Circular 15/1999/TT-BTC

CIRCULAR No. 15/1999/TT-BTC of February 4, 1999 guiding the cancellation of slaughtering tax

As from January 1st, 1999, the organizations and individuals that slaughter or purchase for slaughtering pigs, cows, buffaloes and goats shall not have to pay slaughtering tax.

The organizations and individuals that provide services of slaughtering pigs, cows, buffaloes and goats shall have to pay value added tax at the tax rate applicable to services, and enterprise income tax. The business organizations and individuals that purchase pigs, cows, buffaloes and goats for slaughtering and sale shall have to pay value added tax at the tax rate applicable to fresh foodstuffs, and enterprise income tax.- (Summary)