THE MINISTRY OF FINANCE
No. 83/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
Hanoi, June 26, 2014
 
CIRCULAR
Guiding the application of value-added tax according to
Vietnam’s list of imports
 
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax and June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax;
Pursuant to the Government’s Decree No. 06/2003/ND-CP of January 22, 2003, prescribing the classification of imports and exports;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding the application of value-added tax according to Vietnam’s list of imports.
Article 1. Scope of regulation
This Circular guides the application of value-added tax (VAT) rates to goods at the stages of importation, production, trading and consumption in Vietnam according to Vietnam’s list of imports.
Article 2. Subjects of application
1. Organizations and individuals importing, producing or trading in VAT-liable goods.
2. Tax administration agencies and related organizations and individuals.
Article 3. VAT tariff
The VAT tariff promulgated together with this Circular comprises:
1. The VAT tariff detailed according to 8-digit headings and goods descriptions according to Vietnam’s list of imports promulgated together with the Ministry of Finance’s Circular No. 156/2011/TT-BTC of November 14, 2011, and added with the item “Particular” with descriptions of specifications according to names of goods liable or not liable to VAT specified in the Value-Added Tax Law and the Law Amending and Supplementing a Number of Articles of the Value-Added Tax Law (below collectively referred to as the Value-Added Tax Law) and guiding legal documents.
2. VAT rates
a/ Mark (*) in the tax rate column in the VAT tariff denotes commodity items not liable to VAT.
For example: The lines for pure-bred breeding horses (sub-heading 0101.21.00) and carriages for disabled persons (sub-headings 8713.10.00 and 8713.90.00) have mark (*) in the tax rate column. This means that commodity items under these 3 sub-headings are not liable to VAT.
b/ Mark (5) in the tax rate column in the VAT tariff denotes commodity items subject to the VAT rate of 5% at all stages of importation, production, processing and trading (including cases in which enterprises or cooperatives that pay VAT by the credit method sell preliminarily processed rubber latex, preliminarily processed pine resin or preliminarily processed cotton to other enterprises or cooperatives at the stage of trading).

 

[1] Công Báo Nos 753-764 (13/8/2014)