Number: 81 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, June 19, 2013
IT ' S SMART
Modified, Digital Supplements 201 /2012/TT-BTC November 16, 2012
of the Treasury Department guidelines tax policy on goods
Agricultural products have not been processed by the Vietnamese.
investment, cultivation in Cambodia imported to water
Export Tax Law Base, Import Tax on June 14, 2005; Value Tax Law on March 3, 2008, and implementation guidelines;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
Execute the Prime Minister ' s comments at the publication of 6578 /VPCP-KTTH on 24 August 2012 of the Government Office;
On the recommendation of the Chief of Tax Policy;
Minister of Finance to issue a revised Notice of Information, Supplements Digital 201 /2012/TT-BTC November 16, 2012 of the Ministry of Finance guidelines tax policy for unprocessed agricultural goods due to the Vietnamese side supporting investment, planting in Cambodia imported to foreign countries. .
What? 1. Supplements 2a, Article 4 Private number 201 /2012/TT-BTC as follows:
" 2a. For the project that was certified foreign investment by the Ministry of Planning and Investment to implement the project to support the investment, cultivation of agricultural products in the provinces of Cambodia bordering Vietnam before December 31, 2012 (date of the digital date). 201 /2012/TT-BTC 16 November 2012 by the Ministry of Finance to guide the tax policy on goods of unprocessed agricultural goods due to the Vietnamese-backed investment, planted in Cambodia imported to Vietnam in effect, continued to benefit from import duties and belonging to the government. The subject is not subject to increased value tax on items belonging to the Ministry of Agriculture's List of unprocessed agricultural commodities. 61 /2006/TT-BTC for the remainder of the certificate of foreign investment certificates from December 31, 2012 onwards and must meet the prescribed import tax exemption at Article 2 of the Census of the United States. 201 /2012/TT-BTC . The case of an investor adjusting the project size then the adjustment section adds to the regulation of the Information. 201 /2012/TT-BTC ".
1. This message has been in effect since August 3, 2013.
2. For the imported goods of the project of the specified object in Article 1 This message registered with the customs agency prior to the time of this Smart is enforced, exempt from import duties and belonging to the subject not subject to a value tax. This is an increase in regulation at Article 1 of this ./.