With regard to groups of goods, services ineligible for 2% VAT reduction under Resolution No. 43/2022/QH15, the Ministry of Finance requests enterprises to compare them with excluded groups of goods, services regulated at clause 1 Article 1 and List in details of goods, services ineligible for tax reduction at Annexes I, II, III of Decree No. 15/2022/ND-CP to determine.
At the same time, the Ministry of Finance has these notes:
- If an enterprise collects money paid for service provision before February 1st, 2022 but the service is completed from February 1st, 2022 to December 31st, 2022, the amount of money collected before February 1st, 2022 shall not be entitled to tax reduction. Only the amount of money paid and made invoice from February 1st, 2022 to December 31st, 2022.
- If goods, services are provided in January 2022 but by February 2022 the enterprise just issues invoices, it falls into the case of issuing invoices at improper time and is not entitled to tax reduction (except particular goods, services for which invoices are made periodically, such as electricity).
- With regard to invoices made before February 1st, 2022 with the tax rate of 10%, if after February 1st, 2022 it is required to be adjusted, the adjusted invoices are still made with the tax rate of 10%, not entitled to reduction.
|Published||Vietlaw's Newsletter No. 553|
|GIảm 2% thuế GTGT 2022Cập nhật đến: 23-Sep-2022|