THE MINISTRY OF FINANCE
No. 219/2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, December 31, 2013
 
 
CIRCULAR
Guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax, and June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,
The Minister of Finance guides the implementation of value-added tax as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides taxable objects, non-taxable objects, taxpayers, tax bases and tax calculation methods, and credit, refund and places of payment of value-added tax.
Article 2. Taxable objects
Liable to value-added tax (VAT) are goods and services used for production, business and consumption in Vietnam (including goods and services purchased from overseas organizations and individuals), except those not liable to VAT guided in Article 4 of this Circular.
Article 3. Taxpayers
VAT payers are organizations and individuals producing or trading in VAT-liable goods and services in Vietnam, regardless of their business lines, forms and organization (below referred to as business establishments) and organizations and individuals that import from abroad goods or purchase services liable to VAT (below referred to as importers), including:
1. Business organizations established and making business registration under the Enterprise Law, the Law on State Enterprises (now the Enterprise Law), the Law on Cooperatives or another specialized business law;
2. Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed forces units, non-business organizations and other organizations;
3. Foreign-invested enterprises and foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam (now the Investment Law); foreign organizations and individuals conducting business activities in Vietnam without establishing legal entities in Vietnam;

4. Individuals, households, groups of independent businesspersons and other entities engaged in production, business or import activities;