Thuế kết quả bóng đá trực tiếp đầu vào cho tài sản cố định có được khấu trừ không?

Is input xem bóng đá trực tiếp nhà cái on fixed assetsdeductible in Vietnam?

Based on clause 2, Article 14 ofCircular 219/2013/TT-BTCstipulates as follows:

Principle of Deducting Value Added Tax on Input

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2. input xem bóng đá trực tiếp nhà cái of goods and services (including fixed assets) used simultaneously for producing, trading taxable and non-taxable goods and services, is only deductible for the xem bóng đá trực tiếp nhà cái portion on input of goods and services used for producing, trading goods, services liable to xem bóng đá trực tiếp nhà cái. The business establishment must separately account for deductible and non-deductible input xem bóng đá trực tiếp nhà cái; if unable to separately account, the deductible input xem bóng đá trực tiếp nhà cái is calculated according to the percentage (%) of the revenue from xem bóng đá trực tiếp nhà cái-taxable goods/services to the total revenue from goods/services sold.

Business establishments dealing in both taxable and non-taxable goods/services must temporarily allocate the deductible xem bóng đá trực tiếp nhà cái on purchased goods/services/fixed assets monthly, and at year-end, calculate the deductible input xem bóng đá trực tiếp nhà cái for the year to adjust the provisional monthly xem bóng đá trực tiếp nhà cái deductions.

3. The input xem bóng đá trực tiếp nhà cái related to fixed assets, machinery, and equipment, including input xem bóng đá trực tiếp nhà cái for leasing such assets, machinery, and equipment, and related services such as warranty and repair is not deductible but instead added to the original cost of the fixed assets or allowed costs under the Corporate Income Tax Law and guiding documents in the following cases: fixed assets specifically used for producing weapons, defense equipment; fixed assets, machinery, equipment of credit institutions, reinsurance businesses, life insurance businesses, securities trading businesses, medical facilities, educational institutions; civilian aircraft, yachts not used for the commercial transport of goods/passengers, tourism, or hotel business.

For fixed assets such as passenger cars with up to 9 seats (except those used for commercial transport of goods/passengers, tourism, or hotel business) with a value exceeding 1.6 billion VND (value excluding xem bóng đá trực tiếp nhà cái), the input xem bóng đá trực tiếp nhà cái corresponding to the value exceeding 1.6 billion VND is not deductible.

The input xem bóng đá trực tiếp nhà cái of fixed assets used simultaneously for producing, trading taxable and non-taxable goods and services, is only deductible for the xem bóng đá trực tiếp nhà cái portion related to taxable goods/services. Businesses must separately account for deductible and non-deductible xem bóng đá trực tiếp nhà cái; if unable to do so, the deductible input xem bóng đá trực tiếp nhà cái is calculated as a ratio (%) of xem bóng đá trực tiếp nhà cái-taxable revenue to the total revenue not separately accounted for.

Furthermore, businesses dealing with both taxable and non-taxable goods/services must allocate the deductible xem bóng đá trực tiếp nhà cái on purchased goods/services/fixed assets monthly, and at year-end, they should recalculate the deductible xem bóng đá trực tiếp nhà cái for adjustments.

In addition, input xem bóng đá trực tiếp nhà cái on fixed assets (including xem bóng đá trực tiếp nhà cái on leasing fixed assets) and other input VATs related to assets, machinery, equipment such as warranty, and repair is not deductible but should be included in the original cost or allowed costs according to the Corporate Income Tax Law and its guiding documents in the following situations:

- Fixed assets specifically serving the production of weapons, military equipment for defense and security;

- Fixed assets, machinery, equipment of credit institutions, reinsurance businesses, life insurance businesses, securities trading businesses, medical facilities, educational institutions;

- Civilian aircraft, yachts not used for commercial transport, tourism, or hotel purposes.

Moreover, for fixed assets being passenger cars with up to 9 seats (except those used for commercial transport of goods/passengers, tourism, or hotel business) with a value over 1.6 billion VND (ex-xem bóng đá trực tiếp nhà cái value), the xem bóng đá trực tiếp nhà cái on the value exceeding 1.6 billion VND is not deductible.

Is input xem bóng đá trực tiếp nhà cái on fixed assetsdeductible in Vietnam? (Image from the Internet)

How is xem bóng đá trực tiếp nhà cái calculated using the credit-invoice method in Vietnam?

According to Article 12 ofCircular 219/2013/TT-BTC, the method of calculating value-added tax using the credit-invoice method is guided as follows:

xem bóng đá trực tiếp nhà cái Payable = Output xem bóng đá trực tiếp nhà cái - Input xem bóng đá trực tiếp nhà cái

Where:

- Output xem bóng đá trực tiếp nhà cái = Total xem bóng đá trực tiếp nhà cái of goods and services listed on the xem bóng đá trực tiếp nhà cái invoice

xem bóng đá trực tiếp nhà cái on goods/services sold listed on the xem bóng đá trực tiếp nhà cái invoice = Taxable value of goods/services sold x xem bóng đá trực tiếp nhà cái rate on those goods/services.

- If using payment documents listed as prices inclusive of xem bóng đá trực tiếp nhà cái, the output xem bóng đá trực tiếp nhà cái is determined by subtracting (-) the taxable value:

For goods/services with payment documents showing price inclusive of xem bóng đá trực tiếp nhà cái such as stamps, transport fare tickets, lottery tickets, etc., the price excluding xem bóng đá trực tiếp nhà cái is calculated as follows:

Price excluding xem bóng đá trực tiếp nhà cái = Payment Price / (1+ xem bóng đá trực tiếp nhà cái rate on goods)

- Input xem bóng đá trực tiếp nhà cái = Total input xem bóng đá trực tiếp nhà cái on xem bóng đá trực tiếp nhà cái invoices for purchased goods/services (including fixed assets) used for producing/trading in goods/services subject to xem bóng đá trực tiếp nhà cái, included in the taxes paid on imported goods or xem bóng đá trực tiếp nhà cái paid on behalf of foreign parties according to the Ministry of Finance guidelines for foreign organizations without legal status in Vietnam and foreign individuals having business or income arising in Vietnam.

What are the conditions for deducting input xem bóng đá trực tiếp nhà cái in Vietnam?

According to clause 2, Article 12 of theValue Added Tax Law 2008, amended by clause 6, Article 1 of theAmended Value Added Tax Law 2013, the conditions for xem bóng đá trực tiếp nhà cái deduction on input are prescribed as follows:

- Have a xem bóng đá trực tiếp nhà cái invoice for purchased goods/services or proof of xem bóng đá trực tiếp nhà cái payment at the importation stage;

- Have non-cash payment documentation for purchased goods/services, except for goods/services purchased individually under 20 million VND;

- For exported goods/services, besides the conditions specified at points a and b, clause 2, Article 12 of theValue Added Tax Law 2008must also have: a contract with the foreign party for sale, processing of goods, provision of services; sale invoices for goods/services; non-cash payment documentation; customs declaration for exported goods.

Settlement by offsetting payments for exported goods/services with imported goods/services or paying debts on behalf of the state is considered non-cash payment.