Circular 101/2025/TT-BNNMT Circular 101/2025/TT-BNNMT other special-purpose machinery serving agricultural production not yet specified in Decree 181/2025/ND-CP

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Circular No. 101/2025/TT-BNNMT dated December 31, 2025 of the Ministry of Agriculture and Environment 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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Official number:101/2025/tt-bnnmtSigner:Vo Van Hung
Type:CircularExpiry date:Updating
Issuing date:31/12/2025Effect status:
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Fields:Agriculture - Forestry, Tax - Fee - Charge
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Effect status: Known

THE MINISTRY OF AGRICULTURE AND ENVIRONMENT
________

No. 101/2025/TT-BNNMT

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

_______________________

Hanoi, December 31, 2025

CIRCULAR

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

 

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15 dated November 26, 2024;

Pursuant to 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;

Pursuant to Government’s Decree No. 35/2025/ND-CP dated February 25, 2025, defining the functions, tasks, tasks, powers and organizational structure of the Ministry of Agriculture and Environment;

At the proposal of the Director of the Department of Cooperatives and Rural Development;

The Minister of Agriculture and Environment hereby promulgates the Circular 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.

 

Article 1. Scope of regulation

This Circular Providing guidance on other special-purpose machinery serving agricultural production subject to the value-added tax rate of 5%, 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 2024 Law on Value-Added Tax (hereinafter referred to as Decree No. 181/2025/ND-CP).

Article 2. Subjects of application

1. Taxpayers as defined in Article 3 of Decree No. 181/2025/ND-CP.

2. State management agencies in charge of special-purpose machinery and equipment serving agricultural production.

3. Tax administration agencies in accordance with the law on tax administration.

4. Other related organizations and individuals.

Article 3. Other special-purpose machinery serving agricultural production subject to the value-added tax rate of 5% under Clause 6, Article 19 of Decree No. 181/2025/ND-CP

To promulgate the List of other special-purpose machinery serving agricultural production subject to the value-added tax rate of 5% not yet specified in Clause 6, Article 19 of Decree No. 181/2025/ND-CP in the Appendix to this Circular.

Article 4. Effect

1. This Circular takes effect from the date of its signing for promulgation.

2. The Department of Cooperatives and Rural Development shall assume the prime responsibility for, and coordinate with relevant agencies and units in, reviewing the list of other special-purpose machinery serving agricultural production not yet specified in Clause 6, Article 9 of Decree No. 181/2025/ND-CP, and proposing the Minister of Agriculture and Environment to consider adjustment and supplementation.

3. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Agriculture and Environment (via the Department of Cooperatives and Rural Development) for adjustment and supplementation/.

 

 

FOR THE MINISTER
DEPUTY MINISTER


Vo Van Hung

 

 

 

APPENDIX

LIST OF OTHER SPECIAL-PURPOSE MACHINERY SERVING AGRICULTURAL PRODUCTION

(Attached to Circular No. 101/2025/TT-BNNMT dated December 31, 2025, of the Minister of Agriculture and Environment)

 

No.

Name of special-purpose machinery

1.

Agricultural tractors.

2.

Trench-digging and embankment-building machines.

3.

Tree-planting hole digging machines.

4.

Row-type rice harvesters.

5.

Combine harvesters.

6.

Bean pod threshing and shelling machines.

7.

Vegetable and flower harvesting machines.

8.

Organic fertilizer burying machines.

9.

Fertilizer mixing machines.

10.

Tea withering machines, tea rolling machines, tea grading machines.

11.

Coffee washing and impurity screening machines; coffee pulping machines; coffee flesh removal machines; green coffee bean separating drums; coffee demucilaging machines; coffee draining machines; coffee impurity separating machines; coffee grading machines; coffee blowing machines; coffee vibrating screening machines and accompanying components (bucket elevators, belt conveyors, chain conveyors, screw conveyors, fans of all types, storage tanks of all types, mixing tanks, furnaces, dust collectors, cyclones, airlock valves).

