Vietnam: Does the xoilac tv trực tiếp bóng đá hôm nay administration include value-added xoilac tv trực tiếp bóng đá hôm nay refund?
Vietnam: Does thetax administration includevalue-added xoilac tv trực tiếp bóng đá hôm nay refund?
According to Article 4 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, it is stipulated as follows:
Contents of xoilac tv trực tiếp bóng đá hôm nay Administration
1. xoilac tv trực tiếp bóng đá hôm nay registration, declaration, payment, and xoilac tv trực tiếp bóng đá hôm nay determination.
2. xoilac tv trực tiếp bóng đá hôm nay refunds, xoilac tv trực tiếp bóng đá hôm nay exemptions, xoilac tv trực tiếp bóng đá hôm nay reductions, and non-xoilac tv trực tiếp bóng đá hôm nay collections.
3. Freezing xoilac tv trực tiếp bóng đá hôm nay debts; writing off xoilac tv trực tiếp bóng đá hôm nay debts, late payment interest, fines; exemption from late payment interest, fines; not charging late payment interest; xoilac tv trực tiếp bóng đá hôm nay payment deferral; installment payment of overdue taxes.
4. Managing taxpayer information.
5. Managing invoices and documents.
6. xoilac tv trực tiếp bóng đá hôm nay inspection, xoilac tv trực tiếp bóng đá hôm nay examination, and implementing measures to prevent and stop violations of xoilac tv trực tiếp bóng đá hôm nay laws.
7. Enforcing administrative decisions on xoilac tv trực tiếp bóng đá hôm nay administration.
8. Sanctioning administrative violations related to xoilac tv trực tiếp bóng đá hôm nay administration.
9. Resolving xoilac tv trực tiếp bóng đá hôm nay-related complaints and denunciations.
10. International cooperation on xoilac tv trực tiếp bóng đá hôm nay.
11. Educating and assisting taxpayers.
Thus, value-added xoilac tv trực tiếp bóng đá hôm nay refund is one of the components of xoilac tv trực tiếp bóng đá hôm nay administration.
Vietnam: Does the xoilac tv trực tiếp bóng đá hôm nay administration include value-added xoilac tv trực tiếp bóng đá hôm nay refund?(Image from the Internet)
What is the value-added xoilac tv trực tiếp bóng đá hôm nay refund in Vietnam?
According to Article 13 of theLaw on Value-Added xoilac tv trực tiếp bóng đá hôm nay 2008, as amended by Clause 7, Article 1 of theAmended Law on Value-Added xoilac tv trực tiếp bóng đá hôm nay 2013, it is as follows:
Cases of xoilac tv trực tiếp bóng đá hôm nay Refund
1. A business entity paying value-added xoilac tv trực tiếp bóng đá hôm nay by the credit method which has input value-added xoilac tv trực tiếp bóng đá hôm nay not fully credited in the month or quarter is allowed to carry it forward to the next period; if after a cumulative period of at least twelve months from the first month or at least four quarters from the first quarter when there is uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay, and still there is uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay, the business entity is entitled to a xoilac tv trực tiếp bóng đá hôm nay refund.
In the case of a business entity registered for value-added xoilac tv trực tiếp bóng đá hôm nay payment by the credit method with a new investment project in the investment stage with input value-added xoilac tv trực tiếp bóng đá hôm nay of goods and services purchased for the investment that has not been credited and the remaining xoilac tv trực tiếp bóng đá hôm nay amount is 300 million dong or more, it is entitled to a value-added xoilac tv trực tiếp bóng đá hôm nay refund.
2. A business entity in a month or quarter exporting goods and services with input value-added xoilac tv trực tiếp bóng đá hôm nay not credited from 300 million dong or more is entitled to a monthly or quarterly value-added xoilac tv trực tiếp bóng đá hôm nay refund.
3. A business entity paying value-added xoilac tv trực tiếp bóng đá hôm nay by the credit method is entitled to a value-added xoilac tv trực tiếp bóng đá hôm nay refund when transferring ownership, converting business, merging, consolidating, splitting, or dissolving when there is overpaid value-added xoilac tv trực tiếp bóng đá hôm nay or uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay.
