Uni 07-12-2015 - Circular 193/2015/TT-BTC amending, adding Circular 219/2013/TT-BTC

MOF issued Circular 193/2015/TT-BTC amending, adding Circular 219/2013/TT-BTC implementing some articles of Law on VAT. Circular 193/2015/TT-BTC adding cases of that organizations, enterprises receive remunerations from authorities, they do not have to declare, pay VAT.

Remuneration of other receivables, other payables from authorities do not have to declare, pay VAT are remunerations received from:

• Voluntary social insurance, health insurance receivable from social insurance office;
• Allowance payable to people who have public works, other allowance for Ministry of Labor and Social Affairs;
• Tax receipts from households for tax authorities and other receivables, other payables to authorities.

Circular 193/2015/TT-BTC takes effects from 10 Jan 2016.