Uni 16-11-2015 - Guidance on VAT for husbandry feed

According to official letter 4583/TCT-CS guiding non-liable VAT products including:

• The cultivation products are not processed into other products or preprocessed by organizations, individuals who self-produced to sell out (for example: wheat bran, rice bran (broken rice), rice bran generated from the milling of paddy or milled wheat belonging to non-liable VAT objects. In case, enterprises, cooperatives paying VAT under deduction method selling to enterprises, cooperatives at commercial stage will not have to declare, paying VAT.
• Products are already processed or preprocessed such as tailings, oil dry in all kinds, fish powder, bone powder, shrimp powder, rice bran (processed) to make husbandry feed.
• Other feeds used for cattle, poultry and aquatic products; other livestock, the additives of feed such as premix, active substances) are complied with regulations of Decree 08/2010/NĐ-CP and Circular 50/2014/TT-BNNPTNT.