Circular No. 74/2009/TT-BTC of April 13, 2009, amending the Ministry of Finance’s Circular No. 131/2008/TT-BTC of December 26, 2008

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	74/2009/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	13/04/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 74/2009/TT-BTC	Hanoi, April 13, 2009

CIRCULAR

AMENDING THE MINISTRY OF FINANCE’S CIRCULAR NO. 131/2008/TT-BTC OF DECEMBER 26, 2008

Pursuant to Value-Added Tax (VAT) Law No. 13/2008/QH12 of June 3, 2008;
Pursuant to the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value-Added Tax Law;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Finance Ministry guides the application of the VAT rate for malt as follows:

Article 1. VAT rates for malt

The VAT rate for malt, whether or not roasted, under Heading 11.07 of the VAT Tariff according to the List of commodity items under the Preferential Import Tariff promulgated together with the Finance Ministry’s Circular No. 131/2008/TT-BTC of December 26, 2008, is 10%.

Article 2. Effect

This Circular takes effect 5 days from the date of its signing.

MINISTRY OF FINANCE

Do Hoang Anh Tuan

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Circular No. 74/2009/TT-BTC of April 13, 2009, amending the Ministry of Finance’s Circular No. 131/2008/TT-BTC of December 26, 2008

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VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

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