Is trading in votive objects eligible for a excise lịch trực tiếp bóng đá hôm nay refund in Vietnam?

Isvotive objects subject to excise lịch trực tiếp bóng đá hôm nay in Vietnam?

Based on the provisions of Clause 1, Article 2 ofDecree 108/2015/ND-CPregarding objects subject to excise lịch trực tiếp bóng đá hôm nay as follows:

Taxable Objects

1. Objects subject to excise lịch trực tiếp bóng đá hôm nay are regulated according to Article 2 of the Law on excise lịch trực tiếp bóng đá hôm nay and Clause 1, Article 1 of the Law amending and supplementing certain articles of the Law on excise lịch trực tiếp bóng đá hôm nay.

a) For aircraft, yachts specified at Point e, Clause 1, Article 2 of the Law on excise lịch trực tiếp bóng đá hôm nay, it is applicable for civil purposes.

b) For votive goods specified at Point k, Clause 1, Article 2 of the Law on excise lịch trực tiếp bóng đá hôm nay, it does not include votive goods that are children's toys or educational equipment.

c) For gambling business activities specified at Point d, Clause 2, Article 2 of the Law on excise lịch trực tiếp bóng đá hôm nay, including sports betting, entertainment betting, and other forms of betting as prescribed by law.

2. Objects subject to excise lịch trực tiếp bóng đá hôm nay regarding goods specified at Clause 1, Article 2 of the Law on excise lịch trực tiếp bóng đá hôm nay are complete goods, excluding component kits for assembling these goods.

Referring to the regulation at Point k, Clause 1, Article 2 of theLaw on excise lịch trực tiếp bóng đá hôm nay 2008, votive objects are goods subject to excise lịch trực tiếp bóng đá hôm nay.

Thus, trading in votive objects must pay excise lịch trực tiếp bóng đá hôm nay, excluding votive goods that are children's toys or educational equipment.

What is the excise lịch trực tiếp bóng đá hôm nay rate on votive objects in Vietnam?

Based on the regulations at Clause 1, Section 1 of the excise lịch trực tiếp bóng đá hôm nay Schedule stipulated in Article 7 of theLaw on excise lịch trực tiếp bóng đá hôm nay 2008(amended by Clause 4, Article 1 of theAmended Law on excise lịch trực tiếp bóng đá hôm nay 2014), the excise lịch trực tiếp bóng đá hôm nay rate when trading in votive objects is 70%.

Trading in votive objects in Vietnam(Image from the Internet)

Is trading in votive objects eligible for a excise lịch trực tiếp bóng đá hôm nay refund in Vietnam?

The excise lịch trực tiếp bóng đá hôm nay refund is implemented according to the provisions of Article 8 of theLaw on excise lịch trực tiếp bóng đá hôm nay 2008as guided by Article 6 ofDecree 108/2015/ND-CP(Clause 3, Article 6 amended by Clause 2, Article 1 ofNghị định 14/2019/NĐ-CP), including the following cases:

(1) For temporarily imported, re-exported goods including:

- Imported goods that have paid excise lịch trực tiếp bóng đá hôm nay but are stored in warehouses, bonded warehouses at border gates and are under customs supervision, and are re-exported abroad;

- Imported goods that have paid excise lịch trực tiếp bóng đá hôm nay for delivery, sale to foreign entities through agents in Vietnam; imported goods sold to foreign carriers on routes through Vietnamese ports or Vietnamese carriers on international routes as regulated by law;

- Temporarily imported goods for re-export under the method of temporary import, re-export business when re-exporting goods shall be refunded the corresponding amount of excise lịch trực tiếp bóng đá hôm nay for the actual re-exported goods;

- Imported goods that have paid excise lịch trực tiếp bóng đá hôm nay but are re-exported abroad shall be refunded the corresponding amount of excise lịch trực tiếp bóng đá hôm nay for the exported goods returned to foreign countries;

- Temporarily imported goods for exhibitions, trade fairs, product introduction, or other purposes within a certain period as regulated by law and have paid excise lịch trực tiếp bóng đá hôm nay, when re-exported, shall be refunded the lịch trực tiếp bóng đá hôm nay.

In the case of temporarily imported goods for re-export, if the actual re-export is completed within the lịch trực tiếp bóng đá hôm nay payment deadline as prescribed by export and import lịch trực tiếp bóng đá hôm nay law, there is no requirement to pay excise lịch trực tiếp bóng đá hôm nay corresponding to the actual re-exported goods.

(2) Goods that are raw materials imported for the production and processing of export goods shall be refunded the amount of excise lịch trực tiếp bóng đá hôm nay paid corresponding to the raw materials used to produce the actual exported goods.

(3) Production, business entities settle taxes when merging, splitting, dissolving, bankrupting, changing ownership form, assigning, selling, contracting, or leasing state enterprises with an overpaid amount of excise lịch trực tiếp bóng đá hôm nay.

(5) lịch trực tiếp bóng đá hôm nay refund according to the decision of the competent authority as prescribed by law;

(6) lịch trực tiếp bóng đá hôm nay refund according to international treaties to which the Socialist Republic of Vietnam is a member;

(7) lịch trực tiếp bóng đá hôm nay refund in case the amount of excise lịch trực tiếp bóng đá hôm nay paid exceeds the excise lịch trực tiếp bóng đá hôm nay amount payable as prescribed by law.

If the taxpayer of votive goods, paper replicas falls into any of the above-mentioned cases, a refund of the paid lịch trực tiếp bóng đá hôm nay may be granted.