Are imports that are specialized electronic equipment subject to value-added xem bóng đá trực tiếp trên youtube in Vietnam?

Are imports that are specialized electronic equipment subject to value-added xem bóng đá trực tiếp trên youtube in Vietnam?

Based on Article 2 ofCircular 219/2013/TT-BTC, which stipulates the subjects subject to value-added xem bóng đá trực tiếp trên youtube as follows:

Subjects subject to xem bóng đá trực tiếp trên youtube

Subjects to value-added xem bóng đá trực tiếp trên youtube (VAT) are goods and services used for production, business, and consumption in Vietnam (including goods and services purchased from organizations and individuals abroad), except for those not subject to VAT as guided in Article 4 of this Circular.

Simultaneously, according to the provisions of Article 4 ofCircular 219/2013/TT-BTC, which regulates the cases in which imports are not subject to VAT.

Thus, imports that are specialized electronic equipment may be subject to value-added xem bóng đá trực tiếp trên youtube unless they fall into the following cases:

- Specialized electronic equipment that is humanitarian aid, non-refundable aid, and must be confirmed by the Ministry of Finance or the Department of Finance.

- Specialized electronic equipment that is gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, and people's armed units, following the law on gifts.

- Specialized electronic equipment that is gifts for individuals in Vietnam, following the law on gifts.

- Specialized electronic equipment that is personal belongings of foreign organizations and individuals exempt from diplomatic privileges under the law on diplomatic privilege exemptions.

- Specialized electronic equipment that is the personal belongings of Vietnamese residing abroad when returning to the country.

- Specialized electronic equipment carried by individuals within the duty-free luggage standards;

- Specialized electronic equipment sold to foreign organizations or individuals, international organizations for humanitarian aid, and non-refundable aid to Vietnam.

- Specialized electronic equipment that is temporarily imported for re-export; temporarily exported for re-import.

Are imports that are specialized electronic equipment subject to value-added xem bóng đá trực tiếp trên youtube in Vietnam? (Image from the Internet)

What is the xem bóng đá trực tiếp trên youtube rate for imports that are specialized electronic equipment in Vietnam?

Based onCông trực tiếp bóng đá euro hôm nayin 2023 of the General Department of Customs guiding VAT on imported specialized electronic equipment with the following contents:

According to the provisions in Clause 15, Article 3 ofDecree 71/2007/ND-CP, amended by Clause 7, Article 147 ofDecree 96/2023/ND-CPas follows:

Terminology explanation

...

Specialized electronic equipment is electronic equipment used in specific fields. Specialized electronic equipment includes measuring devices, automation, medical, biological equipment, and other industries.

...

Based on the provisions in Appendix 02, the List of Software and Hardware, Electronic Products issued withCircular 09/2013/TT-BTTTT.

In Appendix III ofDecree 72/2024/ND-CP- Other Information Technology Goods according to IT laws that regulate Section IV - Group of specialized electronic equipment products.

Based on the regulation at Point c, Clause 1, Article 1 ofDecree 72/2024/ND-CPit is stipulated as follows:

Reduction of value-added xem bóng đá trực tiếp trên youtube

1. Reduce value-added xem bóng đá trực tiếp trên youtube for groups of goods and services applying a xem bóng đá trực tiếp trên youtube rate of 10%, excluding the following groups of goods and services:

...

c) Information technology according to information technology law. Details in Appendix III issued with this Decree.

...

Based on the provisions ofDecree 72/2024/ND-CPand Appendix III ofDecree 72/2024/ND-CPabove, if imports are determined to be specialized electronic equipment, they belong to Section IV Part B Appendix III issued withDecree 72/2024/ND-CPand apply a VAT of 10%.

Thus, according to the above legal grounds and guidance inCông trực tiếp bóng đá euro hôm nay, imports that are specialized electronic equipment will apply a value-added xem bóng đá trực tiếp trên youtube rate of 10%.

What is the value-added xem bóng đá trực tiếp trên youtube calculation price for imports in Vietnam?

Based on Clause 2, Article 7 ofCircular 219/2013/TT-BTC, the calculation price for value-added xem bóng đá trực tiếp trên youtube on imports is determined by the following formula:

xem bóng đá trực tiếp trên youtube calculation price for imports = Price at the border gate + Import xem bóng đá trực tiếp trên youtube (if any) + Special consumption xem bóng đá trực tiếp trên youtube (if any) + Environmental protection xem bóng đá trực tiếp trên youtube (if any)

Additionally, if imports are exempted or reduced from import xem bóng đá trực tiếp trên youtube:

xem bóng đá trực tiếp trên youtube calculation price for imports = Import price + Import xem bóng đá trực tiếp trên youtube determined according to the xem bóng đá trực tiếp trên youtube payable after exemption, reduction