12.

Pepper specific gravity grading machines; belt-type magnetic pepper separators; pepper sterilization machines; pepper vibrating screening machines and accompanying components (bucket elevators, belt conveyors, chain conveyors, screw conveyors, fans of all types, storage tanks of all types, mixing tanks, furnaces, dust collectors, cyclones, airlock valves).

13.

Rice whitening machines; rice husking machines; paddy separating machines; rice polishing machines; rice impurity screening machines; unfilled grain separating drum machines; husk separating machines; rotary screening machines; bran screening machines; husk screening machines; rice husk furnaces; sesame hulling machines; rice milling machinery lines converting paddy into rice.

14.

Color sorting and color grading machines for granular agricultural products.

15.

Shoulder-mounted handheld grass-cutting machines.

16.

Grass cutters

17.

Egg counters.

18.

Egg packing machines.

19.

Egg transfer machines; egg carts used in farms.

20.

Egg candling machines.

21.

Automatic breeder egg nest.

22.

Special-purpose machinery for animal health care in livestock farms, including:

- Machines, equipment, and accessories serving artificial insemination: Sperm counting machines; sperm packaging machines; cold storage and transport containers for sperm of 14 liters and 34 liters; water distillation machines for sperm dilution;

- Animal ultrasound machines;

- Poultry beak trimming machines;

- Animal tooth grinding/cutting machines;

- Sterilization and disinfection machines;

- Estrus detection machines for animals.

23.

Automatic feed and water supply machines for livestock and poultry.

24.

Poultry egg collection machines.

25.

Sanitation and waste treatment machines in livestock farms (manure cleaning machines: Automatic manure scraping systems; automatic manure separation machines).

26.

Green roughage chopping and mixing machines.

27.

Green roughage packaging machines.

28.

Paddle-wheel aerators and aeration machines (air pump type).

29.

Diffuser-type aeration machines for aquaculture ponds.

30.

Automatic aquaculture feeding machines.

31.

Aquatic feed production machines.

32.

Aquatic product grading machines at farms.

33.

Machines and accessories for cooling livestock and poultry used in livestock farms: Heat exchange components (cooling paper pads); electrical control cabinets; wind speed measuring devices for ventilation fans.

34.

Hand-guided tractors.

35.

Cashew nut shelling machines; cashew nut frying machines; cashew kernel grading machines.

36.

Electrically operated vegetable harvesting machines; electrically operated flower grading machines.

37.

Livestock feed production machines, including: Machines and machinery systems for material conveying (belt conveyors, bucket elevators, screw bucket conveyors, plastic scraper blades, chain conveyors, chain sprockets, plastic gears, material feeding paddles); grinding machines (grinding screens, grinding hammers); mixing machines (main shafts, mixing blades); pelletizing machines (pellet dies, pellet press roller shafts, roller shells, eccentric shafts, main shafts, die mounting plates, wear-resistant rings, pellet press machine frames, conditioning mixing blades, conditioning mixing shafts, die clamping assemblies); extrusion pelletizing machines (extrusion screw cores, extrusion casings, pressure rings, extrusion machine frames); crumbler machines; pellet feed grading screening machines.

38.

Rapid testing machines for sugar content reserves in sugarcane.

39.

Rapid testing machines for fresh milk quality in cattle and goat farms.

40.

Implements and machinery combined with agricultural tractors: Cultivators; plows; harrows; rotary tillers; seeders/planters; bulldozer blades (for field leveling); fertilizer spreaders; row openers; harvesting implements (corn, sugarcane, potatoes, cassava, beans); straw collecting implements; straw chopping implements; plant protection chemical spraying implements; sugarcane and corn grabbing/collecting implements.

41.

Seed production machines and machinery systems, including: Seed cleaning machines and systems; seed grading machines; seed weighing and packaging machines.

 

 

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