Khai và vtv5 trực tiếp bóng đá hôm nay thuế GTGT trong trường hợp phân bổ thuế như

What is the distribution of VAT?

Based on the provisions of Clause 4, Article 3 ofCircular 80/2021/TT-BTC, the distribution of VAT is explained as the act whereby VAT taxpayers declare taxes at the đá bóng trực tiếp authority directly managing them or the đá bóng trực tiếp authority managing the state budget revenue and determine the amount of đá bóng trực tiếp payable to each province entitled to the state budget revenue (allocation area) as prescribed by law.

What are cases of VAT distribution in Vietnam?

Based on the provisions of Clause 1, Article 13 ofCircular 80/2021/TT-BTC, the cases in which VAT is distributed include:

- Operations of online lottery business;

- Real estate transfer activities, except as provided at Point b, Clause 1, Article 11 ofDecree 126/2020/ND-CP;

- Construction activities as prescribed by the law on the national economic sector system and specialized laws;

- Dependent units, business locations that are manufacturing facilities (including processing and assembling facilities), except as provided at Point c, Clause 1, Article 11 ofDecree 126/2020/ND-CP;

- Hydropower plants located in multiple provinces.

What are cases of VAT distribution in Vietnam? (Image from the Internet)

How is VAT declared and paid in case of đá bóng trực tiếp distribution in Vietnam?

The declaration and payment of VAT in the case of đá bóng trực tiếp distribution are stipulated in Clause 3, Article 13 ofCircular 80/2021/TT-BTCas follows:

[1] For online lottery business operations:

Taxpayers declare VAT centrally for online lottery business operations nationwide and submit đá bóng trực tiếp declaration dossiers according to Form No. 01/GTGT, with the appendix for VAT allocation to localities entitled to revenue from online lottery business operations according to Form No. 01-3/GTGT issued with Appendix II ofCircular 80/2021/TT-BTCto the direct đá bóng trực tiếp authority; pay the allocated đá bóng trực tiếp amount to each province where online lottery business operations occur as per the provisions of Clause 4, Article 12 ofCircular 80/2021/TT-BTC.

[2] For real estate transfer activities:

- Taxpayers declare VAT and submit VAT declaration dossiers to the đá bóng trực tiếp authority in the province where the real estate is transferred according to Form No. 05/GTGT issued with Appendix II ofCircular 80/2021/TT-BTC; pay the declared đá bóng trực tiếp amount into the state budget in the province where the real estate is transferred.

- Taxpayers must consolidate the revenue excluding VAT from real estate transfer activities into the đá bóng trực tiếp declaration dossier at the headquarters to determine the total đá bóng trực tiếp payable for all business activities at the headquarters. The VAT paid in the province where the real estate is transferred is offset against the VAT payable at the headquarters.

[3] For construction activities:

- Taxpayers who are construction contractors, directly contracted with investors for construction works in a province different from the one where their headquarters are located, including works and construction items in multiple provinces, must declare VAT of these works and items with the đá bóng trực tiếp authority where the construction works are located according to Form No. 05/GTGT issued with Appendix II ofCircular 80/2021/TT-BTC; pay the declared đá bóng trực tiếp amount into the state budget in the province where the construction works are located.

In case the State Treasury has withheld according to Clause 5, Article 13 ofCircular 80/2021/TT-BTC, taxpayers do not have to pay the corresponding amount into the state budget that the State Treasury has already withheld.

- Taxpayers must consolidate the revenue excluding VAT for construction activities into the đá bóng trực tiếp declaration dossier at the headquarters to determine the total đá bóng trực tiếp payable for all business activities at the headquarters. The VAT paid in the province where the construction works are located is offset against the VAT payable at the headquarters.

[4] For dependent units, business locations are manufacturing facilities:

Taxpayers declare VAT centrally for the production and business activities of dependent units, business locations that are manufacturing facilities and submit đá bóng trực tiếp declaration dossiers according to Form No. 01/GTGT, with the appendix for VAT allocation to localities entitled to revenue (except for hydropower production and online lottery business activities) according to Form No. 01-6/GTGT issued with Appendix II ofCircular 80/2021/TT-BTCto the direct đá bóng trực tiếp authority; pay the allocated đá bóng trực tiếp amount to each province where the manufacturing facilities are located as per the provisions of Clause 4, Article 12 ofCircular 80/2021/TT-BTC.

[5] For hydropower plants located in multiple provinces:

Taxpayers declare the VAT arising from hydropower plants and submit VAT declaration dossiers according to Form No. 01/GTGT, with the appendix for VAT allocation to localities entitled to revenue from hydropower production operations according to Form No. 01-2/GTGT issued with Appendix II ofCircular 80/2021/TT-BTCto the đá bóng trực tiếp authority where the hydropower plant's operating office is located; pay the allocated đá bóng trực tiếp amount to each province where the hydropower plant is located as per the provisions of Clause 4, Article 12 ofCircular 80/2021/TT-BTC.