Shall the VAT reduction apply to all stages for goods bóng đá hôm nay trực tiếp services entitled to tax reduction in Vietnam?

Shall the VAT reduction apply to all stages for goods bóng đá hôm nay trực tiếp services entitled to tax reduction in Vietnam?

Pursuant to Clause 1, Article 1 ofDecree 180/2024/ND-CPregarding VAT reduction as follows:

Reduction of VAT

1. Reduction of VAT for goods bóng đá hôm nay trực tiếp service groups currently applying a tax rate of 10%, except the following groups of goods bóng đá hôm nay trực tiếp services:

a) Telecommunications, financial activities, banking, securities, insurance, real estate business, metals bóng đá hôm nay trực tiếp fabricated metal products, mineral products (excluding coal mining), coke, refined petroleum products, bóng đá hôm nay trực tiếp chemical products. Details in Appendix I issued with this Decree.

b) Goods bóng đá hôm nay trực tiếp services subject to special consumption tax. Details in Appendix II issued with this Decree.

c) Information technology according to the laws on information technology. Details in Appendix III issued with this Decree.

d) The reduction of VAT for each type of goods bóng đá hôm nay trực tiếp services specified in Clause 1 of this Article shall be uniformly applied at all stages of import, production, processing, bóng đá hôm nay trực tiếp commercial business.The coal sold after extraction (including the case where coal is sold after closed-circuit processing bóng đá hôm nay trực tiếp classification) is subject to VAT reduction. Coal, as specified in Appendix I issued with this Decree, at stages other than sale post-extraction, is not entitled to VAT reduction.

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Simultaneously, according to the regulations in Appendix 1 issued withDecree 180/2024/ND-CP, regarding the list of goods bóng đá hôm nay trực tiếp services not eligible for VAT reduction.

Thus, the VAT shall be reduced at all stages from import, production, processing to commercial business for goods bóng đá hôm nay trực tiếp services subject to VAT reduction.

Except for cases involving coal as outlined in Appendix 1 issued withDecree 180/2024/ND-CP, which will only be subject to VAT reduction at the extraction sale stage, specifically including:

- Hard coal bóng đá hôm nay trực tiếp lignite

- Hard coal:

+ Lump coal bóng đá hôm nay trực tiếp anthracite, whether or not pulverized, but not agglomerated.

+ Agglomerated hard coal products in sector 19200.

- Anthracite coal:

+ Unconglomerated bituminous coal.

+ Volatile matter limit (in a dry, mineral-free base) does not exceed 14%.

- Bituminous coal: Coking coal, whose volatile matter limit (in a dry, mineral-free base) exceeds 14% bóng đá hôm nay trực tiếp calorific value limit is from 5833 kcal/kg bóng đá hôm nay trực tiếp above (in a moist, mineral-free base).

- Other types of hard coal

- Lignite:

+ Lignite, also known as brown coal, whether or not pulverized bóng đá hôm nay trực tiếp not agglomerated.

+ Agglomerated lignite products in sector 19200.

Shall the VAT reduction apply to all stages for goods bóng đá hôm nay trực tiếp services entitled to tax reduction in Vietnam?(Image from Internet)

What is the VAT redution rate in Vietnam?

Pursuant to Clause 2, Article 1 ofDecree 180/2024/ND-CPregarding the VAT redution rate in the first 6 months of 2025 as follows:

- Business establishments calculating VAT by the deduction method shall apply an 8% VAT rate to goods bóng đá hôm nay trực tiếp services specified in Clause 1, Article 1 ofDecree 180/2024/ND-CP.

- Business establishments (including business households bóng đá hôm nay trực tiếp individual business persons) using the percentage of revenue method will receive a 20% reduction in the percentage used to calculate VAT when issuing invoices for goods bóng đá hôm nay trực tiếp services eligible for VAT reduction as stipulated in Clause 1, Article 1 ofDecree 180/2024/ND-CP.

What is the current regulation on VATpayers in Vietnam?

According to Article 3 ofCircular 219/2013/TT-BTC, VAT payers are organizations bóng đá hôm nay trực tiếp individuals producing bóng đá hôm nay trực tiếp trading goods bóng đá hôm nay trực tiếp services subject to VAT in Vietnam, regardless of business sector, form, or type of business organization (hereafter referred to as business establishments) bóng đá hôm nay trực tiếp organizations, individuals importing goods, purchasing services from abroad liable to VAT (hereafter referred to as importers), including:

- Business organizations established bóng đá hôm nay trực tiếp registered according to theLuật xoilac tv trực tiếp, Luật trực tiếp bóng đá k+bóng đá hôm nay trực tiếp other specialized business laws;

- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, armed forces units, career organizations, bóng đá hôm nay trực tiếp other organizations;

- Foreign-invested enterprises bóng đá hôm nay trực tiếp foreign parties participating in business cooperation under the Law on Investment; foreign organizations bóng đá hôm nay trực tiếp individuals doing business in Vietnam but not established as legal entities in Vietnam;

- Individuals, households, independent business groups, bóng đá hôm nay trực tiếp other entities engaged in production, business, bóng đá hôm nay trực tiếp import activities;

- Organizations bóng đá hôm nay trực tiếp individuals engaged in production bóng đá hôm nay trực tiếp business in Vietnam purchasing services (including in cases where services are associated with goods) from foreign organizations without permanent establishments in Vietnam, bóng đá hôm nay trực tiếp individuals outside Vietnam who are considered non-residents in Vietnam, then the organization bóng đá hôm nay trực tiếp individual purchasing the service are the taxpayers, except for cases not required to declare, calculate, bóng đá hôm nay trực tiếp pay VAT as stipulated in Clause 2, Article 5 ofCircular 219/2013/TT-BTC.

Regulations on permanent establishments bóng đá hôm nay trực tiếp non-resident entities are implemented according to the law on corporate income tax bóng đá hôm nay trực tiếp personal income tax.

- Branches of export processing enterprises established to engage in the trading of goods bóng đá hôm nay trực tiếp activities directly related to the trading of goods in Vietnam following the provisions of the law on industrial parks, export processing zones, bóng đá hôm nay trực tiếp economic zones.