Xuất trực tiếp bóng đá việt nam hôm nay bán hàng thuế GTGT 8% theo NĐ94 và phát hiện trực tiếp bóng đá việt nam hôm nay có sai sót sau 01/7/2024 thì trực tiếp bóng đá việt nam hôm nay điều

If a sale invoice is issued with an8% VAT under Decree 94 and containserrors, shall xem bóng đá trực tiếp nhà cái replaced invoice issued after July 1, 2024 be subject to 8% VAT in Vietnam?

trực tiếp bóng đá việtis a policy to reduce VAT to 8% from January 1, 2024, to June 30, 2024.

Currently, xem bóng đá trực tiếp nhà cái VAT reduction policy is applied according tolịch trực tiếp bóng đá, effective from July 1, 2024, to December 31, 2024.

Regarding xem bóng đá trực tiếp nhà cái time of invoice issuance for goods subject to an 8% VAT rate under Article 9 ofDecree 123/2020/ND-CP, as follows:

Time of Invoice Issuance

1. xem bóng đá trực tiếp nhà cái time of invoice issuance for xem bóng đá trực tiếp nhà cái sale of goods (including state-owned assets, confiscated assets, national reserve goods) is xem bóng đá trực tiếp nhà cái time of transfer of ownership or usage rights of goods to xem bóng đá trực tiếp nhà cái buyer, regardless of whether payment has been made.

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Hence, xem bóng đá trực tiếp nhà cái time of invoice issuance for xem bóng đá trực tiếp nhà cái sale of goods is xem bóng đá trực tiếp nhà cái time of transfer of ownership or usage rights of goods to xem bóng đá trực tiếp nhà cái buyer, regardless of whether payment has been made.

Regarding xem bóng đá trực tiếp nhà cái time of VAT determination for goods subject to an 8% VAT rate under Article 8 ofCircular 219/2013/TT-BTC, as follows:

Time of VAT Determination

1. xem bóng đá trực tiếp nhà cái time of VAT determination for goods is xem bóng đá trực tiếp nhà cái time of transfer of ownership or usage rights of goods to xem bóng đá trực tiếp nhà cái buyer, regardless of whether payment has been made.

Thus, xem bóng đá trực tiếp nhà cái time of VAT determination for goods is xem bóng đá trực tiếp nhà cái time of transfer of ownership or usage rights of goods to xem bóng đá trực tiếp nhà cái buyer, regardless of whether payment has been made.

According to xem bóng đá trực tiếp nhà cái above regulations, goods subject to an 8% VAT rate shall have xem bóng đá trực tiếp nhà cái time of invoice issuance and xem bóng đá trực tiếp nhà cái time of VAT determination coincide with xem bóng đá trực tiếp nhà cái time of transfer of ownership of xem bóng đá trực tiếp nhà cái goods.

Based on point b, clause 2, Article 19 ofDecree 123/2020/ND-CPregarding handling invoices with errors, xem bóng đá trực tiếp nhà cái seller is required to issue an adjusting or replacement invoice for xem bóng đá trực tiếp nhà cái erroneous invoice.

Regarding xem bóng đá trực tiếp nhà cái VAT rate recorded on xem bóng đá trực tiếp nhà cái adjusted invoice issued after xem bóng đá trực tiếp nhà cái 8% VAT policy under Decree 94/2023/ND-CP has expired, one can refer toOfficial Dispatch 2688/BTC-TCT in 2022clarifying questions about transitioning between VAT rates of 8% and 10% as follows:

For invoices issued before February 1, 2022, with a 10% VAT rate, any adjustments due to errors in goods value, VAT, or returned goods occurring after February 1, 2022, must have xem bóng đá trực tiếp nhà cái adjusted or return invoice issued at a VAT rate of 10%.

Thus, if xem bóng đá trực tiếp nhà cái seller issues an 8% VAT invoice under Decree 93/2024/ND-CP and discovers errors after July 1, 2024, xem bóng đá trực tiếp nhà cái adjusting invoice for xem bóng đá trực tiếp nhà cái erroneous invoice will still apply xem bóng đá trực tiếp nhà cái 8% VAT rate.

If a sale invoice is issued with an8% VAT under Decree 94 and containserrors, shall xem bóng đá trực tiếp nhà cái replaced invoice issuedafter July 1, 2024 be subject to 8% VAT in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)

What are xem bóng đá trực tiếp nhà cái current VAT rates in Vietnam?

Pursuant to Article 8 ofLaw on Value-Added Tax 2008(amended by clause 3, Article 1 of xem bóng đá trực tiếp nhà cáiLaw on Value-Added Tax Amendment 2013, Article 1 of xem bóng đá trực tiếp nhà cáiLaw on Value-Added Tax, Special Consumption Tax, and Tax Management Amendment 2016, Article 3 of xem bóng đá trực tiếp nhà cáiLaw Amending Laws on Tax 2014), andlịch trực tiếp bóng đá, xem bóng đá trực tiếp nhà cái following VAT rates are applicable:

(1) xem bóng đá trực tiếp nhà cái 0% tax rate applies to exported goods and services, international transportation, and goods and services exempt from VAT as stipulated in Article 5 of xem bóng đá trực tiếp nhà cáiLaw on Value-Added Tax 2008, except in xem bóng đá trực tiếp nhà cái following cases:

- Transfer of technology, transfer of intellectual property rights abroad.

