POLICIES TAKE EFFECT IN APRIL

New policies on environmental tax, application of e-invoice, and customs fees and charges will come into effect in this April.

Environmental tax cut on gasoline

The National Assembly Standing Committee on March 23 passed a resolution on reduction of environmental protection tax on petroleum, oil and lubricants.

Specifically, environmental tax for gasoline shall be cut from the current VND4,000 to VND2,000 per liter.

Meanwhile, tax for diesel, fuel oil and lubricants shall be lowered from VND2,000 to VND1,000 per liter.

In addition, tax for grease and kerosene shall be reduced from VND2,000 to VND1,000 per kg, and from VND1,000 to VND700 per liter, respectively.

The tax on jet fuel, which had been lowered by VND1,500 per liter earlier, remains unchanged.

The tax cut, applicable from April 1 till December 31, 2022, was introduced after the retail petrol prices hit all-time highs of VND29,824/liter for RON95-III and VND28,985/liter for E5RON92 in early March

E-invoices to be applicable in 57 localities

Decision No. 206/QD-BTC dated February 24, 2022 of the Ministry of Finance on application of e-invoices in 57 provinces and centrally-run cities will take effect from April.

These localities are An Giang, Ba Ria-Vung Tau, Bac Giang, Bac Kan, Bac Lieu, Bac Ninh, Ben Tre, Binh Duong, Binh Phuoc, Binh Thuan, Ca Mau, Can Tho, Cao Bang, Da Nang, Dak Lak, Dak Nong, Dien Bien, Dong Nai, Dong Thap, Gia Lai, Ha Giang, Ha Nam, Ha Tinh, Hai Duong, Hau Giang, Hoa Binh, Hung Yen, Khanh Hoa, Kien Giang, Kon Tum, Lai Chau, Lam Dong, Lang Son, Lao Cai, Long An, Nam Dinh, Nghe An, Ninh Binh, Ninh Thuan, Phu Yen, Quang Binh, Quang Nam, Quang Ngai, Quang Tri, Soc trang, Son La, Tay Ninh, Thai Binh, Thai Nguyen, Thanh Hoa, Thua Thien Hue, Tien Giang, Tra Vinh, Tuyen Quang, Vinh Long, Vinh Phuc, and Yen Bai.

Each of the localities shall establish a steering committee for the application of e-invoices.

Previously, use of e-invoices was mandatory six provinces and cities namely Ha Noi, Ho Chi Minh City, Hai Phong, Phu Tho, Quang Ninh, and Binh Dinh from November 2021.

New regulations on customs fees and charges

Circular 14/2021/TT-BTC, dated February 18, 2021 prescribing customs fees and charges for goods and vehicles in transit, applicable from April 5.

The new circular shall replace the Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance.

Source: VCCI

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