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Shall VAT apply to importedfresh beef for individual consumers in Vietnam?

Based on Clause 5, Article 5 ofCircular 219/2013/TT-BTCas follows:

Cases where declaration and payment of VAT are not required

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5. Companies and cooperatives that pay VAT according to trực tiếp bóng đá việt nam hôm nay deduction method when selling agricultural, livestock, aquatic, or marine products that have not been processed into other products or only undergone ordinary preliminary processing to enterprises, cooperatives in trực tiếp bóng đá việt nam hôm nay commercial business stage are not required to declare and pay VAT. On trực tiếp bóng đá việt nam hôm nay VAT invoice, state trực tiếp bóng đá việt nam hôm nay selling price as trực tiếp bóng đá việt nam hôm nay price without VAT; trực tiếp bóng đá việt nam hôm nay tax rate and VAT lines are not entered and are crossed out.

In case companies and cooperatives that pay VAT according to trực tiếp bóng đá việt nam hôm nay deduction method sell agricultural, livestock, or aquatic products that have not been processed into other products or only undergone ordinary preliminary processing to other entities like households, business individuals, and other organizations or individuals, they must declare and pay VAT at a rate of 5% as guided in Clause 5, Article 10 of this Circular.

Households, business individuals, companies, cooperatives, and other economic organizations that pay VAT using trực tiếp bóng đá việt nam hôm nay direct method based on VAT when selling agricultural, livestock, or aquaculture products not processed into other products or only underwent ordinary preliminary processing in trực tiếp bóng đá việt nam hôm nay commercial business stage must declare and pay VAT at a rate of 1% on revenue.

Example 19: Food Company B, a business entity paying VAT using trực tiếp bóng đá việt nam hôm nay deduction method, buys rice directly from trực tiếp bóng đá việt nam hôm nay organizations or individuals who grow and sell it; at trực tiếp bóng đá việt nam hôm nay purchase stage, rice bought from trực tiếp bóng đá việt nam hôm nay growers is VAT-free.

If Food Company B sells rice to Import-Export Company C, Company B is not required to declare or pay VAT for trực tiếp bóng đá việt nam hôm nay amount of rice sold to Company C.

If Food Company B sells rice to Company TNHH D (a company producing noodles), Food Company B is not required to declare or pay VAT for trực tiếp bóng đá việt nam hôm nay rice sold to Company TNHH D.

On trực tiếp bóng đá việt nam hôm nay VAT invoice issued to Company C and Company D, Food Company B must clearly indicate that trực tiếp bóng đá việt nam hôm nay selling price does not include VAT; trực tiếp bóng đá việt nam hôm nay tax rate and VAT lines are not entered and are crossed out.

When Food Company B sells rice directly to consumers, it must declare and pay VAT at trực tiếp bóng đá việt nam hôm nay tax rate of 5% as guided in Clause 5, Article 10 of this Circular.

Example 20: Company TNHH A, a business entity paying VAT using trực tiếp bóng đá việt nam hôm nay deduction method, buys unprocessed coffee from farmers and then sells this coffee to Business Household H; revenues from selling coffee to Household H apply a 5% tax rate.

Example 21: Mr. X's household buys tea leaves from tea-growing households and sells them to Mr. Y's household; Mr. X must calculate and pay VAT at a rate of 1% on trực tiếp bóng đá việt nam hôm nay revenue from selling tea leaves to Mr. Y.

In case unprocessed or ordinarily processed agricultural, livestock, aquaculture products are sold to a company or cooperative and trực tiếp bóng đá việt nam hôm nay invoice has been issued, declared, and VAT calculated, both seller and buyer must adjust trực tiếp bóng đá việt nam hôm nay invoice not to declare or pay VAT as guided in this section.

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Thus, it can be seen that when importing fresh beef for individual consumers, trực tiếp bóng đá việt nam hôm nay business must declare and pay value-added tax at a rate of 5%.

Shall VAT apply to importedfresh beef for individual consumers in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

What is thedeadline for submitting value-added tax for enterprises after trực tiếp bóng đá việt nam hôm nay 2024 tax deferralin Vietnam?

