The Official letter No. 4441/TCHQ-TSNK dated 23 August 2012 about VAT tax rate
According to Circular No. 06/2012/TT-BTC dated 11 January 2012 of MOF in guidance of implementation for VAT, there are no regulations for preparations such as feed additives applied to 5% VAT tax rate, therefore, preparations containing emzyme and acid lacdry imported are subject to 10% VAT. The authorities will add and revise it with the appropriate instruction.
