Decree 209/2013/nd-Cp: Detailing And Guiding The Implementation Of A Number Of Value-Added Tax Law

Original Language Title: Nghị định 209/2013/NĐ-CP: Quy định chi tiết và hướng dẫn thi hành một số điều Luật thuế giá trị gia tăng

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The DECREE detailing and guiding the implementation of a number of value-added Tax law _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law on value added tax on June 3, 2008;
Pursuant to the law amending and supplementing some articles of the law on value added Tax on June 19, 2013;
According to the recommendation of the Minister of finance;
The Government issued a decree detailing and guiding the implementation of some articles of the law on value added tax, chapter I GENERAL PROVISIONS article 1. Scope of this Decree, detailing and guiding the implementation of some articles of the law on value-added tax and the law on amendments and supplements to some articles of the law on value added tax of the taxpayer, the object is not subject to tax, tax rates, tax rates, tax calculation method, tax deductible tax refund, and where pay tax.
Article 2. The taxpayer 1. The taxpayer value is organization, personal business, production of goods and services subject to value added tax (hereafter referred to as business establishments) and the Organization, personal imports of goods subject to value added tax (hereafter referred to as the import).
2. organizations, individual manufacturing, business in Vietnam to buy services (including the service purchase cases tied to goods) by foreign organizations without resident establishments in Vietnam, individuals in foreign countries is subject to non-residents in Vietnam, the Organization, individuals buying services is the taxpayer , except not declared, the value added tax specified in point b of Paragraph 3 of this article.
Regulations on permanent foundations and individuals abroad is the object does not reside in this paragraph follow the provisions of the law on enterprise income tax and personal income tax law.
3. cases not declared, calculated value added tax: a) the Organization, individuals receive the revenues on compensation, bonuses, cash support, money transfer emissions rights and other financial revenues.
b) Organization, individual manufacturing, business in Vietnam to buy the services of foreign organizations without resident establishments in Vietnam, individuals in foreign countries is subject to non-residents in Vietnam, including the cases: repairs transport means, machinery, equipment (including materials , replacement parts); advertising, marketing; trade and investment promotion; brokers sell goods, provide services; training; divide the cost of the postal service, international telecommunications between Vietnam with foreign countries that these services are carried out in Vietnam.
c) Organization, personal business, not the value taxpayers sell property.
d) organizations, individual investment project for production, business goods, taxable services value for enterprises, cooperative.
DD) cultivation, animal husbandry, aquatic products not yet processed into other products or only through preliminary usually sold to businesses, cooperatives, except in the case prescribed in clause 1 article 5 value added tax law.
The specific instructions provided in the Paragraph 2 and 3 of this article.
Article 3. The object is not subject to tax on the taxable non-object value performed according to the provisions of article 5 the value added tax Act and article 1 paragraph 1 of law amendments and supplements to some articles of the law on value added tax.
1. for the products specified in paragraph 1 article 5 value added tax act through the usual processing as new products are clean, sun exposure, dried, peeled, split, cut, salted, preserved the cold and the other regular preserving form.
2. Some of the services specified in clause 8 article 5 value added tax Act and article 1 paragraph 1 of law amendments and supplements to some articles of the law on value added tax shall be as follows: a) credit services including forms:-loans;
-Discount, discount of republished transfer tools and other valuable papers;
-Guarantee;
-Financial leasing;
-Credit card issuance;
-Factoring in water; how international payments;
-Sale of property secured loan;
-Provide credit information under the provisions of the law on the State Bank;
-Other forms of credit granted under the provisions of the law.
b) service of taxpayers are not credit institutions;
c) securities business including: brokerage, proprietary trading of securities, securities underwriting, investment securities, securities management, securities investment fund management companies, securities investment, portfolio management, stock market service organization of securities trading or securities trading center services related to the securities registration, custody in Vietnam securities depository Center, for customers to borrow money to the escrow transaction, the application before the Securities and other securities business under the provisions of the law on securities.
d) assignment which included the transfer of a part or the whole of the capital invested, including selling the business case for business to business manufacturing, stock transfer, transfer capital contribution rights and other forms of capital transfer as stipulated by law.
DD) debt sale.
e) foreign currency trading.
g) Sell the secured property of debts of the organization which the State owns 100% of the Charter capital established by the Government to handle the bad debt of credit institutions in Vietnam.
