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.
Scope of application
["Ministry of National Defense", "Ministry of Public Security"]
Key points
- 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.
🌐 Social impact of this document
- Enterprises producing military equipment under the Ministry of National Defense and the Ministry of Public Security → must comply with regulations regarding the declaration and payment of VAT for all military equipment sold → ensuring compliance with the law.
- State management agencies such as the Ministry of Finance, the Ministry of National Defense, and the Ministry of Public Security → have additional grounds to provide guidance and supervise enterprises' tax obligations in producing military equipment.
❓ Frequently asked questions
Updating.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8935 TC/TCT DATED AUGUST 14, 2002
REGARDING VALUE-ADDED TAX ON MILITARY EQUIPMENT
Dear: - Ministry of National Defense
- Ministry of Public Security
According to reports from several provincial and municipal Tax Departments, in recent times the implementation of the Law on Value-Added Tax (VAT) for military equipment produced by enterprises under the Ministry of National Defense and the Ministry of Public Security has not been consistent: some units have declared and paid VAT according to legal provisions; other units have not declared or paid VAT on military equipment or only declare and pay VAT on military equipment sold outside their sector (not declaring sales within their own sector).
To comply with the provisions of the Law on Value-Added Tax, Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing and guiding implementation of the Law on Value-Added Tax, the Ministry of Finance requests the Ministry of National Defense and the Ministry of Public Security to instruct subordinate units and enterprises producing military equipment to declare and pay VAT for all military equipment sold, regardless of whether it is sold outside or within their sector.
The declaration and payment of VAT shall be carried out at the local tax authority where the production facility of the military equipment is headquartered according to procedures stipulated in Circular No. 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance guiding implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government on VAT.
During the process of implementation, if any difficulties arise, please coordinate with the Ministry of Finance to study and provide guidance for prompt resolution.
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