Are dining bills eligible for xem bóng đá trực tiếp trên youtube in Vietnam in 2035?
Are dining bills eligible for xem bóng đá trực tiếp trên youtube in Vietnam in 2035?
xem bóng đá trực tiếp trên youtube is the abbreviation of the English term "xem bóng đá trực tiếp trên youtube," also known as a tax levied on the added value of goods and services arising in the production, circulation to consumption process, as stipulated in Article 2 of theLaw on xem bóng đá trực tiếp trên youtube 2008.
Pursuant to Article 11 ofCircular 219/2013/TT-BTC, which stipulates cases subject to the 10% xem bóng đá trực tiếp trên youtube rate as follows:
10% Tax Rate
The 10% tax rate applies to goods and services not specified in Articles 4, 9, and 10 of this Circular.
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Furthermore, in accordance with the provisions of Articles 4, 9, and 10 ofCircular 219/2013/TT-BTCregarding non-xem bóng đá trực tiếp trên youtube taxable objects and cases subject to 0%, 5% xem bóng đá trực tiếp trên youtube rates, the dining services recorded in dining bills will be subject to a 10% tax rate.
However, pursuant to Article 1 ofDecree 180/2024/ND-CP, which provides for xem bóng đá trực tiếp trên youtube as follows:
Reduction of xem bóng đá trực tiếp trên youtube
- Reduce value-added tax for groups of goods and services currently applying a 10% tax rate, except for the following groups of goods and services:
a) Telecommunications, financial services, banking, securities, insurance, real estate business, metals and fabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix I issued with this Decree.
b) Products and services subject to special consumption tax. Details in Appendix II issued with this Decree.
c) Information technology in accordance with information technology law. Details in Appendix III issued with this Decree.
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- xem bóng đá trực tiếp trên youtube rate
a) Business establishments calculating xem bóng đá trực tiếp trên youtube by the credit method are applied a xem bóng đá trực tiếp trên youtube rate of 8% for goods and services stipulated in Clause 1 of this Article.
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Additionally, examining the list provided in Appendices 1, 2, 3 ofDecree 180/2024/ND-CPdoes not include dining services.
Moreover, pursuant to Article 2 ofDecree 180/2024/ND-CP, which provides for the effective date of the xem bóng đá trực tiếp trên youtube Decree as follows:
Effectiveness and Implementation
1. This Decree shall be effective from January 1, 2025, until the end of June 30, 2025.
- The ministries, based on their functions and duties, and the People's Committees of provinces and centrally run cities, direct related agencies to deploy communication, guidance, inspection, and supervision so that consumers understand and benefit from the xem bóng đá trực tiếp trên youtube stipulated in Article 1 of this Decree, focusing on solutions to stabilize the supply and demand of goods and services subject to xem bóng đá trực tiếp trên youtube to maintain market price stability (price without VAT) from January 1, 2025, until the end of June 30, 2025.
- In case of arising difficulties during implementation, the Ministry of Finance shall guide and resolve.
- The Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairs of the People's Committees of provinces and centrally run cities, and related enterprises, organizations, and individuals shall be responsible for implementing this Decree.
Accordingly, in the first 6 months of 2025, from January 1, 2025, to June 30, 2025, the xem bóng đá trực tiếp trên youtube rate stated in dining bills will be reduced and subject to an 8% tax rate.
After June 30, 2025, if the xem bóng đá trực tiếp trên youtube policy is not extended, dining bills will not continue to receive the xem bóng đá trực tiếp trên youtube and will return to a 10% tax rate.
Are dining bills eligible for xem bóng đá trực tiếp trên youtube in Vietnam in 2035?(Image from the Internet)
What are procedures forimplementing xem bóng đá trực tiếp trên youtube in the first 6 months of 2025 for dining bills in Vietnam?
Pursuant to Clause 3, Article 1 ofDecree 180/2024/ND-CP, which provides for the procedure for implementing VATreduction as follows:
- When issuing value-added tax invoices for dining services, the xem bóng đá trực tiếp trên youtube rate line must state "8%"; the value-added tax amount; and the total amount the buyer must pay.
- Based on the value-added tax invoice, the business establishment providing dining services declares the output xem bóng đá trực tiếp trên youtube, and the business establishment purchasing dining services declares input xem bóng đá trực tiếp trên youtube deduction according to the reduced tax amount stated on the value-added tax invoice.
Whenis the time for determining xem bóng đá trực tiếp trên youtube on service provision in Vietnam?
Pursuant to Clause 2, Article 8 ofCircular 219/2013/TT-BTC, which provides for the time for determining xem bóng đá trực tiếp trên youtube on service provision as follows:
- For service provision, it is the time the service provision is completed or the time the service provision invoice is issued, regardless of whether the money has been collected or not.
- For telecommunications services, it is the time of completing data reconciliation on telecommunications connection charges under the economic contract between telecommunications service establishments, but not later than 2 months from the month the telecommunications connection charges arise.
