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List of special-purpose machinery serving agricultural production to 5% VAT from December 31, 2025

List of special-purpose machinery serving agricultural production to 5% VAT from December 31, 2025

List of special-purpose machinery serving agricultural production to 5% VAT from December 31, 2025

The Minister of Agriculture and Environment has promulgated Circular No. 101/2025/TT-BNNMT on providing guidance on other special-purpose machinery serving agricultural production not yet specified in Clause 6, Article 19 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025, detailing a number of articles of the Law on Value-Added Tax.

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