1. Amending and supplementing a number of articles of Decree No. 126/2020/ND-CP

On October 30, 2022, the Government issued Decree No. 91/2022/ND-CP (Decree 91) amending a number of articles of Decree No. 126/2020/ND-CP (Decree 126) detailing a number of articles of the Law on Tax Administration. In which, many new regulations have been added to facilitate tax declaration, as well as ensure the interests of taxpayers:

- Supplementing regulations on the end of time limit for cases of filing tax returns and paying taxes; time limit for tax administration agencies to handle dossiers; the validity period of the enforcement decision. In which, if the time limit coincides with the prescribed rest day, the last day of the time limit shall be counted as the working day immediately following that rest day. For example, the time limit for temporarily paying corporate income tax for 3 quarters falls on Sunday, October 30, it will be counted to Monday as October 31.

- Supplementing the provision that if declarants of personal income tax are organizations or individuals that being paid incomes by month or quarter but in that month or quarter, income does not generate, so that taxpayers are not required to submit tax declaration dossiers. This helps reduce procedures for organizations and individuals when paying income.

- Amending and supplementing regulations on temporary payment of corporate income tax; remaining after-tax profit after setting aside 100% of charter capital of enterprises in which the State owns the charter capital, and temporarily payment of corporate income tax of foreign carriers. Accordingly, on temporary tax payment, if Decree 126 stipulates that the total amount of temporarily paid corporate income tax for 3 quarters must not be lower than 75% according to the annual finalization, now Decree 91 has been amended that: total amount of temporarily paid corporate income tax for 4 quarters must not be lower than 80% according to the annual finalization. The time limit for temporary payment will be changed from October 30 of 3 quarters to January 30 of next year of 4 quarters. This creates conditions for enterprises to have more resources to promote production and business activities at the end of the year. At the same time, it is convenient for enterprises to declare and pay taxes correctly, because December 31 is the time when there are full data on production and business activities of the whole year.

- Amending and supplementing the location of submission of environmental protection tax declaration dossiers for domestic mined and consumed coal. Accordingly, enterprises that exploit and consume domestic coal through the form of managing, assigning it to subsidiaries, or dependent units to exploit, process and consume..., shall declare tax for the entire amount of environmental protection tax incurred for mined coal subject to tax, and submit a tax declaration dossiers to the tax office directly managing it, enclosed with a table determining the amount of tax payable for each locality - where the coal mining company is located according to the regulations of the Minister of Finance. This regulation has clearly defined the unit responsible for tax declaration and payment, in accordance with and synchronously with the provisions of the law on natural resources tax.

Clearly define the responsibility providing information of the e-commerce platform.

- Adding a regulation that the owner of an e-commerce platform (an organization established and operating under Vietnamese law) is responsible for providing fully, accurately and on time to tax authorities information of the merchant individuals, organizations or individuals that conduct part or the whole process of buying and selling goods and services on the e-commerce trading platform (including: seller's name, tax code or personal identification number, or identity card, or citizen identification or passport, address, contact phone number; sales through the online ordering function of the platform). The provision of information is carried out on a quarterly basis, no later than the last day of the first month of the following quarter. Information is provided electronically, via the web Portal in the data format set constructed by the General Department of Taxation.

- Supplementing regulations for individuals receiving dividends in securities, when transferring, they must pay tax according to the provisions of the law on personal income tax; at the same time extending the time for making tax declaration instead from January 1, 2023. Therefore, from December 5, 2020 to the end of December 31, 2022, individuals still declare and pay tax by themselves according to regulations; and organizations that have not yet implemented this regulation will not be penalized and not be charged late payment interest.

- Sửa đổi thông báo về việc ngừng sử dụng hóa đơn theo Mẫu số 04-1/CC mới. Theo đó, quy định trường hợp không còn hóa đơn tồn, hoặc áp dụng hóa đơn điện tử, thì thông báo không cần phải có các số liệu về hóa đơn tồn.

2. Accelerating administrative procedure reform, modernizing direction and administration to serve people and businesses

 In order to speed up the reform of administrative procedures and modernize the method of directing and administering to serve the people and businesses, the Government requires ministers, heads of ministerial-level agencies, government-attached agencies, and the Chairman of the People's Committees of the provinces and centrally-run cities directly direct the strict implementation: (i) of Resolution No. 02/NQ-CP dated January 10, 2022, Resolution No. 68/NQ-CP dated May 12, 2020. Resolution No. 76/NQ-CP dated July 15, 2021 of the Government; (ii)  Project on renewing the implementation of  one-door or connecting door mechanism in handling administrative procedures for the period 2021-2025; (iii) Project on developing application of data on population, identification and electronic authentication for national digital transformation in the period of 2022-2025, with a vision to 2030 (Project 06).

Inthere, focusing on implementing three key tasks as follows: Reforming administrative procedures, cutting regulations related to business activities in order to improve the business investment environment, and enhance national competitiveness; improving the efficiency of implementation of administrative procedures to serve people and businesses; modernizing the method of direction and administration.

 3. By 2030, 50% of employees in enterprises will achieve the title of "Learning Citizen"

Regarding the learning model, the competent authority issues the Program on striving by 2030, 50% of workers in enterprises will achieve the title of "Learning Citizen".

4. Promulgating the List of Vietnam's exported and imported goods

On June 8, 2022, The Ministry of Finance issued Circular no. 31/2022/TT-BTC on the List of Vietnam's imported and exported goods. This Circular takes effect from December 1, 2022, replacing Circular no. 65/2017/TT-BTC dated June 27, 2017 and Circular no. 09/2019/TT-BTC dated February 15, 2019.

 Issued together with Circular no. 31/2022/TT-BTC are 02 Appendixes, including:

- Appendix I: List of Vietnam’s exported and imported goods;

- Appendix II: 06 general rules explaining the classification of goods according to the List of Imported and Exported Goods of Vietnam based on the Harmonized System of Commodity Description and Coding of the World Customs Organization.

The list of Vietnam's exported and imported goods is used to:

- Develop Tariff Table applicable to imported and exported goods;

- Develop lists of goods serving state management in accordance with the Government's regulations and the provisions of Clause 4, Article 26 of the Law on Customs;

- Do state statistics on imported and exported goods;

- Serve the state management of export and import of goods and other fields./.