VietnameseOfficial Dispatch No. 2478/TCT/DNNN of August 09, 2004, on value added tax (VAT) rates applicable to products of planted forest timber
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Official Dispatch No. 2478/TCT/DNNN of August 09, 2004, on value added tax (VAT) rates applicable to products of planted forest timber
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 2478/TCT/DNNN | Signer: | Nguyen Thi Cuc |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 26/07/2005 | 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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Effect status: Known
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 2478/TCT/DTNN | Hanoi, August 09, 2004 |
OFFICIAL LETTER
ON VALUE ADDED TAX (VAT) RATES APPLICABLE TO PRODUCTS OF PLANTED FOREST TIMBER
To: | Cat Phu Joint-Venture Limited Liability Company (Phuoc Trung, Phuoc Dong, Nha Trang, Khanh Hoa) |
In reply to Official Letter No. 124/VT-2004 of July 16, 2004, of Cat Phu Joint-Venture Limited Liability Company on VAT rates applicable to products of planted forest timber, the General Department of Taxation hereby gives the following opinion:
Pursuant to the provisions of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, guiding the implementation of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law:
- Cultivation products (including products of planted forest timber) unprocessed or preliminarily processed at the commercial business stage are subject to the VAT rate of 5%.
- If the company purchases planted forest timber, then processes such timber into chips, pulp, sawn timber or other products for sale on the market, the VAT rate of 10% shall apply.
The General Department of Taxation hereby notifies the company thereof for knowledge and implementation.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Van Huyen |
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