Are lịch trực tiếp bóng đá hôm nay sold to special economic zones subject to export duty in Vietnam?
Are lịch trực tiếp bóng đá hôm nay sold to special economic zonessubject to VAT in Vietnam?
Pursuant to the provisions in Clause 20, Article 4 ofCircular 219/2013/TT-BTCregarding lịch trực tiếp bóng đá hôm nay not subject to VAT as follows:
Objects not subject to VAT
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20. Transshipped lịch trực tiếp bóng đá hôm nay, lịch trực tiếp bóng đá hôm nay in transit through Vietnamese territory; temporarily imported lịch trực tiếp bóng đá hôm nay for re-export; temporarily exported lịch trực tiếp bóng đá hôm nay for re-import; imported materials and supplies for the production and processing of lịch trực tiếp bóng đá hôm nay for export under manufacturing and processing contracts with foreign parties.
lịch trực tiếp bóng đá hôm nay and services purchased and sold between foreign countries and non-tariff zones and amongst non-tariff zones.
Non-tariff zones include: export processing zones, export processing enterprises, bonded warehouses, tax-protected zones, customs warehouses, special economic zones, commercial-industrial zones, and other economic areas established and entitled to tax incentives as non-tariff zones pursuant to the Prime Minister's Decision. Sales and exchanges of lịch trực tiếp bóng đá hôm nay between these zones and the outside are considered export-import activities.
Documents and procedures for determining and handling exemptions from VAT in these cases are guided by the Ministry of Finance regarding customs procedures; customs inspection and supervision; export tax, import tax, and tax management for export and import lịch trực tiếp bóng đá hôm nay.
Therefore, a special economic zone is regarded as a non-tariff zone, so lịch trực tiếp bóng đá hôm nay sold to these zones are not subject to VAT.
However, according to Clause 1, Article 9 ofCircular 219/2013/TT-BTC:
VAT Rate of 0%
1. The 0% VAT rate applies to exported lịch trực tiếp bóng đá hôm nay and services; construction and installation activities foreign countries and in non-tariff zones; international transport; lịch trực tiếp bóng đá hôm nay and services not subject to VAT when exported, except for cases where the 0% VAT rate does not apply as guided in Clause 3 of this Article.
Exported lịch trực tiếp bóng đá hôm nay and services are lịch trực tiếp bóng đá hôm nay and services sold, provided to organizations and individuals abroad and consumed outside of Vietnam; sold and provided to organizations and individuals in non-tariff zones; lịch trực tiếp bóng đá hôm nay and services supplied to foreign customers as per legal regulations.
a) Exported lịch trực tiếp bóng đá hôm nay include:
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- lịch trực tiếp bóng đá hôm nay sold to non-tariff zones as stipulated by the Prime Minister; lịch trực tiếp bóng đá hôm nay sold to duty-free shops;
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As a result, lịch trực tiếp bóng đá hôm nay sold to special economic zones are considered exported lịch trực tiếp bóng đá hôm nay and are eligible for the 0% VAT rate (provided they do not fall into exceptions that do not apply the 0% VAT rate as regulated in Clause 3, Article 9 ofCircular 219/2013/TT-BTC, amended by Clause 5, Article 1 ofCircular 26/2015/TT-BTCand further amended by Clause 2, Article 1 ofCircular 130/2016/TT-BTC).
What are the conditions to apply the 0% VAT rate for lịch trực tiếp bóng đá hôm nay sold to special economic zones in Vietnam?
For lịch trực tiếp bóng đá hôm nay sold to special economic zones, the following conditions at Clause 2, Article 9 ofCircular 219/2013/TT-BTCmust be met to apply the 0% VAT rate:
- There is a contract for the sale or processing of exported lịch trực tiếp bóng đá hôm nay or commission-based export;
- There are documents evidencing the payment for exported lịch trực tiếp bóng đá hôm nay through bank transfer and other documents as required by law;
- A customs declaration must be available as stipulated in Clause 2, Article 16 of this Circular.
In cases where lịch trực tiếp bóng đá hôm nay are sold with a delivery and receipt location outside of Vietnam, the business entity (seller) must have documentation proving the delivery and receipt of lịch trực tiếp bóng đá hôm nay outside of Vietnam, such as:
+ A purchase contract signed with an overseas seller;
+ A sales contract signed with the buyer;
+ Documents proving the delivery and receipt of lịch trực tiếp bóng đá hôm nay outside of Vietnam, such as an international commercial invoice, bill of lading, packing list, certificate of origin, etc.;
+ Bank payment documents including bank transfer documents of the business entity paying the overseas seller;
+ Bank payment documents of the buyer paying the business entity.
Are lịch trực tiếp bóng đá hôm nay sold to special economic zones subject to export duty in Vietnam?(Image from the Internet)
Are lịch trực tiếp bóng đá hôm nay sold to special economic zones subject to export duty in Vietnam?
Based on Article 2 of theLaw on Export and Import Duties 2016, the objects subject to export and import duties are as follows:
Objects Subject to Duties
- lịch trực tiếp bóng đá hôm nay exported or imported through Vietnamese customs ports and borders.
- lịch trực tiếp bóng đá hôm nay exported from the domestic market into non-tariff zonesand lịch trực tiếp bóng đá hôm nay imported from non-tariff zones into the domestic market.
- lịch trực tiếp bóng đá hôm nay exported, imported on the spot, and lịch trực tiếp bóng đá hôm nay exported, imported by enterprises exercising export, import rights, and distribution rights.
- Export and import duty subjects do not apply to the following cases:
a) lịch trực tiếp bóng đá hôm nay in transit, transshipment, and intermediary transportation;
b) Humanitarian aid lịch trực tiếp bóng đá hôm nay and non-refundable aid lịch trực tiếp bóng đá hôm nay;
c) lịch trực tiếp bóng đá hôm nay exported from non-tariff zones abroad; lịch trực tiếp bóng đá hôm nay imported from abroad into non-tariff zones and only used within the non-tariff zones; lịch trực tiếp bóng đá hôm nay transferred from one non-tariff zone to another;
d) Oil used to remit resource tax to the state upon export.
- the Government of Vietnam provides detailed regulations for this Article.
Therefore, lịch trực tiếp bóng đá hôm nay sold to special economic zones are subject to export duties as per legal regulations.
