VietnameseOfficial Dispatch No. 324/TC/TCT of January 11, 2005, on vat rate of manganese dioxide
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Official Dispatch No. 324/TC/TCT of January 11, 2005, on vat rate of manganese dioxide
| 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: | 324/TC/TCT | Signer: | Truong Chi Trung |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 11/01/2005 | 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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THE MINISTRY OF FINANCE --------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------- |
No. 324/TC/TCT On vat rate of manganese dioxide | Hanoi, January 11, 2005 |
To: - Provincial/municipal Tax Departments
- Provincial/municipal Customs Departments
- Provincial/municipal Customs Departments
The Ministry of Finance has received proposals from a number of provincial/municipal Tax Departments and enterprises regarding the VAT rate applicable to manganese dioxide; in order to apply a uniform value added tax rate to this commodity item, the Ministry of Finance hereby provides the following guidance:
Point 2.2 of the Finance Ministry’s Circular No. 62/2004/TT-BTC of June 24, 2004, guiding the application of VAT rates according to the Import Tariffs, stipulates: “The VAT list prescribes only one VAT rate in the VAT rate column. If an import goods item is subject to a tax rate specified at Point 2 and Point 3, Section II, Part B or not subject to VAT as prescribed in Section II, Part A of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, such item shall enjoy the VAT rate specified in Circular No. 120/2003/TT-BTC.”
According to this provision and Appendix No. 1 to the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, on the list of base chemicals, the VAT rate of 5% shall apply to electrolytic and enriched manganese dioxide.
The Ministry of Finance hereby notifies the aforesaid guidance to provincial/municipal Taxation Departments and Customs Departments for knowledge and implementation.
FOR THE MINISTER OF FINANCE VICE MINISTER Truong Chi Trung |
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