- Reinsurance services abroad;

- Credit granting services;

- Capital transfer services;

- Derivative financial services;

- Postal and telecommunication services;- Exported products specified in clause 23, Article 5 of xem bóng đá trực tiếp nhà cáiLaw on Value-Added Tax 2008.

Exported goods and services are those consumed outside Vietnam, in non-tariff areas; goods and services provided to foreign customers according to xem bóng đá trực tiếp nhà cái regulations of xem bóng đá trực tiếp nhà cái Government of Vietnam.

(2) xem bóng đá trực tiếp nhà cái 5% tax rate applies to xem bóng đá trực tiếp nhà cái following goods and services:

- Clean water for production and daily life;

- Ore for fertilizer production; pest and disease prevention substances and growth stimulants for livestock and plants;

- Dredging canal services, ponds, lakes serving agriculture; prevention, care, and eradication of pests for crops; preliminary processing and preservation of agricultural products;

- Crops, livestock, seafood products not yet processed, except for products specified in clause 1, Article 5 of xem bóng đá trực tiếp nhà cái Law;- Semi-processed rubber latex; semi-processed rosin; mesh, nets, and fibers used for weaving fishing nets;

- Fresh food; unprocessed forest products, except wood, bamboo shoots, and products specified in clause 1, Article 5 of xem bóng đá trực tiếp nhà cáiLaw on Value-Added Tax 2008;

- Sugar; by-products of sugar production, including molasses, bagasse, and mud sludge;

- Products made of jute, sedge, bamboo, rattan, leaves, straw, coconut shell, coconut husk, water hyacinth, and other handicrafts produced from agricultural by-products; semi-processed cotton; newsprint;

- Medical equipment and instruments, medical hygiene products; preventive and curative medicines; pharmaceutical products and raw materials for medicine production;

- Educational tools for teaching and learning, including models, drawings, boards, chalk, rulers, compasses, and specialized equipment for teaching, research, and scientific experiments;

- Cultural, exhibition, sports activities; art performances, film production; film importation, distribution, and projection;

- Children’s toys; various types of books, except those specified in clause 15, Article 5 of xem bóng đá trực tiếp nhà cáiLaw on Value-Added Tax 2008;

- Scientific and technological services according to xem bóng đá trực tiếp nhà cái provisions of xem bóng đá trực tiếp nhà cái Law on Science and Technology.

- Selling, leasing, or leasing-purchasing social housing according to xem bóng đá trực tiếp nhà cái provisions of xem bóng đá trực tiếp nhà cái Housing Law.

(3) xem bóng đá trực tiếp nhà cái 8% tax rate applies to certain goods and services subject to a VAT reduction (from 10% to 8%) according tolịch trực tiếp bóng đá.

(4) xem bóng đá trực tiếp nhà cái 10% tax rate applies to goods and services not subject to 0%, 5% and 8% tax rates.

As such, depending on xem bóng đá trực tiếp nhà cái taxable objects, xem bóng đá trực tiếp nhà cái VAT rates effective from July 1, 2024, will be 0%, 5%, 10%, or 8%.

What are xem bóng đá trực tiếp nhà cái basic contents of an e-invoice in Vietnam?

According to Article 10 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái basic contents of an e-invoice include:

- Invoice name, invoice symbol, form number symbol

- Invoice copy name applicable to invoices printed by xem bóng đá trực tiếp nhà cái tax authority as guided by xem bóng đá trực tiếp nhà cái Ministry of Finance.

- Invoice number

- Seller's name, address, and tax code

- Buyer’s name, address, and tax code

- Name, unit of measure, quantity, unit price of goods, services, amount excluding VAT, VAT rate, total VAT by rate, total VAT amount, total payment including VAT.

- Seller's and buyer's signatures.

- Time of invoice issuance

- Time of digital signature on xem bóng đá trực tiếp nhà cái e-invoice

- Tax authority’s code for e-invoices (if any).

- Fees, charges under xem bóng đá trực tiếp nhà cái state budget, commercial discounts, promotion (if any), and other related contents (if any).

- Name and tax code of xem bóng đá trực tiếp nhà cái organization printing invoices for tax authority-printed invoices.

- Script, digits, and currency displayed on xem bóng đá trực tiếp nhà cái invoice.

- Other contents: In addition to xem bóng đá trực tiếp nhà cái above contents, businesses, organizations, households, and individual businesses may add information about xem bóng đá trực tiếp nhà cái emblem or logo to display xem bóng đá trực tiếp nhà cái seller's brand or image. Depending on transaction characteristics and management requirements, xem bóng đá trực tiếp nhà cái invoice can also show information about sales contracts, shipping orders, customer codes, and other information.

Furthermore, clause 14, Article 10 ofDecree 123/2020/ND-CPstipulates that some cases of e-invoices do not necessarily include all xem bóng đá trực tiếp nhà cái above-mentioned contents.