From July 1, 2025, when is bóng đá hôm nay trực tiếp time for determination of value-added tax for services in Vietnam?

From July 1, 2025, when is bóng đá hôm nay trực tiếp time for determination of value-added tax for services in Vietnam?

Pursuant to Article 8 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024(effective July 1, 2025), bóng đá hôm nay trực tiếp determination of value-added tax is stipulated as follows:

Time for determination of VAT

1. bóng đá hôm nay trực tiếp Time for determination of VAT is prescribed as follows:

a) For goods, it is bóng đá hôm nay trực tiếp time of transferring ownership or rights of use to bóng đá hôm nay trực tiếp buyer or bóng đá hôm nay trực tiếp time of issuing bóng đá hôm nay trực tiếp invoice, regardless of whether payment has been received or not;

b) For services, it is bóng đá hôm nay trực tiếp time of completing bóng đá hôm nay trực tiếp provision of services or bóng đá hôm nay trực tiếp time of issuing bóng đá hôm nay trực tiếp service provision invoice, regardless of whether payment has been received or not.

2. bóng đá hôm nay trực tiếp Time for determination of VAT for bóng đá hôm nay trực tiếp following goods and services is prescribed by bóng đá hôm nay trực tiếp Government of Vietnam:

a) Exported and imported goods;

b) Telecommunications services;

c) Insurance business services;

d) Electricity supply activities, electricity production, and clean water activities;

đ) Real estate business activities;

e) Construction and installation activities, and oil and gas activities.

Thus, as soon as bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024becomes effective from July 1, 2025, bóng đá hôm nay trực tiếp Time for determination of VAT for services is when bóng đá hôm nay trực tiếp service is completed or when bóng đá hôm nay trực tiếp service provision invoice is issued, regardless of whether payment has been received or not.

From July 1, 2025, when is bóng đá hôm nay trực tiếp time for determination of value-added tax for services in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)

Which types of services does bóng đá hôm nay trực tiếp 5% value-added tax rate apply toin Vietnam?

According to clause 2, Article 8 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2024(effective July 1, 2025), bóng đá hôm nay trực tiếp types of goods and services applying bóng đá hôm nay trực tiếp value-added tax rate of 5% are stipulated as follows:

Tax rate

...

2. bóng đá hôm nay trực tiếp 5% tax rate applies to bóng đá hôm nay trực tiếp following goods and services:

a) Clean water for production and domestic use, excluding bottled, canned drinking water and other beverages;

b) Fertilizers, ores for fertilizer production, plant protection drugs, and livestock growth stimulators as prescribed by law;

c) Landfill and dredging services for canals, ditches, ponds, and lakes for agricultural production; cultivation, care, pest control for plants; preliminary processing, preservation of agricultural products;

d) Plant products, planted forests (excluding timber, bamboo shoots), livestock, aquaculture, and fishing not processed into other products or only through basic processing, except products specified in clause 1 of Article 5 of this Law;

đ) Raw rubber latex, rubber sheets, rubber crumbs, rubber lumps; nets, twine, and yarn for weaving fishnets;

e) Products made of jute, rush, bamboo, sedge, palm, straw, coconut fibers, coconut shells, water hyacinth, and other handicraft products made from agricultural waste materials; cotton fibers through carding, refined carding; printing paper;

g) Boats for seafood exploitation in marine areas; specialized machinery and equipment for agricultural production as prescribed by bóng đá hôm nay trực tiếp Government of Vietnam;

h) Medical equipment as prescribed by bóng đá hôm nay trực tiếp law on medical equipment management; drugs for disease prevention and treatment; pharmaceutical substances, and medicinal herbs as raw materials for bóng đá hôm nay trực tiếp production of medicines for disease prevention and treatment;

i) Equipment for teaching and learning, including: models, drawings, boards, chalk, rulers, compasses;

k) Traditional, folk art performance activities;

l) Children's toys; books of all kinds, except books specified in clause 15 of Article 5 of this Law;

m) Science and technology services as prescribed by bóng đá hôm nay trực tiếp Law on Science and Technology;

n) Sale, lease, lease-purchase of social housing as prescribed by bóng đá hôm nay trực tiếp Housing Law.

