Is coffee subject to VAT in Vietnam? When is xoilac tv trực tiếp bóng đá hôm nay time of determining VAT for xoilac tv trực tiếp bóng đá hôm nay sale of goods in Vietnam?
Is coffee subject to Value-Added Tax (VAT) in Vietnam?
Based on Clause 1, Article 4 ofCircular No. 219/2013/TT-BTC, amended by Clause 1, Article 1 ofCircular 26/2015/TT-BTC, which specifies non-taxable subjects as follows:
Non-taxable VAT subjects
1. Agricultural products (including plantation forests), livestock, aquaculture, captured fisheries not yet processed into other products or only through preliminary processing by organizations or individuals who produce, capture, and sell them, as well as at xoilac tv trực tiếp bóng đá hôm nay import stage.
Products that have only undergone preliminary processing are products that are merely cleaned, sun-dried, mechanically dried, shelled, milled, hulled, split, peeled, salted, cold-preserved (refrigerated, frozen), preserved with sulfur gas, preserved using chemical preservatives to avoid spoilage, immersed in sulfur solutions, or in other conventional preservation methods.
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However, based on Clause 5, Article 10 ofCircular 219/2013/TT-BTC, which specifies a 5% tax rate as follows:
5% Tax Rate
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5. Unprocessed or merely preliminarily processed agricultural, livestock, aquaculture, fisheries products preserved (preliminary processing, preservation forms as guided in Clause 1, Article 4 of this Circular) at xoilac tv trực tiếp bóng đá hôm nay commercial stage, excluding cases guided in Clause 5, Article 5 of this Circular.
Products including rice, paddy, maize, potatoes, cassava, and wheat mentioned in this clause.
Based on Clause 5, Article 5 ofCircular 219/2013/TT-BTC
Cases not required to declare, calculate VAT
5. Enterprises and cooperatives that pay VAT by xoilac tv trực tiếp bóng đá hôm nay credit method selling unprocessed or merely preliminarily processed agricultural, livestock, aquaculture, and fisheries products to enterprises and cooperatives at xoilac tv trực tiếp bóng đá hôm nay commercial stage are not required to declare or calculate VAT. On VAT invoices, xoilac tv trực tiếp bóng đá hôm nay selling price is noted as xoilac tv trực tiếp bóng đá hôm nay price without VAT, xoilac tv trực tiếp bóng đá hôm nay tax rate and VAT are not noted, but are struck out.
Enterprises and cooperatives paying VAT by xoilac tv trực tiếp bóng đá hôm nay credit method selling unprocessed or merely preliminarily processed agricultural, livestock, aquaculture, and fisheries products to other subjects such as households, individual businesses, and other organizations, and individuals must declare and pay VAT at a rate of 5% as guided in Clause 5, Article 10 of this Circular.
Finally, based on Article 11 ofCircular 219/2013/TT-BTCwhich specifies a 10% tax rate as follows:
10% Tax Rate
A 10% tax rate applies to goods and services not specified in Articles 4, 9, and 10 of this Circular.
xoilac tv trực tiếp bóng đá hôm nay VAT rates specified in Articles 10 and 11 apply uniformly to each type of goods and services at xoilac tv trực tiếp bóng đá hôm nay stages of importation, production, processing, or commercial business.
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Thus, whether coffee is subject to VAT depends on xoilac tv trực tiếp bóng đá hôm nay specific case. To be specific:
- Coffee is not subject to VAT in xoilac tv trực tiếp bóng đá hôm nay following cases:
+ Coffee not processed into other products or only undergone preliminary processing by organizations or individuals who produce it, with xoilac tv trực tiếp bóng đá hôm nay preliminary processing including cleaning, drying, peeling, milling, hulling, splitting, and other conventional preservation methods.
+ Coffee not processed into other products or only undergone preliminary processing sold to enterprises, cooperatives in commercial stage without declaration or VAT payment.
- Coffee is subject to a 5% tax rate in xoilac tv trực tiếp bóng đá hôm nay following cases:
+ Coffee unprocessed or only preliminarily processed and preserved at xoilac tv trực tiếp bóng đá hôm nay commercial stage.
+ Enterprises, cooperatives paying VAT by xoilac tv trực tiếp bóng đá hôm nay credit method selling unprocessed or merely preliminarily processed coffee to other subjects such as households, individual businesses, and other organizations, and individuals.
- Coffee is subject to a 10% tax rate in all other cases at xoilac tv trực tiếp bóng đá hôm nay stages of import, production, processing, or commercial business.
Is coffee subject to VAT in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
When is xoilac tv trực tiếp bóng đá hôm nay time of determining VAT for xoilac tv trực tiếp bóng đá hôm nay sale of goods in Vietnam?
