Có phải nộp thuế GTGT khi cơ sở kinh vtv5 trực tiếp bóng đá hôm nay góp vốn bằng tài sản để thành lập vtv5 trực tiếp bóng đá hôm nay n
Which entities areVAT taxpayers in Vietnam?
Based on Article 3 ofCircular 219/2013/TT-BTC, VAT taxpayers are defined trực tiếp bóng đá k+ follows:
- trực tiếp bóng đá k+ organizations established and registered under the Law on Enterprises, Law on Cooperatives, and other specialized trực tiếp bóng đá k+ laws.
- Economic organizations belonging to political organizations, socio-political organizations, social organizations, socio-professional organizations, armed forces units, non-trực tiếp bóng đá k+ units, and other organizations.
- Foreign-invested enterprises and foreign parties engaging in trực tiếp bóng đá k+ cooperation under the Law on Foreign Investment in Vietnam (now the Law on Investment); foreign organizations and individuals conducting trực tiếp bóng đá k+ in Vietnam without establishing a legal entity in Vietnam.
- Individuals, households, independent trực tiếp bóng đá k+ groups, and other entities engaged in production, trực tiếp bóng đá k+, and import activities.
- Organizations and individuals conducting business in Vietnam purchasing services (including cases of buying services connected to goods) from foreign organizations without a permanent establishment in Vietnam, and individuals abroad who are not residents in Vietnam shall be the taxpayers, except trực tiếp bóng đá k+ exempted under Clause 2 Article 5 ofCircular 219/2013/TT-BTC.
- Branches of export-processing enterprises established for trading goods and related activities within Vietnam trực tiếp bóng đá k+ per the laws on industrial parks, export-processing zones, and economic zones.
Is VAT applicable when a business establishment contributes assets trực tiếp bóng đá k+ capital to establish an enterprise in Vietnam?
Based on Point a Clause 7 Article 5 ofCircular 219/2013/TT-BTC, the instances not requiring VAT declaration and payment are outlined trực tiếp bóng đá k+ follows:
Instances not requiring VAT declaration and payment
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- Other instances:
trực tiếp bóng đá k+ establishments do not need to declare or pay tax in the following cases:
a) Contributing capital with assets to establish an enterprise. The assets contributed to the enterprise must include: a capital contribution record, joint venture or association contract; asset valuation minutes by the capital contribution board (or a valuation document by a legally competent organization), accompanied by the asset origin dossier.
b) Transferring assets between dependent accounting units within an enterprise; transferring assets during division, separation, consolidation, merger, or conversion of the trực tiếp bóng đá k+ type. The transferring unit must have an asset transfer order, accompanied by an asset origin dossier and is not required to issue an invoice.
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Thus, when a business establishment contributes capital with assets to form a company, VAT is not required, provided that the contributed assets are documented trực tiếp bóng đá k+ follows:
- Capital contribution record for trực tiếp bóng đá k+ production, joint venture, or association contract.
- Asset valuation minutes by the capital contribution board of the contributors (or valuation document by a legally competent organization).
- Asset origin dossier.
Is VAT applicablewhen a business establishment contributes assets trực tiếp bóng đá k+ capital to establish an enterprise in Vietnam? (Image from the Internet)
Is issuing an invoice required when contributing assets trực tiếp bóng đá k+ capital to establish an enterprise in Vietnam?
Based on Point e Clause 3 Article 13 ofDecree 123/2020/ND-CP, regulations on asset contribution trực tiếp bóng đá k+ capital by businesses and individuals are trực tiếp bóng đá k+ follows:
Application of electronic invoices when selling goods, providing services
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- Regulations on applying electronic invoices and delivery-cum-internal transport notes, dispatch notes for selling agent delivery for specific cases based on management requirements are trực tiếp bóng đá k+ follows:
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e) When businesses and individuals contribute assets trực tiếp bóng đá k+ capital in Vietnam to establish enterprises, invoices are not required. Instead, documentation such trực tiếp bóng đá k+ capital contribution certification, asset handover minutes, and asset valuation minutes accompanied by an asset origin dossier should be used.
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Simultaneously, based on Clause 13 Article 14 ofCircular 219/2013/TT-BTC, regulations for non-business individuals or organizations contributing assets are trực tiếp bóng đá k+ follows:
Principles for deducting input VAT
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- In cases where individuals or non-business organizations contribute assets into limited liability companies or joint-stock companies, the documentation for the contributed assets is a capital contribution certification, asset handover minutes. If the contributed assets are newly purchased, unused, and legally invoiced, trực tiếp bóng đá k+ accepted by the capital contribution board, the contribution value is determined by the invoice value, inclusive of VAT; the recipient of the contribution claimable for VAT deduction trực tiếp bóng đá k+ stated on the purchase invoice from the contributor.
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Therefore, whether for business or non-business organizations and individuals contributing assets trực tiếp bóng đá k+ capital to form an enterprise, issuing an invoice is not required.
