Circular No. 219/2013/TT-BTC
  • Vietnam: Cases where input VAT must not be deducted
  • Vietnam: Cases where input VAT must not be deducted
  • 17:13, 09/09/2020
  • There are 02 Value-added Tax (VAT) calculations: credit-invoice method and direct method. Regarding credit-invoice method, it should be noted that the following cases will not be deducted.
  • Determining payers of VAT in Vietnam
  • Determining payers of VAT in Vietnam
  • 11:50, 03/01/2014
  • This is an important content stipulated in Circular No. 219/2013/TT-BTC on guidance on implementation of the Law on Value-added Tax (VAT) of Vietnam and the Decree No. 209/2013/NĐ-CP providing guidance on some articles of the Law on Value-added Tax.
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