red-check New guidelines on VAT declaration and refund

Circular No. 219/2013/TT-BTCstatus2 dated December 31, 2013 of the Ministry of Finance on guiding the implementation of the Law on value added tax (VAT) and Decree No. 209/2013/NĐ-CPstatus2 dated December 18, 2013 of the Government on detailing and guiding the implementation of a number of article of the Law on VAT
Posted: 17/2/2014 7:54:06 AM | Latest updated: 2/3/2023 4:29:06 PM (GMT+7) | LuatVietnam: 3419 | Vietlaw: 139

In comparison with the current provisions, there are many changes in this Circular, especially the provision on VAT calculation methods.

Accordingly, from January 1, 2014, an enterprise with preceding year’s revenue less than VND 1 billion shall determine VAT by the direct method if it does not register to voluntarily apply the credit method.

For a newly established enterprise, it shall be eligible for calculating VAT by the credit method only when registering and belonging to one of the two following cases:

1. A new enterprise established from the project of an operating enterprise which is the subject of calculating VAT by the credit method

2. A newly established enterprise implementing the investment, purchase of fixed asset, machines, equipment with the value of VND 1 billion or more, regardless of the purchase time is before or after the establishment. However, this value of VND 1 billion excludes passenger automobiles of 9 seats or less.

Besides the above two cases, a newly established enterprise must apply the direct method in the first calendar year. From the second calendar year, it may apply the credit method if the first year’s revenue is at least VND 1 billion.

The time for submitting the registration notice to voluntarily apply the credit method is December 20 of each year (applicable to enterprises with the revenue less than VND 1 billon) and is the time submitting tax registration dossier (applicable to the newly established enterprises)

This Circular takes effect on January 1, 2014, replaces Circular No. 06/2012/TT-BTCstatus1 dated January 1, 2012 and Circular No. 65/2013/TT-BTCstatus1 dated May 17, 2013 of the Ministry of Finance.

The attachment is the List of businesses which are calculated VAT by percentage rate upon revenue

Văn bản hướng dẫn về thuế GTGT qua từng giai đoạn được Bộ Tài chính ban hành tại các văn bản sau:
+ Từ 1/1/2001 - 31/12/2003: Thông tư số 122/2000/TT-BTCstatus1 ngày 29/12/2000
+ Từ 1/1/2004 - 4/6/2007: Thông tư số 120/2003/TT-BTCstatus1 ngày 12/12/2003; Thông tư số 84/2004/TT-BTCstatus1 (áp dụng từ 17/9/2004); Thông tư số 127/2004/TT-BTCstatus1 (áp dụng 22/1/2005); Thông tư số 115/2005/TT-BTCstatus1 (áp dụng từ 1/1/2006)
+ Từ 5/6/2007 - 31/12/2008: Thông tư số 32/2007/TT-BTCstatus1 ngày 9/4/2007; Thông tư số 30/2008/TT-BTCstatus1 (áp dụng từ 10/5/2008)
+ Từ 1/1/2009 - 28/3/2012: Thông tư số 129/2008/TT-BTCstatus1 ; Thông tư số 112/2009/TT-BTCstatus1 ngày 02.06.2009
+ Từ 1/3/2012 - 31/12/2013: Thông tư số 06/2012/TT-BTCstatus1 ngày 11/01/2012; Thông tư số 65/2013/TT-BTCstatus1 ngày 17/5/2013
+ Từ 1/1/2014: Thông tư số 219/2013/TT-BTCstatus2 ngày 31/12/2013
Amendement notes
  • See more the amendments, supplement at the following Circulars:
  • - Circular No. 119/2014/TT-BTCstatus2 dated August 25th, 2014;
  • - Circular No. 151/2014/TT-BTCstatus2 dated October 10th, 2014;
  • - Circular No. 193/2015/TT-BTC dated November 24th, 2015;
  • - Circular No.130/2016/TT-BTC dated August 12th, 2016;
  • - Circular No. 25/2018/TT-BTC dated March 16th, 2018.
  • The contents relating to lists of invoices, documents for purchased/sold goods and services and the contents about exchange rate applicable to determine revenue, taxable price prescribed in this Circular shall be abolished. See the new regulations at Circular No. 26/2015/TT-BTCstatus2 dated February 27th, 2015.
  • See more the amendments, supplements to the first paragraph in Clause 3 Article 15 of this Circular at Circular No. 173/2016/TT-BTC dated October 28th, 2016.
  • See more the amendments, supplements to Clauses 3 and 4 Article 12 of this Circular at Circular No. 93/2017/TT-BTC dated September 19th, 2017.
  • To abolish example 37 regulated in point a.4 Clause 10 Article 7 of this Circular from October 15th, 2018 according to the regulations at Circular No. 82/2018/TT-BTC dated August 30th, 2018.
  • See more the amendments, supplements to Clause 11 Article 10 of this Circular at Circular No. 43/2021/TT-BTC dated June 11th, 2021.
  • See more the amendments, supplements at Circular No. 13/2023/TT-BTC dated February 28th, 2023.

Related documents

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Effective Date 1-Jan-2014
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 139

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