Are votive papers subject to excise xem bóng đá trực tiếp vtv2 up to 70% in Vietnam?
Are votive papers subject to excise xem bóng đá trực tiếp vtv2 up to 70% in Vietnam?
Based on Article 2 of theLaw on excise xem bóng đá trực tiếp vtv2 2008(amended by Clause 1, Article 1 of theLaw on amending excise xem bóng đá trực tiếp vtv2 2014), the objects subject to excise xem bóng đá trực tiếp vtv2 are prescribed as follows:
Taxable objects
1. Goods:
a) Cigarettes, cigars, and other tobacco preparations used for smoking, inhaling, chewing, sniffing, and sucking;
b) Alcohol;
c) Beer;
d) Automobiles with less than 24 seats, including those that carry both people and goods with more than two rows of seats and have a fixed partition between the passenger and cargo areas;
đ) Motorcycles with cylinder capacity over 125 cm3;
e) Airplanes, yachts;
g) Various types of gasoline;
h) Air conditioners with capacity of 90,000 BTU or less;
i) Playing cards;
k) votive papers.
2. Services:
a) Operating nightclubs;
b) Operating massage parlors, karaoke;
c) Operating casinos; electronic games with prizes including jackpot machines, slot machines, and similar machines;
d) Betting operations;
đ) Golf business, including membership card sales, golfing fees;
e) Lottery business.
In addition, according to Article 7 of theLaw on excise xem bóng đá trực tiếp vtv2 2008(amended by Clause 4, Article 1 of theLaw on Amending excise xem bóng đá trực tiếp vtv2 2014), clause 2, Article 2 of theLaw on Value Added xem bóng đá trực tiếp vtv2, Law on excise xem bóng đá trực tiếp vtv2 and Law on xem bóng đá trực tiếp vtv2 Administration Amendments 2016and Article 8 of theLaw Amending Law on Public Investment, Law on Public-Private Partnership Investment, Investment Law, Housing Law, Bidding Law, Electricity Law, Enterprise Law, Law on excise xem bóng đá trực tiếp vtv2, and Civil Judgment Execution Law 2022) as follows:
The excise xem bóng đá trực tiếp vtv2 rates for goods and services are prescribed in the following excise xem bóng đá trực tiếp vtv2 Table:
Thus,it can be seen that votive papers are subject to a excise xem bóng đá trực tiếp vtv2 rate of up to 70%.
Are votive papers subject to excise xem bóng đá trực tiếp vtv2 up to 70% in Vietnam?(Image from the Internet)
What are 4 cases of excise xem bóng đá trực tiếp vtv2 refund in Vietnam?
Based on Article 8 of theLaw on excise xem bóng đá trực tiếp vtv2 2008, the cases for xem bóng đá trực tiếp vtv2 refund and xem bóng đá trực tiếp vtv2 deduction are prescribed as follows:
- Taxpayers of excise xem bóng đá trực tiếp vtv2 shall be refunded the xem bóng đá trực tiếp vtv2 already paid in the following cases:
+ Temporary import, re-export goods;
+ Goods as imported materials for producing or processing export goods;
+ xem bóng đá trực tiếp vtv2 finalization upon merger, consolidation, division, separation, dissolution, bankruptcy, conversion of ownership, enterprise conversion, or cessation of operations with overpaid xem bóng đá trực tiếp vtv2;
+ Having xem bóng đá trực tiếp vtv2 refund decisions by competent authorities as per the law and the excise xem bóng đá trực tiếp vtv2 refund under international treaties to which the Socialist Republic of Vietnam is a member.
The refund of excise xem bóng đá trực tiếp vtv2 implemented per points a and b of this clause only applies to actually exported goods.
In addition, the refund and deduction of xem bóng đá trực tiếp vtv2 are specifically guided by Article 6 ofDecree 108/2015/ND-CP(amended by Clause 2, Article 1 ofDecree 14/2019/ND-CP) as follows:
The excise xem bóng đá trực tiếp vtv2 refund is implemented according to stipulations in Article 8 of theLaw on excise xem bóng đá trực tiếp vtv2 2008.
- For temporary import, re-export goods stipulated in point a, Clause 1, Article 8 of theLaw on excise xem bóng đá trực tiếp vtv2 2008, includes:
+ Imported goods that have paid excise xem bóng đá trực tiếp vtv2 but are stored at the warehouses at the port under the supervision of the customs authority and are re-exported abroad;
+ Imported goods that have paid excise xem bóng đá trực tiếp vtv2 for delivery, sale to foreign countries through agents in Vietnam; imported goods to be sold to foreign firms’ vessels on routes through Vietnamese ports or Vietnamese vessels on international routes as per the law;
+ Temporary import goods for re-export business when re-exported are refunded the excise xem bóng đá trực tiếp vtv2 paid corresponding to the actually re-exported goods;
+ Imported goods that have paid excise xem bóng đá trực tiếp vtv2 but are re-exported abroad are refunded the excise xem bóng đá trực tiếp vtv2 paid for those exported goods;
+ Temporary import goods to participate in fairs, exhibitions, product introductions or serve other work within a fixed period as per the law and have paid excise xem bóng đá trực tiếp vtv2 when re-exported are refunded.
