OFFICIAL LETTER NO.204/2013/NĐ-CP DATED 05 DECEMBER 2013 OF GOVERNMENT IN GUIDANCE OF THE PRESUMPTIVE TAX EXEMPTION OF 2013, 2014 FOR INDIVIDUALS, ORGANIZATIONS
According to Decree No. 204/2013/NĐ-CP:
The presumptive tax exemption (VAT, PIT) of 2013, 2014 for households, individuals doing business of the leased inns for employees, students, pupils; households, babysitters; households, individuals who supply shift meals for employees.
The payable VAT and CIT exemption arise in 2013 and 2014 for the shift meals delivery to employees ( excluding from the shift meals delivery to transporters, airliners, other business activities).
Households, dealers and enterprises are exempted under the regulations of this article must commits to stabilize the rental level of inns, the price of baby caring and the shift meals delivery of 2013 and 2014 is not more than the price level of December of the subsequent previous year.
