Is there a reduction in excise trực tiếp bóng đá hôm nay when the taxpayer is affected by natural disasters in Vietnam? What are cases where excise trực tiếp bóng đá hôm nay is refunded?

Is there a reduction in excise trực tiếp bóng đá hôm nay when the taxpayer is affected by natural disasters in Vietnam?

According to Clause 1, Article 52 ofCircular 80/2021/TT-BTC, the trực tiếp bóng đá hôm nay authority announces or decides on trực tiếp bóng đá hôm nay exemption or reduction in the following cases:

- Exemption from personal income trực tiếp bóng đá hôm nay for incomes as stipulated in Clauses 1, 2, 3, 4, 5, and 6 of Article 4 of the Law on Personal Income trực tiếp bóng đá hôm nay;

- trực tiếp bóng đá hôm nay reduction as prescribed for individuals, business households, and business individuals facing difficulties due to natural disasters, fires, accidents, or serious illnesses affecting trực tiếp bóng đá hôm nay payment abilities;

- Reduction of excise trực tiếp bóng đá hôm nay for taxpayers producing goods subject to excise trực tiếp bóng đá hôm nay encountering difficulties due to natural disasters or unexpected accidents according to the law on excise trực tiếp bóng đá hôm nay;

- Exemption and reduction of resource trực tiếp bóng đá hôm nay for taxpayers who encounter natural disasters, fires, or unexpected accidents causing losses to declared and taxed resources;

- Exemption and reduction of non-agricultural land use trực tiếp bóng đá hôm nay;

- Exemption and reduction of agricultural land use trực tiếp bóng đá hôm nay as per the Law on Agricultural Land Use trực tiếp bóng đá hôm nay and Resolutions of the National Assembly;

- Exemption and reduction of land rent, water surface rent, land levy;

- Exemption from registration fees.

Taxpayers will receive a reduction in the excise trực tiếp bóng đá hôm nay for those producing goods subject to this trực tiếp bóng đá hôm nay and who face difficulties due to sudden natural disasters, as per the law on excise trực tiếp bóng đá hôm nay.

Thus,it can be seen that a reduction in excise trực tiếp bóng đá hôm nay is granted for taxpayers producing goods when they face unexpected natural disasters according to the law on excise trực tiếp bóng đá hôm nay.

Is there a reduction in excise trực tiếp bóng đá hôm nay when the taxpayer is affected by natural disasters in Vietnam?What are cases where excise trực tiếp bóng đá hôm nay is refunded?(Image from the Internet)

What conditions are required for excise trực tiếp bóng đá hôm nay deduction in Vietnam?

Pursuant to Clause 3, Article 7 ofDecree 108/2015/ND-CP(amended by Clause 3, Article 1 ofDecree 14/2019/ND-CP), the conditions for excise trực tiếp bóng đá hôm nay deduction are specifically stipulated as follows:

(1) For cases of importing materials subject to excise trực tiếp bóng đá hôm nay to produce goods subject to excise trực tiếp bóng đá hôm nay, and importing goods subject to excise trực tiếp bóng đá hôm nay, the documentation for trực tiếp bóng đá hôm nay deduction is the trực tiếp bóng đá hôm nay payment document for excise trực tiếp bóng đá hôm nay at the import stage.

(2)For cases of purchasing materials directly from domestic manufacturers:

- The sales contract must indicate that the goods are produced directly by the selling establishment; a copy of the Business Registration Certificate of the selling establishment (signed and stamped by the selling establishment).

- Bank payment documents.

- The document for deduction of excise trực tiếp bóng đá hôm nay is the value-added trực tiếp bóng đá hôm nay invoice upon purchase.

The excise trực tiếp bóng đá hôm nay that the purchasing unit has paid for materials is calculated as the trực tiếp bóng đá hôm nay calculation price multiplied by the excise trực tiếp bóng đá hôm nay rate; wherein:

The deduction of excise trực tiếp bóng đá hôm nay is done during the excise trực tiếp bóng đá hôm nay declaration, and the payable excise trực tiếp bóng đá hôm nay is determined using the following formula:

Note:In cases where it is not possible to determine accurately the amount of excise trực tiếp bóng đá hôm nay paid (or incurred) for the number of materials corresponding to the products consumed in the period, previous period data can be used to calculate the deductible excise trực tiếp bóng đá hôm nay, and this will be finalized at the end of the quarter or end of the year.

In all cases, the maximum deductible excise trực tiếp bóng đá hôm nay does not exceed the excise trực tiếp bóng đá hôm nay calculated on the materials as per the technical-economic standards of the product.

What are cases eligible for excise trực tiếp bóng đá hôm nay refund in Vietnam?

According to Clause 4, Article 7 ofCircular 195/2015/TT-BTCas follows:

trực tiếp bóng đá hôm nay Refund

...

4. Cases of excise trực tiếp bóng đá hôm nay refund:

a) trực tiếp bóng đá hôm nay refund according to the decision of the competent authority as stipulated by law.

b) trực tiếp bóng đá hôm nay refund under an international agreement to which the Socialist Republic of Vietnam is a member.

c) trực tiếp bóng đá hôm nay refund in cases where the amount of excise trực tiếp bóng đá hôm nay paid exceeds the amount of excise trực tiếp bóng đá hôm nay to be paid as prescribed.

The procedures, dossiers, sequence, and authority to resolve excise trực tiếp bóng đá hôm nay refunds as prescribed in Clauses 3 and 4 of this Article are implemented according to the Law on trực tiếp bóng đá hôm nay Administration and guiding documents.

Thus,excise trực tiếp bóng đá hôm nay can be refunded in the following cases:

- trực tiếp bóng đá hôm nay refund according to the decision of the competent authority as stipulated by law.

- trực tiếp bóng đá hôm nay refund under an international agreement to which the Socialist Republic of Vietnam is a member.

- trực tiếp bóng đá hôm nay refund in cases where the amount of excise trực tiếp bóng đá hôm nay paid exceeds the amount to be paid as prescribed.