Công văn 30TCT/PCCS official Dispatch No. 30 TCT/PCCS of January 05, 2005, on value added tax (VAT)

THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 30 TCT/PCCS	Hanoi, January 05, 2005

OFFICIAL LETTER

ON VALUE ADDED TAX (VAT)

To: Provincial/municipal Departments of Taxation

The General Department of Taxation has received official letters from a number of local Tax Departments, inquiring about the VAT rate of land mine and bomb sweeping. Concerning this issue, the General Department of Taxation gives the following opinion:

In the light of the Government’s Official Letter No. 719/CP-KTTH of August 8, 2001, on October 1, 2001 the Finance Ministry already instructed with Official Letter No. 9273 TC/TCT that mine and bomb sweeping is temporarily not subject to VAT.

Provincial/municipal Departments of Taxation are requested to comply with the guidance of the above-said Official Letter No. 9273 TC/TCT.

FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong