Nghị định 41/2022/NĐ-CP sửa đổi Nghị định 123/2020/NĐ-CP quy định về hóa đơn, chứng từ và Nghị định 15/2022/NĐ-CP quy định chính sách miễn, giảm thuế theo Nghị quyết 43/2022/QH15 về chính sách tài khóa, tiền tệ hỗ trợ Chương trình phục hồi và phát triển kinh tế - xã hội

DECREE

AMENDMENTS TO DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 2020 OF THE GOVERNMENT OF VIETNAM ON INVOICES AND RECORDS AND DECREE NO. 15/2022/ND-CP DATED JANUARY 28, 2022 OF THE GOVERNMENT OF VIETNAM ON TAX EXEMPTION AND REDUCTION UNDER RESOLUTION NO. 43/2022/QH15 OF THE NATIONAL ASSEMBLY OF VIETNAM ON FISCAL AND MONETARY POLICIES FOR SUPPORTING SOCIO-ECONOMIC RECOVERY AND DEVELOPMENT PROGRAM

Pursuant to the Law on Organization of the Government of Vietnam dated June 19, 2015; the Law on Amendments to the Law on Organization of the Government of Vietnam and the Law on Organization of the Local Government of Vietnam dated November 22, 2019;

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

Pursuant to Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly of Vietnam on fiscal and monetary policies for supporting socio-economic recovery and development program;

At the request of the Minister of Finance of Vietnam;

The Government promulgates the Decree on Amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and records and Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government of Vietnam on tax exemption and reduction under Resolution No. 43/2022/QH15 of the National Assembly of Vietnam on fiscal and monetary policies for supporting socio-economic recovery and development program.

Article 1. Amendments to Form No. 01/TB-SSDT of Appendix IB promulgated with Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and records

The Notice on receipt and handling results of errors in e-invoices made according to Form No. 01/TB-HDSS, which replaces Form No. 01/TB-SSDT of Appendix IB promulgated with Decree No. 123/2020/ND-CP of the Government of Vietnam on invoices and records, is promulgated together with this Decree.

Article 2. Amendments to Clause 4 Article 1 of Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government of Vietnam on tax exemption and reduction under Resolution No. 43/2022/QH15 of the National Assembly of Vietnam on fiscal and monetary policies for supporting socio-economic recovery and development program

“4. If business establishments prescribed in Point a Clause 2 of this Article apply different tax rates when selling goods or providing services, their VAT invoices must state the tax rates of each commodity and service as prescribed in Clause 3 of this Article.

If business establishments are prescribed in Point b Clause 2 of this Article, their sales invoices must state the reduced money as prescribed in Clause 3 of this Article when selling goods and providing services.”

Article 3. Implementation and entry into force

1. This Decree comes into force as of its date of signing.

From February 1, 2022 to when this Decree comes into force, business establishments that have followed regulations prescribed in Article 2 of this Decree are still eligible for VAT reduction, exemption from invoice adjustment, and not subject to administrative violations of tax and invoices.

2. The Ministry of Finance of Vietnam shall direct and organize the implementation of this Decree.

3. Ministers, directors of ministerial agencies, directors of Government of Vietnam’s affiliates, chairmen of People’s Committees of provinces, centrally affiliated cities, and relevant enterprises, organizations, business households, individuals shall implement this Decree.