With the 2 percent tax cut in the second half of the year, the State budget will be slashed by over VND47 trillion (US$3 billion) for 2024.
In its proposal sent to the National Assembly, the Ministry of Finance held that it is necessary to study and propose relevant measures for 2024, including extending the 2% reduction in VAT, the payment deadline for corporate income tax, special consumption tax and personal income tax, and reduction of several fees and land rental, which were applied in 2023.
On June 30, 2023, the Government issued Decree 44/2023/ND-CP (Decree 44) on VAT reduction from 10 percent to eight percent for a number of goods and services, excluding communications, IT, finance and banking, stock, insurance, real estate, trading activities of metal, fabricated metal products, and mining products (excluding coal mining), coking coal, refined petroleum products, chemical products, goods, and services liable to excise duties.