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Is theincome from maintenance of zoossubject to VAT in Vietnam?
Based on Clause 11, Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008, supplemented by Clause 1, Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw Amending Tax Laws 2014and amended by Clause 1, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Value-Added Tax Law 2013, it specifically provides for subjects not subject to tax as follows:
Subjects not subject to tax
...
- Public postal, telecommunications services, and popular Internet services according to xoilac tv trực tiếp bóng đá hôm nay program of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam.
- maintenance of zoos, flower gardens, parks, street trees, public lighting; funeral services.
- Upkeep, repair, construction funded by public contributions and humanitarian aid for cultural, artistic works, public service works, infrastructure and housing for social policy beneficiaries.
....
Thus, according to xoilac tv trực tiếp bóng đá hôm nay aforementioned regulation, income from maintenance of zoos is not subject to value-added tax (VAT) because maintenance of zoos fall under xoilac tv trực tiếp bóng đá hôm nay category of subjects not subject to value-added tax.
Is xoilac tv trực tiếp bóng đá hôm nay income from maintenance of zoos subject to VAT in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What is xoilac tv trực tiếp bóng đá hôm nay reverse VAT calculation formula in Vietnam?
Forward VAT Calculation (excluding VAT):
xoilac tv trực tiếp bóng đá hôm nay formula for calculating VAT using xoilac tv trực tiếp bóng đá hôm nay forward method is:
| VAT = VAT taxable price x tax rate |
In which:
xoilac tv trực tiếp bóng đá hôm nay VAT taxable price is xoilac tv trực tiếp bóng đá hôm nay selling price of goods or services excluding VAT.
xoilac tv trực tiếp bóng đá hôm nay tax rate is xoilac tv trực tiếp bóng đá hôm nay VAT rate applied to goods or services (e.g., 5%, 10%,...).
Reverse VAT Calculation (when xoilac tv trực tiếp bóng đá hôm nay selling price includes VAT):
When xoilac tv trực tiếp bóng đá hôm nay selling price includes VAT, you will need to calculate xoilac tv trực tiếp bóng đá hôm nay reverse VAT to determine xoilac tv trực tiếp bóng đá hôm nay amount of tax payable. xoilac tv trực tiếp bóng đá hôm nay reverse VAT calculation formula is as follows:
Amount before tax = Amount after tax / (1 + VAT rate)
Tax amount = Amount before tax x VAT rate
xoilac tv trực tiếp bóng đá hôm nay tax rate is xoilac tv trực tiếp bóng đá hôm nay VAT rate applied to goods or services.
- Cases applying reverse VAT:
+ Pawn services.
+ All-inclusive travel services (including accommodation, meals, transportation).
+ Types of books subject to VAT sold at xoilac tv trực tiếp bóng đá hôm nay cover price.
+ Types of lottery tickets, transport tickets, stamps with prices already including VAT.
What are regulations ontaxable pricein Vietnam?
According to Article 7 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008, amended by Clause 2, Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmended Value-Added Tax Law 2013, and regulations regarding exchange rates for determining taxable prices abolished by Point c, Clause 2, Article 6 of xoilac tv trực tiếp bóng đá hôm nayLaw Amending Tax Laws 2014, specific provisions on xoilac tv trực tiếp bóng đá hôm nay taxable price are as follows:
- For goods, services sold by production and business establishments, it is xoilac tv trực tiếp bóng đá hôm nay selling price excluding VAT; for goods, services subject to special consumption tax, it is xoilac tv trực tiếp bóng đá hôm nay selling price including special consumption tax but excluding VAT; for goods subject to environmental protection tax, it is xoilac tv trực tiếp bóng đá hôm nay selling price including environmental protection tax but excluding VAT; for goods subject to both special consumption tax and environmental protection tax, it is xoilac tv trực tiếp bóng đá hôm nay selling price including both taxes but excluding VAT;
- For imported goods, it is xoilac tv trực tiếp bóng đá hôm nay import price at xoilac tv trực tiếp bóng đá hôm nay border gate plus import duty (if any), plus special consumption tax (if any) and plus environmental protection tax (if any). xoilac tv trực tiếp bóng đá hôm nay import price at xoilac tv trực tiếp bóng đá hôm nay border gate is determined in accordance with regulations on xoilac tv trực tiếp bóng đá hôm nay taxable price of imports;
- For goods, services for exchange, internal consumption, gift, donation, it is xoilac tv trực tiếp bóng đá hôm nay VAT taxable price of goods, services of xoilac tv trực tiếp bóng đá hôm nay same type or equivalent at xoilac tv trực tiếp bóng đá hôm nay time these activities arise;
- For rental activities, xoilac tv trực tiếp bóng đá hôm nay taxable price is xoilac tv trực tiếp bóng đá hôm nay rental payment excluding VAT.
- In case of rental payment per period or advance payment for xoilac tv trực tiếp bóng đá hôm nay rental period, xoilac tv trực tiếp bóng đá hôm nay taxable price is xoilac tv trực tiếp bóng đá hôm nay periodic rent or pre-paid amount excluding VAT;
- In case of renting machinery, equipment, means of transportation from abroad, which cannot be produced domestically for sublease, xoilac tv trực tiếp bóng đá hôm nay taxable price is reduced by xoilac tv trực tiếp bóng đá hôm nay rental fees payable to foreign entities.
- For goods sold under installment or deferred payment, it is based on xoilac tv trực tiếp bóng đá hôm nay one-time payment price excluding VAT of those goods, not including installment interest, deferred payment interest;
- For goods processing, it is xoilac tv trực tiếp bóng đá hôm nay processing price excluding VAT;
- For construction, installation activities, it is xoilac tv trực tiếp bóng đá hôm nay value of xoilac tv trực tiếp bóng đá hôm nay work, work item, or portion not yet handed over excluding VAT. In cases of construction, installation without xoilac tv trực tiếp bóng đá hôm nay supply of materials, machinery, equipment, xoilac tv trực tiếp bóng đá hôm nay taxable price is xoilac tv trực tiếp bóng đá hôm nay value of construction, installation excluding xoilac tv trực tiếp bóng đá hôm nay value of materials and equipment;
- For real estate business activities, it is xoilac tv trực tiếp bóng đá hôm nay real estate selling price excluding VAT, excluding xoilac tv trực tiếp bóng đá hôm nay land use right transfer price or land rent payable to xoilac tv trực tiếp bóng đá hôm nay state budget;
- For agency, brokerage activities of buying and selling goods and services receiving commission, it is xoilac tv trực tiếp bóng đá hôm nay commission received from these activities excluding VAT;
- For goods, services using payment documents indicating payment price including VAT, xoilac tv trực tiếp bóng đá hôm nay taxable price is determined by xoilac tv trực tiếp bóng đá hôm nay following formula:
Tax exclusive price = Payment price / 1 + tax rate of goods, services (%)
- xoilac tv trực tiếp bóng đá hôm nay taxable price for goods, services as prescribed in Clause 1, Article 7 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008includes extra charges and additional fees that xoilac tv trực tiếp bóng đá hôm nay business establishment is entitled to.
