From July 1, 2025, what are xem bóng đá trực tiếp nhà cái cases where xem bóng đá trực tiếp nhà cái technology transfer is exempt from VAT in Vietnam?
What is Technology Transfer?
Based on xem bóng đá trực tiếp nhà cái provisions in Clause 7, Article 2 of xem bóng đá trực tiếp nhà cáiLaw on Technology Transfer 2017, technology transfer is defined as xem bóng đá trực tiếp nhà cái transfer of technology ownership rights or xem bóng đá trực tiếp nhà cái transfer of xem bóng đá trực tiếp nhà cái right to use technology from a party authorized to transfer technology to xem bóng đá trực tiếp nhà cái technology recipient.
From July 1, 2025, what are xem bóng đá trực tiếp nhà cái cases where thetechnology transfer is exempt from VAT in Vietnam?
According to Clause 21, Article 5 of xem bóng đá trực tiếp nhà cáiValue Added Tax Law 2024(effective from July 1, 2025), technology transfer as prescribed by xem bóng đá trực tiếp nhà cái Technology Transfer Law, xem bóng đá trực tiếp nhà cái transfer of intellectual property rights under xem bóng đá trực tiếp nhà cái Intellectual Property Law, software products, and software services as stipulated by law are subjects not subject to VAT.
Pursuant to xem bóng đá trực tiếp nhà cáiLuật vtv5 trực tiếp bóng đá hôm, from July 1, 2025, technology transfer in xem bóng đá trực tiếp nhà cái following three cases is exempt from VAT:
- Domestic technology transfer;
- Technology transfer from abroad into Vietnam;
- Technology transfer from Vietnam to abroad.
From July 1, 2025, what are xem bóng đá trực tiếp nhà cái cases where xem bóng đá trực tiếp nhà cái technology transfer is exempt from VAT in Vietnam?(Image from xem bóng đá trực tiếp nhà cái Internet)
Which technologies are encouraged, restricted, or prohibited from transfer in Vietnam?
(1) Technologies encouraged for transfer(according to Article 9 of xem bóng đá trực tiếp nhà cáiLaw on Technology Transfer 2017)
- High technologies and machinery, equipment accompanying high technology are encouraged for transfer according to xem bóng đá trực tiếp nhà cái high technology law.
- Advanced technology, new technology, clean technology appropriate to Vietnam's socio-economic conditions are encouraged for transfer from abroad into Vietnam and within xem bóng đá trực tiếp nhà cái country when meeting any of xem bóng đá trực tiếp nhà cái following requirements:
+ Creating products of higher quality and competitiveness than those produced by existing similar technologies;
+ Creating national key products from domestic scientific research and technological development results;
+ Generating new production sectors, services, or products; or breeding and cultivating new-tested breeds;
+ Saving resources, energy, materials compared to existing similar technologies in Vietnam;
+ Producing and using new energy, renewable energy; high-efficiency energy storage;
+ Creating machinery and equipment to improve xem bóng đá trực tiếp nhà cái quality of education and training; medical equipment, pharmaceuticals for healthcare, treatment, and enhancing xem bóng đá trực tiếp nhà cái physical well-being of xem bóng đá trực tiếp nhà cái Vietnamese people;
+ Detection, handling, and forecasting to prevent natural disasters, epidemics; rescue and salvage; environmental protection, climate change adaptation, and reduction of greenhouse gas emissions;
+ Comprehensive production with high socio-economic efficiency;
+ Producing products for both national defense-security and civilian use;
+ Developing, modernizing traditional crafts.
- Technologies; machinery, and equipment with technology specified at point d of Clause 1, Article 4 of xem bóng đá trực tiếp nhà cáiLaw on Technology Transfer 2017existing in Vietnamexcept for technologiesstipulated in Clauses 1 and 2, Article 9 of xem bóng đá trực tiếp nhà cáiLaw on Technology Transfer 2017and Clause 2, Article 10Law on Technology Transfer 2017, specifically:
- Technology using domestic products, semi-products, or materials is encouraged for transfer abroad.
(2) Technologies restricted from transfer(according to Article 10 of xem bóng đá trực tiếp nhà cáiLaw on Technology Transfer 2017)
- Restrict transfer from abroad into Vietnam and within xem bóng đá trực tiếp nhà cái country under xem bóng đá trực tiếp nhà cái following circumstances:
+ Technologies and accompanying machinery and equipment that are no longer commonly used in developed industrial countries;
+ Use of hazardous chemicals or xem bóng đá trực tiếp nhà cái generation of waste that meets national technical standards and regulations;
+ Creation of products by genetic modification methods;
+ Use or creation of radioactive substances that meet national technical standards and regulations;
+ Use resources and minerals limited in domestic exploitation;
+ Technology for breeding and cultivating new-tested breeds;
+ Production that negatively impacts customs, traditions, and social ethics.
- Restrict transfer from Vietnam abroad in xem bóng đá trực tiếp nhà cái following cases:
+ Creation of traditional products, produced using traditional secrets, or utilizing, creating specific agricultural breeds, mineral substances, valuable materials of Vietnam;
+ Production of export products that compete in international markets with Vietnam's main export products.
(3) Technologies prohibited from transfer(according to Article 11 of xem bóng đá trực tiếp nhà cáiLaw on Technology Transfer 2017)
- Prohibit xem bóng đá trực tiếp nhà cái transfer from abroad into Vietnam and within Vietnam of xem bóng đá trực tiếp nhà cái following technologies:
+ Those not complying with laws on occupational safety, health, human health protection, resource, environment protection, and biodiversity;
+ Create products with adverse effects on socio-economic development; negatively impact national defense, security, social order, and safety;
+ Technologies; machinery, and equipment not commonly used or transferred in developing countries and not meeting national technical standards and regulations;
+ Technologies using hazardous chemicals or producing waste that does not meet national technical standards and regulations on xem bóng đá trực tiếp nhà cái environment;
+ Use or create radioactive substances not meeting national technical standards and regulations.
- Prohibit xem bóng đá trực tiếp nhà cái transfer from Vietnam abroad of technologies listed as state secrets unless otherwise permitted by other laws.
