Uni 08-06-2015 - Guidance on VAT for rice, broken rice, rice husk

According to official letter No. 1961/TCT-CS:

• In case, the company is a commercial enterprise trading rice, broken rice, rice husk paying VAT under deduction method, When the company sells rice, broken rice, rice husk to company A (regardless of company A buys to continue to produce, to export, to sell or to consume),  the company does not have to pay, declare VAT. In the VAT invoices, the company clearly stated the price without VAT, lines of tax rate, VAT are crossed and blanked.
• In case, the company directly sells rice, broken rice, rice husk to household, business individuals, other organizations, individuals, it must declare VAT with 5% tax rate under instruction of clause 5 article 10 of Circular 219/2013/TT-BTC