vtv5 trực tiếp bóng đá hôm nayTicket prices for metro line 1 Ben Thanh - Suoi Tien diclosed? Are incomes from passenger transportation by metro subject to VAT?
Ticket prices for metro line 1 Ben Thanh - Suoi Tien diclosed?
On November 21, vtv5 trực tiếp bóng đá hôm nay People's Committee of Ho Chi Minh City issued a decision on ticket prices for public passenger transport services on vtv5 trực tiếp bóng đá hôm nay urban railway line 1 Ben Thanh - Suoi Tien (Metro Line 1).
According to vtv5 trực tiếp bóng đá hôm nay People's Committee of Ho Chi Minh City, single-journey tickets for Metro Line 1 (for citizens traveling on a single route in one day) for cash users range from 7,000 - 20,000 VND (depending on vtv5 trực tiếp bóng đá hôm nay distance). For citizens purchasing single-journey tickets without using cash, vtv5 trực tiếp bóng đá hôm nay ticket price ranges from 6,000 - 19,000 VND.
Time-based tickets include: a one-day ticket for 40,000 VND/person (unlimited trips within vtv5 trực tiếp bóng đá hôm nay day), and a three-day ticket for 90,000 VND/person (unlimited trips within 3 days).
For monthly tickets, general passengers pay 300,000 VND/person (unlimited trips within vtv5 trực tiếp bóng đá hôm nay month), and for students, it is 150,000 VND/person.
vtv5 trực tiếp bóng đá hôm nay prices above include passenger physical insurance using public passenger transport services by metro on line 1. Exemptions and discounts are per vtv5 trực tiếp bóng đá hôm nay resolution of vtv5 trực tiếp bóng đá hôm nay People's Council of Ho Chi Minh City.
Note: vtv5 trực tiếp bóng đá hôm nay information is for reference purposes only.
Ticket prices for metro line 1 Ben Thanh - Suoi Tien diclosed? Are incomes frompassenger transportation by metro subject to VAT in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Are incomes from passenger transportation by metro subject to VAT in Vietnam?
Based on clause 16, Article 4 ofCircular 219/2013/TT-BTCsupplemented by clause 2, Article 1 ofCircular 26/2015/TT-BTCand amended by point b clause 1, Article 1 ofCircular 130/2016/TT-BTC, regulations on cases exempted from tax are as follows:
Tax-Exempt Categories
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- Public passenger transportation includes public passenger transportation by bus and electric vehicle (including metro) on routes within vtv5 trực tiếp bóng đá hôm nay province, in urban areas, and on adjacent inter-provincial routes according to legal regulations on transportation.
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Thus, public passenger transport services by metro are not subject to VAT.
What are regulations onthe place of VAT submission in Vietnam?
Based on Article 20 ofCircular 219/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay regulation on vtv5 trực tiếp bóng đá hôm nay place for submitting value-added tax is as follows:
Place of Tax Submission
- vtv5 trực tiếp bóng đá hôm nay taxpayer shall declare and submit VAT at vtv5 trực tiếp bóng đá hôm nay locality where production or business activities are conducted.
- vtv5 trực tiếp bóng đá hôm nay taxpayer who declares and submits VAT using vtv5 trực tiếp bóng đá hôm nay deduction method with a branch subjected to dependent accounting located in a different province or city under central authority from where vtv5 trực tiếp bóng đá hôm nay main office is located must submit VAT at both vtv5 trực tiếp bóng đá hôm nay locality of vtv5 trực tiếp bóng đá hôm nay branch and vtv5 trực tiếp bóng đá hôm nay main office.
- In case enterprises or cooperatives using vtv5 trực tiếp bóng đá hôm nay direct method have a production facility in a province or city different from where vtv5 trực tiếp bóng đá hôm nay main office is located or conduct itinerant inter-provincial sales, vtv5 trực tiếp bóng đá hôm nay enterprise or cooperative shall declare and submit VAT on vtv5 trực tiếp bóng đá hôm nay revenue occurring outside vtv5 trực tiếp bóng đá hôm nay province at vtv5 trực tiếp bóng đá hôm nay locality with vtv5 trực tiếp bóng đá hôm nay production facility, or where itinerant sales occur. vtv5 trực tiếp bóng đá hôm nay enterprise or cooperative does not need to submit VAT on vtv5 trực tiếp bóng đá hôm nay revenue incurred outside vtv5 trực tiếp bóng đá hôm nay province at vtv5 trực tiếp bóng đá hôm nay main office that has already been declared and submitted.
- In case a telecommunications service business providing postpaid telecommunications services at a provincial level locality different from where vtv5 trực tiếp bóng đá hôm nay main office is situated and establishes a dependent accounting branch to submit VAT using vtv5 trực tiếp bóng đá hôm nay deduction method also engages in providing postpaid telecommunications services at that locality, vtv5 trực tiếp bóng đá hôm nay telecommunications service business shall declare, submit VAT for postpaid telecommunications services as follows:
- Declare VAT on revenue from postpaid telecommunications services of vtv5 trực tiếp bóng đá hôm nay entire business with vtv5 trực tiếp bóng đá hôm nay tax office directly managing vtv5 trực tiếp bóng đá hôm nay main office.
- Submit VAT at both vtv5 trực tiếp bóng đá hôm nay main office locality and vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay dependent accounting branch is located.
vtv5 trực tiếp bóng đá hôm nay VAT payable at vtv5 trực tiếp bóng đá hôm nay locality of vtv5 trực tiếp bóng đá hôm nay dependent accounting branch is determined as 2% (for postpaid telecommunications services subject to VAT at a rate of 10%) of vtv5 trực tiếp bóng đá hôm nay revenue (excluding VAT) of postpaid telecommunications services at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay dependent accounting branch is located.
- vtv5 trực tiếp bóng đá hôm nay declaration and submission of VAT is executed according to vtv5 trực tiếp bóng đá hôm nay regulations prescribed in vtv5 trực tiếp bóng đá hôm nay Tax Administration Law and guiding documents.
Thus, vtv5 trực tiếp bóng đá hôm nay place of VAT submission is regulated at:
- Locality where production or business activities are conducted.
- Locality with vtv5 trực tiếp bóng đá hôm nay production facility and vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay main office is located, if vtv5 trực tiếp bóng đá hôm nay taxpayer submits VAT using vtv5 trực tiếp bóng đá hôm nay deduction method with a branch subjected to dependent accounting located in a different province or city under central authority than where vtv5 trực tiếp bóng đá hôm nay main office is located.
- Locality with vtv5 trực tiếp bóng đá hôm nay production facility or where itinerant sales occur if vtv5 trực tiếp bóng đá hôm nay enterprise or cooperative using vtv5 trực tiếp bóng đá hôm nay direct method has a production facility in a province or city different from where vtv5 trực tiếp bóng đá hôm nay main office is located or conducts itinerant inter-provincial sales.
- Locality of vtv5 trực tiếp bóng đá hôm nay main office and at vtv5 trực tiếp bóng đá hôm nay locality where vtv5 trực tiếp bóng đá hôm nay dependent accounting branch is located if a telecommunications service business provides postpaid telecommunications services at a provincial level different from where vtv5 trực tiếp bóng đá hôm nay main office is situated and has established a dependent accounting branch to submit VAT using vtv5 trực tiếp bóng đá hôm nay deduction method, also engaging in providing postpaid telecommunications services at that locality.
