Sửa đổi, bổ sung một số điều của Luật Thuế giá trị gia tăng, Luật Thuế tiêu thụ đặc biệt và Luật Quản lý thuế

LAW Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration Pursuant to the Constitution of the Socialist Republic of Vietnam; The National Assembly promulgates the Law Amending and Supplementing a Number of Articles of Law No. 13/2008/QH12 on Value-Added Tax which was amended and supplemented under Law No. 31/2013/QH13, Law No. 27/2008/QH12 on Excise Tax which was amended and supplemented under Law No. 70/2014/QH13, and Law No. 78/2006/QH11 on Tax Administration which was amended and supplemented under Law No. 21/2012/QH13 and Law No. 71/2014/QH13. Article 1 To amend and supplement a number of articles of Law No. 13/2008/QH12 on Value-Added Tax which was amended and supplemented under Law No. 31/2013/QH13 as follows: 1. To amend Clauses 1, 9 and 23, Article 5 as follows: “1. Cultivation and husbandry products, and reared and fished aquatic products which have not yet been processed into other products or have been just preliminarily processed and sold by producing and fishing organizations and individuals, and products at the stage of importation. Enterprises and cooperatives that purchase cultivation and husbandry products, and reared and fished aquatic products which have not yet been processed into other products or have been just preliminarily processed for sale to other enterprises and cooperatives are not required to declare, calculate and pay value-added tax, and may have input value-added tax credited.” “9. Healthcare and animal health services, including medical examination and treatment and preventive services for humans and domestic animals; and healthcare services for the elderly and disabled.” “23. Exported products which are mined natural resources or minerals not yet processed into other products; or which are goods processed from mined natural resources and minerals with the total value of natural resources and minerals plus energy cost accounting for at least 51% of the product costs.” 2. To amend and supplement Point g, Clause 1, Article 8 as follows: “g/ Exported products prescribed in Clause 23, Article 5 of this Law. Exported goods and services are goods and services used outside Vietnam and in non-tariff areas; and goods and services supplied to foreign customers under the Government’s regulations.” 3.