Is handcrafted liquor produced by households subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
Is handcrafted liquor produced by households subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
Based on Point b, Clause 1, Article 2 of theLaw on Excise trực tiếp bóng đá việt nam hôm nay 2008as stipulated:
Subjects to trực tiếp bóng đá việt nam hôm nay
1. Goods:
a) Cigarettes, cigars, and other products made from tobacco for smoking, inhaling, chewing, sniffing, or absorbing;
b) Alcohol;
c) Beer;
d) Automobiles with fewer than 24 seats, including vehicles designed to carry both passengers and goods with more than two rows of seats and a fixed partition between passenger and goods compartments;
đ) Two-wheeled and three-wheeled motorcycles with cylinder capacity over 125cm3;
e) Aircrafts, yachts;
...
And based on Article 3 of theLaw on Excise trực tiếp bóng đá việt nam hôm nay 2008as stipulated:
Non-taxable objects
Goods specified in Clause 1, Article 2 of this Law are not subject to excise trực tiếp bóng đá việt nam hôm nay in the following cases:
1. Goods manufactured or processed by establishments directly exported, or sold, entrusted for export to other business establishments for export;
…
Therefore, alcohol is one of the goods subject to excise trực tiếp bóng đá việt nam hôm nay, with no distinction between handcrafted or industrial alcohol, except for cases where alcohol is produced, processed directly for export, or sold, entrusted for other business establishments to export, which is not subject to trực tiếp bóng đá việt nam hôm nay.
Is handcrafted liquor produced by households subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam? (Image from the Internet)
Is opening a karaoke bar in rural areas in Vietnamsubject to excise trực tiếp bóng đá việt nam hôm nay?
Based on Point b, Clause 2, Article 2 of theLaw on Excise trực tiếp bóng đá việt nam hôm nay 2008as stipulated:
Subjects to trực tiếp bóng đá việt nam hôm nay
1. Goods:
a) Cigarettes, cigars, and other products made from tobacco for smoking, inhaling, chewing, sniffing, or absorbing;
b) Alcohol;
c) Beer;
d) Automobiles with fewer than 24 seats, including vehicles designed to carry both passengers and goods with more than two rows of seats and a fixed partition between passenger and goods compartments;
đ) Two-wheeled and three-wheeled motorcycles with cylinder capacity over 125cm3;
…
2. Services:
a) Nightclub business;
b) Massage, karaoke business;
c) Casino business; electronic games with prizes including jackpot machines, slot machines and similar types;
d) Betting business;
dd) Golf business, including selling membership cards, playing tickets;
e) Lottery business.
Thus, regarding the case of the karaoke business, this service falls under the categories subject to excise trực tiếp bóng đá việt nam hôm nay, and this regulation does not differentiate locations between rural and urban areas.
What are cases where goods temporarily imported and re-exported are eligible for excise trực tiếp bóng đá việt nam hôm nay refund in Vietnam?
Pursuant to Clause 1, Article 7 ofCircular 195/2015/TT-BTC, taxpayers are eligible for refunds of the excise trực tiếp bóng đá việt nam hôm nay paid on goods temporarily imported and re-exported, including:
- Imported goods that have paid excise trực tiếp bóng đá việt nam hôm nay but remain in storage at customs and are subject to customs supervision, which are re-exported abroad.
- Imported goods that have paid excise trực tiếp bóng đá việt nam hôm nay for delivery or sale to foreign countries through agents in Vietnam; imported goods for sale to foreign vehicles on international routes via Vietnamese ports and Vietnamese vehicles on international routes as regulated by the Government of Vietnam.
- goods temporarily imported and re-exported under temporary import for re-export business method can receive a refund of the excise trực tiếp bóng đá việt nam hôm nay paid corresponding to the volume of goods re-exported.
- Imported goods that have paid excise trực tiếp bóng đá việt nam hôm nay but are re-exported abroad can receive a refund of the excise trực tiếp bóng đá việt nam hôm nay paid on the volume of goods returned to the foreign countries.
- Temporarily imported goods for fairs, exhibitions, product introductions, or other specific purposes within a limited time period that have paid excise trực tiếp bóng đá việt nam hôm nay and are then re-exported can receive a refund.
- Imported goods that have paid excise trực tiếp bóng đá việt nam hôm nay as declared, but actually imported less than declared; imported goods that got damaged or lost during import with valid reasons and have paid excise trực tiếp bóng đá việt nam hôm nay.
- For imported goods not meeting quality or type requirements per contracts or import licenses (due to incorrect shipment by foreign parties) verified by competent inspection authorities and acknowledged by the foreign owner, the customs will verify and adjust the excise trực tiếp bóng đá việt nam hôm nay payable, if there is any excess trực tiếp bóng đá việt nam hôm nay paid, it will be refunded, if underpaid, it must be covered in full.
In cases where goods are approved for re-export abroad, the excise trực tiếp bóng đá việt nam hôm nay already paid on returned goods will be refunded.
In cases of returning goods to foreign parties within a non-taxable import timeline as per policies, customs will check procedures and exempt the applicable excise trực tiếp bóng đá việt nam hôm nay on goods returned to foreign countries.
