This document specifies the rate of value-added tax applicable to imported cobalt oxide, depending on the specific chemical formula of the product. Notably, cobalt oxide with the formula CoO is subject to a 5% tax, while Co2O3 or Co3O4 is subject to a 10% tax.
要点
- Cobalt oxide with the chemical formula CoO falls under group 282 and is subject to value-added tax at a rate of 5% pursuant to Article 1
- Products consisting of cobalt oxide with the chemical formulas Co2O3 or Co3O4 are subject to value-added tax at a rate of 10% pursuant to Article 2
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 5958 TC/TCT DATED JUNE 17, 2002
REGARDING VALUE ADDED TAX ON CHEMICAL PRODUCTS
Dear: General Department of Customs
The Ministry of Finance has received Letter No. 1983 TCHQ/KTTT dated May 6, 2002 from the General Department of Customs requesting guidance on applying the value added tax rate for imported cobalt oxide with chemical formula CoO.3O4 The Ministry of Finance comments as follows:
Based on Circular No. 1131 TC/TCT dated February 14, 2001 issued by the Ministry of Finance regarding the addition to the list of basic chemicals and Appendix IV promulgated together with 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; it is determined that: cobalt oxide with chemical formula CoO belongs to Group 282 and is subject to VAT at a rate of 5% (five percent).
In case a chemical company imports cobalt oxide with chemical formula Co2O3 or Co3O4 it shall be subject to VAT at a rate of 10% (ten percent).
The Ministry of Finance provides this opinion for the General Department of Customs to be aware and guide implementation accordingly.
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