Thuế suất 0% có được áp dụng cho hàng xem bóng đá trực tiếp nhà cái
Vietnam: Is trực tiếp bóng đá k+ 0% tax rate applicable to exports?
Based on point a, clause 1, Article 9 ofCircular 219/2013/TT-BTC, trực tiếp bóng đá k+ specific regulations are as follows:
0% Tax Rate
- trực tiếp bóng đá k+ 0% tax rate is applied to exports and services; construction and installation activities abroad and in non-tariff zones; international transportation; goods and services not subject to VAT when exported, except for cases not applying trực tiếp bóng đá k+ 0% tax rate as guided in clause 3 of this Article.
exports and services are those sold and supplied to organizations and individuals abroad and consumed outside Vietnam; sold and supplied to organizations and individuals in non-tariff zones; goods and services provided to foreign customers as prescribed by law.
a) exports include:
- exports, including commissioned exports;
- Goods sold into non-tariff zones as prescribed by trực tiếp bóng đá k+ Prime Minister of Vietnam; goods sold to duty-free shops;
- Goods sold where trực tiếp bóng đá k+ delivery and receipt point is outside Vietnam;
- Spare parts and materials for repair and maintenance of vehicles, machinery, and equipment for foreign parties and consumed outside Vietnam;
- Cases regarded as exports as prescribed by law:
+ Goods processed and forwarded as regulated by commercial law on international goods trading activities and agency activities for purchasing, selling, and processing goods with foreign countries.
+ Goods exported on trực tiếp bóng đá k+ spot as regulated by law.
+ Goods exported for sale at fairs, exhibitions abroad.
...
Based on trực tiếp bóng đá k+ above regulation, exports are subject to trực tiếp bóng đá k+ 0% tax rate.
Vietnam: Is trực tiếp bóng đá k+ 0% tax rate applicable to exports? (Image from trực tiếp bóng đá k+ Internet)
When is trực tiếp bóng đá k+ deadline for export duty payment in Vietnam?
According to Article 9 of trực tiếp bóng đá k+Law on Export and Import Duties 2016, trực tiếp bóng đá k+ specific regulation on trực tiếp bóng đá k+ deadline for paying export and import taxes is as follows:
- Exported and imported goods subject to tax must pay tax before clearance or release of goods according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Customs Law, except for trực tiếp bóng đá k+ case specified in clause 2 of this Article.
- If a credit institution guarantees trực tiếp bóng đá k+ payable tax amount, clearance or release of goods is allowed, but late-payment interest must be paid according to trực tiếp bóng đá k+ Law on Tax Administration from trực tiếp bóng đá k+ date of clearance or release of goods to trực tiếp bóng đá k+ tax payment date. trực tiếp bóng đá k+ maximum guarantee period is 30 days from trực tiếp bóng đá k+ date of registration of trực tiếp bóng đá k+ customs declaration.
- If a credit institution has guaranteed but trực tiếp bóng đá k+ guarantee period expires and trực tiếp bóng đá k+ taxpayer has not paid tax and late-payment interest, trực tiếp bóng đá k+ guarantor must fully pay trực tiếp bóng đá k+ tax and late-payment interest on behalf of trực tiếp bóng đá k+ taxpayer.
- Taxpayers entitled to priority policies according to trực tiếp bóng đá k+ Customs Law must pay tax for customs declarations already cleared or released in that month no later than trực tiếp bóng đá k+ tenth day of trực tiếp bóng đá k+ following month. If this deadline is missed, trực tiếp bóng đá k+ taxpayer must pay trực tiếp bóng đá k+ full tax debt and late-payment interest according to trực tiếp bóng đá k+ Law on Tax Administration.
When is trực tiếp bóng đá k+ time for issuing a VAT invoice for exports in Vietnam?
According to clause 1, Article 9 ofDecree 123/2020/ND-CPon invoices and vouchers, trực tiếp bóng đá k+ specific regulation is as follows:
Time of Issuing Invoice
- trực tiếp bóng đá k+ time of issuing an invoice for selling goods (including selling state assets, confiscated assets, assets forfeited into trực tiếp bóng đá k+ state fund, and selling national reserve goods) is at trực tiếp bóng đá k+ time of transferring ownership or right of use over trực tiếp bóng đá k+ goods to trực tiếp bóng đá k+ buyer, irrespective of whether money has been collected or not.
- trực tiếp bóng đá k+ time of issuing an invoice for providing services is when trực tiếp bóng đá k+ service provision is completed, irrespective of whether money has been collected or not. If trực tiếp bóng đá k+ service provider collects money before or during trực tiếp bóng đá k+ service provision, trực tiếp bóng đá k+ time of issuing an invoice is trực tiếp bóng đá k+ time of money collection (excluding cases of receiving deposits or advances to ensure trực tiếp bóng đá k+ performance of service contracts: accounting, auditing, financial consultancy, taxation; valuation; survey, technical design; supervision consultancy; project execution for construction investment).
- In cases of multiple deliveries or handovers for different items or phases of service, an invoice must be issued for each delivery or handover corresponding to trực tiếp bóng đá k+ volume and value of goods or services delivered.
...
Based on trực tiếp bóng đá k+ aforementioned regulation, trực tiếp bóng đá k+ time of issuing a VAT invoice for exports is at trực tiếp bóng đá k+ time of transferring ownership or usage rights over trực tiếp bóng đá k+ goods to trực tiếp bóng đá k+ buyer, irrespective of whether money has been collected.
What contents must be fulfilled for issuing a 0% VAT invoice in Vietnam?
According to Article 10 ofDecree 123/2020/ND-CPguided by clause 2, Article 4 ofCircular 78/2021/TT-BTC, when issuing a 0% VAT invoice, trực tiếp bóng đá k+ following contents must be included:
- Invoice name, invoice symbol, form number of trực tiếp bóng đá k+ invoice.
- Invoice printed by trực tiếp bóng đá k+ Tax Department.
- Invoice number.
- Seller's name, address, tax code.
- Buyer's name, address, tax code.
- Name, unit of measure, quantity, unit price of goods/services; total amount without VAT, VAT rate, total VAT amount for each tax rate, total VAT amount, total payment including VAT.
- Seller's signature, buyer's signature.
- trực tiếp bóng đá k+ time of issuing an invoice follows trực tiếp bóng đá k+ guidance in Article 9 ofDecree 123/2020/ND-CPand is displayed in trực tiếp bóng đá k+ day, month, year format of trực tiếp bóng đá k+ Gregorian calendar.
- trực tiếp bóng đá k+ digital signature time on electronic invoices is when trực tiếp bóng đá k+ seller and buyer use a digital signature to sign on trực tiếp bóng đá k+ electronic invoice, displayed in trực tiếp bóng đá k+ day, month, year format of trực tiếp bóng đá k+ Gregorian calendar. If trực tiếp bóng đá k+ electronic invoice has a different digital signature time from trực tiếp bóng đá k+ invoice issuance time, trực tiếp bóng đá k+ tax declaration time is trực tiếp bóng đá k+ invoice issuance time.
- Tax agency code for electronic invoices with tax agency codes.
- Fees, charges under trực tiếp bóng đá k+ state budget, trade discounts, promotions (if any).
- Name, tax code of trực tiếp bóng đá k+ organization printing trực tiếp bóng đá k+ invoice for invoices printed by trực tiếp bóng đá k+ tax authority.
- Alphabets, numbers, and currency displayed on trực tiếp bóng đá k+ invoice.
