Under simplified VAT filing, if the bar, restaurant, etc., does not pay input VAT on its alcoholic beverage products, then it would use the 6.5% VAT rate on its sales of alcoholic beverages when filing its semi-annual VAT filing.

On the other hand, if the bar, restaurant, etc., pays input VAT on its alcoholic beverage products, then it would use the 1.2% VAT rate on its sales of alcoholic beverages when filing its semi-annual VAT filing.