Is xoilac tv trực tiếp bóng đá hôm nay therapeutic service provides for persons with disabilities subject to VAT in Vietnam?
Is xoilac tv trực tiếp bóng đá hôm nay therapeutic service provides for persons with disabilities subject to VAT in Vietnam?
Pursuant to Clause 9, Article 4 ofCircular 219/2013/TT-BTCon objects not subject to VAT as follows:
Objects not subject to VAT
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9. Medical services, veterinary services, including medical examination, treatment, prevention for humans and animals, family planning services, health care services, rehabilitation for patients, services for xoilac tv trực tiếp bóng đá hôm nay elderly, xoilac tv trực tiếp bóng đá hôm nay disabled; patient transportation, room and bed rental services by medical institutions; testing, imaging, blood, and blood product services for patients.
Elderly and disabled care services include medical care, nutrition, and organization of cultural, sports, recreational, physical therapy, and rehabilitation activities for xoilac tv trực tiếp bóng đá hôm nay elderly and xoilac tv trực tiếp bóng đá hôm nay disabled.
In case a medical service package (as prescribed by xoilac tv trực tiếp bóng đá hôm nay Ministry of Health) includes xoilac tv trực tiếp bóng đá hôm nay use of treatment drugs, xoilac tv trực tiếp bóng đá hôm nay revenue from treatment drugs in such a package is also not subject to VAT.
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Therefore,a business providing therapeutic services for persons with disabilities is not required to pay VAT as it is not within xoilac tv trực tiếp bóng đá hôm nay scope of VAT taxation.
Is xoilac tv trực tiếp bóng đá hôm nay therapeutic service provides for persons with disabilities subject to VAT in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
If xoilac tv trực tiếp bóng đá hôm nay therapeutic service provides for persons with disabilities is not subject to VAT, is there a requirement to declare and pay VAT in Vietnam?
Based onCông văn 4943/TCT-KK năm 2015 hướng dẫnguiding difficulties in tax declaration and supplementary tax declaration documentation as follows:
"xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation has received several issues regarding tax declaration and supplementary tax declarations in implementing xoilac tv trực tiếp bóng đá hôm nay Law on Tax Administration; xoilac tv trực tiếp bóng đá hôm nay law amending and supplementing several provisions of xoilac tv trực tiếp bóng đá hôm nay Law on Tax Administration and guiding documents. On this matter, after reporting and obtaining approval from xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance, xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation provides xoilac tv trực tiếp bóng đá hôm nay following opinions:
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7. Other situations
a) Article 4 of xoilac tv trực tiếp bóng đá hôm nay VAT Law No. 13/2008/QH12 dated June 03, 2008, provides:
“VAT payers are organizations, individuals producing and trading goods and services subject to VAT (hereinafter referred to as business establishments), and organizations, individuals importing goods subject to VAT (hereinafter referred to as importers).”
Based on xoilac tv trực tiếp bóng đá hôm nay above guidelines, if a taxpayer only produces or trades goods and services not subject to VAT, they are not required to declare and pay VAT. If there is a transaction involving xoilac tv trực tiếp bóng đá hôm nay sale of goods and services subject to VAT (e.g., liquidation of assets, ...), xoilac tv trực tiếp bóng đá hôm nay taxpayer must use invoices from xoilac tv trực tiếp bóng đá hôm nay tax authority and pay according to regulations.
b) A VAT declaration file submitted by xoilac tv trực tiếp bóng đá hôm nay taxpayer where xoilac tv trực tiếp bóng đá hôm nay indicator “VAT creditable carried forward from previous period” must equal xoilac tv trực tiếp bóng đá hôm nay indicator “VAT creditable carried forward to xoilac tv trực tiếp bóng đá hôm nay next period” on xoilac tv trực tiếp bóng đá hôm nay official tax return of xoilac tv trực tiếp bóng đá hôm nay previous tax period.
Example 13:
- On May 20, 2015, Company K submitted xoilac tv trực tiếp bóng đá hôm nay official declaration 01/GTGT for xoilac tv trực tiếp bóng đá hôm nay tax period of April 2015, with xoilac tv trực tiếp bóng đá hôm nay indicator “VAT creditable carried forward from previous period” (indicator 22) must equal xoilac tv trực tiếp bóng đá hôm nay indicator “VAT creditable carried forward to xoilac tv trực tiếp bóng đá hôm nay next period” (indicator 43) on xoilac tv trực tiếp bóng đá hôm nay official declaration 01/GTGT for xoilac tv trực tiếp bóng đá hôm nay tax period of March 2015.
- On June 15, 2015, Company K submitted a supplementary declaration 01/GTGT for xoilac tv trực tiếp bóng đá hôm nay tax period of April 2015, with xoilac tv trực tiếp bóng đá hôm nay indicator “VAT creditable carried forward from previous period” (indicator 22) on xoilac tv trực tiếp bóng đá hôm nay supplementary declaration must equal xoilac tv trực tiếp bóng đá hôm nay indicator “VAT creditable carried forward to xoilac tv trực tiếp bóng đá hôm nay next period” (indicator 43) on xoilac tv trực tiếp bóng đá hôm nay official declaration 01/GTGT for xoilac tv trực tiếp bóng đá hôm nay tax period of March 2015.
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Thus, for facilities only engaged in providing therapeutic services for persons with disabilities not subject to VAT, they are not required to declare or pay VAT.
Who are persons with disabilities?
According to Clause 1, Article 2 ofLaw on Persons with Disabilities 2010, a person with disabilities is someone with a defect in one or more body parts or a diminishing function that manifests as a disability, thus causing difficulties in labor, daily activities, and learning.
To be specific: persons with disabilities are classified according to xoilac tv trực tiếp bóng đá hôm nay level of disability as follows:
(i) Persons with severe disabilities are those who, due to disabilities, completely lose function and are unable to self-regulate or perform personal activities such as movement, dressing, personal hygiene, and other daily personal needs without complete supervision or assistance.
(ii) Persons with moderate disabilities are those who have partial or diminished functions due to disabilities and cannot independently regulate or perform some activities such as movement, dressing, personal hygiene, and other daily personal needs without supervision or assistance.
(iii) Persons with mild disabilities are those which do not fall under xoilac tv trực tiếp bóng đá hôm nay stipulations in item (i) or (ii).
(According to Clause 2, Article 3 ofDecree 28/2012/ND-CP)
