OFFICIAL LETTER NO. 2592/TCT-CS DATED 26 JUNE 2015 OF GDT IN GUIDANCE OF VAT TAX RATE FOR FISH FLOUR, CATFISH FAT
According to official letter No. 2592/TCT-CS:
-
Unprocessed refresh fish fat being byproduct of the slaughtering process is not imposed VAT and must not declare, calculate, pay VAT at the commercial stage under regulations of clause 1 article 4 and clause 5 article 5 Circular 219/2013/TT-BTC.
-
Processed fish fat to determine whether fish cat is animal feed, the manufacturer submits circulated product registration files to Department of Livestock- Ministry of Agriculture and Rural Development, if the files are appropriate and products meet quality requirement, Department of Livestock- Ministry of Agriculture and Rural Development will issue Decision of approving the products as animal feed allowed to circulate in Vietnam, at this time, the products are not imposed on VAT.
Fish flour used for fisheries, animal, cattle feed and food for pets is regulated in clause 1 article 1 Circular 26/2015/TT-BTC subject to VAT non-liable ones
