Nội dung toàn văn Official Dispatch No. 3527 TCT/PCCS of October 27, 2004, On value added tax (VAT)
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MINISTRY
OF FINANCE |
SOCIALIST
REPUBLIC OF VIET NAM |
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No. 3527 TCT/PCCS |
Hanoi, October 27, 2004 |
OFFICIAL LETTER
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To: |
The Digital Zone Joint-Stock
Company |
In response to Official Letter No. 012-2004/DGV of September 20, 2004, of the Digital Zone Joint-Stock Company on VAT applicable to micro-processing chips and random-access memory (RAM) and read-only memory (ROM) units, the General Department of Taxation gives the following opinion:
In accordance to the provisions of Point 2.35, Section II, Part B of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, and the Finance Ministry’s Circular No. 62/2004/TT-BTC of June 24, 2004, guiding the application of VAT rates under the Preferential Import Tariffs, processing units used for personal and portable computers (nomenclature 8471 50 10), RAM and ROM units (nomenclature 8471 70 99) shall be subjected to the VAT rate of 5%.
The General Department of Taxation hereby notifies the Company for compliance.
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FOR
THE GENERAL DIRECTOR OF TAXATION |
