| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
| No. 74/2009/TT-BTC | Hanoi, April 13, 2009 |
CIRCULAR
AMENDING THE MINISTRY OF FINANCE’S CIRCULAR NO. 131/2008/TT-BTC OF DECEMBER 26, 2008
Pursuant to Value-Added Tax (VAT) Law No. 13/2008/QH12 of June 3, 2008;
Pursuant to the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value-Added Tax Law;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Finance Ministry guides the application of the VAT rate for malt as follows:
Pursuant to the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value-Added Tax Law;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Finance Ministry guides the application of the VAT rate for malt as follows:
Article 1. VAT rates for malt
The VAT rate for malt, whether or not roasted, under Heading 11.07 of the VAT Tariff according to the List of commodity items under the Preferential Import Tariff promulgated together with the Finance Ministry’s Circular No. 131/2008/TT-BTC of December 26, 2008, is 10%.
Article 2. Effect
This Circular takes effect 5 days from the date of its signing.
| | MINISTRY OF FINANCE Do Hoang Anh Tuan |
