Is trực tiếp bóng đá hôm nay lottery business eligible for a 2% VAT reduction in Vietnam in trực tiếp bóng đá hôm nay first 06 months of 2025?
Is trực tiếp bóng đá hôm nay lottery business eligible for a 2% VAT reduction in Vietnamin trực tiếp bóng đá hôm nay first 06 months of 2025?
According to Appendix II issued in conjunction withDecree 180/2024/ND-CP, which specifies trực tiếp bóng đá hôm nay list of services subject to special consumption tax that are not eligible for a VAT reduction, trực tiếp bóng đá hôm nay services include:
- Discotheque business;
- Massage and karaoke services;
- Casino business; electronic games with prizes including jackpot, slot machines, and similar devices;
- Betting business;
- Golf business, including membership card sales and golf play ticket sales;
- Lottery business.
Furthermore, Clause 2 of Article 2 ofDecree 180/2024/ND-CPstipulates trực tiếp bóng đá hôm nay effect and implementation as follows:
Effect and Implementation
- This Decree is effective from January 1, 2025, to trực tiếp bóng đá hôm nay end of June 30, 2025.
- trực tiếp bóng đá hôm nay ministries according to their functions and duties, and trực tiếp bóng đá hôm nay People’s Committees of provinces and centrally-run cities shall direct relevant agencies to disseminate, guide, inspect, and supervise, so that consumers understand and benefit from trực tiếp bóng đá hôm nay VAT reduction as prescribed in Article 1 of this Decree. This includes focusing on solutions to stabilize trực tiếp bóng đá hôm nay supply-demand of goods, services subject to VAT reduction to maintain price stability in trực tiếp bóng đá hôm nay market (prices excluding VAT) from January 1, 2025, to trực tiếp bóng đá hôm nay end of June 30, 2025.
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From trực tiếp bóng đá hôm nay above regulations, it can be seen that trực tiếp bóng đá hôm nay lottery business is a service not eligible for a 2% VAT reduction in trực tiếp bóng đá hôm nay first six months of 2025, from January 1, 2025, to trực tiếp bóng đá hôm nay end of June 30, 2025.
Is trực tiếp bóng đá hôm nay lottery business eligible for a 2% VAT reduction in Vietnam in trực tiếp bóng đá hôm nay first 06 months of 2025?(Image from trực tiếp bóng đá hôm nay internet)
Which entities areVAT payers in Vietnam?
According to Article 3 ofCircular 219/2013/TT-BTC, entities required to pay VAT include organizations and individuals producing and trading goods and services liable to VAT in Vietnam, regardless of industry, form, or type of business organization (hereinafter referred to as "business establishment") and organizations and individuals importing goods and purchasing services from abroad liable to VAT (hereinafter referred to as "importers"), including:
- Business organizations established and registered under trực tiếp bóng đá hôm nayLuật xoilac tv trực, Luật trực tiếp bóng đá, and other specialized business laws;
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed units, public service organizations, and other organizations;
- Foreign-invested enterprises and foreign parties involved in business cooperation under trực tiếp bóng đá hôm nay Investment Law; foreign organizations and individuals operating business in Vietnam but not establishing a legal entity in Vietnam;
- Individuals, households, independent business groups, and other subjects engaged in production, business, and import activities;
- Organizations and individuals engaged in business activities in Vietnam purchasing services (including services attached to goods) from foreign organizations without a permanent establishment in Vietnam and expatriates as non-residents in Vietnam, then trực tiếp bóng đá hôm nay purchasing institutions, individuals are taxpayers, except in cases without declaration, computation, and tax submission for VAT as guided in Clause 2, Article 5 ofCircular 219/2013/TT-BTC.
Regulations on permanent establishments and non-residents follow trực tiếp bóng đá hôm nay laws on corporate income tax and personal income tax.
- Branches of export processing enterprises established to engage in trading goods and related activities to sale in Vietnam under trực tiếp bóng đá hôm nay laws on industrial zones, export processing zones, and economic zones.
Whenare cases wheretaxpayers are not required to declare and pay VAT in Vietnam?
According to Clause 3, Article 2 ofDecree 209/2013/ND-CP, trực tiếp bóng đá hôm nay cases where taxpayers are not required to declare and pay VAT include:
- Organizations and individuals receiving compensations, rewards, support payments, rights transfer on emissions, and other financial receipts.
- Organizations and individuals producing or conducting business activities in Vietnam purchasing services from foreign organizations without a permanent establishment in Vietnam and individuals abroad as non-residents in Vietnam, including cases: Repair of vehicles, machinery, and equipment (including materials, replacement parts); advertising, marketing; investment and commerce promotion; brokerage in selling goods and providing services; training; sharing telecom and postal charges between Vietnam and foreign countries wherein such services are provided outside Vietnam.
- Non-business organizations and individuals who aren't taxpayers selling assets.
- Organizations and individuals transferring investment projects to produce, trade goods, services liable to VAT to enterprises, cooperatives.
- Agricultural, forestry, aquaculture, unprocessed product sales or those merely undergoing preliminary processing sold to enterprises, cooperatives, except in trực tiếp bóng đá hôm nay cases stipulated in Clause 1, Article 5 ofLaw on VAT 2008.
