Participating in the discussion on the draft Law on Value Added Tax (amended), Representative Duong Van Phuoc - Deputy Head of the Quang Nam National Assembly Delegation - stated that regarding the issue of tax base, the general viewpoint and policy of the Party and State is to encourage businesses and entrepreneurs to fulfill their social responsibilities; at the same time, the 2008 Corporate Income Tax Law also considered expenses for supporting localities, associations, social organizations, and charitable activities as tax-exempt expenses.
In cases where a business donates goods or services for charitable purposes, it does not generate revenue; if it has to pay value-added tax on these goods or services, it would have to use funds from other revenue sources, which is unreasonable.
For the reasons mentioned above, the representative proposed considering and adding a provision that goods and services intended for charitable purposes should have a taxable value of zero.
According to Representative Duong Van Phuoc, the tax rate stipulated in Clause 5, Article 9 of the draft law is unclear, subject to various interpretations, and overlaps with the tax rate of 5% applied to unprocessed crops, planted forests, livestock, aquaculture, and harvested aquatic products that have not been processed into other products or have only undergone basic processing, as stipulated in Point d, Clause 2.
It is proposed to amend Clause 5: “Animal feed and medicinal herbs produced and processed from agricultural products, planted forests, livestock, aquaculture, and fisheries products that have not been processed into other products or have only undergone basic processing shall be subject to the value-added tax rate prescribed for agricultural products, planted forests, livestock, and fisheries products.” This regulation aims to ensure consistency in understanding that animal feed and medicinal herbs produced and processed from agricultural products, planted forests, livestock, aquaculture, and fisheries products that have not been processed into other products or have only undergone basic processing shall be subject to a 5% value-added tax rate; while those produced and processed from other products shall be subject to a 10% tax rate.
Participating in the discussion on the amended Notarial Law, regarding the issue of prohibiting notaries from advertising themselves and their organizations in the mass media, delegate Duong Van Phuoc cited Government Resolution 172/NQ-CP dated November 19, 2020, on the orientation for the development of the notarial profession: "Encouraging individuals and organizations to notarize contracts and transactions to ensure legal safety for the parties involved, contributing to reducing the workload of administrative agencies, reducing staffing levels and state budget expenditures."
Therefore, the delegates argued that introducing notary organizations and notaries contributes to helping organizations, individuals, and the public better understand notary activities and notary organizations; especially in areas with newly established notary organizations, facilitating access to information about notary organizations and notaries. They requested that the drafting agency reconsider this regulation.
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