VietnameseOfficial Dispatch No. 9338/BTC-TCHQ of July 25, 2005, Regarding value added tax on goods items under heading No. 8448
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Official Dispatch No. 9338/BTC-TCHQ of July 25, 2005, Regarding value added tax on goods items under heading No. 8448
| Issuing body: | General Department of Customs | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 9338/BTC-TCHQ | Signer: | Dang Thi Binh An |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 25/07/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE --------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------- |
No. 9338/BTC-TCHQ Regarding value added tax on goods items under heading No. 8448 | Hanoi, July 25, 2005 |
To: - Provincial/municipal Customs Departments
The General Department of Customs has received reports from several provincial/municipal Customs Departments on problems related to value added tax (VAT) rates of goods items under Heading No. 8448 arising in their implementation of Point 8 of the Finance Ministry's Circular No. 62/2004/TT-BTC of June 24, 2004, and the Table of VAT rates according to the Preferential Import Tariffs promulgated together with Circular No. 62/2004/TT-BTC;
After reaching agreement with the Tax Policy Department of the Finance Ministry, the General Department of Customs hereby provides the following guidance to units for uniform implementation:
- The calculation of VAT on goods items in Chapters 84 thru 90 shall comply with the provisions of Point 8 of the Finance Ministry's Circular No. 62/2004/TT-BTC of June 24, 2004: "for goods being machinery or equipment parts or accessories under Headings or Subheadings in Chapters 84 thru 90 (except for parts and accessories of automatic data-processing machines specified at Point 2.35, Section II, Part B of Circular No. 120/2003/TT-BTC) which are subject to the tax rate of 5%, this tax rate shall apply only to parts and accessories made of metal. Non-metal parts and accessories under these Headings or Subheadings shall be subject to the VAT rate of 10%."
- The "Particularly" section under Heading No. 8448 of the Table of VAT rates according to the Preferential Import Tariffs promulgated together with the Finance Ministry's Circular No. 62/2004/TT-BTC shall not apply.
- For cases where VAT notices have been issued and VAT has been collected according to the "Particularly" section under Heading No. 8448, VAT shall not be re-calculated. For cases where VAT notices have been issued but VAT has not yet been collected, VAT shall be re-calculated for enterprises.
The General Department of Customs hereby notifies the above-said guidance to provincial/municipal Customs Departments for knowledge and implementation.
Dang Thi Binh An |
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