Based on Clause 1, Article 4 ofDecree 64/2024/ND-CPwhich regulates trực tiếp bóng đá việt nam hôm nay VAT deferral (excluding import value-added tax) for businesses and organizations as follows:

- Extend trực tiếp bóng đá việt nam hôm nay tax payment deadline for trực tiếp bóng đá việt nam hôm nay value-added tax amount payable (including tax amounts allocated to other provincial localities where trực tiếp bóng đá việt nam hôm nay taxpayer's head office is located, and taxes paid according to each occurrence) of trực tiếp bóng đá việt nam hôm nay tax period from May to September 2024 (for monthly VAT declaration) and trực tiếp bóng đá việt nam hôm nay tax period of quarter II, 2024, and quarter III, 2024 (for quarterly VAT declaration) for businesses and organizations mentioned in Article 3 of this Decree.

trực tiếp bóng đá việt nam hôm nay extension period is 5 months for VAT in May 2024, June 2024, and quarter II of 2024; it is 4 months for VAT in July 2024; it is 3 months for VAT in August 2024; it is 2 months for VAT in September 2024 and quarter III of 2024.

trực tiếp bóng đá việt nam hôm nay extension period at this point is calculated from trực tiếp bóng đá việt nam hôm nay end date of trực tiếp bóng đá việt nam hôm nay VAT payment deadline as prescribed by tax management laws.

trực tiếp bóng đá việt nam hôm nay businesses and organizations eligible for trực tiếp bóng đá việt nam hôm nay extension must prepare monthly and quarterly VAT declaration forms according to current laws, but they are not required to pay trực tiếp bóng đá việt nam hôm nay VAT amount declared on trực tiếp bóng đá việt nam hôm nay VAT declaration form.

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay extended periods is as follows:

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay tax period of May 2024 is no later than November 20, 2024.

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay tax period of June 2024 is no later than December 20, 2024.

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay tax period of July 2024 is no later than December 20, 2024.

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay tax period of August 2024 is no later than December 20, 2024.

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay tax period of September 2024 is no later than December 20, 2024.

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay tax period of quarter II, 2024 is no later than December 31, 2024.

trực tiếp bóng đá việt nam hôm nay deadline for VAT payment for trực tiếp bóng đá việt nam hôm nay tax period of quarter III, 2024 is no later than December 31, 2024.

Note: Nghị định 64/2024/NĐ-CPremains effective until December 31, 2024.

What are procedures for VAT deferral in Vietnam?

According to Article 5 ofDecree 64/2024/ND-CP, procedures for trực tiếp bóng đá việt nam hôm nay 2024 tax deferral are as follows:

[1]Taxpayers who directly declare and pay tax to tax authorities being eligible for trực tiếp bóng đá việt nam hôm nay extension send a Request for Tax Payment Extension declaration initially or as a replacement when errors are found (electronically; directly to tax authorities or via postal service) following trực tiếp bóng đá việt nam hôm nay Form in trực tiếp bóng đá việt nam hôm nay Appendix issued withDecree 64/2024/ND-CPto trực tiếp bóng đá việt nam hôm nay direct managing tax authority once for all tax and land rent arising in trực tiếp bóng đá việt nam hôm nay extended tax periods, along with trực tiếp bóng đá việt nam hôm nay submission of tax declaration dossiers monthly (or quarterly) as per tax management regulations.

In cases where trực tiếp bóng đá việt nam hôm nay Request for Extension is not submitted together with trực tiếp bóng đá việt nam hôm nay tax declaration dossiers monthly (or quarterly), trực tiếp bóng đá việt nam hôm nay latest submission deadline is September 30, 2024. trực tiếp bóng đá việt nam hôm nay tax authority will still extend trực tiếp bóng đá việt nam hôm nay tax and land rent of previous arising periods before trực tiếp bóng đá việt nam hôm nay submission of trực tiếp bóng đá việt nam hôm nay Request for Extension.

If taxpayers have items eligible for extension under trực tiếp bóng đá việt nam hôm nay management jurisdiction of multiple tax authorities, trực tiếp bóng đá việt nam hôm nay tax authority directly managing trực tiếp bóng đá việt nam hôm nay taxpayer is responsible for transmitting information and sending trực tiếp bóng đá việt nam hôm nay Request for Extension to trực tiếp bóng đá việt nam hôm nay relevant managing tax authorities.

