Is votive gilt paper subject to excise trực tiếp bóng đá euro hôm nay in Vietnam?

Is votive gilt papersubject to excise trực tiếp bóng đá euro hôm nay in Vietnam?

Pursuant to Article 2 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008(amended by Clause 1 Article 1 of theLaw on Amending the Law on excise trực tiếp bóng đá euro hôm nay 2014), the subjects subject to the excise trực tiếp bóng đá euro hôm nay are stipulated as follows:

Subjects Subject to trực tiếp bóng đá euro hôm nay

1. Goods:

a) Cigarettes, cigars, and other tobacco products used for smoking, inhaling, chewing, sniffing, sucking;

b) Alcohol;

c) Beer;

d) Automobiles with fewer than 24 seats, including vehicles designed for both passenger and cargo transport with two or more rows of seats, designed with a fixed partition between the passenger and cargo compartments;

dd) Motorcycles with engine displacement over 125cm3;

e) Aircraft, yachts;

g) All types of gasoline;

h) Air conditioners with a capacity of 90,000 BTU or less;

i) Playing cards;

k) Votive gilt papers and votive objects.

2. Services:

a) Nightclubs;

b) Massage, karaoke;

c) Casinos; electronic games with prizes including jackpot machines, slot machines, and similar types of machines;

d) Betting business;

dd) Golf business, including the sale of membership cards and golf playing tickets;

e) Lottery business.

Thus,votive gilt paper is one of the subjects subject to the excise trực tiếp bóng đá euro hôm nay.

What is the excise taxrate on votive gilt paper in Vietnam?

Pursuant to Article 7 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008(amended by Clause 4 Article 1 of theLaw on Amending the Law on excise trực tiếp bóng đá euro hôm nay 2014), Clause 2 Article 2 of theLaw on Amending the Law on Value-Added trực tiếp bóng đá euro hôm nay, Law on excise trực tiếp bóng đá euro hôm nay, and Law on trực tiếp bóng đá euro hôm nay Administration 2016and Article 8 of theLaw on Amending the Law on Public Investment, Law on Public-Private Partnership Investment, Law on Investment, Law on Housing, Law on Bidding, Law on Electricity, Law on Enterprises, Law on excise trực tiếp bóng đá euro hôm nay, and Law on Civil Judgment Enforcement 2022), the excise trực tiếp bóng đá euro hôm nay rates for goods and services are defined in the following excise trực tiếp bóng đá euro hôm nay Schedule:

Thus, votive gilt paper is subject to a excise trực tiếp bóng đá euro hôm nay rate of 70%.

What are cases of excise taxrefund in Vietnam?

According to Article 8 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008, the cases of trực tiếp bóng đá euro hôm nay refund, trực tiếp bóng đá euro hôm nay deduction are prescribed as follows:

- Taxpayers of excise trực tiếp bóng đá euro hôm nay are entitled to trực tiếp bóng đá euro hôm nay refunds in the following cases:

+ Goods temporarily imported for re-export;

+ Imported goods used as raw materials for producing, processing export goods;

+ trực tiếp bóng đá euro hôm nay settlement upon merging, consolidating, dividing, splitting, dissolving, bankrupting, converting ownership, converting enterprises, or terminating operations with excess trực tiếp bóng đá euro hôm nay amounts paid;

+ A decision for trực tiếp bóng đá euro hôm nay refund by a competent authority pursuant to law and cases of excise trực tiếp bóng đá euro hôm nay refund according to international agreements to which the Socialist Republic of Vietnam is a member.

The refund of excise trực tiếp bóng đá euro hôm nay under points a and b of this clause is only applied to goods actually exported.

Additionally, the refund and trực tiếp bóng đá euro hôm nay deduction are further guided in detail at Article 6 ofDecree 108/2015/ND-CP(amended by Clause 2 Article 1 ofDecree 14/2019/ND-CP) as follows:

The implementation of excise trực tiếp bóng đá euro hôm nay refund is pursuant to Article 8 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008.

- For temporarily imported goods for re-export as stipulated in point a clause 1 Article 8 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008, including:

+ Imported goods that have paid excise trực tiếp bóng đá euro hôm nay but are still in warehouses, depots at the border gate and are under the supervision of the Customs Agency and are re-exported out of the country;

+ Imported goods that have paid excise trực tiếp bóng đá euro hôm nay to be delivered or sold to foreign parties through agents in Vietnam; imported goods sold to foreign companies' vehicles operating on international routes via Vietnamese ports or Vietnamese vehicles operating on international transport routes as prescribed by law;

+ Temporary imported goods for re-export under the method of temporary import and re-export business, when re-exported shall be refunded the paid excise trực tiếp bóng đá euro hôm nay corresponding to the actually re-exported goods;

+ Imported goods that have paid excise trực tiếp bóng đá euro hôm nay but are re-exported abroad shall be refunded the paid excise trực tiếp bóng đá euro hôm nay for the exported goods;

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

In cases where goods are temporarily imported for re-export, if the actual re-export is done within the trực tiếp bóng đá euro hôm nay payment time limit as prescribed by the law on export-import trực tiếp bóng đá euro hôm nay, no excise trực tiếp bóng đá euro hôm nay applied for the actual re-exported goods equivalent.

- Imported materials for producing, processing export goods shall be refunded the paid excise trực tiếp bóng đá euro hôm nay corresponding to the amount of materials used for the actually exported goods.

- Procedures, dossiers, sequences, and authority for solving the refund of excise trực tiếp bóng đá euro hôm nay:

+ Procedures, dossiers, sequences, and authority for solving the refund of excise trực tiếp bóng đá euro hôm nay for temporarily imported goods for re-export as stipulated in clause 1 of this Article shall be carried out according to the provisions for import trực tiếp bóng đá euro hôm nay refund.

+ Procedures, dossiers, sequences, and authority for solving the refund of excise trực tiếp bóng đá euro hôm nay for imported materials for producing, processing export goods as stipulated.

In cases where the import declaration has both import trực tiếp bóng đá euro hôm nay and excise trực tiếp bóng đá euro hôm nay to be refunded, the import trực tiếp bóng đá euro hôm nay refund dossier is also the excise trực tiếp bóng đá euro hôm nay refund dossier.

- Production and business establishments finalize trực tiếp bóng đá euro hôm nay when merging, dividing, splitting, dissolving, bankrupting, converting ownership, handing over, selling, leasing state enterprises with excess paid excise trực tiếp bóng đá euro hôm nay.

- The trực tiếp bóng đá euro hôm nay refund stipulated at point d clause 1 Article 8 of theLaw on excise trực tiếp bóng đá euro hôm nay 2008includes:

+ Refund of trực tiếp bóng đá euro hôm nay as per the decision of the competent authority according to law;

+ trực tiếp bóng đá euro hôm nay refund according to international treaties to which the Socialist Republic of Vietnam is a member;

+ Refund of trực tiếp bóng đá euro hôm nay in cases where the paid excise trực tiếp bóng đá euro hôm nay is greater than the payable excise trực tiếp bóng đá euro hôm nay pursuant to law.