How to calculate the value-added vtv5 trực tiếp bóng đá hôm nay (VAT) taxable prices of goods sold by installment in Vietnam in 2025?

How to calculate the value-added vtv5 trực tiếp bóng đá hôm nay (VAT) taxable prices of goods sold by installmentin Vietnam in 2025?

Pursuant to Point dd, Clause 1, Article 7 of theLaw on Value-Added vtv5 trực tiếp bóng đá hôm nay 2024(effective from July 1, 2025) stipulated as follows:

vtv5 trực tiếp bóng đá hôm nay Base Price

1. The vtv5 trực tiếp bóng đá hôm nay base price is determined as follows:

a) For goods, services sold by a business establishment, it is the sale price excluding VAT; for goods and services subject to special consumption vtv5 trực tiếp bóng đá hôm nay, it is the sale price including special consumption vtv5 trực tiếp bóng đá hôm nay but excluding VAT; for goods subject to environmental protection vtv5 trực tiếp bóng đá hôm nay, it is the sale price including environmental protection vtv5 trực tiếp bóng đá hôm nay but excluding VAT; for goods subject to both special consumption vtv5 trực tiếp bóng đá hôm nay and environmental protection vtv5 trực tiếp bóng đá hôm nay, it is the sale price including both taxes but excluding VAT;

b) For imported goods, it is the import vtv5 trực tiếp bóng đá hôm nay calculation value as per the law on export vtv5 trực tiếp bóng đá hôm nay, import vtv5 trực tiếp bóng đá hôm nay, plus import vtv5 trực tiếp bóng đá hôm nay, any supplementary import taxes according to law (if any), special consumption vtv5 trực tiếp bóng đá hôm nay (if any), and environmental protection vtv5 trực tiếp bóng đá hôm nay (if any);

c) For goods and services used for exchange, internal consumption, given as gifts, the VAT base price is the value of similar or equivalent goods and services at the time these activities occur.

For promotional goods and services as per trade regulations, the vtv5 trực tiếp bóng đá hôm nay base price is determined as zero (0);

d) For asset leasing activities, it is the rental amount excluding VAT.

In case of leases payable in periodic installments or advance payment for lease period, the vtv5 trực tiếp bóng đá hôm nay base price is the lease payment per period or advance payment excluding VAT;

dd) For goods sold on an installment or deferred basis, the price is calculated as the one-time payment price excluding VAT, without including installment or deferred interest;

...

Thus,according to the above regulation, the VAT taxable prices of goods sold by installment is the one-time payment price excluding VAT for those goods, not including installment or deferred interest.

How to calculate the value-added vtv5 trực tiếp bóng đá hôm nay (VAT) taxable prices of goods sold by installment in Vietnam in 2025?(Image from the Internet)

What is the time for determining value-added vtv5 trực tiếp bóng đá hôm nay in Vietnam from July 1, 2025?

Pursuant to Article 8 of theLaw on Value-Added vtv5 trực tiếp bóng đá hôm nay 2024(effective from July 1, 2025) regarding the determination of value-added vtv5 trực tiếp bóng đá hôm nay point from July 1, 2025 as follows:

- The point for determining value-added vtv5 trực tiếp bóng đá hôm nay is regulated as follows:

+ For goods, it is the point where ownership or usage rights of goods are transferred to the buyer or the time for issuing the invoice, regardless of whether the money is collected;

+ For services, it is the time for completion of service provision or the time for issuing the service invoice, regardless of whether the money is collected.

- The point for determining value-added vtv5 trực tiếp bóng đá hôm nay for the following goods and services is stipulated by the Government of Vietnam:

+ Exported goods, imported goods;

+ Telecommunication services;

+ Insurance business services;

+ Electricity supply, electricity production, clean water activities;

+ Real estate business activities;

+ Construction, installation, and petroleum activities.

What are prohibited actsin deduction and refund of vtv5 trực tiếp bóng đá hôm nay in Vietnamunder the Law on Value-Added vtv5 trực tiếp bóng đá hôm nay 2024?

Pursuant to Article 13 of theLaw on Value-Added vtv5 trực tiếp bóng đá hôm nay 2024(effective from July 1, 2025) stipulating the prohibited acts in deduction and refund of vtv5 trực tiếp bóng đá hôm nay as follows:

- Buying, selling, organizing advertisements, brokering for buying, selling invoices.

- Creating fictitious transactions for the sale of goods, provision of services, or transactions that do not conform to the law.

- Issuing invoices for goods sold, services provided during the period of business suspension, except for invoices issued for contracts signed before the business suspension notice.

- Using illegal invoices, documents, or unlawfully using invoices, documents as per the regulations of the Government of Vietnam.

- Failing to submit electronic invoice data to the vtv5 trực tiếp bóng đá hôm nay authorities as prescribed.

- Tampering with, misusing, unauthorized accessing, or destroying information systems about invoices, documents.

- Giving, receiving, brokering bribes or conducting other acts related to invoices, documents for vtv5 trực tiếp bóng đá hôm nay deduction, vtv5 trực tiếp bóng đá hôm nay refund, vtv5 trực tiếp bóng đá hôm nay appropriation, evasion of value-added vtv5 trực tiếp bóng đá hôm nay.

- Colluding, covering up; connecting between vtv5 trực tiếp bóng đá hôm nay officials, vtv5 trực tiếp bóng đá hôm nay authorities and businesses, importers, between businesses, importers in the use of illegal invoices, documents to benefit from vtv5 trực tiếp bóng đá hôm nay deductions, refunds, appropriating taxes, evading value-added vtv5 trực tiếp bóng đá hôm nay.