Are entities selling playing cards in Vietnam required to pay excise lịch trực tiếp bóng đá hôm nay?

Are entities sellingplaying cardsinVietnam required to pay excise lịch trực tiếp bóng đá hôm nay?

Currently, the Vietnameselaw does not specify the definition of excise lịch trực tiếp bóng đá hôm nay. However, based on the taxable and non-taxable objects under Article 2 of the Excise lịch trực tiếp bóng đá hôm nayLaw 2008(amended by Clause 1 Article 1 of theLaw on Amendments to Excise lịch trực tiếp bóng đá hôm nay Law 2014) and Article 3 of the Excise lịch trực tiếp bóng đá hôm nayLaw 2008, the definition ofexcise lịch trực tiếp bóng đá hôm nay may be defined.

Simultaneously, underArticle 5 of the Excise lịch trực tiếp bóng đá hôm nayLaw 2008:

lịch trực tiếp bóng đá hôm nay bases

Excise lịch trực tiếp bóng đá hôm nay bases include the taxed price of a taxable goods or service and the lịch trực tiếp bóng đá hôm nay rate. The payable excise lịch trực tiếp bóng đá hôm nay amount is the excise taxed price multiplied by the excise lịch trực tiếp bóng đá hôm nay rate.

From the synthesis of the above regulations,the excise lịch trực tiếp bóng đá hôm nay is an indirect lịch trực tiếp bóng đá hôm nay levied on certain luxury goods and services to regulate production, importation, and societal consumption.

Simultaneously, it strongly regulates the income of consumers, contributing to increasing the State Budget revenue and strengthening business production management for taxable goods and services.

The excise lịch trực tiếp bóng đá hôm nay is paid by the facilitiesdirectly producing the goods, but the consumers pay the lịch trực tiếp bóng đá hôm nay as it is included in the sale price.

Under Article 2 of theLaw on excise lịch trực tiếp bóng đá hôm nay 2008and Article 2 ofDecree 108/2015/ND-CP, the objectssubject to excise lịch trực tiếp bóng đá hôm nay include:

Taxable objects

1. Goods:

a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

b/ Liquor;

c/ Beer;

d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

f/ Aircraft and yachts;

g/ Gasoline;

h/ Air-conditioners of 90,000 BTU or less;

i/ Playing cards;

j/ Votive gilt papers and votive objects.

2. Services:

a/ Dance halls:

b/ Massage parlors and karaoke bars;

c/ Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;

d/ Betting;

e/ Golf business, including the sale of membership cards and golf playing tickets;

f/ Lottery business.

Thus, according to the above regulations, entities sellingplaying cardsinVietnam are required to pay excise lịch trực tiếp bóng đá hôm nay.

Are entities selling playing cards in Vietnam required to pay excise lịch trực tiếp bóng đá hôm nay? (Image from the Internet)

What are the cases of reduction ofexcise lịch trực tiếp bóng đá hôm nay on playing cards in Vietnam?

According to Article 9 of theExcise lịch trực tiếp bóng đá hôm nay Law 2008, the provisions for lịch trực tiếp bóng đá hôm nay reduction are as follows:

- Taxpayers that produce excise taxable goods and face difficulties caused by natural disasters or unexpected accidents are entitled to lịch trực tiếp bóng đá hôm nay reduction.

- The lịch trực tiếp bóng đá hôm nay reduction level shall be determined based on the actual extent of damage caused by natural disasters or unexpected accidents but must neither exceed 30% of the payable lịch trực tiếp bóng đá hôm nay amount in the year the damage occurs nor exceed the balance between the value of damaged assets and the received compensation (if any).

Therefore, if the above conditions are met, theexcise lịch trực tiếp bóng đá hôm nay onplaying cards will bereduced.

What is theexcise lịch trực tiếp bóng đá hôm nay rate applicabletoplaying cards in Vietnam?

Article 5 of the Excise lịch trực tiếp bóng đá hôm nayLaw 2008provides for the lịch trực tiếp bóng đá hôm nay bases:

lịch trực tiếp bóng đá hôm nay bases

Excise lịch trực tiếp bóng đá hôm nay bases include the taxed price of a taxable goods or service and the lịch trực tiếp bóng đá hôm nay rate. The payable excise lịch trực tiếp bóng đá hôm nay amount is the excise taxed price multiplied by the excise lịch trực tiếp bóng đá hôm nay rate.

Furthermore, the payable excise lịch trực tiếp bóng đá hôm nay amount is determined by the following formula:

excise taxpayable= Taxable price x lịch trực tiếp bóng đá hôm nay rate

Additionally, according to Article 7 of theexcise lịch trực tiếp bóng đá hôm nay Law 2008(amended by Clause 4 Article 1 of theLaw on Amendments to Excise lịch trực tiếp bóng đá hôm nay Law 2014, Clause 2 Article 2 of theLaw on Amendments to Law on Value Added lịch trực tiếp bóng đá hôm nay Law, Excise lịch trực tiếp bóng đá hôm nay Law, and lịch trực tiếp bóng đá hôm nay Administration Law 2016and Article 8 of theLaw on Amendments to Law on Public Investment Law, Public-Private Partnership Investment Law, Investment Law, Housing Law, Bidding Law, Electricity Law, Enterprise Law, excise lịch trực tiếp bóng đá hôm nay Law, and Civil Judgment Enforcement Law 2022) the excise lịch trực tiếp bóng đá hôm nay rates for types of goods are as follows:

lịch trực tiếp bóng đá hôm nay Rates

The excise lịch trực tiếp bóng đá hôm nay rates for goods and services are specified in the excise lịch trực tiếp bóng đá hôm nay Tariff below:

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Thus,according to the regulations, the excise lịch trực tiếp bóng đá hôm nay rate of 40% applies to playing cards.