Uni 27-08-2014 - Guidance on VAT for materials making animal feeds

According to official letter No. 11604/BTC-TCT:

• Cultivation, husbandry and aquaculture products have not yet processed into other products or little-processed (including bran, rice husk generated from the milling of rice or wheat milling), being used to make animal feeds or materials making animal feeds are not imposed VAT and do not have to declare, calculate and pay VAT at the commercial business stage.
• Little-processed products (including bran) used for animal feeds or materials making animal feeds are clearly specified in clause 3 article 10 Circular No. 219/2013/TT-BTC or meet regulations of animal feeds in Decree No. 08/2010/NĐ-CP and belong to temporary lists of animal, cattle  feeds allowed to circulate in Viet Nam issued together with Circular No. 26/2012/TT-BNNPTNT, will be applied to 5% VAT tax rate.