kết quả bóng đá trực tiếp thỏi, kết quả bóng đá trực tiếp miếng nhập khẩu có chịu thuế giá trị gia tăng không?
Who has vtv5 trực tiếp bóng đá hôm nay right to import gold bars andgold bullion in Vietnam?
According to vtv5 trực tiếp bóng đá hôm nay provisions of Clauses 2 and 3, Article 3 ofDecree 24/2012/ND-CP, gold bars and bullion are defined as follows:
Glossary of Terms
In this Decree, vtv5 trực tiếp bóng đá hôm nay following terms are defined as follows:
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- Gold bullion refers to gold that is formed into bars, stamped with letters and numbers indicating weight, quality, and vtv5 trực tiếp bóng đá hôm nay marks of enterprises and credit institutions authorized to produce by vtv5 trực tiếp bóng đá hôm nay State Bank of Vietnam (hereinafter referred to as vtv5 trực tiếp bóng đá hôm nay State Bank) or gold bullion produced by vtv5 trực tiếp bóng đá hôm nay State Bank during each period.
- Raw gold refers to gold in vtv5 trực tiếp bóng đá hôm nay form of blocks, bars, grains, bullion, and other forms of gold.
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Based on Clause 3, Article 4 ofDecree 24/2012/ND-CP, vtv5 trực tiếp bóng đá hôm nay principles for gold management are specified as follows:
Management Principles
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- vtv5 trực tiếp bóng đá hôm nay State maintains a monopoly on vtv5 trực tiếp bóng đá hôm nay production of gold bullion, vtv5 trực tiếp bóng đá hôm nay export of raw gold, and vtv5 trực tiếp bóng đá hôm nay import of raw gold for vtv5 trực tiếp bóng đá hôm nay production of gold bullion.
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Additionally, Clause 2, Article 2 ofDecision 1623/QD-NHNN in 2012stipulates:
Principles for Organizing Gold Bullion Production
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- vtv5 trực tiếp bóng đá hôm nay State Bank assigns Saigon Jewelry Company Limited - SJC (hereinafter referred to as SJC Company) to process gold bullion in accordance with vtv5 trực tiếp bóng đá hôm nay regulations of this Decision.
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Thus, only vtv5 trực tiếp bóng đá hôm nay State holds vtv5 trực tiếp bóng đá hôm nay exclusive right to import raw gold for vtv5 trực tiếp bóng đá hôm nay production of gold bars and bullion. vtv5 trực tiếp bóng đá hôm nay Saigon Jewelry Company Limited - SJC, is vtv5 trực tiếp bóng đá hôm nay company entrusted by vtv5 trực tiếp bóng đá hôm nay State to process gold bullion.
Are imported gold bars and gold bullions subjectto value-added tax in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Are imported gold bars and gold bullions subject to value-added tax in Vietnam?
Based on Clause 22, Article 4 ofCircular 219/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay entities not subject to value-added tax (VAT) are specified as follows:
Entities Not Subject to VAT
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- Technology transfer as stipulated by vtv5 trực tiếp bóng đá hôm nay Law on Technology Transfer; transfer of intellectual property rights as stipulated by vtv5 trực tiếp bóng đá hôm nay Law on Intellectual Property. In cases where a contract for technology transfer or transfer of intellectual property rights includes vtv5 trực tiếp bóng đá hôm nay transfer of machinery and equipment, vtv5 trực tiếp bóng đá hôm nay entity not subject to VAT is calculated on vtv5 trực tiếp bóng đá hôm nay part of vtv5 trực tiếp bóng đá hôm nay technological and intellectual property rights transferred; if not separated, VAT is calculated on vtv5 trực tiếp bóng đá hôm nay entire technology value, intellectual property rights transferred along with machinery and equipment.
Computer software includes software products and software services as prescribed by law.
- Gold imported in vtv5 trực tiếp bóng đá hôm nay form of bars, bullion, and types of gold not yet crafted into fine art products, jewelry, or other products.
Gold in vtv5 trực tiếp bóng đá hôm nay form of bars, bullion, and types of gold not yet crafted is determined according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay law on management and trading of gold.
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According to vtv5 trực tiếp bóng đá hôm nay above regulations, imported gold bars and bullion are entities not subject to value-added tax.
How to determine vtv5 trực tiếp bóng đá hôm nay location for submitting value-added tax in Vietnam?
According to Article 20 ofCircular 219/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay determination of vtv5 trực tiếp bóng đá hôm nay location for submitting value-added tax is as follows:
- Taxpayers declare and submit VAT at vtv5 trực tiếp bóng đá hôm nay locality where production and business activities take place.
- Taxpayers who declare and submit VAT using vtv5 trực tiếp bóng đá hôm nay credit method and have dependent accounting production facilities located in provinces or cities directly under vtv5 trực tiếp bóng đá hôm nay Central Government different from vtv5 trực tiếp bóng đá hôm nay province or city where vtv5 trực tiếp bóng đá hôm nay main office is located must submit VAT at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay production facility is and at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay main office is located.
- In cases where enterprises or cooperatives apply vtv5 trực tiếp bóng đá hôm nay direct method and have production facilities in provinces or cities different from where vtv5 trực tiếp bóng đá hôm nay main office is located or conduct mobile sales outside vtv5 trực tiếp bóng đá hôm nay province, such enterprises or cooperatives declare and submit VAT as a percentage on revenue for revenue arising outside vtv5 trực tiếp bóng đá hôm nay province at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay production facility or mobile sales take place. Enterprises and cooperatives are not required to submit VAT as a percentage on revenue at vtv5 trực tiếp bóng đá hôm nay main office for revenue arising outside vtv5 trực tiếp bóng đá hôm nay province that has already been declared and submitted.
- In vtv5 trực tiếp bóng đá hôm nay case of telecommunications service businesses with postpaid telecommunications services in localities of provinces or cities directly under vtv5 trực tiếp bóng đá hôm nay Central Government different from where vtv5 trực tiếp bóng đá hôm nay main office is located and have established dependent accounting branches submitting VAT using vtv5 trực tiếp bóng đá hôm nay credit method that also participate in providing postpaid telecommunications services in that locality, such telecommunications service businesses declare and submit VAT for postpaid telecommunications services as follows:
+ Declare VAT on vtv5 trực tiếp bóng đá hôm nay revenue of postpaid telecommunications services for vtv5 trực tiếp bóng đá hôm nay entire business to vtv5 trực tiếp bóng đá hôm nay tax authority that directly manages vtv5 trực tiếp bóng đá hôm nay main office.
+ Submit VAT at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay main office is located and at vtv5 trực tiếp bóng đá hôm nay locality with vtv5 trực tiếp bóng đá hôm nay dependent accounting branch.
+ vtv5 trực tiếp bóng đá hôm nay VAT amount to be submitted at vtv5 trực tiếp bóng đá hôm nay locality with vtv5 trực tiếp bóng đá hôm nay dependent accounting branch is determined at a rate of 2% (for postpaid telecommunications services subject to VAT with a tax rate of 10%) on vtv5 trực tiếp bóng đá hôm nay revenue (excluding VAT) of postpaid telecommunications services at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay dependent accounting branch is located.
- VAT declaration and submission are implemented according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration and vtv5 trực tiếp bóng đá hôm nay guiding documents for implementing vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration.