In case temporary import goods are actually re-exported within the xem bóng đá trực tiếp vtv2 payment period as prescribed by the law on export xem bóng đá trực tiếp vtv2, import xem bóng đá trực tiếp vtv2, excise xem bóng đá trực tiếp vtv2 shall not be paid on the actual re-exported goods.
- Goods that are imported materials for producing, processing export goods are refunded the excise xem bóng đá trực tiếp vtv2 paid corresponding to the materials used to produce actually exported goods.
- Procedures, dossiers, order, and authority to settle excise xem bóng đá trực tiếp vtv2 refund:
+ Procedures, dossiers, order, and authority to settle the excise xem bóng đá trực tiếp vtv2 refund for temporary import, re-exported goods stipulated in Clause 1 of this Article shall be implemented as the regulations on import xem bóng đá trực tiếp vtv2 refund.
+ Procedures, dossiers, order, and authority to settle the excise xem bóng đá trực tiếp vtv2 refund for goods as imported materials for producing, processing export goods.
In cases where import declarations include import xem bóng đá trực tiếp vtv2 and excise xem bóng đá trực tiếp vtv2 requesting a refund, the import xem bóng đá trực tiếp vtv2 refund dossier is also the excise xem bóng đá trực tiếp vtv2 refund dossier.
- Production and business organizations settle xem bóng đá trực tiếp vtv2 finalization upon merger, division, separation, dissolution, bankruptcy, conversion of ownership forms, transfer, sale, lease or contracting state enterprises with overpaid excise xem bóng đá trực tiếp vtv2.
- The refund prescribed in point d Clause 1 Article 8 of theLaw on excise xem bóng đá trực tiếp vtv2 2008includes:
+ Refund according to decisions from competent authorities as per the law;
+ Refund under international treaties to which the Socialist Republic of Vietnam is a member;
+ Refund in cases where the excise xem bóng đá trực tiếp vtv2 paid is higher than the excise xem bóng đá trực tiếp vtv2 payable as per the law.
When is the latest deadline for excise xem bóng đá trực tiếp vtv2 payment ofthe xem bóng đá trực tiếp vtv2 calculation period in Vietnam of September 2024?
Based on Article 3 ofDecree 65/2024/ND-CP, there is a stipulation on the extension of the excise xem bóng đá trực tiếp vtv2 payment deadline for domestically produced or assembled automobiles as follows:
Extension of xem bóng đá trực tiếp vtv2 payment deadline
1. The extension of xem bóng đá trực tiếp vtv2 payment deadlines for excise xem bóng đá trực tiếp vtv2 payments due arising in the xem bóng đá trực tiếp vtv2 calculation periods of May, June, July, August, and September 2024 for domestically produced or assembled automobiles. The extension period is from the end of the excise xem bóng đá trực tiếp vtv2 payment deadline as prescribed by xem bóng đá trực tiếp vtv2 management law until November 20, 2024. Specifically:
a) The deadline for excise xem bóng đá trực tiếp vtv2 payments due arising in the xem bóng đá trực tiếp vtv2 calculation period of May 2024 is no later than November 20, 2024.
b) The deadline for excise xem bóng đá trực tiếp vtv2 payments due arising in the xem bóng đá trực tiếp vtv2 calculation period of June 2024 is no later than November 20, 2024.
c) The deadline for excise xem bóng đá trực tiếp vtv2 payments due arising in the xem bóng đá trực tiếp vtv2 calculation period of July 2024 is no later than November 20, 2024.
d) The deadline for excise xem bóng đá trực tiếp vtv2 payments due arising in the xem bóng đá trực tiếp vtv2 calculation period of August 2024 is no later than November 20, 2024.
đ) The deadline for excise xem bóng đá trực tiếp vtv2 payments due arising in the xem bóng đá trực tiếp vtv2 calculation period of September 2024 is no later than November 20, 2024.
2. Provisions for specific cases:
a) In case the taxpayer supplements the xem bóng đá trực tiếp vtv2 declaration dossier of the xem bóng đá trực tiếp vtv2 calculation period extended, leading to an increase in excise xem bóng đá trực tiếp vtv2 payable and sending it to the xem bóng đá trực tiếp vtv2 authority before the expiration of the extended payment period, the extended xem bóng đá trực tiếp vtv2 includes the additional xem bóng đá trực tiếp vtv2 payable due to the supplementation.
[...]
Thus,the latest deadline for the excise xem bóng đá trực tiếp vtv2 payment arising from the xem bóng đá trực tiếp vtv2 calculation period of September 2024 is no later than November 20, 2024.
