This circular specifies the determination of Calcium sulphate as a basic chemical and applies a VAT rate of 5%. This document is significant in adjusting tax policies for certain specific products.
Đối tượng áp dụng
State management agencies, enterprises, and organizations related to Calcium sulphate products
Các điểm cốt lõi
- Calcium sulphate is determined to be a basic chemical under Article 7 of Decree No. 79/2000/NĐ-CP.
- The VAT rate applicable to Calcium sulphate products is 5%.
- Enterprises producing and trading in Calcium sulphate benefit from the preferential tax rate, reducing financial costs.
- Taxpayers must comply with the new tax regulations to avoid legal violations.
🌐 Tác động xã hội từ văn bản này
- Enterprises producing and trading in Calcium sulphate benefit from the preferential tax rate, reducing financial costs.
- Taxpayers must comply with the new tax regulations to avoid legal violations.
❓ Câu hỏi thường gặp
To which category does the product Calcium sulphate belong?
Calcium sulphate is determined as a basic chemical.
What is the VAT rate applicable to Calcium sulphate products?
The VAT rate applicable to Calcium sulphate products is 5%.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9367 TC/TCT DATED OCTOBER 2, 2001
REGARDING THE VALUE-ADDED TAX RATE FOR CERTAIN PRODUCTS
CALCIUM SULPHATE
We hereby transmit to:
- Ministries, ministerial-level agencies, and government agencies;
- People's Committees of provinces and centrally governed cities.
Pursuant to point 2, Article 7, Chapter II of the Decree No. 79/2000/NĐ-CP dated December 29, 2000 providing detailed regulations for implementation of the Law on Value Added Tax (VAT); and in consideration of the opinions expressed by the Ministry of Science, Technology and Environment in Letter No. 2474/BKHCNMT-CN dated August 31, 2001 and those of the Ministry of Industry in Letter No. 3724/CV-CNCL dated June 7, 2001 regarding the determination of basic chemical products, it is hereby determined that:4The product Calcium sulphate with the chemical formula CaSO2.2H
O falls under the category of basic chemical products and shall be subject to a VAT rate of 5%.
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