
Consolidated Circular 13 / VBHN-BTC dated on consolidation of the Law on Value Added Tax Circular 93/2017 / TT-BTC amending and. Circular №93/2017/TT-BTC dated September 19. 2017 amendments to clause 3 and clause 4 article 12 of Circular 219/2013/TT-BTC (amended in Circular. 93/2017/TT-BTC (“Circular No. 93”): registration requirement of value added tax (VAT) calculation method is modified. On 19th September 2017.
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