Relating to the determination of whether the processing from fresh aquatic products that have been frozen and processing from fresh products into cooked products are aquatic processing activities, the General Department of Taxation requests to carry out, based on the guidelines provided at Official letter No. 1274/TCTK-PPCD dated September 22nd, 2020 and Official letter No. 7365/BNN-CBTTNS dated October 23rd, 2020.
Regarding the regulation on “products preliminarily processed by ordinary methods” at clause 1 Article 4 of Circular No. 219/2013/TT-BTC , the General Department of Taxation notes that this regulation is to determine entities not liable to VAT, not applying to determine entities entitled to investment incentives.