Circular No. 101/2025/TT-BNNMT guides other types of specialized machines for agricultural production not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP dated July 1, 2025, of the Government detailing certain provisions of the Law on Value Added Tax.

CIRCULAR

Guidelines for other specialized machines serving agricultural production not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing implementation of certain provisions of the Law on Value Added Taxagricultural production not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP dated July 1, 2025, of the Government detailing the implementation of certain provisions of the Law on Value Added Tax

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Pursuant to the Law on Value Added Tax No. 48/2024/QH15 dated November 26, 2024;

Pursuant to Decree No. 181/2025/NĐ-CP dated July 1, 2025 2025 of the Government detailing;

implementation of certain provisions of the Law on Value Added Tax 35/2025Pursuant to Decree No. /NĐ-CP dated2 25th day of 0 2025 month year of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Agriculture and;

Rural Development

On the proposal of the Director of the Department of Cooperative and Rural Development Economy; The Minister of Agriculture and Rural Development issues this Circular

guiding other specialized machines serving agricultural production not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing implementation of certain provisions of the Law on Value Added Tax 2024 (hereinafter referred to as Decree No. 181/2025/NĐ-CP).

Article 1. Scope of Application

This Circular guides other specialized machines serving agricultural production applying a 5% value added tax rate not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing implementation of certain provisions of the Law on Value Added Tax 2024 (hereinafter referred to as Decree No. 181/2025/NĐ-CP).

Article 2. Applicability

1. Taxpayers as prescribed in Article 3 of Decree No. 181/2025/NĐ-CP.

2. State management agencies for specialized machines and equipment serving agricultural production.

3. Tax administration agencies as prescribed by laws on tax administration.

4. Other organizations and individuals related. 3. Article 3. Specialized Machines Serving Agricultural Production Applying a 5% Value Added Tax Rate According to Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP

Issuing a list of specialized machines serving agricultural production applying a 5% value added tax rate not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP attached as Appendix to this Circular.

Article 4. 4Effectiveness

1. This Circular takes effect from the date of issuance.

2. The Department of Cooperative and Rural Development Economy shall take the lead in coordinating with relevant agencies and units to review the list of specialized machines serving agricultural production not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP, propose to the Minister of Agriculture and Rural Development for consideration, adjustment, and supplementation.

3. During the implementation process, if there are difficulties or obstacles, agencies, units, organizations, and individuals are requested to promptly report to the Ministry of Agriculture and Rural Development (through the Department of Cooperative and Rural Development Economy) for research and amendment.