{"id":999962915,"date":"2023-01-09T15:57:49","date_gmt":"2023-01-09T08:57:49","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999962915"},"modified":"2026-06-03T23:40:59","modified_gmt":"2026-06-03T16:40:59","slug":"5-things-to-keep-in-mind-about-early-rent-in-2023","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/","title":{"rendered":"Accounting tips before the Lunar New Year: 5 things to note about Tax in early 2023"},"content":{"rendered":"<p>The beginning of the new year is always a busy time for accountants. Besides summarizing the old year, they also have to start preparing for the new year&#039;s tax requirements. Understanding tax regulations and changes will help accountants complete their work effectively and avoid unnecessary errors.<\/p>\n<p>This article will summarize 5 things to note about Tax in early 2023, and compare it with the regulations in 2022 to help accountants have an overview and easily update. Let&#039;s find out with Bizzi!<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/#5_dieu_can_luu_y_ve_Thue_dau_nam_2023\" >5 things to note about Taxes in early 2023<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/#1_Thue_suat_GTGT\" >1. VAT rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/#2_Ky_hieu_lap_hoa_don\" >2. Invoicing symbol<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/#3_Phi_va_nop_le_phi_mon_bai\" >3. Fees and payment of license fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/#4_Thoi_han_nop_Thue_GTGT_va_TNDN\" >4. Deadline for paying VAT and CIT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/#5_Quyet_toan_Thue\" >5. Tax finalization<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/5-things-to-keep-in-mind-about-early-rent-in-2023\/#Mot_so_luu_y_khac_danh_cho_ke_toan\" >Some other notes for accountants<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"5_dieu_can_luu_y_ve_Thue_dau_nam_2023\"><\/span>5 things to note about Taxes in early 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Thue_suat_GTGT\"><\/span>1. VAT rate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The VAT rate reduction of 8% according to Decree 15\/2022\/ND-CP will expire from January 1, 2023 and return to the tax rate of 10%.<br \/>\nComparison with 2022: Businesses need to pay attention to readjusting their accounting systems, invoices, and documents to match the new tax rates.<\/li>\n<\/ul>\n<figure id=\"attachment_999962916\" aria-describedby=\"caption-attachment-999962916\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999962916 size-large\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/16713784475893-1024x683.jpg\" alt=\"Tax Notes for Early 2023\" width=\"1024\" height=\"683\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/16713784475893-1024x683.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/16713784475893-300x200.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/16713784475893-768x512.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/16713784475893.jpg 1320w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999962916\" class=\"wp-caption-text\">5 things to note about Taxes in early 2023<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"2_Ky_hieu_lap_hoa_don\"><\/span>2. Invoicing symbol<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Starting from January 1, 2023, the invoice year symbol is 23 and invoice numbers start from 1.<\/span><\/p>\n<p>Enterprises need to check and update the new invoice year symbol on the invoice system and accounting software. Invoices that do not have the correct year of invoice may be penalized by tax authorities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Phi_va_nop_le_phi_mon_bai\"><\/span>3. Fees and payment of license fees<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Deadline for paying license fees no later than January 30, 2023;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specific fee levels are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Charter capital or investment capital over 10 billion VND: 3,000,000 VND\/year;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Charter capital or investment capital under 10 billion VND: 2,000,000 VND\/year;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Branches, representative offices, business locations... 1,000,000 VND\/year.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Thoi_han_nop_Thue_GTGT_va_TNDN\"><\/span>4. Deadline for paying VAT and CIT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u2013 <\/span><b>In case of tax declaration by month: no later than January 20, 2023<\/b><span style=\"font-weight: 400;\">, businesses must submit tax returns and value added tax for the December 2022 period. <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">However, due to the 2023 Lunar New Year holiday, the deadline for submitting the VAT declaration for the December 2022 tax period is the working day immediately after the Lunar New Year.<\/span><b> That is, no later than January 27, 2023.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 <\/span><b>In case of quarterly tax declaration: no later than January 31, 2023<\/b><span style=\"font-weight: 400;\">, businesses must submit tax returns and value-added tax for the fourth quarter of 2022.