3. examination and treatment services regulations in paragraph 9 Article 5 value added tax law including transport, testing, screening, taking blood and blood products, used for human disease.
4. service maintain the Zoo, gardens, parks, tree-lined streets, public lighting; funeral services.
The Ministry of finance to specific instructions of service not subject to taxes prescribed in this paragraph.
5. for maintenance activities, repair, construction works specified in clause 12 article 5 If the value added tax Act have used other sources of capital outside of people's contribution (including capital contributions, the funding of the Organization, individuals), which humanitarian aid that other funds does not exceed 50% of the total amount of capital used for the object is not the taxable value is the full works.
The object of social policy including: people under the provisions of the law on people; the object of social assistance allowances from the State budget; people in poor households, poor access and other cases prescribed by law.
6. public passenger transport prescribed in clause 16 Article 5 value added tax law including public passenger transport by bus, trams follow the routes in the province, in the municipality and neighboring foreign routes the specified by the competent State bodies.
7. Aircraft specified in Clause 17 Article 5 of value-added tax law and article 1 paragraph 1 of law amendments and supplements to some articles of the law on value added tax including aircraft engines.
The Ministry of planning and investment to host, in cooperation with the relevant authorities issued the list of machinery, equipment, spare parts, supplies of its kind in the country has produced is to distinguish the type of water has not yet produced the necessary import used directly for scientific research and technological development; List of machinery, equipment, spare parts, vehicles and supplies of the type used in the water produced as a basis to distinguish this type of water has not yet produced the need to conduct exploration, develop oil, gas; The catalogue of ships, drilling rig, water-type vessels were produced as the basis to distinguish this type of water has not yet produced the necessary import create fixed assets of the business, hire of foreign countries use for production, business, to hire and rent back.
8. Weapons, equipment used to serve defense, security specified in Clause 18 article 5 of law of value-added tax by the Ministry of defence, the Ministry of public security, consistent with The financial regulations.
9. Goods specified in clause 19 article 5 of law on value added tax are specified as follows: a) for humanitarian aid, non-refundable aid imports must be competent State agencies for approval.
b) for gifts to State agencies, political organizations, social-political organizations, social-political organizations, social organizations, social-professional organization, the people's armed units comply with the provisions of the law on gifts, gifts.
c) level of imported goods as gifts, gifts for individuals in Vietnam made under the provisions of the law on gifts, gifts.
d) Organization's belongings, foreign individuals according to standard diplomatic immunity; goods carried in baggage allowance tax free.
DD) commodity, selling services to foreign organizations, international organizations to humanitarian aid, non-refundable aid to Vietnam.
10. The case of technology transfer, intellectual property rights assignment under the provisions of Clause 21 Article 5 of value-added tax law that have accompanied the transfer of machinery, equipment, the object is not subject to value added tax calculated on the value of technology, intellectual property rights transfer , transfer; the case does not separate the value added tax shall be calculated on the value of technology, intellectual property rights, transfer transfer together with machinery, equipment.
11. export products, mineral resource extraction has not yet processed into other products.
The Ministry of finance, in collaboration with the relevant agency specific guidelines identifying resources, mineral exploitation has not been processed into other products specified in this paragraph.
12. Goods and services by households and individuals, the business has annual revenue levels from a hundred million back down.
The Ministry of Finance shall guide the households, individuals have revenue from a hundred million or less are not subject to value added tax specified in this paragraph.
Chapter II BASE and TAX CALCULATION METHODS article 4. Tax rates Tax Rates made under the provisions of article 7 value added tax Act and item 2 article 1 of law amendments and supplements to some articles of the law on value added tax.

1. For goods, services, facilities, sales business is the selling price does not yet have value added tax; for goods or services subject to special consumption tax is the sale price had the special consumption tax but no value added tax; for goods subject to environmental tax is the sale price had environmental protection tax but no value added tax; for goods subject to special consumption taxes and environmental tax is the sale price had the special consumption tax and tax on environmental protection but no value added tax.
For imported goods is the entry price at the gate with a plus (+) input tax (if any), plus (+) with the special consumption tax (if any) and plus (+) with the environmental protection tax (if any). Import price at the gate are defined according to the rules of import tax rates.
