Circular No. 102/2002/TT-BTC stipulates the withholding of VAT for agricultural, forestry, and aquatic products purchased but not yet processed, applicable to commercial establishments and exporters as well as production and processing facilities. Notably, it does not allow the withholding of VAT at a rate of 1% when purchasing from sellers without invoices or production facilities that are not subject to VAT at the production stage.
적용 범위
Commercial establishments, exporters, and production and processing facilities.
핵심 사항
- Commercial establishments, exporters → purchase agricultural, forestry, and aquatic products not yet processed from sellers without invoices or production facilities not subject to VAT at the production stage but using VAT invoices when selling out → shall not be allowed to withhold VAT at a rate of 1% based on the value of the purchased goods.
- Production and processing facilities → purchase agricultural, forestry, and aquatic products not yet processed from sellers without invoices or production facilities not subject to VAT at the production stage but using VAT invoices for producing and processing exported goods → shall not be allowed to withhold VAT at a rate of 1% based on the value of the purchased goods.
- This Circular takes effect from November 11, 2002.
- All previous guidelines on the withholding of VAT for agricultural, forestry, and aquatic products not yet processed that contradict this Circular are abolished.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces the burden of VAT for commercial establishments and exporters when purchasing goods from sellers without invoices or production facilities not subject to VAT.
- Negative impact: Increases management and control costs for production and processing facilities due to compliance with new regulations on the withholding of VAT.
❓ 자주 묻는 질문
What percentage of VAT can commercial establishments deduct when purchasing goods from sellers without invoices?
Shall not be allowed to withhold VAT at a rate of 1% based on the value of the purchased goods.
What percentage of VAT can production facilities deduct when purchasing agricultural, forestry, and aquatic products not yet processed from production facilities not subject to VAT at the production stage?
Shall not be allowed to withhold VAT at a rate of 1% based on the value of the purchased goods.
When does this Circular take effect?
This Circular takes effect from November 11, 2002.
How were the old guidelines on the withholding of VAT for agricultural, forestry, and aquatic products not yet processed?
All previous guidelines contradictory to this Circular are abolished.
Which entities may reflect difficulties encountered during the implementation of this Circular?
Units may report to the Ministry of Finance for additional guidance.
전문
CIRCULARPreamble
OF THE MINISTRY OF FINANCE NO. 102/2002/TT-BTC DATED NOVEMBER 11, 2002AM 2002
AMENDING AND - Office of the President of the StateCOMPLEMENTING THE REGULATION ON TAX DEDUCTION FOR GOODS PURCHASED AS AGRICULTURAL, FOREST, AND FISHERY PRODUCTS - Office of the President of the StateAFTER PROCESSINGAGRACE PERIOD - Office of the President of the StateGUIDELINES AT CIRCULAR NO. 82/2002/TT-BTC DATED SEPTEMBER 18, 2002 OF THE MINISTRY OF FINANCE AMENDING AND COMPLEMENTING CERTAIN CONTENTS CHPreambleOF CIRCULAR NO. 122/2000/TT-BTC DATED DECEMBER 29, 2000PreambleOF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREEPreambleNUMBER 79/2000/N - Office of the President of the State-CP DATED DECEMBER 29, 2000 ISSUED BY THE GOVERNMENT TO DETAIL THE IMPLEMENTATION OF THE VALUE ADDED TAX LAW BASED ON THE VALUE ADDED TAX LAW NUMBER 02/1997/QH9 DATED MAY 10, 1997;PreambleBASED ON THE DECREE NUMBER 95/2002/N
-CP DATED NOVEMBER 11, 2002 OF THE GOVERNMENT AMENDING AND COMPLEMENTING CLAUSE 3PreambleOF THE DECREE NUMBER 76/2002/N - Office of the President of the State-CP DATED SEPTEMBER 13, 2002 OF THE GOVERNMENT AMENDING AND COMPLEMENTING THE DECREE
NUMBER 79/2000/N- Office of the President of the State-CP DATED DECEMBER 29, 2000 ISSUED BY THE GOVERNMENT TO DETAIL THE IMPLEMENTATION OF THE VALUE ADDED TAX LAW - Office of the President of the State-CP DATED SEPTEMBER 13, 2002 OF THE GOVERNMENT AMENDING AND COMPLEMENTING THE DECREE
THE MINISTRY OF FINANCE GUIDES THE AMENDMENT OF THE REGULATION ON VALUE ADDED TAX DEDUCTION
CamendFOR GOODS PURCHASED AS AGRICULTURAL, FOREST, AND FISHERY PRODUCTS AFTER PROCESSINGamendGUIDELINES AT POINT 1, SECTION IV OF CIRCULAR NO. 82/2002/TT-BTC DATED SEPTEMBER 18, 2002amend1) COMMERCIAL UNITS, EXPORTERS PURCHASING GOODS AS AGRICULTURAL, FOREST, AND FISHERY PRODUCTS NOT YET PROCESSED FROM SELLERS WITHOUT INVOICES, FROM PRODUCTION UNITS NOT SUBJECT TO VALUE ADDED TAX AT THE PRODUCTION STAGE BUT USING VALUE ADDED TAX INVOICES WHEN SELLING OUT ARE NOT ENTITLED TO DEDUCT VALUE ADDED TAX AT A RATE OF 1% CALCULATED ON THE VALUE OF PURCHASED GOODS ACCORDING TO THE INVENTORY LIST AND VALUE ADDED TAX INVOICE.
