Circular No. 3154/TC/TCT stipulates that a value-added tax (VAT) rate of 5% shall be applied to tires, inner tubes, and rims with a size of 900-20 inches or larger. This document guides enterprises to apply the correct VAT rate and does not require adjustments for cases where taxes were previously paid at different rates.
适用范围
Provincial Tax Departments; enterprises engaged in selling complete sets or individual parts of tires, inner tubes, and rims with a size of 900-20 inches or larger
要点
- Enterprises engaged in selling complete sets or individual parts of tires, inner tubes, and rims with a size of 900-20 inches or larger must apply the VAT rate of 5% (Point 2.9 Section II Part B Circular No. 122/2000/TT-BTC)
- Cases where taxes were previously paid at different rates do not require adjustments
🌐 本文件的社会影响
- To help enterprises understand and comply with the regulations on VAT rates, avoiding errors in tax declaration and payment.
- Ensuring consistency in applying VAT rates to tires, inner tubes, and rims with a size of 900-20 inches or larger.
❓ 常见问题
Enterprises engaged in selling complete sets or individual parts of tires, inner tubes, and rims with a size of 900-20 inches or larger must apply what VAT rate?
Must apply the VAT rate of 5%.
Do cases where taxes were previously paid at different rates need adjustments?
No, cases where taxes were previously paid at different rates do not require adjustments.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 3154 TC/TCT DATE: APRIL 2, 2002
REGARDING VAT RATE FOR TIRES, INNER TUBES,
AND RIM SETS SIZE FROM 900-20 AND ABOVE
Dear: Provincial Tax Departments
Recently, the Ministry of Finance received letters from several enterprises inquiring about the application of value-added tax (VAT) rates for tires and inner tubes belonging to rim sets size from 900-20 and above. Regarding this matter, the Ministry of Finance provides the following opinion:
According to Article 2.9, Section II, Part B of Circular No. 122/2000/TT-BTC dated December 29, 2000 issued by the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value-Added Tax (VAT), tires and rim sets size from 900-20 and above are subject to a VAT rate of 5%.
To ensure uniformity in applying the VAT rate for this group of products, enterprises producing and selling either complete or separate units of tires, inner tubes, and rims belonging to rim sets size from 900-20 and above shall apply a VAT rate of 5%.
Cases where different VAT rates were previously applied compared to the guidance provided in this letter and have already been declared and paid will not be recalculated for tax purposes.
The Ministry of Finance informs Provincial Tax Departments of this matter and requests them to guide relevant units to implement it accordingly.
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