Are cigars subject to special consumption vtv5 trực tiếp bóng đá hôm nay in Vietnam?

Are cigars subject to special consumption vtv5 trực tiếp bóng đá hôm nay in Vietnam?

Pursuant to Clause 1, Article 2 of theLaw on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2008(amended by Clause 1, Article 1 of theAmended Law on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2014), the types of goods subject to special consumption vtv5 trực tiếp bóng đá hôm nay include:

Taxable Objects

1. Goods:

a) Cigarettes, cigars, and other products derived from tobacco plants used for smoking, inhaling, chewing, sniffing, and sucking;

b) Alcohol;

c) Beer;

d) Automobiles with fewer than 24 seats, including automobiles designed to carry both passengers and cargo with more than two rows of seats and a fixed partition between the passenger compartment and the cargo compartment;

dd) Two-wheeled motorcycles and three-wheeled motorcycles with a cylinder capacity of over 125cm3;

e) Aircraft, yachts;

g) All types of gasoline;

h) Air conditioners with a capacity of 90,000 BTU or less;

i) Playing cards;

k) Joss paper, votive offerings.

...

Thus, according to regulations, cigars are subject to special consumption vtv5 trực tiếp bóng đá hôm nay.

What is the special consumption vtv5 trực tiếp bóng đá hôm nay rate for cigars in Vietnam?

Pursuant to the provisions of Clause 1, Section 1 of the Special Consumption vtv5 trực tiếp bóng đá hôm nay Tariff stipulated in Article 7 of theLaw on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2008(amended by Clause 4, Article 1 of theAmended Law on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2014), the special consumption vtv5 trực tiếp bóng đá hôm nay rate for cigars is 75%.

Are cigars subject to special consumption vtv5 trực tiếp bóng đá hôm nay in Vietnam?(Image from Internet)

What is the basis for calculating special consumption vtv5 trực tiếp bóng đá hôm nay on cigars in Vietnam?

The basis for calculating the special consumption vtv5 trực tiếp bóng đá hôm nay on cigars is determined according to Article 5 of theLaw on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2008, which is the taxable price of the taxable goods and the vtv5 trực tiếp bóng đá hôm nay rate.

Accordingly:

(1) The special consumption vtv5 trực tiếp bóng đá hôm nay rate for cigars is 75% as stipulated in Clause 1, Section 1 of the Special Consumption vtv5 trực tiếp bóng đá hôm nay Tariff prescribed in Article 7 of theLaw on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2008(amended by Clause 4, Article 1 of theAmended Law on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2014).

(2) The taxable price for the special consumption vtv5 trực tiếp bóng đá hôm nay on cigars is determined in Article 6 of theLaw on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2008(amended by Clause 3, Article 1 of theAmended Law on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2014, Clause 1, Article 2 of theAmended Law on Value Added vtv5 trực tiếp bóng đá hôm nay, Law on Special Consumption vtv5 trực tiếp bóng đá hôm nay and Law on vtv5 trực tiếp bóng đá hôm nay Administration 2016, and the provisions on exchange rates in determining taxable prices repealed by Point d, Clause 2, Article 6 of theAmended Law on Special Consumption vtv5 trực tiếp bóng đá hôm nay 2014) as follows:

The taxable price for special consumption vtv5 trực tiếp bóng đá hôm nay on goods is the selling price excluding special consumption vtv5 trực tiếp bóng đá hôm nay, environmental protection vtv5 trực tiếp bóng đá hôm nay, and value-added vtv5 trực tiếp bóng đá hôm nay, which is regulated as follows:

(1) For domestically produced goods, the taxable price is the price set by the manufacturer or importer.

In cases where goods subject to special consumption vtv5 trực tiếp bóng đá hôm nay are sold to a commercial trading establishment that has a parent-subsidiary relationship or subsidiary companies under the same parent company with the manufacturer or importer, or if the commercial trading establishment has an affiliated relationship, the taxable price for special consumption vtv5 trực tiếp bóng đá hôm nay cannot be lower than the percentage (%) compared to the average selling price of the commercial establishments that directly purchase from the manufacturer or importer as stipulated by the Government of Vietnam;

(2) For imported goods, the taxable price at the import stage is the import duty price plus import duty. In cases where imported goods are exempt from or have reduced import duty, the taxable price does not include the exempted or reduced import duty. Imported goods subject to special consumption vtv5 trực tiếp bóng đá hôm nay are deductible from the special consumption vtv5 trực tiếp bóng đá hôm nay already paid at the import stage when determining the payable special consumption vtv5 trực tiếp bóng đá hôm nay upon selling;

(3) For processed goods, the taxable price is the selling price of the goods sold by the outsourcing establishment or the price of similar or equivalent products at the time of sale;

(4) For goods sold by installment or deferred payment method, the taxable price is the price when sold by the one-time payment method excluding interest from installments or deferred payments;

(5) For goods used for exchange or internal consumption, gifts, or donations, the taxable price for special consumption vtv5 trực tiếp bóng đá hôm nay is the price of similar or equivalent goods or services at the time these activities occur.

The taxable price for special consumption vtv5 trực tiếp bóng đá hôm nay on goods as prescribed includes any additional amounts collected (if any) that the business establishment is entitled to.

The taxable price is calculated in Vietnamese Dong. In cases where the taxpayer has revenue in foreign currency, the foreign currency must be converted into Vietnamese Dong according to the average exchange rate on the interbank foreign currency market announced by the State Bank of Vietnam at the time of revenue occurrence to determine the taxable price.