Camend2) PRODUCTION UNITS, PROCESSING UNITS PURCHASING AGRICULTURAL, FOREST, AND FISHERY PRODUCTS NOT YET PROCESSED FROM SELLERS WITHOUT INVOICES, PURCHASING FROM PRODUCTION UNITS NOT SUBJECT TO VALUE ADDED TAX AT THE PRODUCTION STAGE BUT USING VALUE ADDED TAX INVOICES TO PRODUCE, PROCESS EXPORT GOODS ARE NOT ENTITLED TO DEDUCT VALUE ADDED TAX AT A RATE OF 1% CALCULATED ON THE VALUE OF PURCHASED GOODS ACCORDING TO THE INVENTORY LIST AND VALUE ADDED TAX INVOICE.đTHIS CIRCULAR TAKES EFFECT FROM NOVEMBER 11, 2002.- Office of the President of the StateALL GUIDELINES ON VALUE ADDED TAX DEDUCTION FOR AGRICULTURAL, FOREST, AND FISHERY PRODUCTS NOT YET PROCESSED CONTRARY TO THE GUIDELINES OF THIS CIRCULAR SHALL BE ABOLISHED.amendIN THE COURSE OF IMPLEMENTATION, IF THERE ARE ANY DIFFICULTIES, WE REQUEST THE UNITS TO REPORT TO THE MINISTRY OF FINANCE FOR ADDITIONAL GUIDANCE. đ, amend and supplement Clause 3 - Office of the President of the StateAT THE REQUEST OF THE DEPARTMENT OF TAX POLICY; THE PRICE MANAGEMENT DEPARTMENT; đecision No. 76/2002/N- Office of the President of the State-CP dated September 13, 2002 of the Government to amend đto amend and supplement some - Office of the President of the Staterticle of the đecision No. 79/2000/N- Office of the President of the State-CP dated December 29, 2000 guiding đhe implementation details of the Law on Value Added Taxamendc) Participating in assessing the conditions of food production and business establishments in the area according to the分级回复
Ministry of Financeconcerning the classification and determination of state management authority in the field of crop productionuide the amendment đng the deduction of VAT đr agricultural, forestry, and aquatic products purchased that have not undergone processingconcerning the classification and determination of state management authority in the field of crop productionhrough processingconcerning the classification and determination of state management authority in the field of crop productionuide at đint 1, Section IV Circularconcerning the classification and determination of state management authority in the field of crop productionumber 82/2002/TT-BTC dated September 18, 2002 issuedconcerning the classification and determination of state management authority in the field of crop productionng được sửa lại là Quyết định số 53/2003/Q-BTC.
1) Trading establishments, exporters purchasing agricultural, forestry, and aquatic products that have not undergone processing from sellers without invoices, from production units not subject to VAT at the production stage but using VAT invoices when selling shall not be entitled to deduct VAT at a rate of 1% based on the value of the purchased goods according to the inventory list and VAT invoice.
2) Production and processing units purchasing agricultural, forestry, and aquatic products that have not undergone processing from sellers without invoices, purchasing from production units not subject to VAT at the production stage but using VAT invoices for producing and processing export goods shall not be entitled to deduct VAT at a rate of 1% based on the value of the purchased goods according to the inventory list and VAT invoice.
This Circular takes effect from November 11, 2002.
Any guidance on the deduction of VAT for agricultural, forestry, and aquatic products that have not undergone processing contrary to the guidance provided in this Circular shall be abolished.
In the course of implementation, if there are any difficulties, please report them to the Ministry of Finance for supplementary guidance.
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