Circular No. 93/2017/TT-BTC amends and supplements Sections 3 and 4 of Article 12 of Circular No. 219/2013/TT-BTC providing guidelines for the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP

Circular No. 93/2017/TT-BTC amends and supplements Sections 3 and 4 of Article 12 of Circular No. 219/2013/TT-BTC providing guidelines for the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP

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TT93_19092017BTC.pdf

Issued date	Effective date	Expired date
19/09/2017	05/11/2017	01/07/2025

Upper legal document
Document name	Issued date	Effective date	Expired date
209/2013/NĐ-CP	18/12/2013	01/01/2014	01/07/2025

Appended document
Document name	Issued date	Effective date	Expired date
219/2013/TT-BTC	31/12/2013	01/01/2014	01/07/2025

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The Law on Value Added Tax No. 13/2008/QH12

The Law on Value Added Tax No. 31/2013/QH13 amends the 2008 Law on Value Added Tax

The Law on Value Added Tax No. 71/2014/QH13 amends the 2008 Tax Law

The Law on Value Added Tax No. 106/2016/QH13 amends the 2008 Tax Law

The Value Added Tax (VAT) Law of 2024, effective from 1 July 2025

Law No. 90/2025/QH15 of 2025 Amending the 2024 Law on Value Added Tax (VAT)

Decree No. 209/2013/NĐ-CP provides detailed regulations and guidelines for certain provisions of the Law on Value Added Tax

Decree No. 91/2014/NĐ-CP amends and supplements Decree No. 209/2013/NĐ-CP regarding value-added tax

Decree No. 12/2015/NĐ-CP provides detailed regulations for the implementation of the Law amending and supplementing certain provisions of the Value Added Tax Law

Decree No. 10/2017/NĐ-CP amends Decree No. 209/2013/NĐ-CP regarding value-added tax

Decree No. 64/2024/ND-CP on Extension of Deadlines for Tax and Land Rent Payments in 2024

Decree No. 72/2024/ND-CP on Value Added Tax Reduction for the Last 6 Months of 2024

Decree No. 181/2025/ND-CP Guiding the 2024 Law on Value Added Tax (VAT)

Circular No. 219/2013/TT-BTC provides guidelines for the implementation of the Value Added Tax Law and Decree No. 209/2013/NĐ-CP

Circular No. 119/2014/TT-BTC amends Circular No. 219/2013/TT-BTC guiding the Value Added Tax Law regarding administrative procedure reforms and simplification of tax procedures

Circular No. 151/2014/TT-BTC provides guidelines for the implementation of Decree No. 91/2014/NĐ-CP amending and supplementing certain provisions of the Value Added Tax Law

Circular No. 26/2015/TT-BTC provides guidelines for the implementation of Decree No. 209/2013/NĐ-CP amending and supplementing certain provisions of the Value Added Tax Law

Circular No. 193/2015/TT-BTC amends and supplements Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Ministry of Finance, providing guidelines for the implementation of the Value Added Tax Law

Circular No. 130/2016/TT-BTC amends and supplements certain provisions of Circular No. 219/2013/TT-BTC issued by the Ministry of Finance, providing guidelines for the implementation of the Value Added Tax Law, and Decree No. 209/2013/NĐ-CP

Circular No. 173/2016/TT-BTC amends and supplements the first clause of Article 3, Clause 15 of Circular No. 219/2013/TT-BTC, providing guidelines for the implementation of the Value Added Tax Law, and Decree No. 209/2013/NĐ-CP

Circular No. 25/2018/TT-BTC amends Circular No. 219/2013/TT-BTC

Decree No. 82/2018/TT-BTC amends Decree No. 219/2013/TT-BTC

The Circular No. 43/2021/TT-BTC amends the Circular No. 219/2013/TT-BTC

Value Added Tax (VAT) Guide

Circular No. 69/2025/TT-BTC on Value Added Tax (VAT)