Are non-tariff kết quả bóng đá trực tiếp subject to VAT in Vietnam? What kết quả bóng đá trực tiếp are included in a non-tariff area in Vietnam?
What kết quả bóng đá trực tiếp are included in a non-tariff area in Vietnam?
Pursuant to Clause 1, Article 2 of the Regulation on the operation of non-tariff kết quả bóng đá trực tiếp within economic zones and border-gate economic zones, issued in conjunction withDecision 100/2009/QD-TTg, the definition of non-tariff kết quả bóng đá trực tiếp is as follows:
Definitions
In this Regulation, the following terms are understood as follows:
1. A non-tariff area is a geographical area with defined boundaries, separated from the outside territory by a solid fence, with gates and entrances ensuring conditions for the control by Customs authorities and relevant functional agencies, with a Customs authority to monitor and inspect goods and vehicles entering and exiting the area.
- non-tariff kết quả bóng đá trực tiếp within an economic zone or border-gate economic zone include bonded kết quả bóng đá trực tiếp, special economic-commercial kết quả bóng đá trực tiếp, trade and industrial kết quả bóng đá trực tiếp, and free trade kết quả bóng đá trực tiếp, and other kết quả bóng đá trực tiếp named following the Decision of the Prime Minister of the Government of Vietnam. The trade relationships between these kết quả bóng đá trực tiếp and the outside are export and import relationships.
- Domestic territory refers to the part of Vietnam outside the non-tariff area.
Additionally, Clause 20, Article 4 ofCircular 219/2013/TT-BTCstipulates:
Subjects not subject to VAT
...
- Goods trans-shipped or in transit through the territory of Vietnam; temporary import for re-export; temporary export for re-import; imported raw materials and supplies for the production and processing of exported goods according to processing contracts signed with foreign parties.
Goods and services traded between foreign countries and non-tariff kết quả bóng đá trực tiếp and amongst non-tariff kết quả bóng đá trực tiếp.
non-tariff kết quả bóng đá trực tiếp include: export processing kết quả bóng đá trực tiếp, export processing enterprises, bonded warehouses, free trade kết quả bóng đá trực tiếp, special economic-commercial kết quả bóng đá trực tiếp, trade and industrial kết quả bóng đá trực tiếp, and other economic zones established and enjoying tax incentives similar to non-tariff kết quả bóng đá trực tiếp according to a Decision of the Prime Minister of the Government of Vietnam. Trade exchanges between these kết quả bóng đá trực tiếp and the outside are export and import relations.
The dossier and procedures for determining and handling exemptions from VAT in these cases are implemented according to guidance from the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management on exported or imported goods.
...
Thus, the non-tariff kết quả bóng đá trực tiếp include:
- Export processing kết quả bóng đá trực tiếp;
- Export processing enterprises;
- Bonded warehouses, free trade kết quả bóng đá trực tiếp, special economic-commercial kết quả bóng đá trực tiếp, trade and industrial kết quả bóng đá trực tiếp, and other economic zones established and enjoying tax incentives similar to non-tariff kết quả bóng đá trực tiếp according to the Decision of the Prime Minister of the Government of Vietnam.
Are non-tariff kết quả bóng đá trực tiếp subject to VAT in Vietnam?
Based on Clause 20, Article 4 ofCircular 219/2013/TT-BTCwhich provides for entities not subject to VAT:
Entities not subject to VAT
...
20. Goods trans-shipped or in transit through the territory of Vietnam; temporary import for re-export; temporary export for re-import; imported raw materials and supplies for the production and processing of exported goods under processing contracts concluded with foreign parties.
Goods and services traded between foreign countries and non-tariff kết quả bóng đá trực tiếp and amongst non-tariff kết quả bóng đá trực tiếp.
non-tariff kết quả bóng đá trực tiếp include: export processing kết quả bóng đá trực tiếp, export processing enterprises, bonded warehouses, free trade kết quả bóng đá trực tiếp, special economic-commercial kết quả bóng đá trực tiếp, trade and industrial kết quả bóng đá trực tiếp, and other economic zones established and enjoying tax incentives similar to non-tariff kết quả bóng đá trực tiếp according to a Decision of the Prime Minister of the Government of Vietnam. Trade relationships between these kết quả bóng đá trực tiếp and the outside are export and import relationships.
The dossier and procedures for determining and handling VAT exemption in these cases are implemented according to guidance from the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management on exported or imported goods.
...
Thus, goods and services traded between foreign countries and non-tariff kết quả bóng đá trực tiếp and amongst non-tariff kết quả bóng đá trực tiếp are not subject to VAT.
Are non-tariff kết quả bóng đá trực tiếp subject to VAT in Vietnam? (Image from the Internet)
What are regulations onmanagement of entry into and exit from non-tariff kết quả bóng đá trực tiếp within economic zones and border-gate economic zones in Vietnam?
Pursuant to Article 13 of the Regulation on the operation of non-tariff kết quả bóng đá trực tiếp within economic zones and border-gate economic zones issued withDecision 100/2009/QD-TTg, the management of entry into and exit from non-tariff kết quả bóng đá trực tiếp within economic zones and border-gate economic zones is specifically stipulated as follows:
- Officials and employees of enterprises within non-tariff kết quả bóng đá trực tiếp and partners, and guests of these enterprises are allowed to enter and exit the non-tariff area.
- Domestic and foreign tourists and other individuals and organizations not belonging to these subjects are allowed to enter and exit the non-tariff kết quả bóng đá trực tiếp to participate in activities such as exhibitions, introductions, product displays, and buying and selling of goods.
- Entry and exit of non-tariff kết quả bóng đá trực tiếp must comply with the regulations of the Management Board of economic zones and border-gate economic zones and relevant functional agencies.
The Management Board of economic zones and border-gate economic zones cooperates with relevant functional agencies to issue regulations on managing entry and exit, mobility, and other activities within non-tariff kết quả bóng đá trực tiếp.
