Circular No. 201/2012/TT-BTC of the Ministry of Finance guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party, planted in Cambodia and imported into Vietnam.
Country
Type of law
Miscellaneous
Abstract
This Decree is issued by the Minister of Finance to promulgate the Circular guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party, planted in Cambodia and imported into Vietnam.
Agricultural products not yet processed in the list specified in Annex I promulgated together with this Circular supported for investment, planted by Vietnamese enterprises, business households, individuals in provinces of Cambodia adjacent to border of Vietnam in the list specified in Annex II promulgated together with this Circular, imported to do as raw materials for goods manufacture in Vietnam will be exempted import tax and not subject to added value tax.
Agricultural products not yet processed in the list specified in Annex I promulgated together with this Circular supported for investment, planted by Vietnamese enterprises, business households, individuals in provinces of Cambodia adjacent to border of Vietnam in the list specified in Annex II promulgated together with this Circular, imported to do as raw materials for goods manufacture in Vietnam will be exempted import tax and not subject to added value tax.
Attached files
Web site
Date of text
Repealed
No
Source language
English
Legislation Amendment
No