THE GOVERNMENT
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 December 25, 2001 Law on Organization of the Government;
Pursuant to the June 3, 2008 Law on Value-Added Tax;
Pursuant to the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
At the proposal of the Minister of Finance,
The Government promulgates the Decree detailing and guiding a number of articles of the Law on Value-Added Tax.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree details and guides a number of articles of the Law on Value-Added Tax and the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax regarding taxpayers, non-taxable objects, taxable prices, tax rates, tax calculation methods, tax credit, tax refund, and places for tax payment.
Article 2. Taxpayers
1. Value-added tax payers include organizations and individuals that produce and trade in goods and services subject to value-added tax (below referred to as business establishments) and organizations and individuals that import goods subject to value-added tax (below referred to as importers).
2. Vietnam-based production and business organizations and individuals that purchase services (even services associated with goods) from foreign organizations without permanent establishments in Vietnam or from overseas individuals being non-residents in Vietnam, shall pay value-added tax, except those not subject to value-added tax declaration, calculation and payment prescribed at Point b, Clause 3 of this Article.
Permanent establishments and overseas individuals being non-residents prescribed in this Clause are defined in the law on enterprise income tax and the law on personal income tax.