4. Foreigners and overseas Vietnamese holding passports or entry papers issued by a competent foreign authority are entitled to xoilac tv trực tiếp bóng đá hôm nay refunds for goods purchased in Vietnam and taken abroad upon exit.
5. The value-added xoilac tv trực tiếp bóng đá hôm nay refund for programs and projects using non-refundable official development assistance (ODA) or non-refundable aid, humanitarian aid is as follows:
a) The program or project owner, main contractor, or organization designated by the foreign donor to manage the program or project using non-refundable ODA is refunded for the value-added xoilac tv trực tiếp bóng đá hôm nay paid for goods and services purchased in Vietnam for the program or project;
b) Organizations in Vietnam using non-refundable aid funds, humanitarian aid from foreign organizations or individuals to purchase goods and services for non-refundable aid programs and projects, humanitarian aid in Vietnam are refunded for the value-added xoilac tv trực tiếp bóng đá hôm nay paid for these goods and services.
6. Entities entitled to diplomatic immunity privileges under the law on diplomatic immunity purchasing goods and services in Vietnam for use are refunded the value-added xoilac tv trực tiếp bóng đá hôm nay stated on the value-added xoilac tv trực tiếp bóng đá hôm nay invoice or payment document with value-added xoilac tv trực tiếp bóng đá hôm nay inclusive price.
7. A business entity with a value-added xoilac tv trực tiếp bóng đá hôm nay refund decision from a competent authority according to the law and in cases of value-added xoilac tv trực tiếp bóng đá hôm nay refunds under an international treaty that the Socialist Republic of Vietnam is a signatory.
Thus,according to the above regulations, it can be simply understood that a value-added xoilac tv trực tiếp bóng đá hôm nay refund is the process whereby the xoilac tv trực tiếp bóng đá hôm nay authorities reimburse all or part of the value-added xoilac tv trực tiếp bóng đá hôm nay that the enterprise has paid to the state budget.
Moreover, the circumstances under which value-added xoilac tv trực tiếp bóng đá hôm nay refunds are granted, as well as the procedures, must comply with legal regulations.
What are regulations on value-added xoilac tv trực tiếp bóng đá hôm nay refundin Vietnam according to the Law on Value-Added xoilac tv trực tiếp bóng đá hôm nay 2024 from July 01, 2025?
According to Article 15 of theLaw on Value-Added xoilac tv trực tiếp bóng đá hôm nay 2024, stipulating the value-added xoilac tv trực tiếp bóng đá hôm nay refund according to the Law on Value-Added xoilac tv trực tiếp bóng đá hôm nay 2024 from July 01, 2025:
[1] xoilac tv trực tiếp bóng đá hôm nay Refund for Exports is stipulated as follows:
- A business entity in a month or quarter exporting goods and services with uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay from 300 million dong or more is entitled to a monthly or quarterly value-added xoilac tv trực tiếp bóng đá hôm nay refund, except for goods imported and then exported to another country;
- A business entity in a month or quarter having both exported goods and services and domestically consumed goods and services must separately account for the input value-added xoilac tv trực tiếp bóng đá hôm nay used for the production and business of exported goods and services;
If it cannot be separately accounted for, the input value-added xoilac tv trực tiếp bóng đá hôm nay of exported goods and services is determined by the proportion of the revenue from exported goods and services over the total xoilac tv trực tiếp bóng đá hôm nay-inclusive revenue of the xoilac tv trực tiếp bóng đá hôm nay refund period. The xoilac tv trực tiếp bóng đá hôm nay refund period is determined from the VAT period with continuously uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay not yet refunded to the VAT period with a xoilac tv trực tiếp bóng đá hôm nay refund request.
