Are smartphones eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction in Vietnam?
Are smartphones eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction in Vietnam?
The groups of goods and services not eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction in 2024 are specified in Clause 1, Article 1 ofDecree 72/2024/ND-CPregarding the policy for value-added trực tiếp bóng đá việt nam hôm nay reduction as follows:
* Value-added trực tiếp bóng đá việt nam hôm nay reduction for groups of goods and services currently applying a trực tiếp bóng đá việt nam hôm nay rate of 10%, except for the following groups of goods and services:
[1]Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and products from pre-fabricated metals, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix 1 issued together with this Decree. ( Tải vềAppendix 1)
[2]Products and services subject to special consumption trực tiếp bóng đá việt nam hôm nay. Details in Appendix 2 issued together with this Decree. ( Tải vềAppendix 2)
[3]Information technology products and services according to the law on information technology. Details in Appendix 3 issued together with this Decree. ( Tải vềAppendix 3)
[4]The reduction of value-added trực tiếp bóng đá việt nam hôm nay for each type of goods and services specified in Clause 1, Article 1 ofDecree 72/2024/ND-CPis uniformly applied at the stages of import, production, processing, and commercial business.
For mined coal sold (including cases where mined coal is subsequently screened and classified under a closed process before being sold) that is subject to value-added trực tiếp bóng đá việt nam hôm nay reduction.
Coal products listed in Appendix 1 issued together with this Decree
( Tải vềAppendix 1), at other stages besides the stage of mined coal sales, are not eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction.
The general companies and economic groups that implement a closed process before selling mined coal are also subject to value-added trực tiếp bóng đá việt nam hôm nay reduction for the sold mined coal products.
In cases where goods and services listed in Appendices 1, 2, and 3 issued together with this Decree are subject to a value-added trực tiếp bóng đá việt nam hôm nay exemption or a value-added trực tiếp bóng đá việt nam hôm nay rate of 5% according to the Value-Added trực tiếp bóng đá việt nam hôm nay Law, the provisions of the Value-Added trực tiếp bóng đá việt nam hôm nay Law will be applied, and no value-added trực tiếp bóng đá việt nam hôm nay reduction will be granted.
Accordingly, it can be seen that the groups of goods and services subject to a 10% value-added trực tiếp bóng đá việt nam hôm nay previously will receive a 2% value-added trực tiếp bóng đá việt nam hôm nay reduction, except for the cases mentioned above.
Among them, smartphones are products within the group of goods and services not eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction.
Thus,according to the above regulations, smartphones will not be eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction in 2024.
See detailsList of goods and services not eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction issued together with Decree 72/2024/ND-CP.
Are smartphones eligible for value-added trực tiếp bóng đá việt nam hôm nay reduction in Vietnam? (Image from the Internet)
What is the deadline for extending value-added trực tiếp bóng đá việt nam hôm nay paymentin Vietnam for the third quarter of 2024?
According to Article 4 ofDecree 64/2024/ND-CPregarding the extension of the trực tiếp bóng đá việt nam hôm nay payment and land rent deadline as follows:
- For value-added trực tiếp bóng đá việt nam hôm nay (excluding value-added trực tiếp bóng đá việt nam hôm nay at the import stage)
+ Extension of the trực tiếp bóng đá việt nam hôm nay payment deadline for value-added trực tiếp bóng đá việt nam hôm nay payable (including the trực tiếp bóng đá việt nam hôm nay allocated to other provincial-level localities where the taxpayer has its headquarters, the trực tiếp bóng đá việt nam hôm nay paid per occurrence) of the trực tiếp bóng đá việt nam hôm nay period from May to September 2024 (for monthly value-added trực tiếp bóng đá việt nam hôm nay declaration cases) and the second quarter of 2024, the third quarter of 2024 (for quarterly value-added trực tiếp bóng đá việt nam hôm nay declaration cases) for businesses and organizations specified in Article 3 of Decree 64/2024/ND-CP.
