Are specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production subject to VAT in Vietnam?

Are specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production subject to VAT in Vietnam?

Currently, based on Clause 3a, Article 5 of the2008 Law on Value-Added Tax, as amended by Clause 1, Article 3 of theLuật sửa đổi các Luật về xem bóng đátrực tiếp bóng đá hôm nay Clause 3a, Article 4 ofCircular 219/2013/TT-BTC, supplemented by Clause 2, Article 1 ofCircular 26/2015/TT-BTC, specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production are not subject to VAT.

Specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production include: plowing machines; harrows; rotary tillers; row marker machines; root shredders; field leveling equipment; seeders; planters; sugarcane planters; nursery production systems; diggers, furrow makers, spreaders, fertilizer applicators; pest control sprayers, tanks; harvesters of rice, corn, sugarcane, coffee, cotton; root, fruit, trực tiếp bóng đá hôm nay tuber harvesters; tea pruning, harvesting machines; rice thresher; corn husker; soybean thresher; peanut husker; coffee sheller; coffee trực tiếp bóng đá hôm nay wet rice pre-processing machinery; agricultural dryers (rice, corn, coffee, pepper, cashew...), aquaculture dryers; agricultural crop collectors, loaders; egg incubators; grass harvesters, straw balers, grass balers; milkers trực tiếp bóng đá hôm nay other specialized machinery.

However, from July 1, 2025, as per the regulations in Clause 2, Article 9 of the2024 Law on Value-Added Tax(effective from July 1, 2025), a 5% VAT rate will apply to the following goods trực tiếp bóng đá hôm nay services:

Tax Rate

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2. The 5% VAT rate applies to the following goods trực tiếp bóng đá hôm nay services:

a) Clean water for production trực tiếp bóng đá hôm nay domestic use, excluding bottled water trực tiếp bóng đá hôm nay other beverages;

b) Fertilizers, ores for fertilizer production, pest control chemicals, trực tiếp bóng đá hôm nay growth stimulants for livestock as prescribed by law;

c) Services related to earthworks, dredging of canals, ditches, ponds for agricultural production; cultivation trực tiếp bóng đá hôm nay care of plants; preliminary processing, preservation of agricultural products;

d) Products from planting, forestry (excluding wood, bamboo), livestock, aquaculture, trực tiếp bóng đá hôm nay fishing not processed into different products, or only through ordinary preliminary processing, excluding products specified in Clause 1, Article 5 of this Law;

đ) Rubber latex in sheet form, block form, crumb form, retreaded rubber; nets, floats, trực tiếp bóng đá hôm nay ropes for making fishing nets;

e) Products made from jute, sedge, bamboo, grain straw, coconut shells, coconut husks, water hyacinth, trực tiếp bóng đá hôm nay other handmade products produced using recycled agricultural materials; cotton fibre already carded trực tiếp bóng đá hôm nay combed; newsprint;

g) Fishing ships operating in sea areas; specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production as prescribed by the Government of Vietnam;

h) Medical equipment as prescribed by the law on healthcare management; pharmaceuticals for disease prevention trực tiếp bóng đá hôm nay treatment; drug substances, pharmaceuticals are raw materials for pharmaceutical production, pharmaceuticals for disease prevention trực tiếp bóng đá hôm nay treatment;

i) Equipment used for teaching trực tiếp bóng đá hôm nay studying, including models, diagrams, boards, chalk, rulers, compasses;

k) Traditional, folk performing arts activities;

l) Children's toys; books, except those specified in Clause 15, Article 5 of this Law;

m) Scientific trực tiếp bóng đá hôm nay technological services under the Science trực tiếp bóng đá hôm nay Technology Law;

n) Sale, lease, or lease-purchase of social housing as per the Law on Housing.

Thus, from July 1, 2025, specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production as prescribed by the Government of Vietnam will transition from non-VAT goods to a 5% VAT rate.

When is the timefor determining VAT for specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production in Vietnamfrom July 1, 2025?

The timing for determining VAT for specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production from July 1, 2025, is stipulated in Article 8 of the2024 Law on Value-Added Taxas follows:

- The timing for determining value-added tax for goods is the time at which the ownership of goods is transferred to the buyer or the time the invoice is issued, regardless of whether payment has been received;

- The timing for determining value-added tax for export trực tiếp bóng đá hôm nay import goods is stipulated by the Government of Vietnam.

Are specialized machinery trực tiếp bóng đá hôm nay equipment for agricultural production subject to VAT in Vietnam? (Image from the Internet)

Where do taxpayers declare trực tiếp bóng đá hôm nay pay VAT in Vietnam?

Based on the provisions of Article 20 ofCircular 219/2013/TT-BTC, taxpayers declare trực tiếp bóng đá hôm nay pay VAT at the localities where they produce trực tiếp bóng đá hôm nay conduct business.

+ Taxpayers declaring trực tiếp bóng đá hôm nay paying VAT via the credit method, with dependent accounting production establishments located in provinces trực tiếp bóng đá hôm nay centrally run cities other than the province or city where the headquarters are located, must pay VAT at the locality where the production establishment is situated trực tiếp bóng đá hôm nay at the locality where the headquarters are situated.

+ In cases where enterprises or cooperatives using the direct method have production establishments in provinces or cities other than where the headquarters are located or where they have itinerant sales activities outside the province, the enterprises or cooperatives shall declare trực tiếp bóng đá hôm nay pay VAT at a percentage on revenue for revenue arising from outside the province at the locality where the production establishment or itinerant sales occur.

Enterprises or cooperatives do not have to pay VAT at a percentage on revenue at the headquarters for revenue arising outside the province that has been declared trực tiếp bóng đá hôm nay paid.