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CIRCULAR No. 11/1999/TT-BTC of January 29, 1999 guiding the implementation of the Prime Minister’s Decision No.05/1999/QD-TTg of January 23, 1999 on value added tax reduction for fresh and raw food and foodstuff and fresh vegetables and fruits VAT objects now entitled to the 50% tax reduction, include: food, namely paddy, rice, corn, potato, manioc; fresh and raw foodstuff, namely live pigs, chickens, swans, ducks, which are not slaughtered yet, and pork, beef, chicken, duck... as well as aquatic products and seafood of different kinds; and fresh vegetables and fruits. The 50% VAT reduction shall be calculated and determined right on the VAT sale invoices. Subjects eligible for the 50% VAT reduction are trading enterprises that calculate VAT by tax deduction method.- (Summary)
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