Is refined salt subject to value-added tax in Vietnam? What is vtv2 trực tiếp bóng đá hôm nay method for calculating VAT in Vietnam?
Is refined salt subject to value-added tax in Vietnam?
Based on Clause 3, Article 4 ofCircular 219/2013/TT-BTC, amended and supplemented byThông tư 26/2015/TT-BTC, vtv2 trực tiếp bóng đá hôm nay regulations on subjects not subject to value-added tax are as follows:
Subjects Exempt from VAT
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3a. Fertilizers including organic fertilizers and inorganic fertilizers such as: phosphate fertilizers, urea fertilizers, NPK fertilizers, compound fertilizers, phosphate fertilizers, potassium; microbial fertilizers and other types of fertilizers;
Animal feed for livestock, poultry, aquatic products, and other animal feeds, including products processed or unprocessed such as bran, meals, various oils, fish meal, bone meal, shrimp meal, and other feed for livestock, poultry, aquatic products, and other animals, feed additives (such as premix, active ingredients, and carriers) in accordance with Clause 1, Article 3 of Decree No. 08/2010/ND-CP, February 5, 2010, by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam on vtv2 trực tiếp bóng đá hôm nay management of animal feed and Clauses 2, 3, Article 1 of Circular No. 50/2014/TT-BNNPTNT, December 24, 2014, by vtv2 trực tiếp bóng đá hôm nay Ministry of Agriculture and Rural Development;
Offshore fishing vessels are those with a main engine capacity of 90 horsepower (CV) or more engaged in seafood exploitation or logistics services for seafood exploitation; specialized machinery and equipment serving vtv2 trực tiếp bóng đá hôm nay exploitation and preservation of products for fishing vessels with a total main engine capacity of 90 CV or more engaged in seafood exploitation or logistics services for seafood exploitation;
Specialized machinery and equipment serving agricultural production, including: tractors; harrows; ploughs; row markers; root graders; land leveling equipment; seeders; transplanters; sugar cane planters; turf planting systems; cultivators, ridge creators, spreaders, fertilizers, sprayers for plant protection products; harvesters for rice, maize, sugar cane, coffee, cotton; root and fruit harvesters; tea pruning machines, tea picking machines; threshers; corn shellers; soybean threshers; peanut shellers; coffee husking; machines and equipment for preliminary processing of wet rice and coffee; agricultural dryers (rice, maize, coffee, pepper, cashew,...), seafood; collecting, loading machines for sugarcane, rice, straw in fields; egg incubators, hatchers; grass harvesters, hay bales; milkers and other specialized machines.
4. Salt products made from seawater, natural mineral salt, refined salt, iodized salt with vtv2 trực tiếp bóng đá hôm nay main component being sodium chloride (NaCl).
- State-owned houses sold by vtv2 trực tiếp bóng đá hôm nay State to current tenants.
- Transfer of land use rights.
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Based on vtv2 trực tiếp bóng đá hôm nay above regulations, it can be seen that refined salt is one of vtv2 trực tiếp bóng đá hôm nay items not subject to value-added tax.
Is refined salt subject to value-added tax in Vietnam? What is vtv2 trực tiếp bóng đá hôm nay method for calculating VAT in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What is vtv2 trực tiếp bóng đá hôm nay method for calculating value-added tax in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay provisions in Article 9 of vtv2 trực tiếp bóng đá hôm nayValue-Added Tax Law 2008, there are two methods for calculating value-added tax: vtv2 trực tiếp bóng đá hôm nay deduction method and vtv2 trực tiếp bóng đá hôm nay direct calculation method on added value.
vtv2 trực tiếp bóng đá hôm nay applicable subjects for vtv2 trực tiếp bóng đá hôm nay deduction method and vtv2 trực tiếp bóng đá hôm nay direct calculation method on added value are prescribed as follows:
- vtv2 trực tiếp bóng đá hôm nay deduction method applies to business establishments that fully implement policies on accounting, invoices, and documents as stipulated by law on accounting, invoices, documents, and register to pay tax using vtv2 trực tiếp bóng đá hôm nay deduction method (Clause 2, Article 10 of vtv2 trực tiếp bóng đá hôm nayValue-Added Tax Law 2008).
- vtv2 trực tiếp bóng đá hôm nay direct calculation method applies to vtv2 trực tiếp bóng đá hôm nay following cases: (i) Business establishments and foreign organizations, individuals doing business without a permanent establishment in Vietnam but having income arising in Vietnam not fully implementing policies on accounting, invoices, documents; (ii) Trading of gold, silver, gemstones (Clause 2, Article 11 of vtv2 trực tiếp bóng đá hôm nayValue-Added Tax Law 2008).
When is vtv2 trực tiếp bóng đá hôm nay determination of value-added tax in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay provisions in Article 8 ofCircular 219/2013/TT-BTC, vtv2 trực tiếp bóng đá hôm nay determination time of value-added tax is as follows:
- For vtv2 trực tiếp bóng đá hôm nay sale of goods, it is vtv2 trực tiếp bóng đá hôm nay time of transfer of ownership or right to use vtv2 trực tiếp bóng đá hôm nay goods to vtv2 trực tiếp bóng đá hôm nay buyer, regardless of whether vtv2 trực tiếp bóng đá hôm nay money has been collected or not.
- For service provision, it is vtv2 trực tiếp bóng đá hôm nay time vtv2 trực tiếp bóng đá hôm nay service is completed or vtv2 trực tiếp bóng đá hôm nay service invoice is issued, regardless of whether vtv2 trực tiếp bóng đá hôm nay money has been collected or not.
For telecommunication services, it is vtv2 trực tiếp bóng đá hôm nay time to finalize data on telecommunication connection charges according to vtv2 trực tiếp bóng đá hôm nay economic contract between telecommunications service business establishments, but no later than 2 months from vtv2 trực tiếp bóng đá hôm nay month in which vtv2 trực tiếp bóng đá hôm nay telecommunication connection charges arise.
- For electricity and clean water supply activities, it is vtv2 trực tiếp bóng đá hôm nay date of recording vtv2 trực tiếp bóng đá hôm nay consumption index on vtv2 trực tiếp bóng đá hôm nay meter to be recorded on vtv2 trực tiếp bóng đá hôm nay invoice.
- For real estate business, infrastructure construction, housing construction for sale, transfer, or lease, it is vtv2 trực tiếp bóng đá hôm nay time of money collection according to project implementation progress or money collection progress stated in vtv2 trực tiếp bóng đá hôm nay contract. Based on vtv2 trực tiếp bóng đá hôm nay collected amount, vtv2 trực tiếp bóng đá hôm nay business establishment declares vtv2 trực tiếp bóng đá hôm nay output value-added tax incurred.
- For construction and installation, including shipbuilding, it is vtv2 trực tiếp bóng đá hôm nay time of acceptance, handover of works, work items, construction volume, installation completed, regardless of whether vtv2 trực tiếp bóng đá hôm nay money has been collected or not.
- For imported goods, it is vtv2 trực tiếp bóng đá hôm nay time of customs declaration registration.
