Is dance hall service production subject to excise xem bóng đá trực tiếp trên youtube in Vietnam?

Is dance hall service production subject to excise taxin Vietnam?

Pursuant to Clause 2, Article 2 of theLaw on excise xem bóng đá trực tiếp trên youtube 2008, the taxable objects are defined as follows:

Taxable objects

...

2. Services:

a) Dance halls;

b) Operating massage parlors and karaoke;

c) Operating casinos; electronic gaming with prizes including jackpot machines, slot machines, and similar devices;

d) Operating betting enterprises;

dd) Operating golf including sales of membership cards, golf tickets;

e) Operating lotteries.

From the above regulation, it can be seen that dance hall service production is one of the services subject to excise xem bóng đá trực tiếp trên youtube.

Isdance hall service production subjecttoexcise taxin Vietnam? (Image from the Internet)

What is the excise xem bóng đá trực tiếp trên youtube ratefor dance hall service production in Vietnam?

According to the provisions of Article 7Law on excise xem bóng đá trực tiếp trên youtube 2008as amended by Clause 4, Article 1 of theAmended Law on excise xem bóng đá trực tiếp trên youtube 2014, the excise xem bóng đá trực tiếp trên youtube rate for dance hall service production is 40%.

What goods and services are exempt from excise xem bóng đá trực tiếp trên youtube in Vietnam?

Based on Article 3 of theLaw on excise xem bóng đá trực tiếp trên youtube 2008, amended by Clause 2, Article 1 of theAmended Law on excise xem bóng đá trực tiếp trên youtube 2014, subjects exempt from excise xem bóng đá trực tiếp trên youtube are defined as follows:

Subjects exempt from xem bóng đá trực tiếp trên youtube

The goods specified in Clause 1, Article 2 of this Law are not subject to excise xem bóng đá trực tiếp trên youtube in the following cases:

1. Goods produced and processed directly for export or sold, entrusted to other enterprises for export;

2. Imported goods including:

a) Humanitarian aid, non-repayable aid; gifts to government agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, social-professional organizations, people's armed forces units, gifts to individuals in Vietnam according to levels prescribed by the Government of Vietnam;

b) Goods in transit or borrowed through Vietnamese checkpoints, borders; transshipped goods as regulated by the Government of Vietnam;

c) Temporarily imported goods, goods re-exported and temporarily exported, goods re-imported without having to pay import and export xem bóng đá trực tiếp trên youtube within the time limit as prescribed by law on export and import xem bóng đá trực tiếp trên youtube;

d) Articles of foreign organizations or individuals entitled to diplomatic immunity; goods carried by individuals within the duty-free luggage quota; goods imported for duty-free sale as prescribed by law;

3. Aircraft, yachts used for business in transporting goods, passengers, tourists, and aircraft used for national security and defense purposes;

4. Ambulance cars; cars for transporting prisoners; funeral cars; cars designed to carry both seated and standing passengers with a capacity of 24 people or more; vehicles running within parks, entertainment, and sports zones that are not registered and do not participate in traffic;

5. Goods imported from foreign countries into xem bóng đá trực tiếp trên youtube-free zones, goods sold domestically into xem bóng đá trực tiếp trên youtube-free zones and only used within such zones, goods traded between xem bóng đá trực tiếp trên youtube-free zones with each other, except passenger cars under 24 seats.

The goods specified in Clause 1, Article 2 of theLaw on excise xem bóng đá trực tiếp trên youtube 2008(as amended by Clause 1, Article 1 of theAmended Law on excise xem bóng đá trực tiếp trên youtube 2014) in the above provisions include:

- Cigarettes, cigars, and other tobacco-based products used for smoking, inhalation, chewing, sniffing, sucking; Alcohol; Beer;

- Cars with less than 24 seats, including cars designed to carry both people and goods with more than two rows of seats and featuring a fixed partition between the passenger space and the goods space;

- Motorcycles with engines above 125cc;

- Aircraft, yachts; All types of gasoline;

- Air conditioners with a capacity of 90,000 BTU or less;

- Playing cards; Joss paper, votive paper.

Therefore, the entities exempt from excise xem bóng đá trực tiếp trên youtube are those goods when they fall under one of the following five conditions:

Firstly, goods produced and processed directly for export or sold, entrusted to other enterprises for export;

Secondly, imported goods include:

(i) Humanitarian aid, non-repayable aid; gifts to government agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, social-professional organizations, people's armed forces units, gifts to individuals in Vietnam according to levels prescribed by the Government of Vietnam;

(ii) Goods in transit or borrowed through Vietnamese checkpoints, borders; transshipped goods as regulated by the Government of Vietnam;

(iii) Temporarily imported goods, goods re-exported and temporarily exported, goods re-imported without having to pay import and export xem bóng đá trực tiếp trên youtube within the time limit as prescribed by law on export and import xem bóng đá trực tiếp trên youtube;

(iv) Articles of foreign organizations or individuals entitled to diplomatic immunity; goods carried by individuals within the duty-free luggage quota; goods imported for duty-free sale as prescribed by law;

Thirdly, aircraft, yachts used for business in transporting goods, passengers, tourists, and aircraft used for national security and defense purposes;

Fourthly, ambulance cars; cars for transporting prisoners; funeral cars; cars designed to carry both seated and standing passengers with a capacity of 24 people or more; vehicles running within parks, entertainment, and sports zones that are not registered and do not participate in traffic;

Fifthly, goods imported from foreign countries into xem bóng đá trực tiếp trên youtube-free zones, goods sold domestically into xem bóng đá trực tiếp trên youtube-free zones and only used within such zones, goods traded between xem bóng đá trực tiếp trên youtube-free zones with each other, except passenger cars under 24 seats.