Is there a reduction in value-added trực tiếp bóng đá hôm nay euro for trading in tobacco products in Vietnam?
Is there a reduction in value-added trực tiếp bóng đá hôm nay euro for trading in tobacco products in Vietnam?
Pursuant to Clause 1, Article 1 ofDecree 72/2024/ND-CPregulating the reduction of value-added trực tiếp bóng đá hôm nay euro on groups of goods and services currently subject to the 10% trực tiếp bóng đá hôm nay euro rate, except for the following groups of goods and services:
- Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and products made from pre-cast metal, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details are outlined in Appendix 1 attached toDecree 72/2024/ND-CP. Download
- Goods and services subject to excise trực tiếp bóng đá hôm nay euro. Details are outlined in Appendix 2 attached toDecree 72/2024/ND-CP. Download
- Information technology as per the law on information technology. Details are outlined in Appendix 3 attached toDecree 72/2024/ND-CP. Download
- The reduction of value-added trực tiếp bóng đá hôm nay euro for each type of goods and services as stipulated in Clause 1 of this Article is uniformly applied at import, production, processing, and commercial business stages. Coal mining goods for sale (including cases where mined coal is subsequently screened, classified according to a closed process before sale) are subject to value-added trực tiếp bóng đá hôm nay euro reduction. Coal items listed in Appendix I attached toDecree 72/2024/ND-CPat stages other than mining and sales are not eligible for value-added trực tiếp bóng đá hôm nay euro reduction.
- Large corporations and economic groups implementing closed processes before sale are also eligible for value-added trực tiếp bóng đá hôm nay euro reduction for coal mining sale items.
Note: In the case of goods and services listed in Appendices I, II, and III attached to Decree 72/2024/ND-CP that are not subject to or are subject to a 5% value-added trực tiếp bóng đá hôm nay euro according to the Value-Added trực tiếp bóng đá hôm nay euro Law, then follow the regulations of the Value-Added trực tiếp bóng đá hôm nay euro Law and are not eligible for value-added trực tiếp bóng đá hôm nay euro reduction.
Thus, according to Appendix 2 attached toDecree 72/2024/ND-CP, trading in tobacco products do not receive trực tiếp bóng đá hôm nay euro reduction.
Is there a reduction in value-added trực tiếp bóng đá hôm nay euro for trading in tobacco products in Vietnam? (Internet Image)
What are procedures forvalue-added trực tiếp bóng đá hôm nay euro reduction in Vietnam?
Pursuant to Clause 3, Article 1 ofDecree 72/2024/ND-CPregulating the procedure for implementing value-added trực tiếp bóng đá hôm nay euro reduction specifically as follows:
- For business establishments calculating value-added trực tiếp bóng đá hôm nay euro by the deduction method, when issuing a value-added trực tiếp bóng đá hôm nay euro invoice providing goods and services subject to reduced value-added trực tiếp bóng đá hôm nay euro, at the trực tiếp bóng đá hôm nay euro rate line write "8%"; value-added trực tiếp bóng đá hôm nay euro; total amount payable by the buyer. Based on the value-added trực tiếp bóng đá hôm nay euro invoice, the business establishment selling goods and services declares the output value-added trực tiếp bóng đá hôm nay euro, and the purchasing business establishment declares the deduction of input value-added trực tiếp bóng đá hôm nay euro according to the reduced trực tiếp bóng đá hôm nay euro amount stated on the value-added trực tiếp bóng đá hôm nay euro invoice.
- For business establishments calculating value-added trực tiếp bóng đá hôm nay euro by the percentage method on revenue, when issuing a sales invoice providing goods and services subject to reduced value-added trực tiếp bóng đá hôm nay euro, at the "Total amount" column fill in the full amount of goods and services before reduction, at the "Total amount of goods and services" line fill in the amount reduced by 20% of the percentage on revenue, with a note: "reduced by… (amount) corresponding to a 20% percentage to calculate value-added trực tiếp bóng đá hôm nay euro according toNghị vtv2 trực tiếp bóng đá hôm".
Additionally,Decree 72/2024/ND-CPalso states clearly: In case the business establishment calculates value-added trực tiếp bóng đá hôm nay euro by the deduction method when selling goods and providing services applying different trực tiếp bóng đá hôm nay euro rates, the value-added trực tiếp bóng đá hôm nay euro invoice must clearly state the trực tiếp bóng đá hôm nay euro rate for each goods and service as per regulations.
In case the business establishment calculates value-added trực tiếp bóng đá hôm nay euro by the percentage method on revenue, when selling goods and providing services, the sales invoice must clearly state the amount reduced as per regulations.
In case the business establishment has issued invoices and declared according to trực tiếp bóng đá hôm nay euro rates or percentage rates to calculate value-added trực tiếp bóng đá hôm nay euro that have not been reduced as per the regulations in this Decree, the seller and the buyer shall handle the issued invoice according to the law on invoices and documents. Based on the processed invoice, the seller declares output trực tiếp bóng đá hôm nay euro adjustments, and the buyer declares input trực tiếp bóng đá hôm nay euro adjustments (if any).
Note:Decree 72/2024/ND-CP is effective from July 1, 2024, to December 31, 2024.
What are the value-added trực tiếp bóng đá hôm nay euro reduction rates in Vietnam according to Decree 72/2024/ND-CP?
Pursuant to Clause 3, Article 1 ofDecree 72/2024/ND-CPstipulating the specific level of value-added trực tiếp bóng đá hôm nay euro reduction as follows:
Business establishments calculating value-added trực tiếp bóng đá hôm nay euro by the deduction method are applied a value-added trực tiếp bóng đá hôm nay euro rate of 8% for goods and services receiving value-added trực tiếp bóng đá hôm nay euro reduction.
Business establishments (including business households and individuals) calculating value-added trực tiếp bóng đá hôm nay euro by the percentage method on revenue are reduced by 20% of the percentage rate to calculate value-added trực tiếp bóng đá hôm nay euro when issuing invoices for goods and services receiving value-added trực tiếp bóng đá hôm nay euro reduction.
