OFFICIAL LETTER 12848/BTC-CST DATED 15 SEP 2015 OF MOF IN GUIDANCE ON VAT FOR MACHINERY AND EQUIPMENT SPECIALIZED FOR AGRICULTURAL PRODUCTION
Official letter 12848/BTC-CST naming kinds of VAT non-liable machinery and equipment specialized for agricultural production, for example:
- Machinery, equipment providing foods, water, egg collection; milk quality analyzer; packaging materials plant forages …
- Combine harvester;
- Hand Tractors;
- Machinery and equipment manufacturing animal feed, bran silo, material loading system …
….
Enterprises having troubles about machinery and equipment specialized for agricultural production are not stated in the list of that in clause 2 article 1 Circular 26/2015/TT-BTC and this Official letter should contact MOF to follow.
