This Circular guides the exemption from value-added tax and corporate income tax for the temporary trade activities of foodstuffs and fresh agricultural products during the Tet holiday in 1999.
적용 범위
Business entities engaged in temporary trade of foodstuffs and fresh agricultural products; market control forces
핵심 사항
- From February 1, 1999 to April 30, 1999, exemption from value-added tax and corporate income tax shall apply to business entities engaged in temporary trade of food (rice, corn, sweet potatoes) - Article 1 a
- Exemption applies to fresh agricultural products such as live pigs, chickens, ducks, geese; pork, beef, chicken, duck meat; seafood - Article 1 b
- Exemption applies to fresh vegetables and fruits for daily consumption - Article 1 c
- Processed foodstuffs and imported goods are not exempt from tax - Article 2
- Market control forces shall not arbitrarily stop vehicles for inspection, thereby hindering the circulation of fresh agricultural products during the specified period - Article 3
🌐 이 문서의 사회적 영향
- Reduce costs for businesses trading in foodstuffs and fresh agricultural products
- Increase supply of foodstuffs and fresh agricultural products to meet Tet demand
- Minimize obstruction of goods circulation
❓ 자주 묻는 질문
For how long is the exemption from value-added tax and corporate income tax applicable?
From February 1, 1999 to April 30, 1999
Which items are exempt from tax?
Food (rice, corn, sweet potatoes), fresh agricultural products such as live pigs, chickens, ducks, geese; pork, beef, chicken, duck meat; seafood and fresh vegetables and fruits
Which items are not exempt from tax?
Processed foodstuffs and imported goods
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: 08/1999/TT-BTC |
Hanoi, January 28, 1999 |
CIRCULAR
ISSUED BY THE MINISTRY OF FINANCE DECREE NO. 08/1999/TT-BTC DATED JANUARY 28, 1999 GUIDING THE IMPLEMENTATION OF EXEMPTION FROM VALUE ADDED TAX AND ENTERPRISE INCOME TAX FOR THE ACTIVITY OF TRADING IN COMMODITIES SUCH AS GRAIN, FOODSTUFFS, AND FRESH PRODUCE DURING THE LUNAR NEW YEAR CELEBRATIONS IN THE YEAR OF THE CAT
Pursuant to point 2 of Article 1 of Decision No. 05/1999/QĐ-TTg dated January 23, 1999 of the Prime Minister regarding exemption from tax on trading activities involving grain and foodstuffs.
The Ministry of Finance guides the implementation of exemption from Value Added Tax and Enterprise Income Tax for trading activities involving grain and fresh foodstuffs to meet demand during the Lunar New Year celebrations in 1999 as follows:
1. From February 1, 1999 to April 30, 1999, exemption from Value Added Tax and Enterprise Income Tax shall apply to businesses engaged in trading activities involving the following items:
a) Grain including: rice of all types, corn, potatoes, cassava.
b) Fresh foodstuffs including:
- Pigs, chickens, ducks, geese that have not been slaughtered; pork, beef, mutton, chicken meat, duck meat, goose meat.
- Aquatic and marine products.
c) Fresh vegetables and fruits for daily meals.
2. Businesses engaged in trading activities involving processed grain and foodstuffs; fresh grain and foodstuffs imported from abroad are not eligible for tax exemption as provided in point 1 above.
3. Market control forces shall not arbitrarily stop vehicles to conduct inspections, thereby hindering the circulation of fresh grain and foodstuffs during the period specified in point 1 above.
|
|
Pham Van Trong (Signed) |
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: