In order to meet the practical situation and ensure compatibility with the reform direction of special consumption tax (SCT) in other countries, the Ministry of Finance is currently developing a project of Amended SCT Law. Given the significance and impact of SCT-related regulations on production and business activities.
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New regulations on guiding the implementation of Law on Land
On April 3, 2023, Decree 10/2023/ND-CP (Decree 10) was issued to amend and supplement several articles of Decrees providing guidelines for implementation of the Law on Land, which will take effect from May 20, 2023. Decree 10 introduces notable amendments and supplements regarding investment projects regulated by Decree 43/2014/ND-CP, as amended and supplemented by Decree 01/2017/ND-CP.
Read moreSome new regulations on value-added tax
On February 28, 2023, Circular 13/2023/TT-BTC was promulgated to guide Decree 49/2022/ND-CP amending Decree 209/2013/ND-CP guiding the Law on Value Added Tax which is amended under Decree 12/2015/ND-CP, Decree 100/2016/ND-CP and Decree 146/2017/ND-CP and to amend Circular 80/2021/TT-BTC.. Circular 13 shall take effect from April 14, 2023.
Read moreExtension of payment deadline of value-added tax, corporate income tax, personal income tax, and land rent for 2023
On April 14, 2023, the Government promulgated Decree 12/2023/ND-CP on extending the deadline for payment of value added tax, corporate income tax, personal income tax, and land rent for 2023 to support people, enterprises, promote production and business. Decree 12 takes effect from April 14, 2023 until the end of December 31, 2023.
Read moreSome notable contents of the Draft Decree amending and supplementing Decrees on collection of land use levy, collection of land and water surface rent
Currently, the Ministry of Finance is developing a draft Decree amending and supplementing the Decrees on collection of land use levy, land and water surface rent to (i) resolve some difficulties and obstacles in the actual process of collecting land use levy/land rents, and (ii) ensure effective exploitation, utilization of land resources and effective mobilization of revenue from land for the state budget.
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