Circular 219/2013/TT-BTC dated December 31, 2013 provides guidance on the commodities and services that are subject to tax and not subject to tax, taxpayers, basis and methods for calculating, ...
Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on detailing and guiding implementation of several articles of Law on Value-Added Tax
Law on Value-Added Tax 13/2008/QH12, dated June 03, 2008 provides for objects subject and not subject to value-added tax, taxpayers, tax bases, tax calculation methods, and tax credit and refund.