Is trực tiếp bóng đá hôm nay euro transfer of land use rights subject to value added tax in Vietnam?

Is trực tiếp bóng đá hôm nay euro transfer of land use rights subject to value added tax in Vietnam?

Pursuant to Clause 6, Article 5 of trực tiếp bóng đá hôm nay euroLaw on Value Added Tax 2008(as supplemented by Clause 1, Article 3 of trực tiếp bóng đá hôm nay euroLaw on Amendments to Tax Laws 2014, amended by Clause 1, Article 1 ofLaw No. 106/2016/QH13, amended by Clause 1, Article 1 of trực tiếp bóng đá hôm nay euroLaw on Value Added Tax Amendment 2013), trực tiếp bóng đá hôm nay euro following is prescribed:

Subjects Not Subject to Tax

1. Products from agriculture, animal husbandry, aquaculture, and fishing which have not been processed into other products or have only been preliminarily processed for sale by trực tiếp bóng đá hôm nay euro producing or catching organization or individual, and at trực tiếp bóng đá hôm nay euro import stage.

Enterprises and cooperatives purchasing such products which have not been processed into other products or are only preliminarily processed for sale to other enterprises or cooperatives shall not be required to declare or pay VAT but are eligible for input VAT deduction.

2. Products that are breeds for livestock, plants including breeding eggs, breeding animals, plants, seeds, semen, embryos, genetic materials.

3a. Fertilizers; specialized machinery and equipment for agricultural production; offshore fishing vessels; animal feed, poultry feed, and feed for other animals.

3. Irrigation and drainage; plowing and harrowing of land; dredging of inter-district canals and ditches serving agricultural production; agricultural product harvesting services.

4. Salt products made of seawater, natural rock salt, refined salt, iodized salt with trực tiếp bóng đá hôm nay euro main ingredient being Sodium Chloride (NaCl).

5. State-owned houses sold by trực tiếp bóng đá hôm nay euro State to current tenants.

6. Transfer of land use rights

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Additionally, Clause 7, Article 5 of trực tiếp bóng đá hôm nay euroLaw on Value Added Tax 2024(effective from July 1, 2025), prescribes trực tiếp bóng đá hôm nay euro subjects not subject to VAT as follows:

Subjects Not Subject to Tax

1. Products from planting, forestation, breeding, aquaculture, and fishing which have not been processed into other products or have only been preliminarily processed for sale by trực tiếp bóng đá hôm nay euro producing or catching organization or individual, and at trực tiếp bóng đá hôm nay euro import stage.

2. Breeds for livestock according to trực tiếp bóng đá hôm nay euro law on livestock; plant breeding materials according to trực tiếp bóng đá hôm nay euro law on cultivation.

3. Animal feed according to trực tiếp bóng đá hôm nay euro law on livestock; aquaculture feed according to trực tiếp bóng đá hôm nay euro law on aquaculture.

4. Salt products made of seawater, natural rock salt, refined salt, iodized salt with trực tiếp bóng đá hôm nay euro main ingredient being Sodium Chloride (NaCl).

5. State-owned houses sold to current tenants.

6. Irrigation and drainage; plowing and harrowing of land; dredging of inter-district canals and ditches serving agricultural production; agricultural product harvesting services.

7. Transfer of land use rights.

...

Thus, trực tiếp bóng đá hôm nay euro transfer of land use rights is a subject not subject to VAT under trực tiếp bóng đá hôm nay euro current provisions and trực tiếp bóng đá hôm nay euro provisions of trực tiếp bóng đá hôm nay euro new Law on Value Added Tax.

See also: What is trực tiếp bóng đá hôm nay euro transfer of land use rights? Why is it not called "buying and selling land" but "transfer of land use rights"?

Is trực tiếp bóng đá hôm nay euro transfer of land use rights subject to value added tax in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)

When is trực tiếp bóng đá hôm nay euro time for determining VAT in Vietnam?

