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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.

Pays/Territoire
Viet Nam
Type du document
Miscellaneous
Date
2002
Source
FAO, FAOLEX
Source d'origine
Công Báo No. 63, 15 December 2002, pp. 27-28.
Sujet
Agriculture et développement rural, Pêche, Forêts
Mot clé
Produits agricoles Produits de la pêche Sous-produits forestiers Bois
Aire géographique
Asie, East Asian Seas, Asie du Sud-Est
Résumé

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.

Texte intégral
Anglais