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Home»Law and Cases»Legislation»Circular No. 102/2002/TT-BTC amending the provisions on value added tax deduction for purchased goods being unprocessed agricultural, forestry and aquatic products, guided in the Finance Ministry’s Circular No. 82/2002/TT-BTC amending and supplementing a number of contents of the Finance Ministry’s Circular No. 122/2000/TT-BTC which guides the implementation of the Government’s Decree No. 79/2000/ND-CP detailing the implementation of the value added tax.
Circular No. 102/2002/TT-BTC amending the provisions on value added tax deduction for purchased goods being unprocessed agricultural, forestry and aquatic products, guided in the Finance Ministry’s Circular No. 82/2002/TT-BTC amending and supplementing a number of contents of the Finance Ministry’s Circular No. 122/2000/TT-BTC which guides the implementation of the Government’s Decree No. 79/2000/ND-CP detailing the implementation of the value added tax.
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The Circular provides guidelines on tax deduction when purchasing agricultural, forestry and aquatic products that are not processed whatsoever. Amendments deal mostly with the exemption from VAT deduction in the case of individuals or companies purchasing the aforementioned unprocessed products not subject to VAT.
Title
Circular No. 102/2002/TT-BTC amending the provisions on value added tax deduction for purchased goods being unprocessed agricultural, forestry and aquatic products, guided in the Finance Ministry’s Circular No. 82/2002/TT-BTC amending and supplementing a number of contents of the Finance Ministry’s Circular No. 122/2000/TT-BTC which guides the implementation of the Government’s Decree No. 79/2000/ND-CP detailing the implementation of the value added tax.
