Circular No. 219/2013/TT-BTC
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- 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.
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- Customs procedures in Vietnam in 2019 (Part 1): Cases where customs declarations are not required
- 12:00, 17/06/2019
- Recently, LAWNET has received many questions from customers and members about in which cases the enterprise does not have to open a customs declaration. LAWNET would like to answer this issue in the article below.
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- Vietnam: Remunerations by government bodies for their provision of authorized collection or payment services shall not be subject to VAT declaration and assessment
- 15:45, 06/02/2016
- This is a content newly specified in Circular No. 193/2015/TT-BTC of the Ministry of Finance of Vietnam, which provides guidance on amendment and supplementation of several contents of Circular No. 219/2013/TT-BTC and Decree No. 209/2013/ND-CP regarding on value-added tax (VAT).
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- 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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