To: - Provincial/municipal Tax Departments
- Provincial/municipal Customs Departments

The Ministry of Finance has received proposals from a number of provincial/municipal Tax Departments and enterprises regarding the VAT rate applicable to manganese dioxide; in order to apply a uniform value added tax rate to this commodity item, the Ministry of Finance hereby provides the following guidance:

Point 2.2 of the Finance Ministry’s Circular No. 62/2004/TT-BTC of June 24, 2004, guiding the application of VAT rates according to the Import Tariffs, stipulates: “The VAT list prescribes only one VAT rate in the VAT rate column. If an import goods item is subject to a tax rate specified at Point 2 and Point 3, Section II, Part B or not subject to VAT as prescribed in Section II, Part A of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, such item shall enjoy the VAT rate specified in Circular No. 120/2003/TT-BTC.”

According to this provision and Appendix No. 1 to the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, on the list of base chemicals, the VAT rate of 5% shall apply to electrolytic and enriched manganese dioxide.

The Ministry of Finance hereby notifies the aforesaid guidance to provincial/municipal Taxation Departments and Customs Departments for knowledge and implementation.

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

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