This Circular guides the exemption of VAT and corporate income tax for the business of wholesaling unprocessed agricultural goods domestically, with the aim of encouraging the consumption of agricultural products. The document applies to organizations and individuals participating in this activity.
适用范围
Organizations and individuals engaged in the business of wholesaling unprocessed agricultural goods domestically.
要点
- Organizations and individuals engaged in the business of wholesaling are not required to pay VAT and corporate income tax on unprocessed agricultural goods (Point 1).
- Goods exempted from tax must still have invoices or purchase lists as prescribed when transported on the road (Point 2).
- This Circular takes effect from the date of issuance.
🌐 本文件的社会影响
- Encouraging the consumption of agricultural products, promoting the business of wholesaling.
- Reducing the tax burden for organizations and individuals participating in this activity.
❓ 常见问题
Which types of goods are exempt from tax?
Unprocessed agricultural goods domestically such as rice, corn, potatoes, cassava, fresh vegetables and fruits, livestock, poultry, eggs, and aquaculture products.
Is an invoice required during transportation?
An invoice or purchase list as prescribed must be provided when transporting on the road.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 91/2000/TT-BTC |
Hanoi, September 6, 2000 |
CIRCULAR
Guidelines for implementing Resolution No. 09/2000/NQ-CP dated June 5, 2000 of the Government on exemption from Value Added Tax (VAT) and Corporate Income Tax (CIT) at the distribution stage to encourage consumption of agricultural products
Pursuant to Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Law on VAT;
Pursuant to Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on CIT;
Pursuant to Point 3a, Part II, Resolution No. 09/2000/NQ-CP dated June 15, 2000 of the Government on certain policies and measures for economic restructuring and consumption of agricultural products, which states: "Exemption from turnover tax on agricultural products."
The Ministry of Finance hereby provides guidance as follows:
1. Organizations and individuals engaged in wholesale trade activities (collectively referred to as wholesale traders) shall not be required to pay VAT and CIT on wholesale trade activities involving agricultural products produced domestically without processing.
Agricultural products produced domestically without processing include:
+ Crop products such as: rice, corn, potatoes, cassava, various types of fresh vegetables, fruits, live forest products such as timber trees, oilseed trees.
+ Livestock products such as: various types of livestock, poultry, eggs, aquaculture products.
2. Agricultural products exempted from VAT and CIT at the distribution stage (wholesale trade) must still have invoices or purchase receipts according to prescribed regulations during transportation.
3. This Circular takes effect from the date of issuance. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for supplementary guidance./.
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DEPUTY MINISTER (signed) Vu Van Ninh |
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