Circular No. 8935/TC/TCT regarding value-added tax on military equipment

This document stipulates that units under the Ministry of National Defense and the Ministry of Public Security must declare and pay VAT for all military equipment sold, regardless of whether it is sold internally or externally. This ensures compliance with the Law on Value-Added Tax.

Đối tượng áp dụng

["Ministry of National Defense", "Ministry of Public Security"]

Các điểm cốt lõi

• Enterprises under the Ministry of National Defense and the Ministry of Public Security → must declare and pay VAT for all military equipment sold, regardless of whether it is sold externally or internally within their industry → in accordance with Article 1 of Decree No. 79/2000/NĐ-CP dated December 29, 2000 issued by the Government on value-added tax.
• The declaration and payment of VAT shall be carried out at the local level where the production unit of military equipment is headquartered → in accordance with Circular No. 122/2000/TT-BTC dated December 29, 2000 issued by the Ministry of Finance.
• During implementation, if there are any difficulties, enterprises must coordinate with the Ministry of Finance to receive guidance and timely resolution.
• The declaration and payment of VAT for military equipment must comply strictly with the provisions of the Law on Value-Added Tax (VAT) and related implementing regulations.
• Units producing military equipment under the Ministry of National Defense and the Ministry of Public Security need to declare and pay VAT for all military equipment sold, regardless of whether it is internal or external sales.