THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 07/2003/QH11
Hanoi, June 17, 2003
 LAW
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE VALUE ADDED TAX LAW
(No. 07/2003/QH11 of June 17, 2003)
 
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10 of December 25, 2001 of the Xth National Assembly, the 10th session;
This Law amends and supplements a number of articles of the Value Added Tax Law of May 10, 1997,
 
Article 1.- To amend and supplement a number of articles of the Value Added Tax Law as follows:
1. Article 4 is amended and supplemented as follows:
"Article 4.- Objects not liable to value added tax
The following goods and services shall not be liable to value added tax:
1. Agricultural and husbandry products as well as cultured and fished aquatic products, which have not yet been processed into other products or have been just preliminarily processed and sold by organizations and individuals;
2. Products being animals breeds and plant varieties;
3. Salt products;