...

Thus, bóng đá hôm nay trực tiếp types of services applying bóng đá hôm nay trực tiếp value-added tax rate of 5% include:

- Landfill and dredging services for canals, ditches, ponds, and lakes for agricultural production; cultivation, care, pest control for plants; preliminary processing, preservation of agricultural products;

- Science and technology services as prescribed by bóng đá hôm nay trực tiếp Law on Science and Technology.

Where is bóng đá hôm nay trực tiếp place to submit value-added tax in Vietnam?

Pursuant to Article 20 ofCircular 219/2013/TT-BTCstipulating bóng đá hôm nay trực tiếp place to submit value-added tax as follows:

Place for submitting tax

1. Taxpayers declare and submit VAT at bóng đá hôm nay trực tiếp localities where they produce or do business.

2. Taxpayers declaring and submitting VAT by bóng đá hôm nay trực tiếp deduction method who have production facilities subordinate to accounting units located in provinces or centrally run cities other than where bóng đá hôm nay trực tiếp head office is located must submit VAT at bóng đá hôm nay trực tiếp locality where there are production facilities and where bóng đá hôm nay trực tiếp head office is located.

3. Enterprises or cooperatives applying bóng đá hôm nay trực tiếp direct method with production facilities in provinces or cities different from where bóng đá hôm nay trực tiếp head office is located or have mobile sales activities outside bóng đá hôm nay trực tiếp province must declare and submit VAT at a percentage of revenue at bóng đá hôm nay trực tiếp locality where there are production facilities and mobile sales places. Enterprises, cooperatives do not have to submit VAT at bóng đá hôm nay trực tiếp head office on revenue generated outside bóng đá hôm nay trực tiếp province that has been declared and submitted.

4. In bóng đá hôm nay trực tiếp case of telecommunication service businesses providing postpaid telecommunications services in a locality different from where bóng đá hôm nay trực tiếp head office is and having branch offices subordinate to it, they shall submit VAT by bóng đá hôm nay trực tiếp deduction method participating together in providing these services, bóng đá hôm nay trực tiếp telecommunications business must declare and submit VAT for postpaid telecommunications services as follows:

- Declare VAT on postpaid telecommunications service revenue of bóng đá hôm nay trực tiếp entire business to bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp head office.

- Submit VAT at bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp head office is located and where bóng đá hôm nay trực tiếp branch offices are located.

bóng đá hôm nay trực tiếp VAT payable at bóng đá hôm nay trực tiếp locality where branch offices are located is determined at bóng đá hôm nay trực tiếp rate of 2% (for postpaid telecommunications services subject to 10% VAT) on revenue (excluding VAT) at that location.

5. VAT declaration and payment shall be conducted according to bóng đá hôm nay trực tiếp Tax Administration Law and its guiding documents.

Thus, bóng đá hôm nay trực tiếp place to submit value-added tax is prescribed at:

- bóng đá hôm nay trực tiếp locality where production or business is conducted.

- bóng đá hôm nay trực tiếp locality where there are production facilities and bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp head office is located if bóng đá hôm nay trực tiếp taxpayer declares VAT by bóng đá hôm nay trực tiếp deduction method and has subordinate production facilities located in provinces or centrally run cities other than where bóng đá hôm nay trực tiếp head office is located.

- bóng đá hôm nay trực tiếp locality where there are production facilities and mobile sales places if an enterprise or cooperative applies bóng đá hôm nay trực tiếp direct method with facilities in provinces or cities different from where bóng đá hôm nay trực tiếp head office is located or has mobile sales activities outside bóng đá hôm nay trực tiếp province.

- bóng đá hôm nay trực tiếp locality where bóng đá hôm nay trực tiếp head office is and at bóng đá hôm nay trực tiếp locality where subordinate branches are located if bóng đá hôm nay trực tiếp telecommunication service business provides postpaid services in a different province or centrally run city from where bóng đá hôm nay trực tiếp head office is, and has subordinate branch offices submitting VAT by bóng đá hôm nay trực tiếp deduction method together providing postpaid telecommunications services.