red-check Policies on tax exemption, reduction, extension in 2022

Resolution No. 11/NQ-CP dated January 30th, 2022 of the Government on socio-economic recovery and development program and implementation of Resolution No. 43/2022/QH15 of National Assembly on fiscal and monetary policies for supporting the program
Posted: 9/2/2022 2:31:10 PM | Latest updated: 31/1/2023 11:05:42 AM (GMT+7) | LuatVietnam: 5389 | Vietlaw: 568

In 2022, the Government will deploy these key policies to support enterprises to restore and rapidly develop business and production after Covid-19:

- A 2% VAT reduction applies to certain groups of goods and services which were previously subject to 10% VAT (according to Resolution No. 43/2022/QH15);

- Allowable including contributions and donations to Covid-19 prevention and control activities in Vietnam in deductible expenses (according to Resolution No. 43/2022/QH15);

- 50% reduction in environmental protection tax on aviation fuel is applied according to Resolution No. 13/2021/UBTVQH15;

- 30% reduction in land rent and water surface rent in 2022;

- Applying the new export and import tax rates under Decree No. 101/2021/ND-CP;

- 50% deduction of the registration fee for domestically manufactured and assembled motor vehicles is applied according to Decree No. 103/2021/ND-CP;

- Extending deadlines for payment of corporate income tax, personal income tax, value-added tax, excise tax and land rent in 2022;

- Support interest of 2% per year in the 2-year period of 2022-2023 via the commercial bank system to enterprises in aviation, warehousing transport; tourism; education and training; agriculture, forestry and fisheries; software production; etc.

With regard to workers, the Government will deploy these supporting policies: support 3- month rents (VND 500.000/month - VND 1 million/month) for workers who are working in labor relations, renting houses/ accommodation or working in industrial parks, export processing zones or key economic zones, (implementation duration is within the first 6 months of 2022); loans applied for purchase, lease-purchase of social housing, workforce housing; loans applied for job creation, etc.

Amendement notes
The fourth paragraph of point a section 3 Part II of this Resolution shall be expired from January 30th, 2023, according to the regulations at Resolution No. 7/NQ-CP dated January 30th, 2023.

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