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Circular No. 102/2002/TT-BTC amending the provisions on value added tax deduction for purchased goods being unprocessed agricultural, forestry and aquatic products, guided in the Finance Ministry’s Circular No. 82/2002/TT-BTC amending and supplementing a number of contents of the Finance Ministry’s Circular No. 122/2000/TT-BTC which guides the implementation of the Government’s Decree No. 79/2000/ND-CP detailing the implementation of the value added tax.

Country/Territory
Viet Nam
Document type
Miscellaneous
Date
2002
Source
FAO, FAOLEX
Original source
Công Báo No. 63, 15 December 2002, pp. 27-28.
Subject
Agricultural & rural development, Fisheries, Forestry
Keyword
Agricultural commodities Fish products Non-timber products Timber
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Abstract

The Circular provides guidelines on tax deduction when purchasing agricultural, forestry and aquatic products that are not processed whatsoever. Amendments deal mostly with the exemption from VAT deduction in the case of individuals or companies purchasing the aforementioned unprocessed products not subject to VAT.

Full text
English