Is golf tickets subject to excise trực tiếp bóng đá hôm nay euro in Vietnam?

Is golf tickets subject to excise trực tiếp bóng đá hôm nay euro in Vietnam?

First of all, to have an initial understanding of excise trực tiếp bóng đá hôm nay euro, currently, the law does not provide a definition of "What is the excise trực tiếp bóng đá hôm nay euro?" However, it can be based on the taxable and non-taxable objects specified in Article 2Law on excise trực tiếp bóng đá hôm nay euro 2008(amended by Clause 1, Article 1Law on Amending and Supplementing Law on excise trực tiếp bóng đá hôm nay euro 2014) and Article 3Law on excise trực tiếp bóng đá hôm nay euro 2008.

Simultaneously, based on Article 5Law on excise trực tiếp bóng đá hôm nay euro 2008as follows:

Basis for trực tiếp bóng đá hôm nay euro calculation

The basis for calculating excise trực tiếp bóng đá hôm nay euro is the taxable price of goods and services and the trực tiếp bóng đá hôm nay euro rate. The amount of excise trực tiếp bóng đá hôm nay euro payable is equal to the taxable price multiplied by the excise trực tiếp bóng đá hôm nay euro rate.

Based on the above regulations, it can be understood that the excise trực tiếp bóng đá hôm nay euro is an indirect trực tiếp bóng đá hôm nay euro levied on certain types of luxury goods and services to regulate production, import, and social consumption.

It also strongly regulates consumer income, contributes to increasing state budget revenue, and enhances business management for taxable goods and services.

excise trực tiếp bóng đá hôm nay euro is levied by the establishments that directly produce these goods, but consumers bear the trực tiếp bóng đá hôm nay euro because it is included in the selling price.

Next, based on Article 2Law on excise trực tiếp bóng đá hôm nay euro 2008(amended by Clause 1, Article 1Law on Amending and Supplementing Law on excise trực tiếp bóng đá hôm nay euro 2014), the taxable objects are as follows:

Taxable objects

1. Goods:

a) Cigarettes, cigars, and other products from tobacco used for smoking, inhaling, chewing, sniffing, or sucking;

b) Alcohol;

c) Beer;

d) Automobiles with less than 24 seats, including automobiles that both carry passengers and goods, with fixed partitions between the passenger cabin and the cargo compartment;

dd) Motorcycles with a cylinder capacity above 125cm3;

e) Aircraft, yachts;

g) All types of gasoline;

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

i) Playing cards;

k) Votive papers, votive items.

2. Services:

a) Nightclub business;

b) Massage and karaoke business;

c) Casino business; electronic gaming business with rewards including jackpot machines, slot machines, and similar equipment;

d) Betting business;

dd) Golf business including selling membership cards, golf tickets;

e) Lottery business.

Therefore, according to the above regulations, golf tickets is one of the taxable objects and must pay excise trực tiếp bóng đá hôm nay euro.

Is golf tickets subject to excise trực tiếp bóng đá hôm nay euro in Vietnam? (Picture from Internet)

What is the excise trực tiếp bóng đá hôm nay euro rate for golf tickets in Vietnam?

Based on Article 5Law on excise trực tiếp bóng đá hôm nay euro 2008which stipulates the basis for excise trực tiếp bóng đá hôm nay euro calculation as follows:

Basis for trực tiếp bóng đá hôm nay euro calculation

The basis for calculating excise trực tiếp bóng đá hôm nay euro is the taxable price of goods and services and the trực tiếp bóng đá hôm nay euro rate. The amount of excise trực tiếp bóng đá hôm nay euro payable is equal to the taxable price multiplied by the excise trực tiếp bóng đá hôm nay euro rate.

Additionally, the amount of excise trực tiếp bóng đá hôm nay euro to be paid is calculated according to the following formula:

excise trực tiếp bóng đá hôm nay euro amount = taxable price x trực tiếp bóng đá hôm nay euro rate

Simultaneously, according to Article 7Law on excise trực tiếp bóng đá hôm nay euro 2008(amended by Clause 4, Article 1Law on Amending and Supplementing Law on excise trực tiếp bóng đá hôm nay euro 2014, Clause 2, Article 2Law on VAT, Law on excise trực tiếp bóng đá hôm nay euro, and Law on trực tiếp bóng đá hôm nay euro Administration Amendment 2016and Article 8Law on Amending Law on Public Investment, PPP, Investment, Housing, Bidding, Electricity, Enterprise, excise trực tiếp bóng đá hôm nay euro, and Law on Civil Judgment Execution 2022) the excise trực tiếp bóng đá hôm nay euro rates for goods are as follows:

trực tiếp bóng đá hôm nay euro rates

The excise trực tiếp bóng đá hôm nay euro rates for goods and services are stipulated according to the following excise trực tiếp bóng đá hôm nay euro Schedule:

...

Therefore, according to the above regulations, the excise trực tiếp bóng đá hôm nay euro rate for golf tickets under golf business activities is 20%.

What are4 cases where the excise trực tiếp bóng đá hôm nay euro payer iseligible for a trực tiếp bóng đá hôm nay euro refund in Vietnam?

According to Article 8Law on excise trực tiếp bóng đá hôm nay euro 2008the excise trực tiếp bóng đá hôm nay euro payer is eligible for a trực tiếp bóng đá hôm nay euro refund in the following cases:

Case 1:Goods temporarily imported for re-export;

Case 2:Goods used as imported materials to produce and process exported goods;

Case 3:trực tiếp bóng đá hôm nay euro settlement upon merger, consolidation, division, separation, dissolution, bankruptcy, ownership transfer, enterprise transformation, termination of operation with excess trực tiếp bóng đá hôm nay euro payment;

Case 4:Decision on trực tiếp bóng đá hôm nay euro refund by competent authorities as prescribed by law and cases of excise trực tiếp bóng đá hôm nay euro refund under international treaties of which the Socialist Republic of Vietnam is a member.

trực tiếp bóng đá hôm nay euro refunds according to case 1 and case 2 above are only applicable to actually exported goods.