Công văn 6608/TCHQ-TXNK năm 2024 thực hiện Nghị quyết 174/2024/QH15 do Tổng cục Hải quan ban hành

To: Customs Departments of provinces and cities

On November 30, 2024, the National Assembly promulgated Resolution No. 174/2024/QH15 allowing the continuation of value-added tax (VAT) reduction from January 1, 2025, to June 30, 2025. To implement regulations related to the customs field, the General Department of Customs provides the following opinions:

1. Regarding the VAT reduction:

From January 1, 2025, to June 30, 2025, 8% VAT is applied to goods and services stipulated in point a, Section 1.1, Clause 1, Article 3 of Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies for supporting socio-economic recovery and development program.

2. Guidance on declaration in the VNACCS/VCIS system:

Select code VB235 in the field “Mã áp dụng thuế suất/mức thuế và thu khác” (Code for applying other tax rates/tax payables and charges) on the electronic import declaration registered from 00:00 on January 1, 2025 , to declare a VAT rate of 8% for goods eligible for VAT reduction as stipulated in Resolution No. 174/2024/QH15 mentioned above.

Code VB235 does not apply to goods exempt from VAT, goods subject to a VAT rate of 0% or 5% stipulated in the Law on Value-Added Tax, and goods ineligible for VAT reduction according to Resolution No. 174/2024/QH15 mentioned above.

The General Department of Customs hereby notifies for Customs Departments of provinces to be informed and to implement accordingly./.

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PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Au Anh Tuan