VietlawOnline

blue-check Regarding VAT reduction in construction activities

Official letter No. 1934/BXD-KTXD dated June 1st, 2022 of the Ministry of Construction regarding guidelines on value added tax (VAT)
Posted: 8/6/2022 8:39:53 AM | Latest updated: 22/6/2022 5:03:10 PM (GMT+7) | LuatVietnam: 5473 | Vietlaw: 566
VietlawOnline

Relating to the application of the policy on 2% VAT reduction under Decree No. 15/2022/ND-CPstatus2 to construction activities, the Ministry of Construction affirms that it has proposed the promulgation of a document providing more specific guidelines by the Ministry of Finance.

During pending more specific guidelines of the Ministry of Finance, investors shall themselves determine job volume of projects/works performed between February 1st, 2022 and December 31st, 2022 in order to calculate the 2% VAT reduction under Decree No. 15/2022/ND-CPstatus2 .

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Penalty document

Unknown

Information

Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 566

Files attachment

enflag pdficon CV1934-01062022BXD[VLO].pdf

Flow

GIảm 2% thuế GTGT 2022Cập nhật đến: 23-Sep-2022

Timeline

No data

Value Added Tax (VAT)

blue-check Brokerage service provided for EPEs shall be entitled to 0% VAT
blue-check Regarding VAT on imported medical equipment
blue-check Further amendments to the regulations on tax refund for investment projects and land price to be deducted for VAT calculation
blue-check Regarding VAT on provision of warehouse and yard lease services
blue-check Regarding VAT reduction in construction activities
blue-check More guidelines for VAT reduction policy
blue-check Additional guidelines on imported goods entitled to VAT reduction in 2022
blue-check Regarding VAT reduction given to logistics companies
blue-check From August 1st, 2021: Some medical devices shall be entitled to 5% VAT
blue-check Regarding VAT policy applicable to services provided for foreign organizations
blue-check Regarding VAT on goods sold to export processing zones and inland areas under the CIF term
blue-check Regarding VAT on exported services
blue-check Regarding VAT on zinc oxide powder
blue-check Regarding refund of input VAT on exported services
blue-check Regarding VAT on storage service
blue-check Regarding VAT rates applicable logistics services
blue-check Regarding VAT rates applicable to goods delivered at Vietnamese ports
blue-check Regarding VAT on international transportation service
blue-check VAT tariff applicable to imports is no longer applied
blue-check Example relating to determination of deductible land price upon calculation of VAT shall be repealed