Is the 2008 Law on Value-Added xem bóng đá trực tiếp vtv2 still in effect in Vietnam?
Is the 2008 Law on Value-Added xem bóng đá trực tiếp vtv2 still in effect in Vietnam?
Based on Article 18 of the2024 Law on Value-Added xem bóng đá trực tiếp vtv2stipulating the effective date as follows:
Effective Date
1. This Law takes effect from July 1, 2025, except as provided in clause 2 of this Article.
2. Provisions on the revenue level of households, individuals engaged in production, business not subject to xem bóng đá trực tiếp vtv2 under clause 25 of Article 5 of this Law and Article 17 of this Law take effect from January 1, 2026.
3. The Law on Value-Added xem bóng đá trực tiếp vtv2 No. 13/2008/QH12, as amended and supplemented by Law No. 31/2013/QH13, Law No. 71/2014/QH13, and Law No. 106/2016/QH13, shall cease to be effective from the date this Law takes effect.
This Law was passed by the National Assembly of the Socialist Republic of Vietnam, Session XV, at its 8th sitting on November 26, 2024.
Therefore, based on the aforementioned provisions, the2024 Law on Value-Added xem bóng đá trực tiếp vtv2, passed by the National Assembly on November 26, 2024, will replace theLuật Thuế giá trị đá bóng trực tiếp tăng 2008 Số hiệu.
The 2024 Law on Value-Added xem bóng đá trực tiếp vtv2 will officially come into effect on July 1, 2025. Currently, theLuật Thuế giá trị đá bóng trực tiếp tăng 2008 Số hiệuremains in effect until June 30, 2025.
*Note:The provision on revenue levels for households, individuals engaged in production, business not subject to xem bóng đá trực tiếp vtv2 under clause 25, Article 5, Article 17 of the2024 Law on Value-Added xem bóng đá trực tiếp vtv2takes effect from January 1, 2026.
Is the 2008 Law on Value-Added xem bóng đá trực tiếp vtv2 still in effect in Vietnam? (Image from Internet)
What are the conditions for input value-added xem bóng đá trực tiếp vtv2 deduction in Vietnamfrom July 1, 2025?
Based on clause 2 of Article 14 of the2024 Law on Value-Added xem bóng đá trực tiếp vtv2, the conditions for input value-added xem bóng đá trực tiếp vtv2 deduction from July 1, 2025, are specified as follows:
- There must be a value-added xem bóng đá trực tiếp vtv2 invoice for purchasing goods, services, or a document proving the payment of value-added xem bóng đá trực tiếp vtv2 at import or a document proving the payment of value-added xem bóng đá trực tiếp vtv2 on behalf of a foreign party as stipulated in clauses 3 and 4 of Article 4 of the2024 Law on Value-Added xem bóng đá trực tiếp vtv2. The Minister of Finance prescribes the document for paying value-added xem bóng đá trực tiếp vtv2 on behalf of a foreign party;
- There must be non-cash payment documents for purchased goods, services, except for certain special cases as regulated by the Government of Vietnam;
- For export goods, services, in addition to the conditions specified in points a and b of this clause, there must also be: a contract with a foreign party for selling, processing goods, providing services; an invoice for selling goods, providing services; a non-cash payment document; a customs declaration for export goods; a packing list, bill of lading, goods insurance document (if any). The Government of Vietnam prescribes conditions for deduction for cases of exporting goods via foreign e-commerce platforms and other special cases.
- Business establishments that do not meet the deduction regulations in clauses 1 and 2 of this Article and invoices, documents made from prohibited actions under the2024 Law on Value-Added xem bóng đá trực tiếp vtv2are not allowed to deduct value-added xem bóng đá trực tiếp vtv2.
- The Government of Vietnam details this Article.
What are the prohibited acts in value-added xem bóng đá trực tiếp vtv2 deduction in Vietnamfrom July 1, 2024?
Based on Article 13 of the2024 Law on Value-Added xem bóng đá trực tiếp vtv2, the prohibited acts in value-added xem bóng đá trực tiếp vtv2 deduction are stipulated as follows:
- Buying, giving, selling, organizing advertising, brokering buying, selling invoices.
- Creating transactions of buying, selling goods, providing services that are not real or not conformable to the law.
- Issuing invoices for selling goods, providing services during a temporary cessation of business activity, except for issuing invoices to customers for executing contracts signed before the notice of temporary business suspension.
- Using illegal invoices, documents, or using invoices, documents illegally as regulated by the Government of Vietnam.
- Failing to transfer electronic invoice data to the xem bóng đá trực tiếp vtv2 authority as required.
- Tampering with, misusing, unauthorized access, destroying information systems related to invoices, documents.
- Giving, receiving, brokering bribes, or engaging in other acts related to invoices, documents to obtain xem bóng đá trực tiếp vtv2 deductions, xem bóng đá trực tiếp vtv2 refunds, embezzle taxes, evade value-added xem bóng đá trực tiếp vtv2.
- Colluding, covering up; conspiring between xem bóng đá trực tiếp vtv2 management officials, xem bóng đá trực tiếp vtv2 authorities, and businesses, importers, among businesses, importers in using illegal invoices, documents or using invoices, documents illegally to obtain xem bóng đá trực tiếp vtv2 deductions, xem bóng đá trực tiếp vtv2 refunds, embezzle taxes, evade value-added xem bóng đá trực tiếp vtv2.
