Are rice vtv2 trực tiếp bóng đá hôm nay corn harvesters subject to VAT in Vietnam?
Are rice vtv2 trực tiếp bóng đá hôm nay corn harvesters subject to VAT in Vietnam?
The entities not subject to VAT are stipulated in Point 3a, Article 4 ofCircular 219/2013/TT-BTC(as supplemented by Point 2, Article 1 ofCircular 26/2015/TT-BTC)as follows:
Entities Not Subject to VAT
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3a. Fertilizers are organic vtv2 trực tiếp bóng đá hôm nay inorganic fertilizers such as: phosphate, urea, NPK, mixed nitrogen fertilizers, phosphate fertilizers, potassium; microbiological fertilizers vtv2 trực tiếp bóng đá hôm nay other types of fertilizers;
Feed for livestock, poultry, aquatic products, vtv2 trực tiếp bóng đá hôm nay other animal feeds, including products processed or unprocessed such as bran, meals, various oils, fish meal, bone meal, shrimp meal, vtv2 trực tiếp bóng đá hôm nay other feed for livestock, poultry, aquatic products, vtv2 trực tiếp bóng đá hôm nay other animals, feed additives (such as premix, active ingredients, vtv2 trực tiếp bóng đá hôm nay carriers) in accordance with Point 1, Article 3 of Decree No. 08/2010/ND-CP, February 5, 2010, by the Government of Vietnam on the management of animal feeds vtv2 trực tiếp bóng đá hôm nay Points 2 vtv2 trực tiếp bóng đá hôm nay 3, Article 1 of Circular No. 50/2014/TT-BNNPTNT, December 24, 2014, by the Ministry of Agriculture vtv2 trực tiếp bóng đá hôm nay Rural Development;
Offshore fishing boats with a main engine capacity of 90CV or more engaged in fishing or logistics services for fishing; specialized machinery vtv2 trực tiếp bóng đá hôm nay equipment for exploitation vtv2 trực tiếp bóng đá hôm nay preservation of products for fishing boats with a total main engine capacity of 90CV or more engaged in fishing or logistics services for fishing;
Specialized machinery vtv2 trực tiếp bóng đá hôm nay equipment for agricultural production include: plows; harrows; cultivators; line rippers; root cutters; field leveling devices; seeders; seed transplanters; sugar cane planters; carpet seedling production systems; tillers, banking machines, spreaders, manure fertilizers; plant protection sprayers, vtv2 trực tiếp bóng đá hôm nay pumps; harvesters for rice, corn, sugar, coffee, cotton; machines for harvesting roots, fruits, roots; tea pruners, tea harvesters; rice threshers; corn husking vtv2 trực tiếp bóng đá hôm nay threshing machines; corn threshers; soybean thrashers; peanut shellers; coffee peeling machines; pre-processing machines for wet coffee vtv2 trực tiếp bóng đá hôm nay rice; agricultural crop dryers (rice, corn, coffee, pepper, cashew, etc.), aquatic products; machines for collecting, transporting sugar cane, rice, straw in the field; incubators vtv2 trực tiếp bóng đá hôm nay brooding machines for poultry; grass harvesters vtv2 trực tiếp bóng đá hôm nay bale presses for straw, grass; milking machines vtv2 trực tiếp bóng đá hôm nay other specialized machines.
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Therefore,specialized machinery vtv2 trực tiếp bóng đá hôm nay equipment used for agricultural production, including rice vtv2 trực tiếp bóng đá hôm nay corn harvesters, are not subject to VAT.
Are rice vtv2 trực tiếp bóng đá hôm nay corn harvesters subject to VAT in Vietnam? (Image from the Internet)
Shall farmersdeclare VAT when selling rice vtv2 trực tiếp bóng đá hôm nay corn harvesters in Vietnam?
Cases not required to declare, calculate, vtv2 trực tiếp bóng đá hôm nay pay VAT are specified in Point 3, Article 5 ofCircular 219/2013/TT-BTCas follows:
Cases Not Required to Declare, Calculate, vtv2 trực tiếp bóng đá hôm nay Pay VAT
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3. Organizations vtv2 trực tiếp bóng đá hôm nay individuals not engaged in business vtv2 trực tiếp bóng đá hôm nay not subject to VAT when selling assets.
Example 16: Mr. A, an individual not engaged in business, sells a 4-seat car to Mr. B for 600 million VND, then Mr. A is not required to declare, calculate, or pay VAT on the amount received from selling the car.
Example 17: Mr. E, an individual not engaged in business, mortgages a 5-seat car to VC Bank. When the due date for payment according to the contract arrives, Mr. E cannot make the payment to VC Bank, vtv2 trực tiếp bóng đá hôm nay the mortgaged car is sold at auction to recover the debt, then the amount received from the auction sale of the mortgage car is not required to declare, calculate, or pay VAT.
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Therefore,farmers (individuals not engaged in business) who wish to sell rice vtv2 trực tiếp bóng đá hôm nay corn harvesters to others are not required to declare, calculate, or pay VAT.
Is feed for livestock from corn subject to VAT in Vietnam?
According to the regulations in Point 3a, Article 4 ofCircular 219/2013/TT-BTC(as supplemented by Point 2, Article 1 ofCircular 26/2015/TT-BTC)as follows:
Entities Not Subject to VAT
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3a. Fertilizers are organic vtv2 trực tiếp bóng đá hôm nay inorganic fertilizers such as: phosphate, urea, NPK, mixed nitrogen fertilizers, phosphate fertilizers, potassium; microbiological fertilizers vtv2 trực tiếp bóng đá hôm nay other types of fertilizers;
Feed for Livestock, poultry, aquatic products, vtv2 trực tiếp bóng đá hôm nay other animal feeds, including products processed or unprocessed such as bran, meals, various oils, fish meal, bone meal, shrimp meal, vtv2 trực tiếp bóng đá hôm nay other feed for livestock, poultry, aquatic products, vtv2 trực tiếp bóng đá hôm nay other animals, feed additives (such as premix, active ingredients, vtv2 trực tiếp bóng đá hôm nay carriers) in accordance with Point 1, Article 3 of Decree No. 08/2010/ND-CP, February 5, 2010, by the Government of Vietnam on the management of animal feeds vtv2 trực tiếp bóng đá hôm nay Points 2 vtv2 trực tiếp bóng đá hôm nay 3, Article 1 of Circular No. 50/2014/TT-BNNPTNT, December 24, 2014, by the Ministry of Agriculture vtv2 trực tiếp bóng đá hôm nay Rural Development;*
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Therefore,feed for livestock made from corn is not subject to VAT.