For purchase of services specified in Clause 2 2 of this Decree tax price is the price stated in the purchase contract of service does not yet have value added tax.
2. For goods or services used to Exchange, internal consumption, presentation, donation for tax is the value of the goods or services of the same type or equivalent at the time of Exchange, internal consumption, presentation, donation, for. Private donations, donate your invitation (not money) watching the performance art, fashion, beauty and sports competition model by the competent State agencies allowed under the provisions of the law, the tax rates are determined by none (0).
For goods or services used for promotion under the provisions of the law on trade, tax rates are determined by no (0); the case of goods or services used for promotion but does not follow the provisions of the law on trade, they must declare, pay tax as goods or services used for internal consumption, presentation, donation, for.
Goods, consumer services internally defined in this clause is goods, services or businesses supplying used for consumption, not including the goods and services of use to continue the process of production and business establishments.
3. for property transfer operations, reviews tax calculation value is property transfer price minus (-) land prices are excluding value added tax.
a) land prices are excluding tax value is specified as follows:-the event was State land to invest in infrastructure construction of homes for sale, land prices are excluding tax value include land use money to pay the State budget (not including land use be free money , weight) and costs of compensation, clearance according to the provisions of the law;
-The case of auctions of land use, the land prices are excluding tax value is the price the auction hit land;
-The case of leasing land to build infrastructure, build homes for sale, land prices are excluding tax value is the land lease must submit the State budget (not including land rent reduction exemption) and compensation, clearance according to the provisions of the law;
-Business base case the assignee the right to use the land of institutions, individuals, the land prices are excluding tax value is the price of the land at the time of receipt of the transfer of land use rights including infrastructure value (if any); business establishments not declared, tax deductible input value of the infrastructure is already included in the value of land use are not taxable except value. If land prices are excluding excludes the value of infrastructure, the base business is declared, the value added tax deduction of input in infrastructure not yet counted in the value of land use are not taxable except value.
The case does not determine the price of the land at the time of the assignee, the land prices are excluding tax value is the price of the land by the provincial people's Committee, the city of centrally prescribed at the time of signing the contract to the assignee.
-Case of the real estate business done in the form of build-transfer (BT) payments by the value of land use, the land prices are excluding tax value is the price at the time of signing the contract to BT in accordance with the law; If at the time of signing the contract of unspecified cost BT land prices are excluding land price is due to the provincial people's Committee decided to pay.
b) where business, building infrastructure, building homes for sale, transfer or lease, the taxable value is the amount obtained by the progress of the project or the progress of collecting the money in the contract minus (-) land prices are excluding corresponds with the rate% of the money collected on the total contract value.
4. For power of the hydroelectric-dependent accounting Vietnam electricity, including electricity of the hydropower-dependent accounting the Corporation electricity Department of the Vietnam electricity Corporation, value added tax rates to determine value added tax amount filed locally where the plant was calculated by 60% of the selling price of commercial power on average the previous year excluding value added tax.
5. With regard to the service of electronic games, casino gambling, entertainment business have bet, is the amount of revenue from this activity including the special consumption tax minus the amount paid the reward.
6. value added tax prices charged for goods or services specified in clause 1 article 7 value added tax Act and item 2 article 1 of law amendments and supplements to some articles of the law on value added tax including surcharges, extra currency more business establishments are affected.
The Ministry of Finance tax price specific instructions specified in this article.
Article 5. The time determines the value added tax 1. The time determines the value added tax for goods is the time of the transfer of ownership or rights to use goods to the buyer, irrespective of whether the money has earned the money.
2. time to determine the value added tax for services is the time of the completion of the provision of services or time of billing services, irrespective of whether the money has earned the money.
3. The Ministry of finance to specific instructions about the time determines the value added tax for some particular case.
Article 6. The tax value added tax made under the provisions of article 8 and the value added tax act Clause 3 article 1 of law amendments and supplements to some articles of the law on value added tax.
1. A tariff of 0% applicable to goods and services exports, international transportation, goods, services in an value added tax is not subject to the provisions of article 5 the value added tax Act and clause 1 article 1 of the law on amendments and supplements to some articles of the law on value added tax when exporting except for the goods and services specified in point DD clause.
