Hạt tiêu có chịu vtv2 trực tiếp bóng đá hôm nayế GTGT không?
Is pepper subject to trực tiếp bóng đá hôm nay in Vietnam?
According to the current regulations on Value Added Tax (trực tiếp bóng đá hôm nay) in Vietnam, determining whether pepper is subject to trực tiếp bóng đá hôm nay depends on the level of processing and the business stage of the product:
(1) Unprocessed Pepper or Pepper Undergoing Basic Processing:
- Clause 1, Article 1 ofCircular 219/2013/TT-BTC(amended by Clause 1, Article 1 of Circular 26/2015/TT-BTC) stipulates that products only undergoing basic processing are those merely cleaned, sun-dried, air-dried, peeled, ground, winnowed, hulled, de-husked, seeded, stemmed, cut, salted, or preserved by refrigeration (chilling, freezing), sulfur dioxide gas, chemical preservation to avoid decay, soaked in sulfur solution or other preservation solutions, and other ordinary preservation methods.
- According to Clause 1, Article 5 of theLaw on Value-Added Tax 2008(amended by Clause 1, Article 1 of theAmended Law on Value-Added Tax, Special Consumption Tax, and Tax Administration 2016) states as follows:
Non-Taxable Objects
- Agricultural products, livestock, aquaculture products, caught fishery products that are not yet processed into other products or only undergo ordinary processing by organizations or individuals who produce, catch, and sell in stores and at import stages.
Enterprises and cooperatives that purchase agricultural, livestock, aquaculture products, caught fishery products not yet processed into other products or only through ordinary processing sold to other enterprises, cooperatives are not required to declare, calculate, and pay trực tiếp bóng đá hôm nay but may deduct input trực tiếp bóng đá hôm nay.
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Thus, if enterprises or cooperatives paying tax by the credit method buy pepper to sell to other enterprises, cooperatives at the commercial business stage, they do not have to declare, calculate, and pay trực tiếp bóng đá hôm nay.
However, if they sell pepper to other entities (such as individuals, business households), a trực tiếp bóng đá hôm nay rate of 5% applies.
Example:Company X, a business establishment paying trực tiếp bóng đá hôm nay by the credit method, purchases pepper from individuals or organizations that directly grow and sell it; at the purchasing stage, the product is pepper not subject to trực tiếp bóng đá hôm nay, thus:
- After purchasing, if Company X sells the pepper to Company B, Company X is not obligated to declare and remit trực tiếp bóng đá hôm nay for the pepper sold to Company B;
- If Company X sells pepper directly to consumers, they must declare and remit trực tiếp bóng đá hôm nay at a rate of 5%.
(2) Processed Pepper:
Products that are pepper undergoing processing stages such as roasting, grinding, seasoning, special packaging, or other processing forms that alter the basic properties of the product will be subject to trực tiếp bóng đá hôm nay at a rate of 10%, according to Article 11 ofCircular 219/2013/TT-BTC.
Thus, whether pepper is subject to trực tiếp bóng đá hôm nay depends on the level of processing and the transaction stage in specific business dealings.
Is pepper subject to trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)
What are the conditions for input trực tiếp bóng đá hôm nay deduction in Vietnam?
According to Clause 2, Article 12 of theLaw on Value-Added Tax 2008(amended by Clause 6, Article 1 of theAmended Law on Value-Added Tax 2013), the conditions for input trực tiếp bóng đá hôm nay deduction are:
- Holding trực tiếp bóng đá hôm nay invoices for purchasing goods, services, or documents proving trực tiếp bóng đá hôm nay payment at the importation stage;
- Having non-cash payment documentation for goods and services purchased, except for purchases made each time valued below twenty million dong;
- For exported goods, services, in addition to the above conditions, it is required to have: a contract signed with a foreign partner for the sale, processing or provision of goods and services; commercial invoices; non-cash payment documentation; customs declarations for exported goods.
Payment for exported goods and services through barter between exported goods, services and imported goods, services, payment on behalf of the State is considered non-cash payment.
What are regulations onthe credit method for trực tiếp bóng đá hôm nay in Vietnam?
Pursuant to Article 7 ofDecree 209/2013/ND-CP, the credit method for trực tiếp bóng đá hôm nay is regulated as follows:
- The payable trực tiếp bóng đá hôm nay amount calculated by the credit method equals the output trực tiếp bóng đá hôm nay minus (-) the deductible input trực tiếp bóng đá hôm nay.
- The output trực tiếp bóng đá hôm nay equals the total trực tiếp bóng đá hôm nay on sold goods and services recorded on the trực tiếp bóng đá hôm nay invoice.
+ trực tiếp bóng đá hôm nay recorded on the trực tiếp bóng đá hôm nay invoice equals the taxable price of goods and services applied for tax sale multiplied (x) by the trực tiếp bóng đá hôm nay rate of such goods and services.
+ In case the documentation records payment prices inclusive of trực tiếp bóng đá hôm nay, the output trực tiếp bóng đá hôm nay is determined by the payment price minus (-) the taxable price as per the provisions at Point k, Clause 1, Article 7 of theLaw on Value-Added Tax 2008.
- Deductible input trực tiếp bóng đá hôm nay is determined based on:
+ trực tiếp bóng đá hôm nay stated on the trực tiếp bóng đá hôm nay invoice for purchasing goods and services; documentation of trực tiếp bóng đá hôm nay payment for imported goods or tax payment for service purchase as specified in Clause 2, Article 2 ofDecree 209/2013/ND-CP.
If purchases use documentation recording payment prices inclusive of trực tiếp bóng đá hôm nay, the deductible input trực tiếp bóng đá hôm nay is determined by the payment price minus (-) the taxable price stipulated at Point k, Clause 1, Article 7 of theLaw on Value-Added Tax 2008.
- Conditions for input trực tiếp bóng đá hôm nay deduction are implemented as regulated in Clause 2, Article 9 ofDecree 209/2013/ND-CP.
- The credit method applies to:
+ Business establishments currently operating with an annual revenue of one billion dong or more from sales of goods and services and fully implementing policies on accounting, invoices, and documents in accordance with the law on accounting, invoices, and documents, excluding households, individuals paying tax by direct calculation as specified in Article 8 ofDecree 209/2013/ND-CP.
+ The continuous period applying the stable tax calculation method is two years.
+ The Ministry of Finance guides the calculation of revenue as a basis to determine business establishments paying trực tiếp bóng đá hôm nay by the credit method and the period applying the stable tax calculation method.
- Enterprises, cooperatives voluntarily registering to apply the credit method include:
+ Enterprises, cooperatives currently operating with annual revenue from sales of goods and services below one billion dong having fully implemented policies on accounting, books, invoices, documents as provided by law;
+ Newly established enterprises from investment projects of operating business establishments paying trực tiếp bóng đá hôm nay by the credit method;
+ Newly established enterprises, cooperatives making investments, purchasing fixed assets, machinery, equipment, foreign organizations, and individuals doing business in Vietnam under contractor agreements, subcontractor agreements following the Ministry of Finance's guidance;
+ Other economic organizations capable of accounting for input and output trực tiếp bóng đá hôm nay.
- Foreign organizations and individuals supplying goods, services for the activities of exploration, development, and extraction of oil and gas pay tax by the credit method claimed by Vietnamese parties.
In cases business establishments engage in trading, crafting gold, silver, precious stones, they must separately account for this activity to pay tax by the direct calculation method on the value added as prescribed in Clause 1, Article 8 ofDecree 209/2013/ND-CP.
