Title: Decree 209/2013/ND-CP of December 18, 2013 providing detailed regulations and guidelines for implementation of some articles of the Law on Value Added Tax.

Type: Decree

Issuing Agency: Government

Responsible Agency: Ministry of Finance

Issuing Date: 18-12-2013

 

1. Value-added tax payers include organizations and individuals producing or trading in goods or services subject to value-added tax (below referred to as business establishments) and organizations and individuals importing goods subject to value-added tax (below referred to as importers).

2. Vietnam-based production and business organizations and individuals that purchase services (including services associated with goods) from foreign organizations without permanent establishments in Vietnam or overseas individuals not residing in Vietnam shall be value-added tax payers, unless they are not required to declare, calculate and pay value-added tax defined at point b Clause 3 of this Article.

Permanent establishments and overseas individuals being non-residents at this Clause must comply with the laws on enterprise income tax and personal income tax.

 

For further details, Please see a reference translation  at http://www.itpc.gov.vn/investors/how_to_invest/law/Decree_No.209_2013/view

 

Download Vietnamese: Decree 209/2013/ND-CP of December 18, 2013 providing detailed regulations and guidelines for implementation of some articles of the Law on Value Added Tax.