Uni 21-05-2014 - Guidance on VAT for cultivation, husbandry and aquatic products

According to official letter No.5904/BTC-TCT:

• In case, enterprises, cooperatives  paying VAT under the deduction method to sell unprocessed cultivation, husbandry and aquatic products which have not yet processed into other products or little-processed for enterprises, cooperatives at the business commercial stage ( not distinguishing the VAT calculation method of enterprises, cooperatives  are buyers) will not be declared, calculated and paid VAT.
• This official letter replaces the official letter No.385/BTC-CST dated 09 Jan 2014 and the official letter No.3828/BTC-CST dated 26 Mar 2014 of MOF.