This circular clarifies the application of value-added tax rates for imported grinding stones. Grinding stones used solely for grinding purposes shall be subject to a 5% rate, while those with additional functions such as cutting or crushing shall be subject to a 10% rate.
Đối tượng áp dụng
General Department of Customs, Provincial Tax Departments
Các điểm cốt lõi
- Grinding stones used solely for grinding purposes → are subject to value-added tax at the rate of 5% (This provision)
- Grinding stones with additional functions such as cutting or crushing → are subject to value-added tax at the rate of 10% (This provision)
- Other stone products in subheading 6804 shall be subject to a value-added tax rate of 10%
- Importing enterprises must comply with specific tax rates to avoid errors in declaration and payment
- The General Department of Customs, Provincial Tax Departments shall uniformly guide the application of tax rates for grinding stones
🌐 Tác động xã hội từ văn bản này
- Assist importing enterprises to understand and comply correctly with regulations on tax rates
- Support customs and tax authorities in uniformly guiding the application of tax rates for grinding stones
❓ Câu hỏi thường gặp
What is the value-added tax rate applicable to grinding stones used solely for grinding purposes?
5%
If grinding stones have additional functions such as cutting or crushing, what is the tax rate?
10%
Toàn văn
LETTER
OF THE GENERAL DEPARTMENT OF TAXES NUMBER 692 TC/TCT DATED JANUARY 22, 2002
REGARDING VALUE ADDED TAX ON WHETSTONE
RESPECTED: - General Department of Customs,
- Provincial Tax Departments,
The Ministry of Finance received Letter No. 6053/TCHQ-KTTT dated December 31, 2001 from the General Department of Customs reflecting difficulties in applying the value added tax rate for whetstone; regarding this issue, the Ministry of Finance has the following opinion:
BASED ON ANNEX IV ISSUED TOGETHER WITH Circular No. 122/2000/TT-BTC dated December 29, 2000 of 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; referring to the explanatory notes of the Harmonized System nomenclature of the World Customs Organization; then:
Whetstone belongs to subheading 6804, item "Specifically", is subject to value added tax at a rate of 5% (five percent). Other stone products in heading 6804 are subject to a value added tax rate of 10% (ten percent). Therefore:
- In the case where enterprises import whetstone shaped like wheels that only have grinding functions without other combined functions such as grinding and crushing or grinding and cutting, they are subject to value added tax at a rate of 5% (five percent).
- In the case where enterprises import whetstone shaped like wheels used for both grinding and cutting or grinding and crushing, they are subject to value added tax at a rate of 10% (ten percent).
The Ministry of Finance provides this opinion so that the General Department of Customs and provincial tax departments may be informed to uniformly implement it.
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