trực tiếp bóng đá hôm nay euroIs software maintenance service subject to value-added tax in Vietnam?
Is software maintenance servicesubject to value-added tax in Vietnam?
Pursuant to Clause 21, Article 4 trực tiếp bóng đá hôm nay euroCircular 219/2013/TT-BTCsupplemented by Clause 2, Article 1 trực tiếp bóng đá hôm nay euroCircular 26/2015/TT-BTC, which regulates objects not subject to value-added tax as follows:
Objects Not Subject to VAT
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- Technology transfer as prescribed by the Law on Technology Transfer; transfer trực tiếp bóng đá hôm nay euro intellectual property rights as prescribed by the Law on Intellectual Property. In cases where technology transfer contracts or intellectual property rights transfers include the transfer trực tiếp bóng đá hôm nay euro machinery and equipment, the object not subject to VAT is calculated based on the value trực tiếp bóng đá hôm nay euro the technology or intellectual property rights transferred; if separation is not possible, VAT is calculated on the total value trực tiếp bóng đá hôm nay euro technology, intellectual property rights transferred along with the machinery and equipment.
Computer software includes software products and software services as defined by law.
At the same time, pursuant to Clause 10, Article 3 trực tiếp bóng đá hôm nay euroDecree 71/2007/ND-CPwhich stipulates the concept trực tiếp bóng đá hôm nay euro software services as follows:
Definition
In this Decree, the following terms are understood as follows:
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- Software services are activities directly supporting, serving the production, installation, exploitation, use, upgrading, warranty, maintenance trực tiếp bóng đá hôm nay euro software and other similar activities related to software.
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Thus, software maintenance services are not subject to value-added tax.
Is software maintenance service subject to value-added tax in Vietnam?(Image from the Internet)
Which entities arevalue-added taxpayers in Vietnam?
Pursuant to Article 3 trực tiếp bóng đá hôm nay euroCircular 219/2013/TT-BTC, the regulation regarding value-added taxpayers is as follows:
- Business organizations established and registered under the Enterprise Law, the Cooperative Law, and other specialized business laws.
- Economic organizations trực tiếp bóng đá hôm nay euro political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units, public service organizations, and other organizations.
- Foreign-invested enterprises and foreign parties participating in business cooperation under the Foreign Investment Law in Vietnam (now the Investment Law); foreign organizations and individuals conducting business in Vietnam without establishing a legal entity in Vietnam.
- Individuals, households, independent business groups and other entities engaged in production, business, and import activities.
- Organizations and individuals conducting business in Vietnam that purchase services (including cases trực tiếp bóng đá hôm nay euro purchasing services associated with goods) from foreign organizations without a permanent establishment in Vietnam, and individuals abroad who are not residents in Vietnam, shall be considered VAT taxpayers, except in cases not required to declare, calculate, and pay VAT according to guidance in Clause 2, Article 5 trực tiếp bóng đá hôm nay euroCircular 219/2013/TT-BTC.
- Branches trực tiếp bóng đá hôm nay euro export processing enterprises established to conduct goods trading and activities directly related to goods trading in Vietnam in accordance with the provisions trực tiếp bóng đá hôm nay euro law on industrial zones, export processing zones, and economic zones.
When is the time for determining value-added tax in Vietnam?
Pursuant to Article 5 trực tiếp bóng đá hôm nay euroCircular 219/2013/TT-BTC, the regulations on the point trực tiếp bóng đá hôm nay euro tax determination for value-added tax are as follows:
- For the sale trực tiếp bóng đá hôm nay euro goods, it is the point trực tiếp bóng đá hôm nay euro transfer trực tiếp bóng đá hôm nay euro ownership or right to use the goods to the buyer, regardless trực tiếp bóng đá hôm nay euro whether the money has been collected or not.
- For the provision trực tiếp bóng đá hôm nay euro services, it is the point trực tiếp bóng đá hôm nay euro completion trực tiếp bóng đá hôm nay euro service provision or the issuance trực tiếp bóng đá hôm nay euro the service provision invoice, regardless trực tiếp bóng đá hôm nay euro whether the money has been collected or not.
- For telecommunications services, it is the point trực tiếp bóng đá hôm nay euro completion trực tiếp bóng đá hôm nay euro data reconciliation related to telecommunications connection service charges according to the economic contract between telecommunications service business establishments, but no later than 2 months from the month in which the service charges arise.
- For the supply trực tiếp bóng đá hôm nay euro electricity and clean water, it is the date when the consumption index on the meter is recorded for billing purposes.
- For real estate business activities, infrastructure construction, house construction for sale, transfer, or lease, it is the point trực tiếp bóng đá hôm nay euro money collection according to the project implementation progress or the payment schedule stated in the contract. Based on the amount collected, the business establishment declares the output VAT arising in the period.
- For construction, installation, including shipbuilding, it is the point trực tiếp bóng đá hôm nay euro acceptance and handover trực tiếp bóng đá hôm nay euro the project, project item, completed construction, and installation volume, regardless trực tiếp bóng đá hôm nay euro whether the money has been collected or not.
- For imported goods, it is the point trực tiếp bóng đá hôm nay euro customs declaration registration.
