The Ministry of Finance responded to this issue as follows:

In Clause 1, Article 3 of the Government's Decree No. 15/2022/ND-CP dated January 28, 2022 on tax exemption and reduction policies according to the National Assembly's Resolution No. 43/2022/QH15 on fiscal policy, currency to support the Socio-Economic Recovery and Development Program:

"Article 3. Implementation effect and organization of implementation

1. This Decree takes effect from February 1, 2022.

Article 1 of this Decree applies from February 1, 2022 to the end of December 31, 2022.

Based on the above provisions, so far the Government has not had a new document on the policy of applying exemption or reduction of value-added tax rates for 2023.

If there are still problems, Ms. Tuyet should contact the Taxpayer Support Propaganda Department of her local Tax Department for answers.