Goods and services exports are goods or services sold, offered for the Organization, individuals abroad and consumption outside of Vietnam, in the tax-free; goods and services provided to foreign customers in accordance with the law.
a) for goods exports include: goods exported abroad, sold in tax-free zones; construction, installation works abroad, in tax-free zones; goods sold where the goods, delivery points outside Vietnam; spare parts, supplies and replace to repair, maintenance vehicles, machines and equipment for foreign parties and consumers outside Vietnam; export of premises and the other cases are considered to be exported under the provisions of the law.
b) for export services include supply services directly to organizations and individuals overseas or in the tax-free zones in and outside Vietnam, consumer consumption in tax-free zones.
The case provided active offer of service that has just taken place in Vietnam, has fought outside Vietnam but the service agreement was signed between two taxpayers in Vietnam or have permanent establishments in Vietnam then 0% tax rate applies only for the value of services performed outside of Vietnam except for the case provided insurance services for imported goods was 0% tax on the entire value of the contract. The case, the contract does not specify the value of services performed in Vietnam, the tax rates are determined by the percentage (%) the cost incurred in Vietnam on the total cost.
Overseas individual is non-resident foreigners in Vietnam, Vietnam people settled abroad and outside of Vietnam during the provision of services.
Individual organizations in the tax-free is organization, personal business registration and other cases prescribed by the Prime Minister.
c) international transport provisions in this clause includes the transport of passengers, baggage, goods under international leg from Vietnam abroad or from abroad to Vietnam, or both to and from points overseas. The case, international transport contracts including long inland transport, the international transport including domestic leg.
d) of goods, exports of services specified in the point a, b of this Clause is applied, the tariff is 0% to meet the conditions specified in point c of Paragraph 2 article 9 of this Decree and in some cases the goods or services applied a tariff of 0% under the conditions set by the Ministry of finance regulations.
DD) cases do not apply a tariff of 0% value added tax include:-technology transfer, transfer of intellectual property rights abroad;
-Reinsurance services abroad;
-Credit services abroad;
-Transfer of capital abroad;
-Securities investment abroad;
-Derivative financial services;
-Postal services and telecommunications;
-Export products, mineral resource extraction has not yet processed into other products as defined in Article 11, Paragraph 3 of this Decree;
-Goods, services provided for individuals not registered business in tax-free zones.
e) Ministry of finance specifies a number of cases the goods, supply other services for organizations, individuals in foreign countries is 0% tax and goods and services for the Organization, foreign individuals but consumers in Vietnam do not apply a tariff of 0%.

2. Tax rate of 5% applicable to goods and services as defined in clause 2 article 8 tax law of value added and paragraph 3 article 1 of law amendments and supplements to some articles of the law on value added tax. Some cases applies a tariff of 5% are specific provisions such as the following: a) clean water production and activities specified in point a of Paragraph 2 article 8 value-added tax law does not include bottled water, close the jar and other beverage types in an applicable tax rate of 10%.
b) the products specified in point b of Paragraph 2 article 8 value-added tax law including: fertilizer is organic fertilizers, inorganic fertilizers, manure of micro and other fertilizers;
-The ore for the production of fertilizers is the iron ore as raw materials to produce fertilizer;
-Smoking pesticide including plant protection drugs and drugs pesticide;
-The pet growth stimulant, crops.
c) animal feed, poultry and food for other pets specified in point c of Paragraph 2 article 8 value-added tax law covering the product category was over processed or unprocessed bran, dried, such as the type of oil, fish meal, bone powder.
d) services, preservation of the products specified in point d of Paragraph 2 article 8 includes value added tax law: exposure, dried, peeled, split, cut, grind, slice of cold preservation, salting and preserving normal forms.
DD) fresh food specified in point g item 2 article 8 tax law value consists of foods that have not been made nine or processed into other products.
Unprocessed products as defined in Point g item 2 article 8 tax law value includes the products of natural forest exploitation in the Group: Song, rattan, bamboo, mushrooms, ear; the roots, leaves, flowers, medicinal plants, plastic plants and types of forest products.
e) product chemistry, medicinal herbs as raw materials for the production of medicines, drug prevention is specified in point 1 Paragraph 2 article 8 value-added tax law.
g) social housing regulations in point q item 2 article 8 tax law of value added and paragraph 3 article 1 of law amendments and supplements to some articles of the law on value added tax is in the House by State or organization, the individual in the economic construction and meet the criteria for housing , price, price for rent, purchase, rental prices on the subject, conditions of purchase, rent, rent to buy social housing under the provisions of the law on housing. Article 7. Tax deduction method the method of tax deductions made under the provisions of article 10 value added tax Act and paragraph 4 Article 1 of law amendments and supplements to some articles of the law on value added tax.
