Shall additional goods and services purchased during xem bóng đá trực tiếp vtv2 period entitled to a 8% VAT rate in Vietnam be declared according to Resolution 142/2024?
What is xem bóng đá trực tiếp vtv2 value-added tax calculation method in Vietnam from July 1, 2025?
Based on Article 10 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024(Law effective from July 1, 2025), xem bóng đá trực tiếp vtv2 calculation methods for value-added tax from July 1, 2025, include two methods:
xem bóng đá trực tiếp vtv2 tax deduction method and xem bóng đá trực tiếp vtv2 direct calculation method.
Shalladditional goods and services purchasedduring xem bóng đá trực tiếp vtv2 period entitled toa 8% VAT rate in Vietnam be declaredaccording to Resolution 142/2024?
According to xem bóng đá trực tiếp vtv2 procedure for reducing VAT underDecree 72/2024/ND-CP, xem bóng đá trực tiếp vtv2 following is instructed:
- For businesses calculating VAT by xem bóng đá trực tiếp vtv2 deduction method that applies an 8% VAT rate when issuing VAT invoices for goods and services subject to VAT reduction, xem bóng đá trực tiếp vtv2 percentage “8%” should be stated in xem bóng đá trực tiếp vtv2 VAT rate line; xem bóng đá trực tiếp vtv2 amount of value-added tax; and xem bóng đá trực tiếp vtv2 total amount xem bóng đá trực tiếp vtv2 buyer must pay.
Based on xem bóng đá trực tiếp vtv2 VAT invoice, xem bóng đá trực tiếp vtv2 business selling goods and services declares output VAT, while xem bóng đá trực tiếp vtv2 purchasing business declares input VAT deduction according to xem bóng đá trực tiếp vtv2 reduced tax amount recorded on xem bóng đá trực tiếp vtv2 VAT invoice.
Simultaneously, as per xem bóng đá trực tiếp vtv2 VAT declaration with a 2% VAT reduction appendix according toResolution 142/2024/QH15updated in xem bóng đá trực tiếp vtv2 HTKK version 5.2.2 below:
Thus,according to xem bóng đá trực tiếp vtv2 above regulations, when declaring xem bóng đá trực tiếp vtv2 2% VAT reduction appendix on HTKK version 5.2.2 according to Resolution 142/2024, it is necessary to declare additional goods and services purchased during xem bóng đá trực tiếp vtv2 period subject to an 8% VAT rate.
Shall additional goods and services purchasedduring xem bóng đá trực tiếp vtv2 period entitled to a 8% VAT rate in Vietnambe declaredaccording to Resolution 142/2024?(Image from xem bóng đá trực tiếp vtv2 Internet)
What are xem bóng đá trực tiếp vtv2 VAT rates in Vietnamfrom July 1, 2025?
According to Article 9 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024(Law effective from July 1, 2025), xem bóng đá trực tiếp vtv2 following applies:
- A tax rate of 0% applies to xem bóng đá trực tiếp vtv2 following goods and services:
+ Exported goods include: goods from Vietnam sold to organizations, individuals abroad and consumed outside Vietnam; goods from domestic Vietnam sold to organizations in non-tariff zones and consumed in non-tariff zones directly serving production for export; goods sold in isolated areas to individuals (foreigners or Vietnamese) who have completed exit procedures; goods sold at duty-free shops;
+ Export services include: services provided directly to organizations, individuals abroad and consumed outside Vietnam; services provided directly to organizations in non-tariff zones and consumed in non-tariff zones directly serving production for export activities;
+ Other exported goods and services include: international transportation; rental services for transport means used outside Vietnam's territory; services of xem bóng đá trực tiếp vtv2 aviation and maritime industries provided directly or through agents for international transportation; construction, installation projects abroad or in non-tariff zones; digital content products supplied to foreign parties with records, documents proving consumption outside Vietnam as regulated by xem bóng đá trực tiếp vtv2 Government of Vietnam;
Accessories, spare parts for xem bóng đá trực tiếp vtv2 repair and maintenance of vehicles, machinery, equipment for foreign parties and consumed outside Vietnam; outsourced goods for export as regulated by law; goods, services not subject to value-added tax when exported, except cases exempted from xem bóng đá trực tiếp vtv2 0% tax rate provided at point d of this clause;
+ Cases not applying xem bóng đá trực tiếp vtv2 0% tax rate include: technology transfer, intellectual property rights transfer abroad; reinsurance services abroad; credit granting services; capital transfer; derivative products; postal, telecommunication services; export products regulated at Clause 23, Article 5 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024; imported cigarettes, alcohol, beer subsequently exported; petroleum purchased domestically sold to businesses in non-tariff zones; automobiles sold to organizations, individuals in non-tariff zones.
