Circular 13/2023/TT-BTC dated February 28, 2023 of the Ministry of Finance guiding the implementation of Decree No. 49/2022/ND-CP dated July 29, 2022 of the Government
Article 1. Amending and supplementing a number of articles of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (as amended and supplemented in 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) as follows:
- Clause 10 Article 7 shall be amended as follows: “10. Regarding real estate transfer activities, the VAT taxable price shall be determined in the provision of Clause 1, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022 of the Government.”
- Clause 13 Article 7 shall be amended as follows: “13. Taxable prices for electricity production activities by the Vietnam Electricity (EVN) shall comply with provision of Clause 1 Article 1 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022.”
- Clauses 2 and 3 of Article 18 shall be replaced by the new Clause 2 below: “2. Business establishments shall be entitled to value-added tax refund for investment projects according to the provisions of Clause 3, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022 of the Government.”
Article 2. Modification and supplementation of point a. 4 Clause 2 Article 28 Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance as follows:
- 4) For investment projects of business establishments having conditional business lines in the investment stage, according to the provisions of the investment law, specialized law, has been granted a certificate of conditional business lines by a competent state agency as prescribed in Clause 3, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022 of the Government: A copy of one of the forms of license or certificate or written certification and approval of conditional business lines.”
In addition, the circular concurrently guide adjustment for business establishments subject to adjustment of value added tax, late payment, and tax administrative fines (if any) as prescribed in Clause 2, Article 2 of Decree No. 49/2022/ND-CP.
The Circular takes effect from April 14, 2023.