The latest list of annexes not eligible for VAT reduction in 2022

In the following article, TASCO will provide details of the list of appendices that are not eligible for value-added tax reduction (10% to 8%) under Decree No. 15/2022/ND-CP in 2022, please follow along.

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

📌 In order to create favorable conditions for businesses and people to soon enjoy tax exemption and reduction policies, and conveniently issued invoice, the Government issued Decree No. 15/2022/ND-CP stipulating exemption policies, tax reduction according to Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies to support the program of socio-economic recovery and development.

📌  Decree No. 15/2022/ND-CP, effective from February 1, 2022, detailing the reduction rate, the objects of reduction and the order of execution of the reduction of VAT from 10% to 8%.

⏭️⏭️ TASCO will provide a detailed list of information technology goods and services that are not eligible for value-added tax reduction in 2022, please follow:

 

According to the provisions of Article 3 of Resolution 43/2022/QH15, the reduction of the VAT rate of 2% is applied to groups of goods and services currently subject to the 10% value-added tax rate (to 8% ), except for the following groups of goods and services:

▪️ Telecommunications, information technology, financial activities, banking, securities, insurance, real estate, metals, prefabricated metal products, mining products (excluding coal mining) ), coke, refined petroleum, chemical products, goods and services subject to excise tax;

️⛳ Groups of goods and services not eligible for a 2% VAT reduction on products specified in Appendix I, products subject to excise tax in Appendix II and information technology products specified in this service. Appendix III of Decree 15/2022/ND-CP:

▪️ Mining products

▪️ Industrial products processing and manufacturing

▪️ Information and communication services

▪️ Financial services

▪️ Bank

▪️ Insurance

▪️ Real estate

▪️ Metal,

▪️ Coke,

▪️ Refined petroleum,

▪️ Chemical products...

➡️ The value-added tax reduction for each type of goods and services specified above is uniformly applied at the stages of import, production, processing, business and trade.

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⛳  The list of goods and services subject to excise tax not eligible for a 2% VAT reduction include:

1. Goods:

▪️ Cigarettes, cigars and other preparations from tobacco plants for smoking, inhalation, chewing, smelling, sucking;

▪️ Alcohol;

▪️ Beer;

▪️ Automobiles with less than 24 seats, including cars that carry both people and goods with two or more rows of seats, with a fixed partition design between the passenger ▪️ compartment and the cargo compartment;

▪️ Two-wheeled motorcycles and three-wheeled motorcycles with a cylinder capacity of over 125cm3;

▪️ Aircraft, yachts;

▪️ Gasoline of all kinds;

▪️ Air conditioning capacity from 90,000 BTU or less;

▪️ Cards;

▪️ Votive paper

2. Service:

▪️ Disco;

▪️ Massage, karaoke;

▪️ Casino; prize-winning electronic games, including games with jackpot, slots and similar machines;

▪️ Betting;

▪️ Golf includes selling membership cards, golf tickets;

▪️ Lottery.

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⛳ Information technology products and goods not eligible for a 2% VAT reduction include:

▪️ Smart card,

▪️ Sound card,

▪️ Computer,

▪️ Selling machine,

▪️ ATM,

▪️ Scanner,

▪️ The printer is connected to the Automatic Data Processing Machine,

▪️ Monitors and projectors,

▪️ Storage box,

▪️ Television cameras,

▪️ Universal and smart mobile phones,

▪️ Tablet ...

Details of the Appendix are specified in Decree No. 15/2022/ND-CP

Details of Resolution 43/2022/QH15

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