The input value-added xoilac tv trực tiếp bóng đá hôm nay of exported goods and services (including separately accounted input value-added xoilac tv trực tiếp bóng đá hôm nay and the input value-added xoilac tv trực tiếp bóng đá hôm nay determined according to the above proportion) if after offsetting with the value-added xoilac tv trực tiếp bóng đá hôm nay due on domestically consumed goods and services remains from 300 million dong or more, the business entity is entitled to a refund for exported goods and services.
The refunded value-added xoilac tv trực tiếp bóng đá hôm nay of exported goods and services shall not exceed 10% of the revenue from exported goods and services for the xoilac tv trực tiếp bóng đá hôm nay refund period. Unrefunded input value-added xoilac tv trực tiếp bóng đá hôm nay from the previous refund period exceeding 10% of the revenue from exported goods and services shall be credited to the following xoilac tv trực tiếp bóng đá hôm nay period to determine the refunded value-added xoilac tv trực tiếp bóng đá hôm nay for exported goods and services in the next refund period.
[2] xoilac tv trực tiếp bóng đá hôm nay Refund for Investment is stipulated as follows:
- A business entity registered to pay value-added xoilac tv trực tiếp bóng đá hôm nay by the credit method with an investment project (new investment project, expanded investment project) according to the investment law (including investment projects divided into multiple investment stages or segments, except for investment projects that do not form the fixed assets of the enterprise) in the investment stage or oil and gas exploration and development project in the investment stage with input value-added xoilac tv trực tiếp bóng đá hôm nay incurred during the investment stage yet to be refunded, the business entity shall offset with the payable value-added xoilac tv trực tiếp bóng đá hôm nay on ongoing production and business activities (if any).
After offsetting, if the input value-added xoilac tv trực tiếp bóng đá hôm nay of the investment project is uncredited from 300 million dong or more, it is entitled to a value-added xoilac tv trực tiếp bóng đá hôm nay refund.
If the investment project has been completed (including divided investment projects with completed investment segments or stages), but the business entity has not implemented the value-added xoilac tv trực tiếp bóng đá hôm nay refund incurred during the investment stage (completed segment, investment stage), the business entity must file a value-added xoilac tv trực tiếp bóng đá hôm nay refund application in accordance with regulations within one year from the date the investment project or investment stage or segment is completed.
The date the investment project or investment stage or segment is completed is the date the investment project or investment stage or segment revenue arises.
The revenue specified in this clause does not include revenue generated during the trial run, financial activities, or liquidation of inventoried materials of the investment project;
- A business entity is not entitled to a value-added xoilac tv trực tiếp bóng đá hôm nay refund but may carry forward the uncredited xoilac tv trực tiếp bóng đá hôm nay of the investment project according to investment law to the next period in the following cases:
+ The business entity's investment project does not contribute the registered share capital at the time of filing the xoilac tv trực tiếp bóng đá hôm nay refund application; operating in conditions-bound sectors without fulfilling the business conditions according to investment law or not maintaining sufficient business conditions during operation, except for investment projects in the investment stage, under the law not required to request the competent authority to issue a business license for conditions-bound sectors, or investment projects according to investment law and specialized law that are not required to have a business license for conditions-bound sectors;
+ Investment projects for resource and mineral extraction (excluding oil and gas exploration and development projects specified at point a of this clause) and investment projects for producing products from extracted resources and minerals processed into other products specified in clause 23, Article 5 of this Law.
[3]Business entities solely manufacturing goods or supplying services subject to a 5% value-added xoilac tv trực tiếp bóng đá hôm nay rate with uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay from 300 million dong or more after 12 consecutive months or 4 consecutive quarters are entitled to a value-added xoilac tv trực tiếp bóng đá hôm nay refund; if business entities produce goods or provide services subject to various value-added xoilac tv trực tiếp bóng đá hôm nay rates, they are entitled to a refund based on the allocation rate determined by the Government of Vietnam.
[4]Business entities paying value-added xoilac tv trực tiếp bóng đá hôm nay by the credit method and dissolving or bankrupting with overpaid value-added xoilac tv trực tiếp bóng đá hôm nay or uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay are entitled to a value-added xoilac tv trực tiếp bóng đá hôm nay refund.
