On 20 Jun 2022, the Government issued Decree No. 41/2022/ND-CP amending and supplementing a number of articles of Decree No. 15/2022/ND-CP providing tax exemption and reduction policies under Resolution No. 43/2022/QH15. This Decree takes effect from the date of signing. Specific contents as follows:
- Amending and supplementing clause 4, Article 1 of Decree 15/2022/ND-CP:
- If a business establishment specified at point a, clause 2 of this Article, when selling goods or providing services, applies different tax rates, the value-added invoice must clearly state the tax rate of each good and service as prescribed in clause 3 of this Article.
- If a business establishment specified at point b, clause 2 of this Article, when selling goods or providing services, the sale invoice must clearly state the amount of the reduction as prescribed in clause 3 of this Article.
- If from 01 February 2022 to the effective date of this Decree, a business establishment that has complied with the provisions of Article 2 of this Decree will still be entitled to a reduction in value added tax and not have to adjust invoices, not be sanctioned for administrative violations on taxes and invoices.
