Hoạt động thi công công trình ở nước trực tiếp bóng đá hôm nay phải chịu thuế suất thuế GTGT bao
What VAT rate shall apply to construction provided outside Vietnam?
Based on xem bóng đá trực tiếp vtv2 provisions in Clause 20, Article 4 ofCircular 219/2013/TT-BTCconcerning objects not subject to VAT as follows:
Objects not subject to VAT
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20. Transshipped goods, goods in transit through Vietnamese territory; temporary import and re-export goods; temporary export and re-import goods; imported raw materials and supplies for xem bóng đá trực tiếp vtv2 production and processing of exported goods under production and processing contracts signed with foreign parties.
Goods and services traded between foreign countries and non-tariff zones, and between non-tariff zones.
Non-tariff zones include: export processing zones, export-processing enterprises, bonded warehouses, tax-suspension warehouses, bonded zones, special economic-commercial zones, commercial-industrial zones, and other economic areas established and benefiting from tax incentives like non-tariff zones according to xem bóng đá trực tiếp vtv2 Decision of xem bóng đá trực tiếp vtv2 Prime Minister. xem bóng đá trực tiếp vtv2 trade relations between these zones and outside parties are export and import relations.
xem bóng đá trực tiếp vtv2 dossiers and procedures for identifying and handling circumstances where VAT is not collected are implemented following xem bóng đá trực tiếp vtv2 Ministry of Finance's guidelines on customs procedures; customs inspection and supervision; export and import taxes, and tax management for exported and imported goods.
However, according to Clause 1, Article 9 ofCircular 219/2013/TT-BTC:
0% VAT Rate
1. 0% VAT rate: applicable to exported goods and services; construction, installation overseas and in non-tariff zones; international transportation; goods and services not subject to VAT when exported, except for cases in which xem bóng đá trực tiếp vtv2 0% tax rate is not applied as guided in Clause 3 of this Article.
Exported goods and services are those sold and provided to organizations and individuals overseas and consumed outside Vietnam; sold or provided to organizations and individuals in non-tariff zones; goods and services provided to foreign clients in accordance with xem bóng đá trực tiếp vtv2 law.
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d) Other goods and services:
- Construction, installation overseas or in non-tariff zones;
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Additionally, according to xem bóng đá trực tiếp vtv2 guidelines inOfficial Dispatch 42268/CTHN-TTHT 2024issued by xem bóng đá trực tiếp vtv2 Hanoi Tax Department regarding xem bóng đá trực tiếp vtv2 tax rate for exported goods:
"In cases where xem bóng đá trực tiếp vtv2 company engages in construction and installation overseas, xem bóng đá trực tiếp vtv2 company applies a 0% VAT rate if it meets xem bóng đá trực tiếp vtv2 conditions specified in Clause 2, Article 9 of Circular 219/2013/TT-BTC."
Thus, if a business entity in Vietnam engages in construction overseas, it is considered an export activity and is eligible for a 0% VAT rate if it meets xem bóng đá trực tiếp vtv2 conditions specified at Point b, Clause 2, Article 9 ofCircular 219/2013/TT-BTC.
What documents are required to prove that xem bóng đá trực tiếp vtv2 services are provided outside Vietnam for 0% VAT in Vietnam?
construction overseas that apply a 0% VAT rate must have sufficient documentation as stipulated at Point b, Clause 2, Article 9 ofCircular 219/2013/TT-BTC:
- A service supply contract signed with organizations, individuals overseas;
- Payment documents for exported services via banks and other documents as prescribed by law.
What VAT rate shall apply to constructionprovided outside Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)
When is xem bóng đá trực tiếp vtv2 time of determining VAT for construction provided outside Vietnam?
Based on Clause 2, Article 8 ofCircular 219/2013/TT-BTCas follows:
Time of determining VAT
1. For xem bóng đá trực tiếp vtv2 sale of goods, it is xem bóng đá trực tiếp vtv2 time of transfer of ownership or right to use goods to xem bóng đá trực tiếp vtv2 buyer, irrespective of whether payment has been received.
2. For xem bóng đá trực tiếp vtv2 provision of services, it is xem bóng đá trực tiếp vtv2 time of service completion or issuance of xem bóng đá trực tiếp vtv2 service invoice, irrespective of whether payment has been received.
For telecom services, it is xem bóng đá trực tiếp vtv2 time of data reconciliation on service charges in accordance with xem bóng đá trực tiếp vtv2 economic contract between telecommunications businesses, but no more than 2 months after xem bóng đá trực tiếp vtv2 month in which xem bóng đá trực tiếp vtv2 service charges arise.
3. For xem bóng đá trực tiếp vtv2 supply of electricity and clean water, it is xem bóng đá trực tiếp vtv2 date of recording electricity and water consumption on meters to be recorded on xem bóng đá trực tiếp vtv2 payment invoice.
4. For real estate business activities, infrastructure construction, building houses for sale, transfer, or lease, it is xem bóng đá trực tiếp vtv2 time of payment according to project implementation progress or progress in xem bóng đá trực tiếp vtv2 contract. Based on xem bóng đá trực tiếp vtv2 received payment, xem bóng đá trực tiếp vtv2 business entity declares xem bóng đá trực tiếp vtv2 output VAT arising in xem bóng đá trực tiếp vtv2 period.
5. For construction and installation, including shipbuilding, it is xem bóng đá trực tiếp vtv2 time of acceptance, handover of xem bóng đá trực tiếp vtv2 work, work section, or completed construction and installation volume, irrespective of whether payment has been received.
6. For imported goods, it is xem bóng đá trực tiếp vtv2 time of customs declaration registration.
Thus, xem bóng đá trực tiếp vtv2 time for determining VAT for construction overseas is xem bóng đá trực tiếp vtv2 time of service completion or xem bóng đá trực tiếp vtv2 issuance of xem bóng đá trực tiếp vtv2 service invoice, irrespective of whether payment has been received.
