Thông tư 91/2000/TT-BTC hướng dẫn Nghị quyết 09/2000/NQ-CP về miễn thuế GTGT và thuế TNDN trên khâu lưu thông để khuyến khích tiêu thụ sản phẩm nông nghiệp do Bộ tài chính ban hành

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENT�S RESOLUTION No. 09/2000/NQ-CP OF JUNE 15, 2000 ON THE EXEMPTION OF VALUE ADDED TAX AND ENTERPRISE INCOME TAX ON FARM PRODUCE CIRCULATION IN ORDER TO ENCOURAGE CONSUMPTION THEREOF

Pursuant to the Government’s Decree No. 28/1998/ND-CP of May 11, 1998 detailing the implementation of the Value Added Tax Law;Pursuant to the Government’s Decree No. 30/1998/ND-CP of May 13, 1998 detailing the implementation of the Enterprise Income Tax Law;Pursuant to Point 3a, Part II of the Government’s Resolution No. 09/2000/NQ-CP of June 15, 2000 on a number of guidelines and policies on economic restructure and consumption of the farm produce, entitled to the application of: "Exemption of tax on lot trading of the farm produce goods",The Finance Ministry hereby guides the implementation as follows:

1. Organizations and individuals engaged in lot trading (referred collectively to as the establishments engaged in lot trading) shall not have to pay value added tax (VAT) nor enterprise income tax (EIT) on activities of lot trading of assorted goods being home-made unprocessed farm produce.

The home-made unprocessed farm produce goods of various kinds include:

+ Plantation products such as paddy, maize, potato, cassava; fresh vegetables, tubers and fruits of various kinds; planted forest products such as timber trees and oily trees.

+ Husbandry products such as livestock and poultry of various kinds, poultry eggs, aquatic products.

2. Farm produce goods entitled to exemption of VAT and EIT in the circulation stage (lot trading), when being transported en route, must be accompanied with receipts or list of purchased goods as prescribed.

3. This Circular takes effect after its signing. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Finance Ministry for additional guidance.

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