Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree details and guides the implementation of a number of articles of the Law on Value-Added Tax and Law amending and supplementing a number of articles of Law on Value-Added Tax regarding tax payers, non-taxable objects, taxable price, tax rates, methods of tax calculation, tax credit, tax refund and places for tax payment.
Article 2. Tax payers
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.
3. Cases are not required to declare, calculate and pay value-added tax:
a) Organizations and individuals receive amounts involving compensation, awards, subsidies, money for transfer of emission right and other financial revenues.
b) Vietnam-based production and business organizations and individuals that purchase services from foreign organizations without permanent establishments in Vietnam or overseas individuals not residing in Vietnam including the following cases: repair of means of transport, machinery or equipment (including supplies and spare parts); advertisement and marketing; investment and trade promotion; goods sale and service provision brokerage: or training; or share with foreign partners charges for international post or telecommunications services provided outside Vietnam.
c) The non-business organizations and individuals are not value- added tax payer upon selling assets.
d) Organizations and individuals that transfer investment projects for production of and trading in goods or services subject to value-added tax to enterprises or cooperatives.
dd) Cultivation, husbandry and aquatic products which have not yet been processed into other products or have been just preliminarily processed and sold to enterprises or cooperatives, except for case defined at Clause 1 Article 5 of the Law on value-added tax.
The Ministry of Finance shall guide specifically provisions at Clauses 2 and 3 of this Article.
Article 3. Non-taxable objects
Objects not liable to value-added tax shall comply with Article 5 of the Law on Value-Added Tax and Clause 1 Article 1 of Law amending and supplementing a number of articles of Law on Value-Added Tax.
1. Preliminarily processed products specified in Clause l, Article 5 of the Law on Value-Added Tax are products which have only been cleaned, dried, peeled, pitted, sliced, salted, frozen or otherwise ordinarily preserved.
2. Services stated at Clause 8, Article 5 of the Law on Value-Added Tax and Clause 1 Article 1 of Law amending and supplementing a number of articles of Law on Value-Added Tax are specified as follows:
a) Credit provision services include forms of:
- Loan provision;
- Discount and rediscount of negotiable instruments and other valuable papers;
- Guarantee;
- Financial leasing;
- Issue of credit cards;
- Domestically and internationally factoring;
- Sale of loan collateral:
- Provision of credit information in accordance with Law on state bank;
- Other forms of credit provision under law.
b) Services of loan provision by tax payers not being credit institutions;
c) Securities trading covers: securities brokerage, securities dealing, securities issuance underwriting, securities investment consultancy, securities depository, management of securities investment funds, management of securities investment companies, management of securities investment portfolios, market organization services provided by stock exchanges or securities trading centers, services related to securities registered or deposited at the Vietnam securities depository Center, loan provision to perform depository transactions, advance payment of securities sale and other trading activities under the securities law.
d) Capital transfer covers the transfer of part or the whole of the invested capital amount, including the sale of enterprises to other enterprises for production and business; securities transfer; transfer of right to contribute capital and other forms of capital transfer under law.
dd) Debt sale
e) Trading in foreign currency.
g) Sale of collateral of debts of organizations in which state owns 100% of charter capital and are established by Government in order to handle bad debts of Vietnamese credit institutions.
3. Healthcare services specified in Clause 9, Article 5 of the Law on Value-Added Tax include transportation, test, screening, radiograph and blood and blood preparations used for patients.
4. Maintenance services of zoos, flower gardens, parks, street greeneries and public lighting; funeral services.
The Ministry of Finance shall guide specifically on non-taxable services specified at this Clause.
5. For the renovation, repair or construction of works specified in Clause 12, Article 5 of the Law on Value-Added Tax, which is funded with capital other than people's contributions (including contributed capital amount and financial supports of organizations and individuals) or humanitarian aid not exceeding 50% of the total capital used for those works, the whole value of the works is not subject to tax.
Social policy beneficiaries include: People with meritorious services under the law on people with meritorious services; social relief beneficiaries who enjoy state budget allowances; people classified as poor or living just above the poverty line; and other cases provided for by law.
6. Mass transit services specified in Clause 16, Article 5 of the Law on Value-Added Tax covers mass transit by bus or tramcar along routes within provinces or urban centers and in their vicinities as prescribed by competent state agencies.
7. Aircraft specified in Clause 17, Article 5 of the Law on Value-Added Tax and Clause 1 Article 1 of Law on amending and supplementing a number of articles of Law on Value-Added Tax covers also aircraft engines.
The Ministry of Planning and Investment shall assume the prime responsibility for. and collaborate with concerned agencies in, promulgating a list of machinery, equipment, accessories and supplies which can be manufactured at home as a basis for differentiating them from those which cannot be manufactured at home and need to be imported for scientific research and technological development activities; a list of machinery, equipment, spare parts, special-purpose means of transport and supplies which can be manufactured at home as a basis for differentiating them from those which cannot be manufactured at home and need to be imported for prospecting, exploring and developing oil and gas fields; a list of aircraft, drilling platforms and ships which can be manufactured at home as a basis for differentiating them from those which cannot be manufactured at home and need to be imported for the formation of enterprises' fixed assets or hired from foreign parties for production and business activities or for lease and sublease.
8. Special-purpose weapons and military equipment for security and defense purposes mentioned in Clause 18, Article 5 of the Law on Value-Added Tax which are specified by presiding over, and reaching agreement among the Ministry of Defense, the Ministry of Public Security and the Ministry of Finance.
9. Imported goods provided for in Clause 19, Article 5 of the Law on Value-Added Tax are specified as follows:
a) Goods imported as humanitarian aid or nonrefundable aid must be approved by competent state agencies.
b) Gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations or people's armed forces units must comply with the law on gifts.
c) Quotas of goods imported as gifts for individuals in Vietnam must comply with the law on gifts.
d) Belongings of foreign organizations and individuals within diplomatic immunity quotas; and personal effects within duty-free luggage quotas.
dd) Goods and services sold to foreign organizations or individuals or international organizations for use as humanitarian aid, and non-refundable aid to Vietnam.
10. In case of transfer of technologies or intellectual property rights specified in Clause 21, Article 5 of the Law on Value-Added Tax which is accompanied by machinery or equipment transfer, the value of transferred technologies or intellectual property rights is not subject to value-added tax. If this value cannot be separately determined, value-added tax shall be imposed on the total value of transferred technologies or intellectual property rights and accompanied machinery and equipment
11. Export products being exploited natural resources and minerals not yet processed into other products.
The Ministry of Finance shall assume the prime responsibility for, and coordinate with relevant agencies in providing specific guidance on determining the exploited natural resources and minerals not yet processed into other products stated in this Clause.
12. Goods and services of the business households or individuals with annual turnover of one hundred million VND or less than.
The Ministry of Finance shall guide the business enterprises and individuals, with annual turnover of one hundred million VND or less than, not liable to pay value-added tax as prescribed at this Clause.
Tìm kiếm
Nghị định 209/2013/NĐ-CP hướng dẫn Luật thuế giá trị gia tăng (Bản Word)
Nghị định 209/2013/NĐ-CP hướng dẫn Luật thuế giá trị gia tăng (Bản Pdf)
