Thông tư 74/2009/TT-BTC sửa đổi Thông tư 131/2008/TT-BTC về thuế suất thuế giá trị gia tăng đối với mặt hàng malt do Bộ Tài chính ban hành

CIRCULAR

AMENDING THE MINISTRY OF FINANCE’S CIRCULAR NO. 131/2008/TT-BTC OF DECEMBER 26, 2008

Pursuant to Value-Added Tax (VAT) Law No. 13/2008/QH12 of June 3, 2008;Pursuant to the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value-Added Tax Law;Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;The Finance Ministry guides the application of the VAT rate for malt as follows:

Article 1. VAT rates for malt

The VAT rate for malt, whether or not roasted, under Heading 11.07 of the VAT Tariff according to the List of commodity items under the Preferential Import Tariff promulgated together with the Finance Ministry’s Circular No. 131/2008/TT-BTC of December 26, 2008, is 10%.

Article 2. Effect

This Circular takes effect 5 days from the date of its signing.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]