EXEMPT TAX FOR AGRICULTURAL PRODUCTS PLANTED IN CAMBODIA LICENSED BEFORE DECEMBER 31, 2013
On June 19, 2013, the Ministry of Finance No. 81/2013/TT-BTC amending and supplementing the Circular No. Circular No. 201/2012/TT-BTC dated November 16, 2012 of the Ministry of Finance guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party, planted in Cambodia and imported into Vietnam.
For projects which have been granted certificate of investment abroad for implementation of project on investment support, planting agricultural products at provinces of Cambodia bordering with Vietnam by the Ministry of Planning and Investment before 31/12/2012 they will be continued enjoying incentive on import tax exemption and belonging subjects not subject to VAT for commodities in list of agricultural commodities which have not yet processed promulgated together with the Circular No. 61/2006/TT-BTC for the remaining duration of certificate of investment abroad counted from 31/12/2012 onwards and they must meet procedures for import tax exemption in accordance with current regulations.
This Circular takes effect on August 03, 2013.
