THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 158/2003/ND-CP
Hanoi, December 10, 2003
 DECREE
DETAILING THE IMPLEMENTATION OF THE VALUE ADDED TAX LAW AND THE LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE VALUE ADDED TAX LAW
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to May 10, 1997 Value Added Tax Law No. 02/1997/QH9 and June 17, 2003 Law No. 07/2003/QH11 Amending and Supplementing a Number of Articles of the Value Added Tax Law;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Value added tax is a tax calculated on the added value of goods or services arising in the process of from production, circulation to consumption.
Article 2.- Subject to value added tax are goods and services (including services purchased from foreign-based organizations or individuals) used for production, business and consumption in Vietnam, except for those prescribed in Article 4 of this Decree.

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Article 3.- Value added tax payers include organizations and individuals that produce goods and/or provide services subject to value added tax in Vietnam, irrespective of their business lines, forms and organization (hereinafter called the business establishments) as well as other organizations and individuals that import goods and/or purchase services, which are subject to value added tax, from foreign countries (hereinafter called the importers).
 

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