TT 219- GUIDING THE IMPLEMENTATION OF THE LAW ON VALUE-ADDED TAX

GUIDING THE IMPLEMENTATION OF THE LAW ON VALUE-ADDED TAX AND THE GOVERNMENT’S DECREE NO. 209/2013/ND-CP OF DECEMBER 18, 2013, DETAILING AND GUIDING A NUMBER OF ARTICLES OF THE LAW ON VALUE-ADDED TAX1

Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax, and June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s 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 Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance guides the implementation of value-added tax as follows:

1 Công Báo Nos 237-238 (01/3/2014)