Dịch vụ tang lễ có phải là đối tượng chịu thuế giá trực tiếp bóng đá hôm nay euro

Are funeral services subject to VAT in Vietnam?

Based on Clause 11, Article 5 of trực tiếp bóng đá hôm nay euroLaw on Value Added Tax 2008, supplemented by Clause 1, Article 3 of trực tiếp bóng đá hôm nay euroLaw Amending and Supplementing a Number of Laws on Taxation 2014, and amended by Clause 1, Article 1 of trực tiếp bóng đá hôm nay euroAmended Law on Value Added Tax 2013, regulations on non-taxable objects are as follows:

Non-taxable Objects

...

10. Public postal, telecommunications services, and Internet services according to trực tiếp bóng đá hôm nay euro programs of trực tiếp bóng đá hôm nay euro Government of Vietnam.

11. Maintenance services for zoos, botanical gardens, parks, street greenery, public lighting, and funeral services.

12. Maintenance, repair, and construction works funded by public contributions and humanitarian aid for cultural, artistic, public serving constructions, infrastructure, and housing for social policy beneficiaries.

13. Educational and vocational training services as prescribed by law.

14. Broadcasting and television services funded by trực tiếp bóng đá hôm nay euro state budget.

...

Therefore, under trực tiếp bóng đá hôm nay euro above regulations, funeral services are not subject to Value Added Tax.

Are funeral services subject to VAT in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)

Which entities isVAT payers in Vietnam?

According to Article 4 of trực tiếp bóng đá hôm nay euroLaw on Value Added Tax 2008, trực tiếp bóng đá hôm nay euro following persons are specified as liable to pay tax:

trực tiếp bóng đá hôm nay euro taxpayers liable to Value Added Tax are organizations and individuals engaged in trực tiếp bóng đá hôm nay euro production, business of goods, and services subject to Value Added Tax (hereinafter referred to as business establishments) and organizations and individuals who import goods subject to Value Added Tax (hereinafter referred to as importers).

How to determine VAT taxable price in Vietnam?

According to Article 7 of trực tiếp bóng đá hôm nay euroLaw on Value Added Tax 2008, amended by Clause 2, Article 1 of trực tiếp bóng đá hôm nay euroAmended Law on Value Added Tax 2013and trực tiếp bóng đá hôm nay euro provision on exchange rates for determining trực tiếp bóng đá hôm nay euro taxable price abolished by point c, Clause 2, Article 6 of trực tiếp bóng đá hôm nay euroLaw Amending and Supplementing a Number of Laws on Taxation 2014, specific regulations on trực tiếp bóng đá hôm nay euro taxable price are as follows:

- For goods and services sold by trực tiếp bóng đá hôm nay euro production and business establishment, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro selling price excluding Value Added Tax; for goods and services subject to special consumption tax, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro selling price including special consumption tax but excluding Value Added Tax; for goods subject to environmental protection tax, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro selling price including environmental protection tax but excluding Value Added Tax; for goods subject to both special consumption tax and environmental protection tax, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro selling price including both taxes but excluding Value Added Tax;

- For imported goods, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro import price at trực tiếp bóng đá hôm nay euro border, including import duty (if any), special consumption tax (if any), and environmental protection tax (if any). trực tiếp bóng đá hôm nay euro import price at trực tiếp bóng đá hôm nay euro border is determined according to regulations on trực tiếp bóng đá hôm nay euro taxable price of imports;

- For goods and services used for exchange, internal consumption, or gifts, trực tiếp bóng đá hôm nay euro VAT taxable price is trực tiếp bóng đá hôm nay euro price of similar goods and services at trực tiếp bóng đá hôm nay euro time these activities occur;

- For asset leasing, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro rent excluding Value Added Tax.

- In cases where rent is paid periodically or in advance for trực tiếp bóng đá hôm nay euro lease term, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro rent paid periodically or in advance for trực tiếp bóng đá hôm nay euro lease term excluding Value Added Tax;

In cases of leasing machinery, equipment, or means of transport from foreign countries that cannot be produced domestically for re-leasing, trực tiếp bóng đá hôm nay euro taxable price is deductible from trực tiếp bóng đá hôm nay euro rent paid to trực tiếp bóng đá hôm nay euro foreign country.

- For goods sold in installments or deferred payment, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro one-time sale price excluding Value Added Tax, not including interest on installment sales or deferred payments;

- For goods processing, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro processing price excluding Value Added Tax;

- For construction and installation activities, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro value of trực tiếp bóng đá hôm nay euro construction, work item, or part of trực tiếp bóng đá hôm nay euro work handed over excluding Value Added Tax. In cases of construction and installation excluding materials, machinery, and equipment, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro construction and installation value excluding trực tiếp bóng đá hôm nay euro value of materials, machinery, and equipment;

- For real estate business activities, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro selling price excluding Value Added Tax, except for trực tiếp bóng đá hôm nay euro land use right transfer price or land rent that must be paid to trực tiếp bóng đá hôm nay euro state budget;

- For agency, brokerage activities of purchasing and selling goods and services enjoying commissions, trực tiếp bóng đá hôm nay euro taxable price is trực tiếp bóng đá hôm nay euro commission received from these activities excluding Value Added Tax;

- For goods and services using payment vouchers which record trực tiếp bóng đá hôm nay euro payment price as a price inclusive of Value Added Tax, trực tiếp bóng đá hôm nay euro taxable price is determined by trực tiếp bóng đá hôm nay euro following formula:

Tax-exclusive price = Payment price / 1 + VAT rate (%)

- trực tiếp bóng đá hôm nay euro taxable price for goods and services specified in Clause 1, Article 7 of trực tiếp bóng đá hôm nay euroLaw on Value Added Tax 2008includes all surcharges and additional fees trực tiếp bóng đá hôm nay euro business establishment is entitled to.