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LEGAL DOCUMENT UPDATE - VAT RATE FOR UNPROCESSED PROCESSED CULTIVATION, HUSBANDRY  OR AQUATIC PRODUCTS
On June 26, 2014, the Ministry of Finance issued the Circular No.  83/2014/TT-BTC guiding the application of value-added tax according to Vietnam’s list of imports; within that the most important content is the VAT rate applicable to unprocessed or preliminarily processed cultivation, husbandry or aquatic products, and fresh or raw foods at the stage of trading.