Do preschools in Vietnam have to pay VAT when collecting students’ meal fees in kết quả bóng đá trực tiếp form of collection on behalf?

Do preschools in Vietnamhave to pay VAT when collecting students’ meal fees in kết quả bóng đá trực tiếp form of collection on behalf?

Based on Clause 13, Article 4 ofCircular 219/2013/TT-BTC, it provides guidance on subjects exempt from VAT as follows:

Subjects not subject to VAT

...

13. Education, including vocational training in accordance with kết quả bóng đá trực tiếp law, covers language and informatics teaching; teaching dance, singing, painting, music, drama, circus, physical education, sports; child-rearing, and other vocational training aimed at enhancing cultural, professional, and educational expertise.

In cases where educational institutions from preschool to high school levels collect meal fees, transportation fees for student pick-ups, and other fees in kết quả bóng đá trực tiếp form of collection and payment on behalf, these meal and transportation fees and other fees collected and paid on behalf also fall under kết quả bóng đá trực tiếp category of being VAT exempt.

Fees related to boarding students and trainees; and training activities (including organizing examinations and issuing certifications in kết quả bóng đá trực tiếp training process) provided by kết quả bóng đá trực tiếp training institutions are not subject to VAT. If a training institution does not directly organize training but only conducts examinations and issues certifications in kết quả bóng đá trực tiếp training process, these examination activities and certification issuances are also not subject to VAT. Services for exams and certifications not part of kết quả bóng đá trực tiếp training process are subject to VAT.

Example 7: Training Center X authorized to train and issue professional certifications for insurance agents delegates training duties to Unit Y, while Training Center X organizes examinations and issues insurance agent certifications. These examination and certification activities of Training Center X are exempt from VAT.

...

In kết quả bóng đá trực tiếp case where preschool to high school institutions collect meal fees, transportation fees for student pick-up and drop-off, and other types of fees in kết quả bóng đá trực tiếp form of collection and payment on behalf, these meals, transportation, and other fees collected and paid on behalf are also not subject to VAT.

Therefore, preschools do not have to pay VAT when collecting meal fees from students in kết quả bóng đá trực tiếp form of collection on behalf.

Do preschools in Vietnam have to pay VAT when collecting students’ meal fees in kết quả bóng đá trực tiếp form of collection on behalf? (Image from Internet)

What are kết quả bóng đá trực tiếp regulations on where to pay VAT in Vietnam?

According to Article 20 ofCircular 219/2013/TT-BTC, kết quả bóng đá trực tiếp regulations on where to pay VAT are as follows:

- Taxpayers declare and pay VAT at kết quả bóng đá trực tiếp locality where production and business activities are conducted.

- Taxpayers who declare and pay VAT under kết quả bóng đá trực tiếp deduction method with dependent production establishments in a province or city under central authority different from where kết quả bóng đá trực tiếp head office is located must pay VAT in both kết quả bóng đá trực tiếp locality where kết quả bóng đá trực tiếp production establishment is located and where kết quả bóng đá trực tiếp head office is located.

- Enterprises and cooperatives applying kết quả bóng đá trực tiếp direct method with production establishments in provinces or cities different from where kết quả bóng đá trực tiếp head office is located or having transient sales activities outside kết quả bóng đá trực tiếp province must declare and pay VAT based on a percentage of revenue for kết quả bóng đá trực tiếp revenue generated out-of-province at kết quả bóng đá trực tiếp location where kết quả bóng đá trực tiếp production establishment or transient sales occur. Enterprises and cooperatives are not required to pay VAT on a percentage of revenue at kết quả bóng đá trực tiếp head office for revenue already declared and paid tax out-of-province.

- In kết quả bóng đá trực tiếp case where a telecommunications service business provides postpaid telecommunication services in a province or city under central authority different from where kết quả bóng đá trực tiếp head office is located and establishes branches with dependent accounting to pay VAT using kết quả bóng đá trực tiếp deduction method and also participates in providing postpaid telecommunications services in that locality, kết quả bóng đá trực tiếp telecommunications service business shall declare and pay VAT on postpaid telecommunication services as follows:

+ Declare VAT for kết quả bóng đá trực tiếp entire business's postpaid telecommunications service revenue with kết quả bóng đá trực tiếp tax authority directly managing kết quả bóng đá trực tiếp head office.

+ Pay VAT at kết quả bóng đá trực tiếp locality where kết quả bóng đá trực tiếp head office is located and at kết quả bóng đá trực tiếp locality where there is a dependent accounting branch.

kết quả bóng đá trực tiếp VAT payable at kết quả bóng đá trực tiếp locality where there is a dependent accounting branch is determined at a rate of 2% (for postpaid telecommunications services subject to VAT at a rate of 10%) on kết quả bóng đá trực tiếp revenue (excluding VAT) from postpaid telecommunications services at kết quả bóng đá trực tiếp locality where kết quả bóng đá trực tiếp dependent accounting branch is situated.

- VAT declaration and payment are performed according to kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp Law on Tax Administration and related guiding documentation.

What is kết quả bóng đá trực tiếp time of VAT determination in Vietnam?

According to Article 8 ofCircular 219/2013/TT-BTC, kết quả bóng đá trực tiếp time of VAT determination is stipulated as follows:

- For kết quả bóng đá trực tiếp sale of goods, it is kết quả bóng đá trực tiếp point in time kết quả bóng đá trực tiếp ownership or use rights of kết quả bóng đá trực tiếp goods is transferred to kết quả bóng đá trực tiếp buyer, regardless of whether payment has been made.

- For service provision, it is kết quả bóng đá trực tiếp completion time of kết quả bóng đá trực tiếp service provision or kết quả bóng đá trực tiếp time of issuing kết quả bóng đá trực tiếp service provision invoice, regardless of whether payment has been collected.

For telecommunication services, it is kết quả bóng đá trực tiếp time of completing kết quả bóng đá trực tiếp verification of connection service charges according to kết quả bóng đá trực tiếp economic contract between telecommunications service businesses, but not exceeding 2 months from kết quả bóng đá trực tiếp month when kết quả bóng đá trực tiếp connection service charges incur.

- For electricity and clean water supply, it's kết quả bóng đá trực tiếp date of recording electricity and water consumption on meters to show on invoices.

- For real estate business, infrastructure construction, house construction for sale, transfer, or lease, it is kết quả bóng đá trực tiếp time of payment according to kết quả bóng đá trực tiếp project's progress or kết quả bóng đá trực tiếp payment schedule outlined in kết quả bóng đá trực tiếp contract. Based on kết quả bóng đá trực tiếp received amount, kết quả bóng đá trực tiếp business performs kết quả bóng đá trực tiếp declaration of arising VAT.

- For construction, installation, including shipbuilding, it is kết quả bóng đá trực tiếp time kết quả bóng đá trực tiếp project, project items, construction, and installation volume are reviewed and handed over, irrespective of payment status.

- For imported goods, it is kết quả bóng đá trực tiếp time of registering kết quả bóng đá trực tiếp customs declaration.