>Confirm whether your entity engages in gold import/export—if yes, submit annual quota application to SBV under Circular 22/2023/TT-NHNN immediately
>Discontinue using '65 tonnes gold sold by Vietnam' as a basis for tax planning—the figure reflects SBV reserve operations only and changes no corporate tax, VAT, or SCIT rules
>If operating a gold refinery, complete SBV AML system certification and integrate with VAMOS platform by December 31, 2025
English Summary
This article clarifies a widespread misconception: the VnExpress report stating that 'a Southeast Asian country sold over 65 tonnes of gold globally since 2020' refers to Vietnam's State Bank (SBV) reserve management—not a tax, licensing, or commercial regulation. Such sales are sovereign monetary operations conducted exclusively with BIS, IMF, or major central banks; they impose no obligations on private enterprises. Foreign businesses are unaffected unless engaged in gold refining, cross-border gold trade, or SBV-authorized custody services. For those entities: (1) gold imports/exports require SBV pre-approval under Circular 22/2023/TT-NHNN; (2) VAT exemption applies only to SBV-reserve transactions—not commercial gold sales; (3) all gold-related financial reporting must comply with Decree 163/2018/ND-CP and SBV’s anti-money laundering directives. No new deadlines or filings apply to general taxpayers.