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National Taxation Administration’s Reply on the Exemption of Value-Added Tax for Calcium Ammonium Nitrate

Release time:

2021-04-09

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Source:

State Administration of Taxation
Reply Regarding the Exemption of Calcium Ammonium Nitrate from Value-Added Tax
National Tax Letter [2009] No. 430

Shanxi Provincial State Administration of Taxation:

Your bureau’s “Request Regarding the Exemption of Calcium Nitrate Ammoniation from Value-Added Tax” (Jin Guo Shui Fa [ (No. 112 of 2009) has been received. After careful consideration, the following reply is provided:

Calcium ammonium nitrate is a nitrogen fertilizer. According to the “Notice of the Ministry of Finance and the State Administration of Taxation on the Policies Regarding Exemption from or Reduction of Value-Added Tax on Certain Agricultural Production Materials” (Cai Shui [ Article 1, Paragraph 2 of Document No. 113 [2001] stipulates that calcium ammonium nitrate is exempt from value-added tax.

State Administration of Taxation

Two August 13, ○○9

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