Công văn 1677/BTC-TCT năm 2016 về thuế giá trị gia tăng đối với máy móc, thiết bị chuyên dùng phục vụ sản xuất nông nghiệp do Bộ Tài chính ban hành

The Ministry of Finance has received Official Dispatches on request for guidance on VAT on specialized machinery and equipment for agricultural production from a number of Departments of Taxation, Customs Departments and enterprises. Consequently, the Ministry of Finance provides guidelines as follows:

On November 16, 2015, the Ministry of Finance has sent Official Dispatch No. 16905/BTC-TCT to consult with the Ministry of Agriculture and Rural Development on determination of specialized machinery and equipment for agricultural production to apply appropriate tax policies.

On December 24, 2015, the Ministry of Agriculture and Rural Development has issued Official Dispatch No. 10484/BNN-TC to reply to the Ministry of Finance.

After considering the consultation of the Ministry of Agriculture and Rural Development specified in Official Dispatch No. 4247/BNN-TC dated June and checking documents on types of machinery and equipment sent by tax authorities, customs authorities and enterprises, the Ministry of Finance, in company with Official Dispatch No. 12848/BTC-CST dated September 15, 2015 sent to Departments of Taxation, Customs Departments of central-affiliated cities and provinces, shall provide guidelines as follows:

1. Other specialized machinery and equipment for agricultural production prescribed in Clause 1 Article 3 of the Law No. 71/2014/QH13 on amendments to the Laws on taxation; Clause 1 Article 3 of Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government and Clause 2 Article 1 of Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance that are not subject to VAT include:

a) Machinery/equipment for preparing coffee, wet rice:

Washing and screening machines; cherry pulpers; pulp removers; unripe fruit separator, mucilage removers, water drainers; siphon tanks for brewing coffee; pre-cleaners; sorters; coffee blowers; vibrating filter and components prepared in accordance with (bucket conveyors, chain conveyor, screw conveyor, fans of all kinds, all kinds of tanks, mixing tank, furnace, vacuum cleaner, cyclone, airlock valves);

b) Machinery/equipment for processing pepper:

Target machine density distribution; Device classification criteria; magnetic separator conveyor type; sterilizer machine targets; sieve vibrators and attached components (bucket, conveyor, chain conveyor, screw conveyor, fans of all kinds, all kinds of tanks, mixing tank, furnace, vacuum cleaner, cyclone, airlock valves);

c) Rice/grain color sorter;

d) Hand lawn mower,

e) machine/equipment for raising chicken:

egg counting machine N50; controller of egg counting machine; automatic packing machine of poultry egg; egg transfer machine; egg candling table; egg wheelchair used in chicken farms; automatic litter; electric actuator for preventing chickens from climbing out;

g) System: pregnant sow pens, laying sows cages, weaned pig sty; pigsty frame types; chicken cages of all kinds; systems assembly eastern chicken coop, pigsty pork pads for steel floor; PVC plate pork stall; flooring plastic floor plan; brace floor supporting cymbals; floor supporting cymbals;

h) Cylinder (syringe) of all kinds; Infusion; catheter of all kinds; insemination wire; heating lamps of all kinds; knob drink of any kinds; pliers sets of ear tubes; pig ear tags cattle of all kinds; needles of all kinds; lancet; nail paring knife; kits for surgery; obstetric kits; Nail beef processor; suture needles; needle through cow udder;

i) Machinery, equipment for automatic supply of food and water for pigs of all kinds;

k) Chicken beak mowers of all kinds; Ultrasound machines of all kinds; Machines cutting / grinding pig teeth;

l) Autoclave and disinfection; determine estrus machine.

m) Machinery, equipment for production of aquatic feed;

n) Tractors used in agriculture: Tractors associated with plowing and harrowing, milling, slitting line, sowing, spraying crop protection, leveling the field.

2. The Ministry of Agriculture and Rural Development or Services of Agriculture and Rural Development of provinces and cities shall confirm machinery and equipment serving agricultural production that are not guided as prescribed in Clause 2 Article 1 of Circular No. 26/2015/TT-BTC dated February 2, 2015 of the Ministry of Finance, Point 1 of Official Dispatch No. 12848/BTC-CST dated September 15, 2015 and Point 1 of this Dispatch according to the following rule: Machinery, equipment and spare parts thereof used for only agricultural purpose shall be not subject to VAT as prescribed in Clause 1 Article 3 of the Law No. 71/2014/QH13 dated November 26, 2014 on amendments to the Laws on taxation.

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