1. value added tax payable calculated by the method of deduction equal to the tax value of outputs minus (-) of the input value added tax was deducted.
2. value added tax Number output by total tax value of the goods or services sold is recorded on the invoice value.
Value added tax indicated on the invoice value with the prices of the goods tax, taxable services sold (x) for value added tax of goods and services.
Cases using evidence from the record price paid is the price there was value added tax value added tax, then the output is determined by the price paid excluding (-) price tax determined in accordance with Point k paragraph 1 article 7 value added tax law.
3. the number of the input value added tax deductible are determined based on: a) value added tax amount indicated on the invoice value of the goods or services purchased; certificate from the tax value of the imported goods or pay tax for purchase of services specified in Clause 2 2 of this Decree.
The case goods, services purchased to use evidence from the record price paid including value added tax, the value added tax input deduction determined by the price paid excluding (-) tax rates specified in point k paragraph 1 article 7 value added tax law.
b) condition tax deductible input value performed according to the provisions in clause 2 article 9 of this Decree.
4. The method of tax deductions applicable to: a) the active business establishments have annual sales from a billion or more from the sale of goods, provision of services and the full implementation of the accounting regime, bills, vouchers in accordance with the law on accounting, the Bill vouchers, except households, individuals pay tax according to the direct method specified in article 8 of this Decree.
Time to apply for tax calculation method of stability of two consecutive years.
The Ministry of Finance shall guide the methods computer sales as a base determined business value added tax according to the method of deduction and applicable time stable tax method defined at this Point.
b) business register voluntarily apply tax deduction methods include:-businesses, cooperatives are active have annual revenue from the sale of goods, provision of services under a billion have made full accounting regime, books, invoices, documents under the provisions of the law of accounting , invoices, vouchers;
-New business from the investment projects of business establishments are operating value added tax according to the method of deduction;
-Business, new cooperatives have made investments, procurement of fixed assets, machinery, equipment, foreign organizations, foreign individuals doing business in Vietnam under the contract of the contractor, the contract of subcontractors under the guidance of the Ministry of finance;
-Other economic organization are tax accounting value input, output.
c) foreign individuals, organizations providing goods and services to conduct search operations, exploration, development and extraction of oil, gas tax deduction method do deductible VAT Vietnam party filed instead.
The case of business establishments have active buying, selling, gold, silver, precious stones, the business must own this activity accounting to pay tax according to the direct method on the value prescribed in clause 1 article 8 of this Decree.
5. The Ministry of finance guidelines specified in this article.
Article 8. Direct method on value-direct method on value made under the provisions of article 11 and the value added tax act Clause 5 article 1 of law amendments and supplements to some articles of the law on value added tax.
1. value added tax payable according to the direct method on value using the value multiplied by the value added tax of 10% applies to active buying, selling, gold and silver, with precious stones.
The value of gold, silver, precious stones is determined by the price of gold, silver, precious stones sold minus (-) the price of gold, silver, gems and buy into respectively.
The price of gold, silver, precious stones sold out is the actual selling price recorded on the Bill of sale of gold, silver, precious stones, including remuneration and manipulated (if available), value added tax and the surcharge, additional fee that the seller was entitled to.
The price of gold, silver, precious stones buying into is determined by the value of gold, silver, precious stones imported into or purchased, there was value added tax for sale, gold, silver, precious stones sold respectively.
The case in the period incurred negative value (-) of the gold, silver, precious stones, the calculated offset into value (+) of gold, silver, precious stones. No case has arisen positive value (+) or positive value (+) not enough offset negative value (-) then the moved to the value of the States later in the year. The end of the calendar year, the negative value (-) not be the transition next year.