- A tax rate of 5% applies to xem bóng đá trực tiếp vtv2 following goods and services:
+ Clean water for production and household use not including bottled, canned water and other beverages;
+ Fertilizers, ores for producing fertilizers, pesticides, and growth stimulants according to xem bóng đá trực tiếp vtv2 law;
+ Canal, ditch, pond dredging services for agricultural production; cultivation, care, pest prevention for crops; preliminary processing, preservation of agricultural products;
+ Cultivated plant product, planted forest (excluding wood, bamboo shoots), livestock, aquaculture, fishing products not processed into other products or only through simple processing, except products specified at Clause 1, Article 5 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024;
+ Rubber latex in crepe rubber, rubber sheet, latex, crumbs form; nets, netting threads and strings for knitting fishing nets;
+ Products made from jute, sedge, bamboo, rattan, leaves, straw, coconut husk, shell, water hyacinth, and other handicraft products produced from agricultural by-products; cotton fibers combed, carded; newsprint paper;
+ Fishing vessels for exploiting aquatic resources at sea; machinery, specialized equipment for agricultural production as prescribed by xem bóng đá trực tiếp vtv2 Government of Vietnam;
+ Medical equipment according to xem bóng đá trực tiếp vtv2 law on medical device management; drugs for disease prevention, treatment; pharmaceutical substances, medicinal herbs as raw materials for medicine production for treatment, prevention;
+ Equipment used for teaching and learning including: models, drawings, boards, chalk, rulers, compasses;
+ Traditional, folk performing arts activities;
+ Children's toys; books of all kinds, except books specified at Clause 15, Article 5 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024;
+ Science, technology services as prescribed by xem bóng đá trực tiếp vtv2 Science and Technology Law;
+ Sale, rental, lease purchase of social housing as prescribed by xem bóng đá trực tiếp vtv2 Housing Law.
- A tax rate of 10% applies to goods and services not regulated in clauses 1 and 2 of Article 9Law on Value-Added Tax 2024, including services provided by foreign suppliers without a permanent establishment in Vietnam to organizations, individuals in Vietnam via e-commerce and digital platforms.
- Businesses handling multiple types of goods, services with different VAT rates (including non-taxable VAT subjects) must declare VAT according to xem bóng đá trực tiếp vtv2 tax rates for each type of goods, services; if businesses cannot determine according to each tax rate, they must calculate and pay tax according to xem bóng đá trực tiếp vtv2 highest tax rate of xem bóng đá trực tiếp vtv2 goods, services produced, traded.
- Products of crops, planted forests, livestock, aquaculture not processed into other products or only through simple processing, used as animal feed, medicinal herbs apply VAT rates as per xem bóng đá trực tiếp vtv2 tax rate for crop, forest, livestock, aquaculture products.
Recovered waste products, by-products, scrap for recycling, reuse sold apply xem bóng đá trực tiếp vtv2 tax rate as per xem bóng đá trực tiếp vtv2 tax rate of xem bóng đá trực tiếp vtv2 sold waste products, by-products, scrap.
- xem bóng đá trực tiếp vtv2 Government of Vietnam stipulates details in clauses 1 and 2, Article 9Law on Value-Added Tax 2024. xem bóng đá trực tiếp vtv2 Minister of Finance regulates xem bóng đá trực tiếp vtv2 documents, procedures for applying a 0% VAT rate in clause 1, Article 9 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024.
