VietnameseOfficial Dispatch No. 3527 TCT/PCCS of October 27, 2004, On value added tax (VAT)
ATTRIBUTE
Official Dispatch No. 3527 TCT/PCCS of October 27, 2004, On value added tax (VAT)
| 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: | 3527TCT/PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 27/10/2004 | 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. 3527 TCT/PCCS On value added tax (VAT) | Hanoi, October 27, 2004 |
OFFICIAL LETTER
To: | The Digital Zone Joint-Stock Company (26BC/2 – Phan Van Tri Street, Ward 7, Go Vap district, Ho Chi Minh city) |
In response to Official Letter No. 012-2004/DGV of September 20, 2004, of the Digital Zone Joint-Stock Company on VAT applicable to micro-processing chips and random-access memory (RAM) and read-only memory (ROM) units, the General Department of Taxation gives the following opinion:
In accordance to the provisions of Point 2.35, Section II, Part B of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, and the Finance Ministry’s Circular No. 62/2004/TT-BTC of June 24, 2004, guiding the application of VAT rates under the Preferential Import Tariffs, processing units used for personal and portable computers (nomenclature 8471 50 10), RAM and ROM units (nomenclature 8471 70 99) shall be subjected to the VAT rate of 5%.
The General Department of Taxation hereby notifies the Company for compliance.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY OF GENERAL DIRECTOR Pham Duy Khuong |
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