2024 And 2025 Tax Digests

Law No. 45-VIIQD effective 8 October 2024 extended the value added tax (VAT) exemption on the importation and sale of second- and third-level electric vehicle chargers until 2027.

The bill of 25 November 2024 proposes to amend the Tax Code with effect from 2025. It is expected the bill will be approved before the end of 2024. Among the proposed amendments:

• market owners and managers (except for agricultural commodity markets and cooperatives) must ensure the tenants display their tax identification numbers;
• the difference between the selling and purchase prices of shares (along with related costs) in companies publicly traded at regulated markets, whether within the Republic or abroad, will be treated as a taxable object;