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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.

País/Territorio
Viet Nam
Tipo de documento
Miscelanea
Fecha
2002
Fuente
FAO, FAOLEX
Fuente original
Công Báo No. 63, 15 December 2002, pp. 27-28.
Materia
Agricultura y desarrollo rural, Pesca, Bosques
Palabra clave
Productos agrícolas Productos pesqueros Productos no maderables Madera
Área geográphica
Asia, Mares del Asia Oriental, Asia Sudoriental
Resumen

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.

Texto completo
Inglés