The extension time is 05 months for the value-added trực tiếp bóng đá việt nam hôm nay of May 2024, June 2024, and the second quarter of 2024, the extension time is 04 months for the value-added trực tiếp bóng đá việt nam hôm nay of July 2024, the extension time is 03 months for the value-added trực tiếp bóng đá việt nam hôm nay of August 2024, the extension time is 02 months for the value-added trực tiếp bóng đá việt nam hôm nay of September 2024, and the third quarter of 2024.
The extension time mentioned here is calculated from the end date of the value-added trực tiếp bóng đá việt nam hôm nay payment deadline as prescribed by the trực tiếp bóng đá việt nam hôm nay management law.
Businesses and organizations eligible for the extension will declare and submit the monthly, quarterly value-added trực tiếp bóng đá việt nam hôm nay declaration form according to current law, but are not required to pay the value-added trực tiếp bóng đá việt nam hôm nay payable arising on the declared value-added trực tiếp bóng đá việt nam hôm nay declaration form.
Thus,according to the regulations, the value-added trực tiếp bóng đá việt nam hôm nay for the third quarter of 2024 is extended by 02 months.
What is the procedure for extending value-added trực tiếp bóng đá việt nam hôm nay paymentin Vietnam in 2024?
Additionally, regarding the extension procedure, according to Article 5 ofDecree 64/2024/ND-CP, households engaged in aquaculture affected by natural disasters can extend value-added trực tiếp bóng đá việt nam hôm nay payment as follows:
- Taxpayers directly declaring and paying taxes to the trực tiếp bóng đá việt nam hôm nay authorities eligible for the extension submit the Application for extension of trực tiếp bóng đá việt nam hôm nay payment and land rent (hereinafter referred to as the Application for extension) initially or replaced upon detecting errors (via electronic means;
Submit a paper form directly to the trực tiếp bóng đá việt nam hôm nay authority or through postal services) according to the Form in the Appendix issued together with this Decree to the directly managing trực tiếp bóng đá việt nam hôm nay authority once for all trực tiếp bóng đá việt nam hôm nay and land rent amounts arising in the trực tiếp bóng đá việt nam hôm nay periods eligible for extension along with the time of trực tiếp bóng đá việt nam hôm nay declaration filing per month (or per quarter) as per trực tiếp bóng đá việt nam hôm nay management law.
If the Application for extension is not submitted along with the trực tiếp bóng đá việt nam hôm nay declaration filing time per month (or per quarter), the latest submission deadline is September 30, 2024, the trực tiếp bóng đá việt nam hôm nay authority still extends the trực tiếp bóng đá việt nam hôm nay and land rent of the eligible periods before the application submission time.
If taxpayers have payable amounts extended across multiple local trực tiếp bóng đá việt nam hôm nay authority jurisdictions, the directly managing trực tiếp bóng đá việt nam hôm nay authority is responsible for transmitting information and submitting the Application for extension to the relevant trực tiếp bóng đá việt nam hôm nay managing authorities.
- Taxpayers self-identify and take responsibility for requesting an extension to ensure eligibility according to this Decree.
If taxpayers submit the Application for extension to the trực tiếp bóng đá việt nam hôm nay authority after September 30, 2024, they will not be eligible for trực tiếp bóng đá việt nam hôm nay and land rent extension under this Decree.
If taxpayers supplement the trực tiếp bóng đá việt nam hôm nay declaration files of the extended trực tiếp bóng đá việt nam hôm nay period leading to an increased payable amount and submit to the trực tiếp bóng đá việt nam hôm nay authority before the expiration of the extended trực tiếp bóng đá việt nam hôm nay payment deadline, the extended trực tiếp bóng đá việt nam hôm nay amount includes the additional payable amount due to the supplementation.
If taxpayers supplement the trực tiếp bóng đá việt nam hôm nay declaration files of the extended trực tiếp bóng đá việt nam hôm nay period after the expiration of the extended trực tiếp bóng đá việt nam hôm nay payment deadline, the additional payable amount due to the supplementation will not be eligible for an extension.