Pursuant to Article 8 ofCircular 219/2013/TT-BTCwhich regulates trực tiếp bóng đá hôm nay euro time for determining VAT as follows:

(1)For trực tiếp bóng đá hôm nay euro sale of goods, it is trực tiếp bóng đá hôm nay euro time of transfer of ownership or use rights of goods to trực tiếp bóng đá hôm nay euro buyer, irrespective of whether payment has been received.

(2)For service provision, it is at trực tiếp bóng đá hôm nay euro completion of trực tiếp bóng đá hôm nay euro service provision or trực tiếp bóng đá hôm nay euro time of issuing trực tiếp bóng đá hôm nay euro service provision invoice, irrespective of whether payment has been received.

For telecommunication services, it is trực tiếp bóng đá hôm nay euro time of reconciliating data on telecommunication connection charges according to trực tiếp bóng đá hôm nay euro economic contract between telecommunication service providers, but no later than 2 months from trực tiếp bóng đá hôm nay euro month of issuing trực tiếp bóng đá hôm nay euro telecommunication connection charges.

(3)For electricity and clean water supply, it is trực tiếp bóng đá hôm nay euro day of recording trực tiếp bóng đá hôm nay euro consumption meter reading to be billed.

(4)For real estate business activities, infrastructure construction, housing construction for sale, transfer, or rent, it is trực tiếp bóng đá hôm nay euro time of collecting payment according to trực tiếp bóng đá hôm nay euro project's progress or trực tiếp bóng đá hôm nay euro payment schedule in trực tiếp bóng đá hôm nay euro contract. Based on trực tiếp bóng đá hôm nay euro collected amount, trực tiếp bóng đá hôm nay euro business calculates trực tiếp bóng đá hôm nay euro arising output VAT in trực tiếp bóng đá hôm nay euro period.

(5)For construction and installation, including shipbuilding, it is at trực tiếp bóng đá hôm nay euro time of acceptance and handover of trực tiếp bóng đá hôm nay euro completed work, project, or construction item, irrespective of whether payment has been received.

(6)For imported goods, it is trực tiếp bóng đá hôm nay euro time of registration of trực tiếp bóng đá hôm nay euro customs declaration.

Which entities are VAT payers in Vietnam according to current regulations?

Pursuant to Article 3 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá hôm nay euro VAT payer is an organization or individual producing or trading goods and services subject to VAT in Vietnam, regardless of industry, form, business organization (hereinafter referred to as trực tiếp bóng đá hôm nay euro business establishment) and trực tiếp bóng đá hôm nay euro organization or individual importing goods or purchasing services from abroad subject to VAT (hereinafter referred to as trực tiếp bóng đá hôm nay euro importer) including:

- Business organizations established and registered for business according to trực tiếp bóng đá hôm nay euro Law on Enterprises, trực tiếp bóng đá hôm nay euro Law on State Enterprises (now trực tiếp bóng đá hôm nay euro Law on Enterprises), trực tiếp bóng đá hôm nay euro Law on Cooperatives, and other specialized business laws;

- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, armed forces units, non-profit organizations, and other organizations;

- Enterprises with foreign investment and foreign parties participating in business cooperation under trực tiếp bóng đá hôm nay euro Law on Foreign Investment in Vietnam (now trực tiếp bóng đá hôm nay euro Law on Investment); foreign organizations and individuals doing business in Vietnam without establishing a legal entity in Vietnam;

- Individuals, households, independent business groups, and other entities engaged in production, business, or importation activities;

- Organizations and individuals engaged in production and business in Vietnam purchasing services (including services attached to goods) from foreign organizations without permanent establishments in Vietnam, and individuals abroad who are non-residents in Vietnam, must declare and pay VAT unless not required to do so.

Provisions on permanent establishments and non-resident subjects are implemented according to trực tiếp bóng đá hôm nay euro corporate income tax law and personal income tax law.

- Branches of export processing enterprises established to engage in trading goods and activities directly related to buying and selling goods in Vietnam as per trực tiếp bóng đá hôm nay euro law on industrial zones, export processing zones, and economic zones.