Regarding VAT rate applicable to imported plant protection drugs

fa-check-circle Official letter No. 12898/BTC-CST dated October 22nd, 2018 of the Ministry of Finance regarding value added tax (VAT) on imports which are plant protection drugs

According to Clause 6 Article 1 of Circular No. 26/2015/TT-BTCfa-exclamation-circle , plant protection drugs to which the VAT rate of 5% shall be applied only when they are included in the List of plant protection drugs permissible to be used in Vietnam (the List are promulgated by Ministry of Agriculture and Rural Development). read more


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