2. value added tax payable according to the direct method on value using the% rate multiplied by the applicable revenue as follows: a) the subjects of application:-businesses, cooperatives are active have annual revenues under the revenue threshold level a billion, except voluntary registration applies to tax deduction method prescribed in clause 4 Article 7 Decree This;
-Enterprise, cooperative, except voluntary registration prescribed in paragraph 4 to article 7 of this Decree;
-Households, personal business;
-Organization, foreign individuals doing business in Vietnam not under the investment law and other organizations do not make or made incomplete accounting regime, bills, vouchers under the provisions of the law, except for the Organization, foreign individuals provide goods or services to conduct search operations , exploration, development and oil and gas extraction rules in point c paragraph 4 Article 7 of this Decree.
-Other economic organization, except in the case of registered pay tax according to tax deduction method specified in point b of paragraph 4 Article 7 of this Decree.
The case of business establishments have active buying, selling, gold, silver, precious stones, the business must own this activity accounting to pay tax according to the direct method on the value specified in paragraph 1 of this article.
b) rate% value added tax on sales are regulated by the following activities:-distribution, provided goods: 1%;
-Room service, no building materials contractors: 5%;
-Production, transport, services associated with the goods, how building contractor of materials: 3%;
-Other business activities: 2%.
c) sales tax value is the total amount of the sale of goods and services recorded on the Bill of sales, including value added tax and the surcharge, fee collecting more business establishments are affected.
3. Business activities, business households do not make or made incomplete accounting regime, bills, vouchers under the provisions of the law of the value added tax according to tax stock method specified in article 38 of the tax administration Law.
The Ministry of Finance shall guide the methods of specific computer directly on the value prescribed in this article.
Chapter III, article 9 TAX DEDUCTIONS. Value added tax-deduction of input tax-deduction of input value is made according to the provisions of article 12 and the value added tax act Clause 6 article 1 of law amendments and supplements to some articles of the law on value added tax.
1. Base business value added tax according to tax deduction method deductible input value added tax as follows:

a) input value added tax on goods or services used for the production, trading goods, taxable services value is deducted in full, including the input value added tax can't be compensated by goods subject to value added tax losses and tax value of goods the service form, the fixed assets is home to eat ca, between ca, dressing, garage, toilet, hot water service for workers in the manufacturing sector, business and housing, medical stations for employees working in the industrial zone.
b) input value added Tax of goods, services (including fixed assets) used simultaneously for production, business goods, taxable services and is not subject to tax, the only tax deductible input value of goods and services used for the production of , business goods, taxable services value. Business establishments to private accounting input value added tax is deductible and non-deductible; where does the private accounting, the input tax deduction calculated according to the rate (%) between the taxable sales value compared to the total sales of goods and services sold. for production and business establishments held closed, centralized accounting using the product subject to not subject to value added tax through the stitches to produce items the taxable value, the number of input value added tax in the entire deductible.
For production and business establishments have projects of investment in several stages, including production facilities, business start-up, have produced, organized business closed, centralized accounting and the use of products subject to value added tax not subject to produce taxable goods value but in the basic construction investment segment has provided goods, services are not subject to value added tax, the value added tax input in investment phase for the formation of fixed assets is deducted in full. Value added tax number inputs of goods and services that do not form fixed assets is deducted by the percentage (%) between the taxable sales value compared to the total sales of goods and services sold. for production and business establishments have investment projects, including production facilities , new business creation, has just invested in the production of goods or services not subject to value added tax, has just invested in the production of goods, taxable services, then the value of the input value added tax of the fixed assets in the period of the basic construction investment has been deducted in proportion (%) between the sales of goods taxable services, added value compared to the total sales of goods and services sold under the production approach, the business of business establishments. The temporary tax deduction is adjusted according to the percentage (%) between the sales of goods and services subject to value added tax in comparison with total sales of goods and services sold in the three years since the first year of sales.
The Ministry of finance guidelines determine the percentage (%) between the sales of goods and services subject to value added tax in comparison with total sales of goods and services sold and the Goodbye deductible, for the adjustment of input value added tax rules at this point. c) input value added Tax of fixed assets machinery, equipment, including value added tax input of works rented the property, machines, devices, in the following cases are not deducted that computer into the raw cost of fixed assets or expenses are deducted under the provisions of the corporate income tax Law and the enforcement Guide text : Fixed assets used in weapons production, equipment, Defense Security Service; fixed assets, machinery, equipment of the credit institution, the reinsurance business, life insurance, stock trading, basis of examination and treatment, training facility; civilian ships, yachts are not used for business purposes, cargo, passengers, business travel, hotels.
