Circular No. 13/2023/TT-BTC guiding the implementation of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government amending and supplementing certain articles of Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Value Added Tax Law which has been amended and supplemented with some articles according to Decrees No. 12/2015/NĐ-CP, No. 100/2016/NĐ-CP and No. 146/2017/NĐ-CP and amending and supplementing Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

CIRCULAR

Guidelines for the Implementation of Decree No. 49/2022/NĐ-CP dated July 29, 2022

of the Government amending and supplementing certain articles of Decree No. 209/2013/NĐ-CP

dated December 18, 2013 of the Government detailing and guiding the implementation

of some provisions of the Value Added Tax Law which has been amended and supplementedwith some articles according to Decree No. 12/2015/NĐ-CP, Decree No. 100/2016/NĐ-CP and Decree No. 146/2017/NĐ-CP and amending and supplementing Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance

Pursuant to the Value Added Tax Law dated June 3, 2008 and the Law Amending and Supplementing Some Provisions of the Value Added Tax Law dated June 19, 2013;

Pursuant to the Law Amending and Supplementing Some Provisions of the Laws on Tax dated November 26, 2014 and the Law Amending and Supplementing Some Provisions of the Value Added Tax Law, Special Consumption Tax Law and Tax Administration Law dated April 6, 2016;

Pursuant to Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of some provisions of the Value Added Tax Law;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Some Provisions of the Laws on Tax and amending and supplementing some provisions of the Decrees on Tax;

Pursuant to Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government detailing and guiding the implementation of some provisions of the Law Amending and Supplementing Some Provisions of the Value Added Tax Law, Special Consumption Tax Law and Tax Administration Law;

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

Pursuant to Decree No. 146/2017/NĐ-CP dated December 15, 2017 of the Government amending and supplementing some provisions of Decree No. 100/2016/NĐ-CP dated July 1, 2016 and Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government;

Pursuant to Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government amending and supplementing some provisions of Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of some provisions of the Value Added Tax Law which has been amended and supplemented with some provisions according to Decree No. 12/2015/NĐ-CP, Decree No. 100/2016/NĐ-CP and Decree No. 146/2017/NĐ-CP;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing the implementation of some provisions of the Tax Administration Law;

The Minister of Finance issues this Circular guiding the implementation of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government amending and supplementing some provisions of Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of some provisions of the Value Added Tax Law which has been amended and supplemented with some provisions according to Decree No. 12/2015/NĐ-CP, Decree No. 100/2016/NĐ-CP and Decree No. 146/2017/NĐ-CP and amending and supplementing Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance as follows:

Article 1. Amend and supplement some articles of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (which has been amended and supplemented at 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:

1. Amend and supplement Clause 10, Article 7 as follows:

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

"10. For real estate transfer activities, the value added tax taxable amount shall be implemented in accordance with Clause 1, Article 1 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government."

2. Amend and supplement Clause 13, Article 7 as follows:

"13. The value added tax taxable amount for electricity production activities of Vietnam Electricity Corporation shall be implemented in accordance with Clause 1, Article 1 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government."

3. Replace Clause 2, Clause 3, Article 18 with new Clause 2 as follows:

"2. Businesses are entitled to refund value added tax for investment projects in accordance with Clause 3, Article 1 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government."

"13. The taxable value for Vietnam Electricity Corporation's electricity production activities shall be implemented in accordance with the provisions of Clause 1, Article 1 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government."

3. Replace Clause 2 and Clause 3 of Article 18 with the new Clause 2 as follows:

"2. Businesses are entitled to a refund of value-added tax on investment projects in accordance with the provisions of Clause 3, Article 1 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government."

Article 2. Amend and supplement Point a.4 Clause 2 Article 28 Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance as follows:

"a.4) For investment projects of business establishments in the investment phase in industries and trades subject to conditional business operations, according to the provisions of the investment law and specialized laws which have been granted a business license for conditional business operations by competent state agencies pursuant to Clause 3 Article 1 Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government: A copy of one of the forms of License or certificate or confirmation document approving business operations in conditional business sectors."

Article 3. Effectiveness

1. This Circular takes effect from April 14, 2023.

2. The provisions on refunding VAT for investment projects of business establishments in conditional business sectors stipulated in Clause 3 Article 1 of this Circular shall be applied from the date Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government comes into force as prescribed in Clause 2 Article 2 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government.

In cases where business establishments fall under the scope of adjustment of VAT payable, late payment interest, and administrative fines for tax violations (if any) as provided for in Clause 2 Article 2 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government, the adjustment shall be carried out as follows:

a) Where the tax authority has issued a decision to recover refunded VAT, calculate late payment interest, and impose administrative fines for tax violations, the tax authority shall issue a decision to adjust according to Model Decision No. 38 promulgated together with Decree No. 118/2021/NĐ-CP dated December 23, 2021 of the Government. In cases where the business establishment has supplemented the amount of VAT to be recovered, the business establishment and the tax authority shall implement according to Model No. 02/KTT promulgated together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance to adjust the amount of VAT to be recovered and late payment interest.

b) The amount of VAT that has been recovered (including cases where the business establishment has not offset the recovered VAT against the VAT payable arising from production and business activities and cases where the business establishment has offset the recovered VAT against the VAT payable arising from production and business activities), late payment interest, and administrative fines for tax violations (if any) paid into the State budget before the effective date of this Circular shall be handled according to Article 25 and Section 2 Chapter V of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance. In cases where VAT is refunded after processing the recovered VAT according to this provision, it shall be implemented from the VAT refund fund.

During implementation, if there are difficulties or obstacles, units and business establishments are requested to promptly report to the Ministry of Finance for timely resolution.