Based on Article 8 ofCircular 219/2013/TT-BTCwhich specifies xoilac tv trực tiếp bóng đá hôm nay time of determining VAT for goods as follows:
Time of Determining VAT
1. For xoilac tv trực tiếp bóng đá hôm nay sale of goods, it is xoilac tv trực tiếp bóng đá hôm nay time of transfer of ownership or right to use goods to xoilac tv trực tiếp bóng đá hôm nay purchaser, irrespective of whether payment has been received.
2. For service provision, it is xoilac tv trực tiếp bóng đá hôm nay time of service completion or xoilac tv trực tiếp bóng đá hôm nay time of issuing xoilac tv trực tiếp bóng đá hôm nay service provision invoice, irrespective of whether payment has been received.
For telecommunications services, it is xoilac tv trực tiếp bóng đá hôm nay point of data reconciliation for service charges stemming from economic contracts between telecommunications service providers but not exceeding 2 months from xoilac tv trực tiếp bóng đá hôm nay month when xoilac tv trực tiếp bóng đá hôm nay telecommunication service charge arises.
3. For electricity and clean water supply, it is xoilac tv trực tiếp bóng đá hôm nay date of recording xoilac tv trực tiếp bóng đá hôm nay consumption index on xoilac tv trực tiếp bóng đá hôm nay meter to record on xoilac tv trực tiếp bóng đá hôm nay billing invoice.
4. For real estate business, infrastructure construction, construction of houses for sale, transfer, or lease, it is xoilac tv trực tiếp bóng đá hôm nay time of collecting money according to xoilac tv trực tiếp bóng đá hôm nay project implementation progress or xoilac tv trực tiếp bóng đá hôm nay money collection progress recorded in xoilac tv trực tiếp bóng đá hôm nay contract. Based on xoilac tv trực tiếp bóng đá hôm nay money collected, xoilac tv trực tiếp bóng đá hôm nay business facility calculates xoilac tv trực tiếp bóng đá hôm nay output VAT arising in xoilac tv trực tiếp bóng đá hôm nay period.
5. For construction, installation, including shipbuilding, it is xoilac tv trực tiếp bóng đá hôm nay time of acceptance of xoilac tv trực tiếp bóng đá hôm nay completed construction, handover of xoilac tv trực tiếp bóng đá hôm nay project, completed construction items, and volume, irrespective of whether money has been received.
6. For imported goods, it is xoilac tv trực tiếp bóng đá hôm nay time of customs declaration registration.
Thus, based on xoilac tv trực tiếp bóng đá hôm nay above regulation, xoilac tv trực tiếp bóng đá hôm nay time of determining VAT for xoilac tv trực tiếp bóng đá hôm nay sale of goods is xoilac tv trực tiếp bóng đá hôm nay time of transfer of ownership or xoilac tv trực tiếp bóng đá hôm nay right to use xoilac tv trực tiếp bóng đá hôm nay goods to xoilac tv trực tiếp bóng đá hôm nay buyer, whether or not payment has been received.
Which entities are xoilac tv trực tiếp bóng đá hôm nay VAT payers in Vietnam?
Based on Article 3 ofCircular 219/2013/TT-BTCwhich specifies VAT payers as follows:
VAT payers are organizations or individuals producing, trading goods or services subject to VAT in Vietnam, irrespective of occupation, form, or organization of business (hereinafter referred to as business establishments) and organizations, individuals importing goods, purchasing services from abroad subject to VAT (hereinafter referred to as importers), including:
- Business organizations established and operating under xoilac tv trực tiếp bóng đá hôm nay Law on Enterprises, xoilac tv trực tiếp bóng đá hôm nay Law on State Enterprises (now xoilac tv trực tiếp bóng đá hôm nay Law on Enterprises), xoilac tv trực tiếp bóng đá hôm nay Law on Cooperatives, and other specialized business laws.
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed units, career units, and other organizations.
- Foreign invested enterprises and foreign parties involved in business cooperation under xoilac tv trực tiếp bóng đá hôm nay Law on Foreign Investment in Vietnam (now xoilac tv trực tiếp bóng đá hôm nay Law on Investment); foreign organizations and individuals conducting business activities in Vietnam but not establishing a legal entity in Vietnam.
- Individuals, households, independent business groups, and other subjects engaged in production, business, importation.
- Organizations or individuals in Vietnam buying services (including cases of purchasing services associated with goods) from foreign organizations without a permanent establishment in Vietnam, or foreign individuals as non-resident subjects in Vietnam, shall be xoilac tv trực tiếp bóng đá hôm nay VAT payers, except for cases not required to declare, calculate VAT as guided in Clause 2, Article 5 of this Circular.
xoilac tv trực tiếp bóng đá hôm nay regulations on permanent establishments and non-resident subjects shall be implemented according to xoilac tv trực tiếp bóng đá hôm nay law on corporate income tax and personal income tax.
- Branches of export-processing enterprises established for xoilac tv trực tiếp bóng đá hôm nay operations of goods trading and activities directly related to goods trading in Vietnam in accordance with xoilac tv trực tiếp bóng đá hôm nay laws on industrial zones, export processing zones, and economic zones.