For fixed assets is the automobile cargo from 9 seats (except cars used for business and cargo, passengers, business travel, hotel) valued at over 1.6 billion, the value added tax corresponding to the input value of over 1.6 billion are not deductible.
d) input value added tax on goods or services used for manufacturing, business services, goods not subject to value added tax shall not be deducted, except in cases specified in point e Point-and requ.
value added Tax) of goods and services that businesses buy in to business and production of the goods or services provided to individual organizations abroad, the International Organization for humanitarian aid, non-refundable aid prescribed in clause 19 article 5 value added tax Act are the entire deduction.
e) input value added tax on goods or services used for the search operation, exploration, oil and gas development be deducted in full.
g) input value added Tax incurred in the month would be declared, deductible when determining tax of that month. Case trading post uncovered of input value added tax when paying, deduct malfunction shall be declared, additional deductions before tax authorities announced the decision to tax inspection, tax inspection at the headquarters of the taxpayer.
h) input value added tax on goods or services used for the production, trading goods, services do not charge value added tax prescribed in points a, d and paragraph 3 article 2 of this Decree shall be deducted in full.
I) for value added tax is not deductible, the input of business establishments are accounted into the costs to the enterprise income tax calculation or calculated in the price of the Yuan fixed property tax, value of goods, services purchased on each valuable time from twenty million or over no payment vouchers not used cash.
k) base business value added tax according to the direct method on value when converting to pay tax according to tax deduction method are tax deductible value of goods and services purchased on arising since the first States to declare, pay tax according to tax deduction method.
Business value added tax according to tax deduction method when the move to pay tax according to the direct method on the value added tax calculated the value of the goods and services purchased to arise during the tax according to tax deduction method which has not deducted on costs are deducted in determining taxable income income career, subtract the value of the goods and services purchased to arise during the tax according to tax deduction method is done according to the provisions of article 10 of this Decree and the legal texts in force before the date of the Decree has effect.
l) Ministry of finance specifies a number of cases the base business is tax deductible, Declaration of value of goods and services purchased on the authorization form for the Organization, other personal bills bearing the name of organization or individual is authorized.
2. conditions to deduct the input value added tax: a) have bills the added value of goods and services purchased on or certificate from the tax value of the goods at the stage of import, tax vouchers value for purchase of services specified in Clause 2 2 of this Decree.
b payment vouchers) have not used the cash for goods, services purchased, unless the total value of goods and services purchased on each value below 20 million.
For goods, services purchased deferred installment, worth of 20 million or more, the base business pursuant to a contract of purchase of goods, services, value added invoices and vouchers not used the cash to buy their goods and services installment, deferred to enumerate, tax deductible input value. Case of payment vouchers not used due to time cash payment under the contract, the business still to be declared, the tax deduction of the input value. Up to the time of the payment under the contract or up to December 31 of each year for the contract payment time earlier on December 31, if no proof of payment is not cash the business establishments are not deducted value added tax input and must declare , adjust the input value added tax was deducted.
Goods and services purchased on according to the method of offset between the value of goods and services purchased on the value of goods and services sold is also considered non-cash payments; After the case compensated that part remaining value be paid by funds worth between 20 million and above are tax deductible only for case of payment vouchers not used cash.
Where to buy goods, services of a provider of value under 20 million, but the purchase several times in the same day had a total value of 20 million or more are tax deductible only for case of payment vouchers not used cash.
c) for goods, services for export are tax 0% in addition to the conditions specified in point a and point b of this Paragraph must also meet the following conditions:-Have a contract to sell, export or authorize the export goods processing, supply contracts of service with the Organization individuals overseas or in the tax-free zones;
-Have the certificate from payment of the goods, the export of services does not use the cash and other documents prescribed by law; for goods exported must have a customs declaration.
Goods and services are paid under complementary forms between goods, services for export goods, services imports, repay the state change is also considered non-cash payment.

The case: the foreign buyer lost liquidity due to the bankruptcy status; export goods do not ensure quality is destroyed immediately at the gate entry and export water losses due to objective reasons during transport outside the borders of Vietnam, to have vouchers, confirmations of third party alternative to the witness from non-cash payment shall also be considered as payment vouchers not used cash.
