Legal Document
Amending and supplementing the Circular No. 219/2013/TT-BTC of the Ministry of Finance dated December 31, 2013 on provision of guidance on implementation of the Value-added Tax Law and the Government’s Decree no.209/2013/ND-CP dated December 18, 2013 on detailed provisions and guidance on implementation of several articles of the Value-added Tax Law (which has been amended and supplemented in conformity with the Circular No. 119/2014/TT-BTC of the Ministry of Finance dated August 25, 2014) as follows:
Adding point h clause 7 Article 5 of the Circular No. 219/2013/TT-BTC:
“h. Organizations or enterprises paid remunerations by government bodies for their provision of authorized collection or payment services.
Such authorized collection and payment remunerations which are not subject to value-added tax declaration and assessment as prescribed in this point are those obtained from activities: collection of voluntary social insurance, voluntary health insurance premiums authorized by social insurance authorities; payment of benefits provided as an advantage for persons honored for their meritorious service, other benefits authorized by the Ministry of Labor, War Invalids and Social Affairs; collection of taxes paid by sole proprietors authorized by tax authorities and other collection and payment activities authorized by government bodies."
For further details, please visit http://hethongphapluatvietnam.com/circular-no-193-2015-tt-btc-dated-november-24-2015-amending-and-supplementing-the-circular-no-219-2013-tt-btc-on-provision-of-guidance-on-implementation-of-the-value-added-tax-law-and-the-government-s-decree-no-209-2013-nd-cp.html
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