In case of transforming from a collaborative group paying xoilac tv trực tiếp bóng đá hôm nay by the credit method to a cooperative, the cooperative inherits the overpaid value-added xoilac tv trực tiếp bóng đá hôm nay or uncredited input value-added xoilac tv trực tiếp bóng đá hôm nay of the collaborative group to credit or refund according to regulations.
[5]Foreigners and overseas Vietnamese holding passports or valid international travel documents are entitled to xoilac tv trực tiếp bóng đá hôm nay refunds for goods purchased in Vietnam for taking abroad upon exit.
The Government of Vietnam prescribes the dossier, procedures, refundable xoilac tv trực tiếp bóng đá hôm nay amount, and xoilac tv trực tiếp bóng đá hôm nay refund methods for the cases specified in this clause.
[6]value-added xoilac tv trực tiếp bóng đá hôm nay refunds for programs and projects using non-refundable official development assistance (ODA) or non-refundable aid, humanitarian aid is regulated as follows:
- The program owner, project, main contractor, or organization appointed by the foreign donor to manage the program or project using non-refundable ODA is refunded for the value-added xoilac tv trực tiếp bóng đá hôm nay paid for goods and services purchased in Vietnam for the program or project;
- Organizations in Vietnam using non-refundable aid funds, humanitarian aid from foreign organizations or individuals to purchase goods and services for non-refundable aid programs and projects, humanitarian aid in Vietnam are refunded for the value-added xoilac tv trực tiếp bóng đá hôm nay paid for these goods and services.
[7]Individuals entitled to diplomatic immunity rights under the law on diplomacy purchasing goods and services in Vietnam for use are refunded the value-added xoilac tv trực tiếp bóng đá hôm nay recorded on the value-added xoilac tv trực tiếp bóng đá hôm nay invoice or payment document with VAT-inclusive prices.
[8]Business entities with a value-added xoilac tv trực tiếp bóng đá hôm nay refund decision from competent authorities under the law and in cases of value-added xoilac tv trực tiếp bóng đá hôm nay refunds under an international treaty that the Socialist Republic of Vietnam is a party.
[9]Business entities eligible for xoilac tv trực tiếp bóng đá hôm nay refunds under the provisions of this Article must meet the following conditions:
- Business entities eligible for xoilac tv trực tiếp bóng đá hôm nay refunds prescribed in clauses 1, 2, 3, and 4 of this Article must be business entities paying value-added xoilac tv trực tiếp bóng đá hôm nay by the credit method, keeping and maintaining accounting books, accounting vouchers as prescribed by the accounting law; having a deposit account at a bank under the business entity’s xoilac tv trực tiếp bóng đá hôm nay code;
- Complying with regulations on input value-added xoilac tv trực tiếp bóng đá hôm nay credit according to the provisions of clause 2, Article 14 and not falling under the cases specified in clause 3, Article 14 of this Law;
- The seller has declared, paid the value-added xoilac tv trực tiếp bóng đá hôm nay according to the regulations for invoices issued to the business entity requesting a xoilac tv trực tiếp bóng đá hôm nay refund.
[10]Taxpayers eligible for value-added xoilac tv trực tiếp bóng đá hôm nay refunds with input value-added xoilac tv trực tiếp bóng đá hôm nay meeting all refund conditions specified in this Article and complying with xoilac tv trực tiếp bóng đá hôm nay declaration requirements according to the xoilac tv trực tiếp bóng đá hôm nay administration law, shall file a value-added xoilac tv trực tiếp bóng đá hôm nay refund dossier for each xoilac tv trực tiếp bóng đá hôm nay refund case and send it to the competent xoilac tv trực tiếp bóng đá hôm nay authorities.
The xoilac tv trực tiếp bóng đá hôm nay authority classifies value-added xoilac tv trực tiếp bóng đá hôm nay refund dossiers into those eligible for advance refunds or audits preceding refunds and resolves them according to xoilac tv trực tiếp bóng đá hôm nay administration laws.