The Ministry of finance instructed the conditions for some cases of the sale of goods, the provision of a particular service is 0% and the tax records, vouchers for alternative payment vouchers not used cash.
Article 10. Reimbursement of value added value added tax refunds made in accordance with article 13 value added tax law and Account 7 article 1 of law amendments and supplements to some articles of the law on value added tax.
1. Base business value added tax according to tax deduction method if any of the input value added tax has not been deducted in the month (for the case of declaration by month) or in you (for the case of declaration according to you) shall be deducted from the next period; case estimated after twelve months from the first month or after four quarter from the first quarter generated value added tax amount not yet deducted that remains of the input value added tax has not been deducted, the base business is tax refund.
2. Business establishments newly set up under investment projects registered business, register value added tax according to the method of deduction, or project exploration and development of oil and gas deposits are in the investment phase, not yet in operation, if the investment period from 1 year upwards shall be reimbursement of value of goods use of the services, to invest each year. The case, if the amount of value added tax estimated of goods, services purchased to use for investments from 300 million over, value added tax is completed.
3. Base business activities are subject to value added tax according to the method of deduction have new investment projects (except investment project to build homes for sale) in the province, the central city in different provinces, the city, the main headquarters are in the investment phase is not yet in operation Yet, business registration, tax registration yet, if there is value added tax amount of the goods and services purchased to use for investments from 300 million over, value added tax is completed. Business establishments to declare establishment of private reimbursement for this case.
4. Business establishments in the month (for the case of declaration by month), quarterly (for the case of declaration according to you) have goods, services exports have increased value added tax number input has not been deducted from 300 million over, value added tax is completed by month, quarter; cases in the month, the quarter of input value added tax has not been deducted not enough 300 million shall be deducted in the month, next quarter.
5. Business value added tax according to tax deduction methods refundable value added tax when converting property, business transformation, merger, amalgamation, Division, separation, dissolution, bankruptcy, terminated the activities of surplus value tax or value added tax input has not been deducted.
6. value added tax refunds for programs, projects using funds official development assistance (ODA) non-refundable or non-refundable aid, humanitarian aid is provided as follows: a) Home program, project or main contractors, held by the foreign donors specify the management program the project, which uses the official development assistance (ODA) non-refundable refundable value added tax paid for goods and services purchased in Vietnam to serve program, project;
b) held in Vietnam using aid money not refunded the money, the Organization's humanitarian aid, foreign individuals to buy goods and services for the program, non-refundable aid projects, humanitarian aid in Vietnam, is the complete value added tax paid for goods , that service.
7. The audience enjoy diplomatic immunity privileges in accordance with the law on diplomatic immunity incentives to purchase goods, services in Vietnam to use is of value added tax paid indicated on the invoice value or on the payment voucher price paid record had tax value.
8. Foreigners who resided in Vietnam carrying foreign passports or immigration documents by the competent foreign authority are tax refund for goods purchased in Vietnam carried when exiting.
9. Business establishments have decided to refund the tax value of the competent authority under the provisions of the law and the case of value-added tax refund under the international treaties to which the Socialist Republic of Vietnam is a member.
Article 11. Where tax 1. Taxpayers Declaration, the value added tax at the place of production, local business.
2. The tax declaration, tax the value added by the method of deduction have production facilities accounting depends on the province, central cities other than the city, the main headquarters, the value added tax to be paid locally where the manufacturing base and local political headquarters.
The Ministry of finance guidelines specified in this article.
Chapter V ENFORCEMENT PROVISIONS article 12. The effect and enforcement responsibilities 1. The Decree has effect from January 1, 2014 and replaces Decree No. 123/2008/ND-CP dated 8 December 2008 and no. 121/2010/ND-CP on December 27, 2011 the Government detailing and guiding the implementation of some articles of the law on value added tax.
Annul paragraph 1 article 4 of Decree 92/2013/ND-CP of August 13, 2013 detailing the implementation of a number of articles with effect from 1 July 2013 of the revised Law, the addition of some articles of the law on enterprise income tax and the law on amendments and supplements to some articles of the law on value added tax from the date of the Decree has effect.
2. The Ministry of Finance shall guide the implementation of this Decree.
3. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.