OFFICIAL LETTER NO.1004/TCT-CS DATED 24 MARCH 2015 OF GDT IN GUIDANCE OF VAT DEDUCTIBLE FOR FIXED ASSETS SERVED FOR BREEDING CATTLE, POULTRY
According to official letter No.1004/TCT-CS:
In case, enterprises performed the construction of fixed assets to implement the services of caring pigs, in which, the breeder is responsible for providing the whole inputs: breeds, feed, veterinary medicine, veterinarian,...and enterprises are responsible for caring pigs in compliance with technical requirements from the delivery breeders, VAT input of these activities are not deducted.
In case, enterprises sell VAT-liable fixed assets, they will be deducted VAT input responding to the original costs of fixed assets
