Instructions for resolving difficulties in implementing tax policies

On March 15, the Provincial Tax Department held a conference to provide guidance, dialogue, and answer questions about the implementation of new tax policies for taxpayers. The conference attracted hundreds of businesses in the province to attend.

At the conference, tax officials presented and introduced the main contents of Decision No. 25/2023/QD-TTg of the Prime Minister on reducing land rent in 2023; Resolution No. 42/2023/UBTVQH15 of the National Assembly Standing Committee on environmental protection tax rates for gasoline, oil, and grease, effective from January 1, 2024 to December 31, 2024; Decree No. 94/2023/ND-CP of the Government on value-added tax reduction policy...

In addition, there are some contents related to electronic invoices generated from cash registers; notes when making corporate income tax and personal income tax finalization in 2023.

The conference also spent a lot of time answering questions and concerns of businesses such as: Can taxpayers use 2 digital certificates at the same time? How to handle the case where a taxpayer registers to use electronic invoices through a solution provider and is accepted, but when issuing electronic invoices, they receive a notice of refusal to issue codes from the tax authority on the grounds that the tax code information does not match the registered serial number;

How are electronic invoices stored and preserved? How long are they stored? If an uncoded electronic invoice has sent data to the tax authority, do the seller and buyer still need to keep it? What should be done in a situation where a business exports goods abroad and the buyer abroad has a tax code abroad?...

The conference was organized by the Provincial Tax Department to diversify forms of propaganda on tax policies, thereby helping businesses have the opportunity to update new policies, exchange and dialogue directly with the Tax sector to effectively implement tax laws.

Nguyen Luu-Minh Duong

Source: https://baoninhbinh.org.vn/huong-dan-giai-dap-vuong-mac-trong-thuc-hien-chinh-sach/d20240315115028848.htm