Circular No. 84/2009/TT-BTC stipulates that the value-added tax rate for Agrotain shall be 5%, effective from May 4, 2009. This document amends Circular No. 131/2008/TT-BTC of the Ministry of Finance.
Scope of application
Enterprises producing and trading in Agrotain and competent tax authorities.
Key points
- For Agrotain → the applicable value-added tax rate is 5% → from May 4, 2009.
🌐 Social impact of this document
- Enterprises producing and trading in Agrotain must comply with the new tax rate, which may affect their costs and profits.
- Tax authorities need to update regulations to ensure accuracy in tax assessment.
❓ Frequently asked questions
What is the value-added tax rate for Agrotain?
The value-added tax rate for Agrotain is 5% according to Circular No. 84/2009/TT-BTC.
When does this circular take effect?
This circular takes effect from May 4, 2009.
Who are the subjects to whom this circular applies?
This circular applies to enterprises producing and trading in Agrotain and competent tax authorities.
Which code does Agrotain fall under in the Value-Added Tax Tariff Schedule?
Agrotain falls under code 2929.90.90.00 in the Value-Added Tax Tariff Schedule.
Which circular does this circular replace?
This circular amends Circular No. 131/2008/TT-BTC of the Ministry of Finance.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 84/2009/TT-BTC |
Hanoi, April 28, 2009 |
CIRCULAR
Regarding the amendment of Circular No. 131/2008/TT-BTC
dated December 26, 2008 of the Ministry of Finance
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Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;
Pursuant to the Decree No. 123/2008/NĐ-CP dated December 8, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the application of the rate of value added tax for the product Agrotain as follows:
Article 1. Rate of Value Added Tax for Agrotain:
The rate of value added tax for the product Agrotain (chemical formula C4H14N3PS)chemical formula C4H14N3PSis 5% under code 2929.90.90.00 in the Value Added Tax Tariff issued together with Circular No. 131/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance.
Article 2. Effective Date
This Circular takes effect from May 4, 2009./.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - People's Committees of provinces and centrally governed cities; - Supreme People's Procuracy; Supreme People's Court; State Audit Office; Ministries, ministerial-level agencies, and agencies under the Government; - DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE; - Units under and directly under the Ministry of Finance; Tax Departments, Customs Departments of provinces and cities; - Official Gazette; Government Portal and Ministry of Finance Portal; - To be filed: VT, Tax Policy Department. |
DEPUTY MINISTERDEPUTY MINISTER (signed) Do Hoang Anh Tuan |
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