| THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
| No. 30/TCT/PCCS | Hanoi, January 05, 2005 |
OFFICIAL LETTER
ON VALUE ADDED TAX (VAT)
To: Provincial/municipal Departments of Taxation
The General Department of Taxation has received official letters from a number of local Tax Departments, inquiring about the VAT rate of land mine and bomb sweeping. Concerning this issue, the General Department of Taxation gives the following opinion:
In the light of the Government’s Official Letter No. 719/CP-KTTH of August 8, 2001, on October 1, 2001 the Finance Ministry already instructed with Official Letter No. 9273 TC/TCT that mine and bomb sweeping is temporarily not subject to VAT.
Provincial/municipal Departments of Taxation are requested to comply with the guidance of the above-said Official Letter No. 9273 TC/TCT.
| | FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
