OFFICIAL LETTER NO. 1159/TCT-CS DATED 03 APR 2015 OF GDT IN GUIDANCE OF VAT FOR HUSBANDARY PRODUCTS
According to official letter No. 1159/TCT-CS:
Before 01 Jan 2015, in case, the company signed contracts with farmers to deliver to farmers breeding animals (chickens, pigs), animal feed, veterinary drugs, vaccines, technical personnel to monitor (free of charge) the farm and paying the processing feedings to farmers, after, the company takes the chickens, pigs back from farmers, Sale of the chickens, pigs is not imposed VAT as in the instruction of point 1 item II part A Circular 129/2008/TT-BTC, clause 1 article 4 Circular 06/2012/TT-BTC, clause 1 article 4 Circular 219/2013/TT-BTC. From 01 Jan 2015, the above case is followed up clause 1 article 1 Circular 26/2015/TT-BTC
