This document stipulates a 5% value-added tax rate applicable to compasses, navigation devices, and fish-finding equipment used in the fisheries industry.
要点
- Special marine equipment installed on fishing vessels for fishing activities belonging to the group with code number specified in the list of import-export goods as 9014 → applies a 5% value-added tax rate → Article 2 Circular No. 6302/TC/TCT
- Relevant agencies when implementing if encountering difficulties → promptly report to the Ministry of Finance for further guidance and supplementary instructions
🌐 本文件的社会影响
更新中。
❓ 常见问题
Which group does special marine equipment installed on fishing vessels belong to?
Belongs to the group with code number specified in the list of import-export goods as 9014.
What is the value-added tax rate applied to special marine equipment installed on fishing vessels?
Applies a 5% value-added tax rate.
If encountering difficulties during implementation, which agency should be reported to?
Promptly report to the Ministry of Finance for further guidance and supplementary instructions.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 6302 TC/TCT ON JULY 6, 2001
REGARDING VAT RATE
Dear: Ministry of Fisheries
In response to the letter number 1539/TS-TCKT dated June 1, 2001 from the Ministry of Fisheries regarding the request to adjust the value-added tax (VAT) rate for maritime equipment, the Ministry of Finance provides its opinion as follows: Pursuant to Circular No. 122/2000/TT-BCT 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, marine compasses, positioning devices, and fish-finding machines, which are specialized maritime equipment installed on fishing vessels to support fisheries activities, fall under the category with item numbers specified in the list of goods for import and export as 9014, applying a VAT rate of 5%.
During implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for further guidance.
During the implementation process, if any difficulties arise, the Ministry of Fisheries and relevant agencies are requested to promptly reflect such issues to the Ministry of Finance for research and supplementary guidance.
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