On February 28, 2023, Circular 13/2023/TT-BTC (Circular 13) was promulgated to guide Decree 49/2022/ND-CP amending Decree 209/2013/ND-CP guiding the Law on Value Added Tax which is amended under Decree 12/2015/ND-CP, Decree 100/2016/ND-CP and Decree 146/2017/ND-CP (Decree 49) and to amend Circular 80/2021/TT-BTC. Circular 13 shall take effect from April 14, 2023 with some new points as follows:
(i) Amending some regulations on Value Added Tax (VAT) in Circular 219/2013/TT-BTC amended and supplemented by Circular 26/2015/TT-BTC, Circular 130/2016/TT-BTC;
(ii) Guiding in detail the adjustment of VAT, late payment amount, and fines for tax administrative violations (if any) in the event that business establishment is subject to the application of the above-mentioned amounts when there is an adjustment in the regulations on VAT refund for investment projects specified in Decree 49.
Trả lời