Determination of Value-Added Tax Rates for the Packaging Processing Industry
Based on Point e, Clause 1, Article 7 of the Value-Added Tax Law 2008, the tax calculation price for processing goods is the processing price excluding value-added tax.
Based on the provisions of Article 11, Circular 219/2013/TT-BTC, since this type of packaging processing service is not stipulated in Articles 4, 9, and 10 of this Circular, it will be subject to a value-added tax rate of 10%.
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