Circular No. 101/2025/TT-BNNMT guides other types of specialized machines for agricultural production to apply a 5% value added tax rate, not specified in Decree No. 181/2025/NĐ-CP. This document aims to specify the list of machinery to apply preferential tax policies for agricultural production activities.
适用范围
["Taxpayer", "State management agency for specialized machines and equipment serving agricultural production", "Tax administration agency", "Other organizations and individuals related"]
要点
- "Taxpayer" as defined in Article 3 of Decree No. 181/2025/NĐ-CP → applies a 5% value added tax rate for other types of specialized machines for agricultural production not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP (Article 3)
- The Department of Cooperative and Rural Development Economy → is responsible for reviewing the list of other specialized machines for agricultural production not specified in Clause 6, Article 9 of Decree No. 181/2025/NĐ-CP, and proposing the Minister for consideration and adjustment (Article 4.2)
- This Circular takes effect from the date of issuance (Article 4.1)
- State management agencies for specialized machines and equipment serving agricultural production → must follow the guidance of this Circular to apply preferential tax rates
- Other organizations and individuals related → need to comply with the provisions of this Circular when participating in agricultural production activities
🌐 本文件的社会影响
- "Taxpayer" benefits from the application of preferential tax rates for machinery serving agricultural production, reducing investment costs
- State management agencies for specialized machines and equipment serving agricultural production have additional work to review and adjust the list of machinery
- The application of preferential tax rates may promote investment in the agricultural production sector, contributing to rural economic development
❓ 常见问题
What types of machinery does this Circular guide?
This Circular guides other types of specialized machines for agricultural production applying a 5% value added tax rate not specified in Clause 6, Article 19 of Decree No. 181/2025/NĐ-CP.
What is the preferential tax rate?
The preferential tax rate applied to other types of specialized machines for agricultural production is 5%.
When does this Circular take effect?
This Circular takes effect from the date of issuance.
全文
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MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 101/2025/TT-BNNMT |
Hanoi, December 31, 2025 |
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
____________
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.
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DEPUTY MINISTER VICE MINISTER (Signed) Vo Van Hung |
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