Circular No. 13293/TC-CST stipulates that the value-added tax (VAT) rate for malt is 10% from the date of issuance of this circular, applicable to importation, production, and commercial trading.
适用范围
State management agencies and businesses in the field of VAT
要点
- Businesses → must pay VAT on malt at a rate of 10% → Article 4 of the Law on Value-Added Tax
- State management agencies → uniformly implement the application of a 10% tax rate for malt from the date this circular takes effect → Clause 2 of Circular No. 13293/TC-CST
- Businesses that have paid VAT at different rates before the issuance of this circular are not required to make retroactive payments → Clause 2 of Circular No. 13293/TC-CST
- Malt includes both unroasted and roasted malt, belonging to subheading 1107.10.00, 1107.20.00 in the List of VAT Rate Tariff under the Preferential Import Tariff Schedule → Clause 1 of Circular No. 13293/TC-CST
- The uniform application rate of 10% applies to importation, production, and commercial trading stages → Clause 1 of Circular No. 13293/TC-CST
🌐 本文件的社会影响
- Businesses producing or trading in malt are subject to a tax rate of 10% from the date this circular takes effect, creating equal competition conditions
- Taxpayers do not need to make retroactive payments if they have already paid before the issuance of this circular
❓ 常见问题
What is the VAT rate for malt?
10%
When does this circular take effect?
From the date the Ministry of Finance issues and promulgates the circular
Which subheading does malt belong to in the List of VAT Rate Tariff under the Preferential Import Tariff Schedule?
Subheadings 1107.10.00, 1107.20.00
Do businesses that have paid at different rates before the issuance of this circular need to make retroactive payments?
No retroactive payment is required
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 13293/TC-CST ON NOVEMBER 16, 2004
REGARDING VALUE ADDED TAX RATES FOR MALT
To: - Ministries, agencies at the ministerial level, and government agencies
- People's Committees of provinces and centrally governed cities
The Ministry of Finance has received enterprises' recommendations and those from some ministries and sectors regarding value added tax (VAT) on malt. In order to implement a consistent tax policy, the Ministry of Finance provides guidance on VAT rates for malt as follows:
Pursuant to the Law on Value Added Tax; the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax; Circular No. 62/2004/TT-BTC dated June 24, 2004 issued by the Ministry of Finance guiding the implementation of VAT rates according to the List of Preferential Import Tariff Rates; based on actual circumstances and opinions from the Ministry of Industry in Letter No. 5038CV/TCKT dated September 28, 2004:
1. APPLY a VAT rate of 10% for malt (including both unroasted and roasted malt) under subheadings 1107.10.00 and 1107.20.00 in the List of VAT Rates according to the Preferential Import Tariff Rate List issuedtogether with Circular No. 62/2004/TT-BTC dated June 24, 2004 by the Ministry of Finance. This rate shall be uniformly applied at importation, production, and commercial trading stages. 2\. The VAT rate specified in point 1 above shall apply from the date this letter is signed and issued by the Ministry of Finance. For enterprises that have already paid VAT according to tax authorities' notifications with a different rate before the issuance of this letter, no retroactive collection will be made. During implementation, if any issues arise, please promptly report them to the Ministry of Finance for unified guidance on resolution.
2. The rate of VAT as provided for in point 1 above shall be applied from the date on which the Ministry of Finance issues this circular. In cases where enterprises have already paid VAT according to notifications by tax authorities and customs offices at a different rate than that specified above before the issuance of this circular, no back taxes shall be pursued.
During implementation, if any difficulties arise, agencies and units are requested to promptly report them to the Ministry of Finance for unified guidance on handling.
关系图
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