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 The deadline for paying corporate income tax for Quarter 4\/2022 is January 30, 2023 at the latest;<\/span><\/p>\n<figure id=\"attachment_999962917\" aria-describedby=\"caption-attachment-999962917\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999962917 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/cach-tinh-thue-ho-kinh-doanh.png\" alt=\"Notes on early rent in 2023 Bizzi\" width=\"800\" height=\"525\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/cach-tinh-thue-ho-kinh-doanh.png 800w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/cach-tinh-thue-ho-kinh-doanh-300x197.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/01\/cach-tinh-thue-ho-kinh-doanh-768x504.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-999962917\" class=\"wp-caption-text\">Deadline for paying VAT and CIT<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"5_Quyet_toan_Thue\"><\/span>5. Tax finalization<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pursuant to the provisions of law on corporate income tax (CIT) finalization at:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Decree 78\/2015\/ND-CP<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Circular 156\/2013\/TT-BTC<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Additional Circular 151\/2014\/TT-BTC<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Decree 20\/2017\/ND-CP\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The deadline for submitting the 2022 Tax Finalization declaration and tax according to the finalization is the 90th day from the end of the calendar year or fiscal year. Specifically, March 31, 2023.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khac_danh_cho_ke_toan\"><\/span>Some other notes for accountants<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-sourcepos=\"3:1-3:87\">Besides the changes mentioned above, accountants also need to note the following points:<\/p>\n<ul data-sourcepos=\"5:1-14:0\">\n<li data-sourcepos=\"5:1-7:102\"><strong>Update information regularly:<\/strong>\n<ul data-sourcepos=\"6:5-7:102\">\n<li data-sourcepos=\"6:5-6:130\">Visit the website of the General Department of Taxation to update new legal documents, implementation instructions and the latest tax notices.<\/li>\n<li data-sourcepos=\"7:5-7:102\">Participate in tax courses and seminars to improve your knowledge and update the latest changes.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"8:1-10:93\"><strong>Plan and arrange work properly:<\/strong>\n<ul data-sourcepos=\"9:5-10:93\">\n<li data-sourcepos=\"9:5-9:125\">Determine the work that needs to be done and the deadline for completion to ensure full and timely completion of tax obligations.<\/li>\n<li data-sourcepos=\"10:5-10:93\">Use accounting software to support work, save time and improve efficiency.<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"11:1-14:0\"><strong>Maintain complete records and documents:<\/strong>\n<ul data-sourcepos=\"12:5-14:0\">\n<li data-sourcepos=\"12:5-12:68\">Store tax-related records and documents according to regulations.<\/li>\n<li data-sourcepos=\"13:5-14:0\">Declare and pay taxes fully and on time to avoid penalties.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>The beginning of the year is an important time for accounting work, especially related to tax regulations. Businesses and accountants need to clearly understand tax notes in early 2023 to properly fulfill tax obligations, avoid errors and risks of violating the law.<\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Vietnam has compiled information about Tax notes in early 2023 and the work that accountants need to do before Lunar New Year 2023. Hopefully this useful information will support you in your work process. your work to avoid being fined for unnecessary administrative violations.<\/span><\/p>\n<p><strong>Monitor\u00a0<a href=\"https:\/\/bizzi.vn\/?swcfpc=1\">Bizzi<\/a>\u00a0To quickly receive the latest information:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Facebook:\u00a0<a href=\"https:\/\/www.facebook.com\/bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/bizzivietnam<\/a><\/li>\n<li aria-level=\"1\">Linkedin:\u00a0<a href=\"https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/<\/a><\/li>\n<li aria-level=\"1\">Youtube:\u00a0<a href=\"https:\/\/www.youtube.com\/@bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.youtube.com\/@bizzivietnam<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The beginning of a new year is always a busy time for accountants. Besides summarizing the old year, they also have to\u2026<\/p>","protected":false},"author":37,"featured_media":999962918,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-999962915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999962915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999962915"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999962915\/revisions"}],"predecessor-version":[{"id":999975112,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999962915\/revisions\/999975112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999962918"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999962915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999962915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999962915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}