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Is bottled mineral water subject trực tiếp bóng đá k+ VAT in Vietnam?
Pursuant trực tiếp bóng đá k+ the provisions of Clause 1, Article 10 ofCircular 219/2013/TT-BTCregarding objects subjected trực tiếp bóng đá k+ a VAT rate of 5% as follows:
Article 10. 5% Tax Rate
1. Clean water for production and domestic use, excluding bottled water, canned water, and other types of beverages are subject trực tiếp bóng đá k+ the 10% tax rate.
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Additionally, based onOfficial Dispatch 72571/CTHN-TTHT 2023guiding the VAT rates as follows:
- Pursuant trực tiếp bóng đá k+ Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance guiding the implementation of the VAT Law and Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government of Vietnam detailing the implementation of a number of articles of the VAT Law.
+ At Clause 1, Article 7. Tax Price
“Article 7. Tax Price
1. For goods and services sold out by production, business units is the selling price excluding VAT. For goods and services subject trực tiếp bóng đá k+ excise tax is the selling price including special consumption tax but excluding VAT.
For goods subject trực tiếp bóng đá k+ environmental protection tax is the selling price including environmental protection tax but excluding VAT; for goods subject trực tiếp bóng đá k+ both special consumption tax and environmental protection tax, the selling price includes special consumption tax, environmental protection tax but excludes VAT.”
+ At Clause 1, Article 10. 5% Tax Rate
“Article 10. 5% Tax Rate
1. Clean water for production and domestic use, excluding bottled water, canned water, and other types of beverages are subject trực tiếp bóng đá k+ the 10% tax rate.”
Based on the above provisions, clean water for production and domestic use is subject trực tiếp bóng đá k+ a VAT rate of 5% according trực tiếp bóng đá k+ Clause 1, Article 10, Circular No. 219/2013/TT-BTC and is not subject trực tiếp bóng đá k+ VAT reduction according trực tiếp bóng đá k+ Decree 44/2023/ND-CP. Clean water for production and domestic use subject trực tiếp bóng đá k+ environmental protection tax has the VAT price calculated as the selling price including environmental protection tax but excluding VAT according trực tiếp bóng đá k+ the provisions of Clause 1, Article 7, Circular No. 219/2013/TT-BTC.
It is suggested that the Company refer trực tiếp bóng đá k+ the actual situation and compare it with the legal provisions cited above trực tiếp bóng đá k+ implement according trực tiếp bóng đá k+ the regulations.
According trực tiếp bóng đá k+ the above provisions, bottled mineral wateris subject trực tiếp bóng đá k+ VAT and applies a tax rate of 10%.
Is bottled mineral water subject trực tiếp bóng đá k+ VAT in Vietnam?(Image from the Internet)
What is the taxable price for VAT on bottled mineral water in Vietnam?
Pursuant trực tiếp bóng đá k+ Clause 1, Article 7 ofCircular 219/2013/TT-BTC, the taxable price for VAT on bottled mineral water supplied by production and business establishments is the selling price excluding VAT.
Note:For goods subject trực tiếp bóng đá k+ environmental protection tax, the selling price already includes environmental protection tax but excludes VAT. For goods subject trực tiếp bóng đá k+ both excise tax and environmental protection tax, the selling price includes both excise tax, environmental protection tax but excludes VAT.
When is the time for VAT calculation on bottled mineral water in Vietnam?
The point of VAT calculation on bottled mineral water is based on Article 8 ofCircular 219/2013/TT-BTCas follows:
Timing for VAT Determination
1. For the sale of goods, it is the time of transfer of ownership or the right trực tiếp bóng đá k+ use goods trực tiếp bóng đá k+ the buyer, irrespective of whether payment is received.
2. For service provision, it is the completion of service provision or the time of invoicing the service provision, regardless of whether payment is received.
For telecommunication services, it is the time of completing data reconciliation about interconnection service charges according trực tiếp bóng đá k+ the economic contract between telecommunication service businesses but no later than 2 months from the month the interconnection charges occurred.
3. For electricity supply, clean water is the date of recording the consumption index on the meter for invoicing.
4. For real estate business activities, infrastructure construction, house construction for sale, transfer or lease is the time of receipt of money according trực tiếp bóng đá k+ the project implementation schedule or the payment schedule stated in the contract. Based on the amount collected, the business declares the output VAT arising in the period.
5. For construction, installation, including shipbuilding, it is the time of acceptance, handover of works, project items, construction and installation volume completed, irrespective of whether payment is received.
6. For imported goods, it is the time of customs declaration registration.
Thus, the point of VAT calculation for bottled mineral water supplied by production and business establishments is the time of sale trực tiếp bóng đá k+ the buyer, irrespective of whether payment has been received.