[2]Taxpayers must determine and are responsible for ensuring their extension requests are aligned with eligible subjects underDecree 64/2024/ND-CP. If taxpayers send trực tiếp bóng đá việt nam hôm nay Request for Extension to tax authorities after September 30, 2024, they will not receive a tax or land rent extension as per this Decree.

If taxpayers supplement their tax declaration of trực tiếp bóng đá việt nam hôm nay extended tax period resulting in an increased payable amount and submit it to trực tiếp bóng đá việt nam hôm nay tax authority before trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay extended tax payment deadline, trực tiếp bóng đá việt nam hôm nay extended tax amount includes trực tiếp bóng đá việt nam hôm nay additional payable due to trực tiếp bóng đá việt nam hôm nay supplemented declaration.

If taxpayers supplement their tax declaration of trực tiếp bóng đá việt nam hôm nay extended tax period after trực tiếp bóng đá việt nam hôm nay extended tax payment deadline has elapsed, trực tiếp bóng đá việt nam hôm nay extension does not apply to trực tiếp bóng đá việt nam hôm nay additional payable due to trực tiếp bóng đá việt nam hôm nay supplemented declaration.

[3]trực tiếp bóng đá việt nam hôm nay tax authority is not required to inform taxpayers of trực tiếp bóng đá việt nam hôm nay acceptance of tax and land rent extension.

If during trực tiếp bóng đá việt nam hôm nay extension period, trực tiếp bóng đá việt nam hôm nay tax authority determines trực tiếp bóng đá việt nam hôm nay taxpayer is not subject to trực tiếp bóng đá việt nam hôm nay extension, trực tiếp bóng đá việt nam hôm nay tax authority will issue a notification to trực tiếp bóng đá việt nam hôm nay taxpayer regarding trực tiếp bóng đá việt nam hôm nay non-extension, and trực tiếp bóng đá việt nam hôm nay taxpayer must pay trực tiếp bóng đá việt nam hôm nay full tax, land rent, and late payment charges for trực tiếp bóng đá việt nam hôm nay extended period to trực tiếp bóng đá việt nam hôm nay state budget.

If after trực tiếp bóng đá việt nam hôm nay extension period, government authority inspections and audits reveal that trực tiếp bóng đá việt nam hôm nay taxpayer is not eligible for trực tiếp bóng đá việt nam hôm nay tax and land rent extension as specified in this Decree, trực tiếp bóng đá việt nam hôm nay taxpayer must pay trực tiếp bóng đá việt nam hôm nay remaining tax deficit, fines, and late payment penalties to trực tiếp bóng đá việt nam hôm nay state budget.

[4]No late payment charges apply for tax and land rents extended within trực tiếp bóng đá việt nam hôm nay extension timeline (including cases where taxpayers submit trực tiếp bóng đá việt nam hôm nay Request for Extension to tax authorities after filing tax declaration dossiers, as stipulated in Clause 1, Article 5 ofDecree 64/2024/ND-CPand where authorities upon check, determine trực tiếp bóng đá việt nam hôm nay taxpayer’s extended amount increased).

If trực tiếp bóng đá việt nam hôm nay tax authority initially calculated late payment (if any) for tax files subject to extension under regulation in this Decree, then trực tiếp bóng đá việt nam hôm nay tax authority will adjust and remove trực tiếp bóng đá việt nam hôm nay late payment fees.

[5]Investors in projects, construction work items funded by trực tiếp bóng đá việt nam hôm nay state budget, and payments from trực tiếp bóng đá việt nam hôm nay state budget for public construction of projects using ODA funds subject to VAT must submit notification from trực tiếp bóng đá việt nam hôm nay tax authority of receipt of trực tiếp bóng đá việt nam hôm nay Request for Extension or trực tiếp bóng đá việt nam hôm nay Request with confirmation of submission from trực tiếp bóng đá việt nam hôm nay tax authority when processing payments with trực tiếp bóng đá việt nam hôm nay State Treasury.

trực tiếp bóng đá việt nam hôm nay State Treasury will rely on documentation submitted by trực tiếp bóng đá việt nam hôm nay investor to refrain from VAT deductions during trực tiếp bóng đá việt nam hôm nay extension period. Once trực tiếp bóng đá việt nam hôm nay extension ends, contractors must pay trực tiếp bóng đá việt nam hôm nay full amount of extended taxes in compliance with regulations.