From July 1, 2025, will VAT be applied when selling state-owned trực tiếp bóng đá euro hôm nay to current tenants in Vietnam?
What types of state-owned trực tiếp bóng đá euro hôm nay exist in Vietnam?
Based on Article 13 of thetrực tiếp bóng đá euro hôm nay Law 2023, the types of trực tiếp bóng đá euro hôm nay considered public property include:
(1) Official duty trực tiếp bóng đá euro hôm nay, including both central and local government official duty trực tiếp bóng đá euro hôm nay as prescribed by the trực tiếp bóng đá euro hôm nay law;
(2) trực tiếp bóng đá euro hôm nay designated for resettlement constructed or purchased by the State for the purpose of resettlement but not yet allocated, as stipulated by the trực tiếp bóng đá euro hôm nay law;
(3) Social trực tiếp bóng đá euro hôm nay and trực tiếp bóng đá euro hôm nay for the armed forces, constructed by the State for individuals entitled to social trực tiếp bóng đá euro hôm nay policies according to the trực tiếp bóng đá euro hôm nay law;
(4) trực tiếp bóng đá euro hôm nay other than those specified in (1), (2), and (3), built with state budget funds, having originated from the state budget, or established as public ownership under legal provisions over time, currently leased to households and individuals as prescribed by the trực tiếp bóng đá euro hôm nay law;
(5) trực tiếp bóng đá euro hôm nay of other owners converted to public ownership under legal provisions not falling under the case specified in (4).
From July 1, 2025, will VAT be applied when selling state-owned trực tiếp bóng đá euro hôm nay to current tenants in Vietnam? (Image from Internet)
From July 1, 2025, will VAT be applied when selling state-owned trực tiếp bóng đá euro hôm nay to current tenants in Vietnam?
According to Article 5 of theValue-Added Tax Law 2024(Effective from July 1, 2025), the objects not subject to value-added tax include:
Objects not subject to tax
1. Products from cultivated plants, planted forests, livestock, aquaculture, and fishing that have not been processed into other products or have only undergone ordinary preliminary processing, produced, caught, or imported by organizations or individuals.
2. Livestock breed products according to livestock law; plant variety materials according to cultivation law.
3. Livestock feed according to livestock law; aquaculture feed according to fisheries law.
4. Salt products produced from seawater, natural rock salt, refined salt, iodized salt primarily consisting of sodium chloride (NaCl).
5. trực tiếp bóng đá euro hôm nay under public property sold by the State to the current tenants.
6. Irrigation, drainage services; land plowing, harrowing; intra-field drainage canal dredging serving agricultural production; agricultural product harvesting services.
7. Transfer of land use rights.
*8. Life insurance, health insurance, student insurance, other insurance services related to humans; livestock insurance, plant insurance, other agricultural insurance services; insurance for ships, vessels, equipment, and necessary tools directly supporting fishing; reinsurance; insurance for oil and gas structures, equipment, foreign-flagged oil storage vessels leased by oil contractors or foreign subcontractors to operate in Vietnamese waters, overlapping areas under jointly agreed exploitation policies. *
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According to the current regulation, specifically clause 5 Article 5 of theValue-Added Tax Law 2008, state-owned trực tiếp bóng đá euro hôm naysold by the State to current tenants is categorized as not subject to VAT.
As per clause 2 Article 197 of thetrực tiếp bóng đá euro hôm nay Law 2023, state-owned trực tiếp bóng đá euro hôm nayas defined in legal documents on trực tiếp bóng đá euro hôm nay issued before thetrực tiếp bóng đá euro hôm nay Law 2023takes effect is considered public property.
From these provisions, from July 1, 2025,trực tiếp bóng đá euro hôm nay under public propertysold by the State to current tenantswill not be subject to VAT.
Who is eligible to rent or purchase state-owned trực tiếp bóng đá euro hôm nay in Vietnam?
Eligible entities for renting or purchasing state-owned trực tiếp bóng đá euro hôm nay are specified in clause 1 Article 126 of thetrực tiếp bóng đá euro hôm nay Law 2023as follows:
- Individuals specified in clause 1 Article 45 of thetrực tiếp bóng đá euro hôm nay Law 2023are only permitted to rent official duty trực tiếp bóng đá euro hôm nay;
- Individuals specified in clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, and 10 of Article 76 of thetrực tiếp bóng đá euro hôm nay Law 2023can be considered for renting or purchasing social trực tiếp bóng đá euro hôm nay;
- Individuals specified in clause 7 Article 76 of thetrực tiếp bóng đá euro hôm nay Law 2023can be considered for renting or purchasing trực tiếp bóng đá euro hôm nay for the armed forces if they have not rented, leased, or purchased social trực tiếp bóng đá euro hôm nay;
- Individuals specified in clause 10 Article 76 of thetrực tiếp bóng đá euro hôm nay Law 2023who have not rented, leased, or purchased social trực tiếp bóng đá euro hôm nay can be considered for renting or purchasing trực tiếp bóng đá euro hôm nay for resettlement purposes;
- Individuals currently using trực tiếp bóng đá euro hôm nay as specified in point d clause 1 Article 13 of thetrực tiếp bóng đá euro hôm nay Law 2023can be considered for renting or purchasing that trực tiếp bóng đá euro hôm nay;
- Individuals specified in clause 11 Article 76 of thetrực tiếp bóng đá euro hôm nay Law 2023can be considered for renting social trực tiếp bóng đá euro hôm nay.
