH-VLATLĐ ngày 14/11/2024 của Sở Lao động – Thương binh và Xã hội TP. HCM về việc thực hiện Điều 4 Nghị định số 145/2020/NĐ-CP ngày 14/12/2020 về báo cáo sử dụng lao động.
Nội dung báo cáo: Báo cáo tình hình sử dụng lao động năm 2024 theo Mẫu số 01/PLI Phụ lục I ban hành kèm theo Nghị định số 145/2020/NĐ-CP (đính kèm mẫu).
Hình thức và thời gian nộp báo cáo
Đơn vị có thể lựa chọn một trong hai hình thức sau:
a. Nộp tại Cổng Dịch vụ công Quốc gia
Đơn vị thực hiện “Thủ tục liên thông đăng ký điều chỉnh đóng BHXH bắt buộc, BHYT, BHTN và báo cáo tình hình sử dụng lao động” tại Cổng thông tin điện tử: https://dichvucong.gov.vn/
b. Nộp tại Sở Lao động – Thương binh và Xã hội
Đơn vị gửi báo cáo về Sở Lao động – Thương binh và Xã hội theo hình thức trực tuyến, bằng cách:
+ Truy cập vào link Google Form: https://forms.gle/oqUdAUkzCrDpdY1J9
+ Hoặc quét mã QR code để truy cập đường link
Báo cáo gửi trực tuyến bao gồm các thông tin chung, bản chụp báo cáo có ký tên, đóng dấu đỏ (dạng tập tin *.pdf) và bản mềm (dạng tập tin Excel: *.xls, *.xlsx) để thuận tiện trong công việc theo dõi và tổng hợp.
Thời gian nộp báo cáo:
Hoàn thành gửi báo cáo trên Cổng dịch vụ công Quốc gia hoặc gửi trực tuyến về Sở Lao động – Thương binh và Xã hội trước ngày 05/12/2024.
Sau thời gian quy định nêu trên, Sở Lao động – Thương binh và Xã hội không tiếp nhận báo cáo; đồng thời tổng hợp làm cơ sở để xác nhận tình hình chấp hành các quy định pháp luật khi có yêu cầu của các cơ quan để không bị vi phạm hành chính theo khoản 2, Điều 8 Nghị định số 12/2022/NĐ-CP ngày 17/01/2022 của Chính phủ quy định xử phạt vi phạm hành chính trong lĩnh vực lao động, bảo hiểm xã hội, người lao động Việt Nam đi làm việc ở nước ngoài theo hợp đồng.
